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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: +AhR7R!  
A share A股;甲类股份 (YVl5}V  
abatement of tax 减税;减扣免税额 .]6_  
ABN AMRO Bank N.V. 荷兰银行 CkE@ Ll3Z  
above-the-line expenditure 线上项目支出;经常预算支出 9$c0<~B\  
above-the-line receipt 线上项目收入;经常预算收入 P%z\^\p"5  
ABSA Asia Limited 南非联合亚洲有限公司 T^B&GgW  
absolute change 绝对数值变更 p+ SFeUp  
absolute expenditure 实际开支 }L^Yoq]  
absolute guideline figure 绝对准则数字 IsxPm9P2<  
absolute interest 绝对权益 (cAv :EKpo  
absolute order of discharge 绝对破产解除令 odMjxWY  
absolute profit margin 绝对利润幅度 j#S>8: G  
absolute value 实值;绝对值 ,UopGlA ,  
absolutely vested interest 绝对既得权益 a,b ;H(em  
absorbed cost 已吸收成本;已分摊成本 i[`nu#n/  
absorption 吸收;分摊;合并 Q6 @}t&k4C  
absorption rate 吸收率;摊配率;分摊率 y44FejH(v  
ACB Finance Limited 亚洲商业财务有限公司 RIJ+]uir4  
acceptable form of reciprocity 合理的互惠条件 $v#Q'?jE  
acceptable rate 适当利率;适当汇率 sesr`,m.,  
acceptance agreement 承兑协议 :~3sW< P R  
acceptance for honour 参加承兑 I& l1b>  
acceptor 承兑人;接受人;受票人 Wp/!;  
acceptor for honour 参加承兑人 *[*LtyCQt4  
accident insurance 意外保险 pg1o@^OuL  
Accident Insurance Association of Hong Kong 香港意外保险公会 MNzq,/Wf  
accident insurance scheme 意外保险计划 Vy.A`Hz  
accident year basis 意外年度基准 }jBr[S5  
accommodation 通融;贷款 ol^V@3[<  
accommodation bill 通融票据;空头票据 JP)/ O!  
accommodation party 汇票代发人 ;n$j?n+|  
account balance 帐户余额;帐户结余 X+)68  
account book 帐簿 zhY V M Q  
account collected in advance 预收款项 s\_-` [B0  
account current book 往来帐簿 [wG?&l$.KB  
account of after-acquired property 事后取得的财产报告 tQ_;UQlX  
account of defaulter 拖欠帐目 { :xINQ=}D  
account payable 应付帐款 5\8Ig f>  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 m8,P-m  
account receivable 应收帐款 Y$uXBTR`y/  
account receivable report 应收帐款报表 oe_l:Y%  
account statement 结单;帐单;会计财务报表 qUA&XUJ  
account title 帐户名称;会计科目 GzWmXm  
accountant's report 会计师报告 q{@j$fMt0  
Accountant's Report Rules 会计师报告规则 LH@)((bi4v  
accounting and auditing procedure 会计与审计程序;会计与核数程序 E#JDbV1AC  
Accounting Arrangements 《会计安排》 1fM= >Z  
accounting basis 会计基础 E@^`B9 ;Q7  
accounting by Official Receiver 破产管理署署长呈交的帐目 o\vIYQ   
Accounting Circular 《会计通告》 U~-Z`_@^-  
accounting class 会计类别 q4@n pbx  
accounting date 记帐日期;会计结算日期 kU$P?RD  
accounting for money 款项核算 YNA %/  
Accounting Officer 会计主任 {\ [u2{  
accounting period 会计报告期;会计期 b2u_1P\  
accounting policy 会计政策;会计方针 X[_w#Hwp-  
accounting practice 会计惯例 *q_ .y\D  
accounting principle 会计准则 >DVjO9Kf  
accounting record 会计记录 u4bPj2N8I  
accounting report 会计报告 (2(I|O#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]Cnj=\'  
Accounting Society of China 中国会计学会 #x$.  
accounting statement 会计报表 nF0$  
accounting system 会计制度;会计系统 8~AO~  
accounting transaction 会计事项;帐务交易 $J"}7+  
accounting treatment 会计处理 "P\k_-a'  
accounting year 会计年度 Y,I0o{,g  
accretion 增值;添加 jJdw\`  
accrual 应计项目;应累算数目 dDbPM9]5  
accrual basis 应计制;权责发生制 /f~ V(DK  
accrual basis accounting 应计制会计;权责发生制会计 | VPs5  
accrue 应累算;应计 '<5Gf1 @|  
accrued benefit 应累算利益 YdX#`  
accrued charges 应计费用 kKAK;JQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 <\!+J\YTA  
accrued expenses 应累算费用 J7W]Str  
accrued interest payable 应付利息;应计未付利息 +C1/02ZJ  
accrued interest receivable 应收利息;应计未收利息 eyBLgJt8P  
accrued right 累算权益 +Wh0Of  
accruing profit 应累算的利润 vS%o>"P  
accumulated fiscal reserve 累积财政储备 (.4mX t  
accumulated profit 累积利润;滚存溢利 wG [X*/v  
accumulated reserve 累积储备 c7X5sMM,  
accumulation of surplus income 累积收益盈余 F?&n5R.  
acquired assets 既得资产 ;V`e%9 .  
acquisition 收购;购置;取得 Zm,<2BP>  
acquisition cost 购置成本 tNg}: a|J  
acquisition expenses 购置费用 ,!_$A}@0 ^  
acquisition of 100% interest 收购全部股权 f?kA,!  
acquisition of control 取得控制权 RX}6H<5R  
acquisition of fixed assets 购置固定资产 VeeQmR?u-  
acquisition of shell “买壳” Tu95qL~^  
acquisition price 收购价 W(a31d  
act of God 天灾 `VY -3  
acting partner 执事合伙人 bDVz+*bU}  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Eh&*"&fHR  
active partner 积极参与的合伙人 0G ^73Z  
active trading 交投活跃 |S[Gg  
actual circulation 实际流通 LPX@oha  
actual cost 实际成本 P,lKa.  
actual expenditure 实际开支;实际支出 *t.L` G  
actual income 实际入息;实际收入;实际收益 <x@brXA  
actual market 现货市场 fBBNP)  
actual price 现货价;实际价格 7.-Q9xv  
actual profit 实际利润 ,0O9!^  
actual quotation 实盘;实际价位;实际报价 'AU(WHf  
actual year basis 按实际年度计算 e2CjZ"C  
actuals 实货 Pd9qY 8CP  
actuarial investigation 精算调查 {jO:9O @  
actuarial principle 精算原则 'MH WNPG0  
actuarial report 精算师报告 p&~8N#I#  
Actuarial Society of Hong Kong 香港精算学会 Mu$9#[/  
actuarial valuation 精算师估值  vp7J';  
actuary 精算师 XoEiW R  
ad referendum agreement 暂定协议;有待覆核的协定 <seb,> :  
ad valorem duty 从价税;按值征税 oG~a`9N%C  
ad valorem duty system 从价税制 hw ]x T5  
ad valorem fee 从价费 v MTWtc!6  
ad valorem tariff 从价关税 \9T CP;{  
additional allowance 额外免税额 1eQa54n  
additional amount for unexpired risk 未过期风险的额外款额 C1_':-4  
additional assessable profit 补加应评税利润 1uBnU2E  
additional assessment 补加评税 MLg+ 9y  
additional commitment 额外承担 p+#$S4V  
additional commitment vote 额外承担拨款 q66!xhp;?  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 sc dU  
additional dependent parent allowance 供养父母额外免税额 '*H&s  
additional provision 额外拨款 \g& P5  
additional stamp duty 附加印花税 6&/n/g  
additional tax 补加税罚款;补加税款 sT:$:=  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 I:M]#aFD  
adjudged bankrupt 被裁定破产 6qg_&woJ3  
adjudicated bankrupt 裁定破产人 0.C[/u[  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9nF;$ HB  
adjudication of bankruptcy 裁定破产;宣告破产 DU(QQ53  
adjudication of insolvency 裁定无力偿还债务 w:%3]2c  
adjusted actual 经调整的实数;调整后的实数 `%_yRJd|;  
adjusted current assets 经调整的流动资产;调整后的流动资产 e<o{3*%p)  
adjusted figure 经调整的数字;调整后的数额 `Mx&,;x  
adjusted liabilities 经调整的负债;调整后的负债 at"-X?`d  
adjusted loss 经调整的亏损;调整后的亏损 ZdG?fWWA  
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 ^-Ob($(\  
adjusted profit 经调整的利润;调整后的利润 + |(-7 "  
adjusted surplus 经调整的盈余额;调整后的盈余额 OXc!^2 ^  
adjusted value 经调整的价值;调整后的价值 d Bn/_  
adjustment 调整;修订;理算〔保险〕 t Dn{;ED<  
adjustment centre 调剂中心 Ca}T)]//  
adjustment lag 调整过程的时间差距;调整时差 $j=c;+W  
adjustment mechanism 调整机制 KqC8ozup  
adjustment of loss 亏损调整 '| (#^jAj  
adjustment process 调整过程;调整程序 8U}BSM_<2  
adjustment range 调整幅度 MNd8#01q`  
administered exchange rate 受管制汇率 2\Bt~;EIx  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 bV c"'RQ  
administration expenses 行政费用 &L6xagR7M  
administration fee 手续费;行政费 FVw;`{  
administration in bankruptcy 破产管理 g2Pa-}{  
administration order 遗产管理令 ('k;Ikut  
administrator 管理人;遗产管理人 <j CD^  
administrator of the estate 遗产管理人 <NRW^#g<x  
admission of debt 债项承认书 P X/{  
admission of proof 接纳债权证明 'MZX"t  
advance 放贷款项;垫付款项;预支款项;预付款项 ?Pg{nlJvq  
advance account 暂支帐目;预付款帐户 PNVYW?l  
advance compensation 预付补偿金 ~2 aR>R_nT  
advance from shareholder 股东垫款 ZH6#(;b  
advance pending reimbursement 预支以待日后付还 ,pfHNK-u  
advanced economy 先进经济体系 6aC'\8{h  
advancement 预付;预付财产 s*% pNE U  
advances warrant 垫款令 R%l6+Okr  
advancing 贷出 4#D=+70'  
adverse balance 逆差 8K(3{\J[V  
adverse exchange 逆汇 5X"y46i,H  
advertisement addressed to shareholders 在报章刊登的致股东通告 O#[+= ^  
advice for collection 托收通知书 G&ZpQ)  
advice of drawing 提款通知书;汇票通知书 +<qmVW^X  
advice of payment 付款通知 P]V/<8o.53  
Advisory Committee [Securities and Futures Commission] YT:])[gVV  
谘询委员会〔证券及期货事务监察委员会〕 q6E8^7RtS@  
Advisory Committee on Diversification 经济多元化谘询委员会 e'%"G{(D  
affidavit 誓章;遗产申报誓章 PEA<H0  
affidavit of no receipt 述明无收款的誓章 2|a@,TW}-  
affiliate 联号;联营公司;附属公司 j;%RV)e  
affiliated company 附属公司;联号;联营公司 ;&="aD  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }t.J;(ff:  
affordability 负担能力 Iu(j"b#  
African Development Bank [AfDB] 非洲开发银行 eYSVAj  
after-acquired property 事后取得的财产 79}voDFd  
after-hours dealing 市后交易 QN!.~>  
after-tax profit 税后盈利;税后利润;税后溢利 1 /@lZ  
agency agreement 代理协议 g+CTF67  
agency expenses 代理机构的开支 Wk3R6 V  
agency fee 代理费 MZ9{*y[z  
Agency Law 《代理法》 N0U6N< w  
agent 代理人;承销人 oEfy{54  
agent of company 公司代理人 @|A w T  
agent's fee 代理人费;经纪费 WEX6I 16  
aggregate 总计;总数;总体数字 :.xdG>\n3  
aggregate amount 总款额;总额 !a %6nBo  
aggregate assets and liabilities 总体资产与负债 f( =3'wQ  
aggregate at constant price 按固定价格计算的总体数字 eAkC-Fm  
aggregate demand 总需求 KBVW <;C$  
aggregate gross position 总持仓量 R^t )~\d  
aggregate limit 总限额 2Mqac:L  
aggregate of salaries tax 合计薪俸税 "Yh[-[,  
aggregate performance 总体表现;总体业绩 wD9Gl.uQ  
aggregate supply 总体供应 bD*z"e  
aggregate surplus 总盈余 TF0DQP  
aggregate total 整体总额 w?u4-GT  
aggregate value 总值;合计价值 H~fX >6>  
aggregated basis 合计基准 OXT'$]p.*  
aggregated net chargeable income 合计应课税入息实额 PH,MZ"Z%  
aggregation 合并计算;合计;总和 N%3 G\|~Q  
aggregation of incomes of husband and wife 夫妇入息合并计算 G'>?/l#  
aggregation of property 财产的总和 #~ikR.-+Eq  
agio 差价;贴水 F|Y}X|x8Q  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 <qGVOAnz+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z]Zs"$q@  
《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》 1rhEk|pGZ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment funHznRR  
《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》 ]{2Eo  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gW0{s[}T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 z x e6M~+  
agreement for a settlement 授产协议 q ERdQ~M,  
agreement for assignment 转让协议 SM3qPlsF  
agreement for sale 售卖协议;买卖协议 vsFRWpq  
agreement for sale and purchase 买卖协议 /Q|guJx  
agreement for the payment of interest 支付利息协议 4q<LNvJA  
agreement for the repayment of money 还款协议 .)eJL  
agreement of reinsurance 再保险协议 .nGYx  
Agricultural Bank of China 中国农业银行 ry99R|/d1  
air passenger departure tax 飞机乘客离境税 pUTC~|j%:  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V%kZ-P*  
airport tax 机场税 WnATgY t  
alcohol duty 酒精税 u+U '|6)E  
alienation 让与;让渡;转让 I\8f`l  
alimony 生活费;赡养费 ]g}Tqf/N%  
All Ordinaries Index [AOI] 所有普通股指数 ]t4 9Efw  
all risks 全险;综合险 _1<zpHp  
All Sales Record for Stock Market 《股票市场成交报告》  G{4~{{tI  
Allied Capital Resources Limited 新联财务有限公司 F0&BEJBkU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7&I+mw/X  
allocation letter 拨款信件 RU r0K#]  
allocation of fund 分配款项;预留款项 6[iuCMOZ  
allocation of profit 利润分配;溢利分配 | .8lS3C  
allocation warrant 拨款令 6Vq]AQx  
allotment 分配;配股 BK+(Uf;g  
allotment notice 股份配售通知;配股通知 aWtyY[=  
allotment of shares 股份分配 SL( WE=H  
allowable 可获宽免;免税的 ^N{Lau  
allowable business loss 可扣除的营业亏损 +x?_\?&Ks  
allowable expenses 可扣税的支出 VW," dmC  
allowance 免税额;津贴;备抵;准备金 7mUpn:U  
allowance for debts 债项的免税额 R78=im7  
allowance for depreciation by wear and tear 耗损折旧免税额 \&|zD"*  
allowance for funeral expenses 殡殓费的免税额 =CCxY7)M+.  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4^? J BpBZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 w_*UFLMSqR  
allowance to debtor 给债务人的津贴 !;[cm|<E  
alteration of capital 资本更改 QH?}uX'x)G  
alternate trustee 候补受托人 #gHs!b-g@  
amalgamation 合并 |?a 4Nl?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $d@_R^]X  
ambit of charges 征税范围;收费范围 )isJ^ *6y  
amended valuation 经修订的估值 Ru1I,QvCj"  
American Commodities Exchange 美国商品交易所 U}r^M( s!  
American Express Bank Limited 美国运通银行 X?RnP3t~  
American Stock Exchange 美国证券交易所 nWrkn m  
amortization 摊销 \|OW`7Q)k  
amount due from banks 存放银行同业的款项 C>1fL6ct  
amount due from banks abroad 存放海外银行同业的款项 &n5Lc`  
amount due from holding companies 控股公司欠款 )ifEgBT  
amount due from local banks 存放本港银行同业的款项 81(.{Y839_  
amount due to banks 银行同业的存款 =Wb!j18]  
amount due to banks abroad 海外银行同业的存款 '[XtARtY`  
amount due to holding companies 控股公司存款 ]["=K!la:  
amount due to local banks 本港银行同业的存款 ,g2oqq ?  
amount due to outport banks 外埠银行同业的存款 .:<-E%  
amount for note issue 发行纸币的款额 N*dO'ol  
amount of bond 担保契据的款额 cqr4P`Oj  
amount of consideration 代价款额 9}\{0;9  
amount of contribution 供款数额 9`3%o9V9Y  
amount of indebtedness 负债款额 |VY+!  
amount of principal of the loan 贷款本金额 Z(' iZ'55F  
amount of rates chargeable 应征差饷数额 dc ]+1 A  
amount of share capital 股本额 01 UEd8  
amount of sums assured 承保款额 09_L^'`  
amount of variation 变动幅度 |'C {nTX  
amount of vote 拨款数额 |.]:#)^X?  
amount payable 应付款额 d"7l<y5  
amount receivable 应收款额 'CTvKW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'dnTu@mUT  
analysis 分析 *1Q~/<W  
ancillary risk 附属风险 f1Ak0s,zrc  
annual account 周年帐目;周年帐目报表;年度决算;年结 I 0/enL  
annual accounting date 年结日期 c[/h7!/aH  
annual allowance 每年免税额;年积金;年度津贴;年津  qac4GZ  
annual balance 年度余额 ";I|\ T  
annual disposable income 每年可动用收入 GMY"*J<E  
annual estimates 周年预算 JZCRu_M>|  
annual fee 年费 e``X6=rcG  
annual general meeting 周年大会 4h|48</  
annual growth rate 年增率;每年增长率 ]3+xJz~=  
annual long-term supplement 长期个案每年补助金 "`sr#  
annual pensionable emolument 可供计算退休金的年薪 %:^|Q;xe  
annual report 年报 >bKN$,Qen  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b~M3j&  
annual return 周年报表;周年申报表;每年报税表格 b r"4 7i  
Annual Return Rules 《周年报表规则》 (c{<JYEC  
annual review of consumer prices 每年消费物价回顾 %E!^SF?Y  
annual roll-forward basis 逐年延展方式 NAy3Zd}  
annual salary 年薪 ^'UJ&UfX  
annual statement 年度报表;年度决算表 B/*`u  
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 r%*UU4xvB  
annuitant 年金受益人 0a#2 Lo  
annuity 年金 ]cz*k/*0  
annuity contract 年金合约 fvW7a8k3  
annuity on human life 人寿年金 Bf&,ACOf  
antecedent debt 先前的债项 WVP^C71  
ante-dated cheque 倒填日期支票 uC _&?  
anticipated expenditure 预期开支 oGK 1D  
anticipated net profit 预期纯利 JN9 W:X.  
anticipated revenue 预期收入 7 TTU&7l~  
anti-inflation measure 反通货膨胀措施 pa7Iz^i  
anti-inflationary stance 反通货膨胀立场 ) o)k~6uT  
apparent deficit 表面赤字 b*-g@S  
apparent financial solvency 表面偿债能力 +) pO82  
apparent partner 表面合伙人 )czuJ5  
application for personal assessment 个人入息课税申请书 E1atXx  
application of fund 资金应用 p4 \r`  
application to release as liquidator and to destruct the books of accounts and documents ^Fy{Q*p`(  
申请免除清盘人职务及毁灭帐簿与文件 Qx9lcO_  
appointed actuary 委任精算师 a0vg%Z@!  
appointed auditor 委任核数师;委任审计师 8s,B,s.  
appointed trustee 委任的受托人 V b=Oz  
appointer 委任人 g;bfi{8s_  
apportioned pro rata 按比例分摊 H.8f-c-4we  
apportionment 分配;分摊 JN{.-k4Ha  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l8"  
apportionment formula 分摊方程式 NH?q/4=I0W  
apportionment of estate duty 遗产税的分摊 ?a8 o.&`l  
appraisal 估价;评估 yQ33JQr  
appreciable growth 可观增长 a88(,:t  
appreciable impact 显着影响 ~w<u!  
appreciable increase 可观增长 {Jv m *   
appreciation 增值;升值 :R/szE*Ak  
appreciation against other currencies 相对其他货币升值 `|p3@e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 kIHfLwh9N  
appreciation tax 增值税 bt=%DMTn  
appropriation 拨款;拨用;拨付 aY^_+&&G  
appropriation account 拨款帐目 4g}eqW  
Appropriation Bill 拨款法案 cx]&ae*  
appropriation-in-aid system 补助拨款办法 jQAK ?7':=  
approved assets 核准资产 __}j {Buk  
approved basket stock 认可一篮子证券 mL!)(Bb  
approved budget 核准预算 Q4gsOx P  
approved charitable donation 认可慈善捐款 +?xW%omy  
approved charitable institution 认可慈善机构 +doZnU,  
approved currency 核准货币;认可货币 -}liG  
approved estimates 核准预算 &N{XLg>  
approved estimates of expenditure 核准开支预算 F`l r5  
approved overseas insurer 核准海外保险人 F,Ls1  
approved overseas trust company 核准海外信托公司 n'<FH<x  
approved pooled investment fund 核准汇集投资基金 vT*z3  
approved provident fund scheme 认可公积金计划 MuzlUW]  
approved provision 核准拨款 [m>kOv6>^  
approved redeemable share 核准可赎回股份 l]BIFZ~  
approved regional stock 认可地区性证券 ]!yuD/4A  
approved retirement scheme 认可退休金计划 `"N56  
approved subordinated loan 核准附属贷款 ?8cgQf$  
arbitrage 套戥;套汇;套利 {uO=Wkp~7  
arbitrageur 套戥者;套汇者 7$ vs X  
arbitrary amount 临时款项 S>W_p~ @  
arrangement 措施;安排;协定 Z.a`S~U  
arrears 欠款 CzP?J36W^  
arrears of pay 欠付薪酬 3` ov?T(H  
arrears of revenue 逾期未收税款;逾期未收的帐项 jhd&\z-  
articles of association 组织章程;组织细则;组织章程细则 $^ \8-k "  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mnK SO  
ascertainment of profit 确定利润 8IErLu}  
"Asia Clear" “亚洲结算系统” b?6-lYE>L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 _7j-y 9V  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `lAe2l^  
Asian Development Fund [ADF] 亚洲发展基金 [:cy.K!Uo%  
Asian dollar bond 亚洲美元债券 3$fzqFo  
Asian dollar market 亚洲美元市场 6#sd"JvtQ  
Asian dollar rate 亚洲美元利率 L&[uE;ro  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o!q3+Pp;}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D4e*Wwk  
asked price 沽盘;喊价;索价;卖方报价 U)Cv_qe  
assessable income 应评税入息 i%jti6z$Hr  
assessable loss 应评税亏损 h n:  
assessable profit 应评税利润 -O.q$D=as  
assessable value 应评税值 ,>6s~'  
assessed profit 估定利润 sEpY&6*  
assessed value 经评估价值 \'z&7;px  
assessment 评税;评定;估价;评税单 *v+xKy#M  
assessment number 评税编号;估价编号 lTl-<E;  
assessment of additional tax 补加税评税 tI2V)i!  
assessment of performance 业绩评估;实绩评价 fq-zgqF<  
Assessor 评税主任 K-%x] Fp=  
asset price bubbles 资产价格泡沫 Ns?8N":  
asset-backed securities 具资产保证的证券 ~b.C[s  
assets accretion 资产增值 {q=(x]C  
assets and liabilities 资产与负债 Wn61;kV_)  
assets betterment statement 资产递增表;资产改进表 C&Nga `J  
assets lending 实物放款;有抵押贷款 |"4+~z%/9!  
assets of the company passing on the death 死者去世时转移的公司资产 R>BZQugZ~  
assets pledged as security for liabilities 用作负债抵押的资产 A*;I}F  
assets portfolio 资产投资组合 ya[][!.G  
assets price 资产价格 MHh>~Y(h  
assets quality 资产质素 ]njObU)[zr  
assets realization 资产变现 H7&>cM  
assets refinancing arrangement 资产再集资安排 2=P.$Kx  
assets securitization 资产证券化 jNKu5"HB  
assets situated outside Hong Kong 在香港以外地方的资产 Q\WH2CK  
assets stripping 削减资产;拆卖资产 nE_g^  
assets value 资产值 u4 ##*m  
assignee 承让人 TqzL]'NS+  
assignment 转让;转让书;转让契 }$6;g-|HX  
assignment of interest 权益转让 r_8[}|7;  
assignment of letters patent and trade mark 专利证书及商标转让 F:p'%#3rU/  
assignment of property 物业转让;物业转让书 B=E<</i  
assignment right 转让权 `zD]*i(  
assignor 转让人 M4MO)MYJ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 8ZmU(m  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 T8nOb9Nrj  
associate member 附属会员 ZbmBwW_ 7  
associated body corporate 相联法人团体 !Ee#jCXS  
associated company 相联公司;联属公司 *V@>E2@  
associated corporation 相联法团 ]: VR3e"H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xa7~{ E,  
公认会计师公会〔英国〕 z?ck*9SZX  
Association of Futures Exchange Brokers 香港期货经纪协会 l* ~".q;S  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fk*$}f  
association of underwriters 承保人组织 !bf8 r  
assumption of control 接管 qa>Z?/w  
assurance 担保;保险;转易;转易书 +48a..4sN  
assurance of interest 权益的转易 r&$r=f<  
at 19XX price 按一九XX年价格计算 J.nJ@?O+  
at a discount 按赔价计算;按贴水价格计算;打折扣 *{_WM}G  
at a premium 按溢价计算;按升水价格计算 QqpXUyHp[  
at call 通知付款;按通知 F]_w~1 n5  
at constant market price 按固定市价计算 }6U`/"RfcO  
at constant price 按固定价格计算 /z'fFl^6O  
at cost 按成本计算 *@2+$fgz  
at current market price 按当时市价计算;按现时市价计算 58TH|Rj+I  
at current price 按当时价格计算;按现时价格计算 = JE4C9$,  
at factor cost 按要素成本计算;按生产要素成本计算 {jnfe}]  
at money-of-the-day price 按付款当日价格计算 <oFZFlY@  
at or better 按指定或较佳价位〔买卖指令〕 =f FTi1]/h  
at par 按面值计算;平价 : `Nh}Ka0  
at sight 见票即付 3&39M&  
at the close 按收市盘 l1<]pdLTR  
at the opening 按开市盘 dm;C @.ML  
attestation 见证;见证条款 ,{tz%\, %  
at-the-money option 平价期权 ;|C[.0;kgv  
attorney 受权人;受托代表人 Sbf+;:D  
attornment 新拥有人承认书 UEm~5,>$0  
attributable profit 可归属利润 xN^ngRg0  
attributable share value 可归属股份价值 ?^y!}(  
Auckland Stock Exchange 奥克兰证券交易所 uyE_7)2d  
auction 拍卖 Kx8>  
auctioneer 拍卖商 mA{G: d  
audit 审计;核数 "pa}']7#  
Audit Commission 审计署 A.f!SYV6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ymNL`GYN[  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Ptj,9bf<\  
audit review 帐目审查 S"}G/lBx.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @ V_@r@A  
audited account 审计帐目;经审计的帐目 ;v}f7v '  
audited annual account 经审计的周年帐目 G<dWh.|`=  
audited balance sheet 经审计的资产负债表 \{g;|Z 1  
auditor 核数师;核数主任;审计师 y{Fq'w!ap  
auditor's certificate 核数师证明书;审计师证明书 d9@Pze">e  
auditor's report 核数师报告;审计师报告 <1^\,cI2  
Aussie bond 澳元债券 ;+86q"&n  
austerity budget 紧缩预算 f( %r)%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 J83{&N2u  
Australia All Ordinaries Index 澳洲所有普通股票指数 >q+q];=(  
Australian Dollar [AUD] 澳元 [xm{4Ba2X  
Australian Options Market 澳大利亚期权市场 HB/q v IzB  
Australian Securities Commission 澳洲证券事务监察委员会 TbK;_pg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [{K   
Australian Stock Exchange 澳大利亚证券交易所 ( E8(np  
Austrian Schilling [ATS] 奥地利先令 ZUkrJ'  
authentication 认证;鉴证 PO$ OXw  
authority to purchase 委托购买证;委购书 )&jE<C0  
authorization 认可;核准;授权;授权书 { \r1A  
authorization by direction 指示授权 0=WZ 8|R  
authorization by instruction 指令授权 Q!%C:b  
authorization by warrant 令状授权 {c#{dT  
authorization of unit trust 单位信托的认可 z_gjC%(y  
authorized agent 指定代理人 Zze(Ik  
authorized capital 法定资本 <Z0N)0|  
authorized clerk 出市员 -GqMis}c  
authorized dealer 认可交易商 tf:4}6P1  
authorized financial institution 认可财务机构 X+R?>xq{=h  
authorized fund 认可基金 @c >a  
authorized fund house 获授权的基金公司;认可基金公司 o?9k{  
authorized institution 认可机构 equ|v~@ y  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 r[u@ [  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Nt>wzPd)  
authorized insurer 获授权保险人;获认可承保人 sKIpL(_I$  
authorized investment 特准投资项目 7KB:wsz^  
authorized person 获授权人 -5&|"YYjr{  
authorized representative 获授权代表 {9/ayG[98  
authorized share capital 法定股本 P7X':  
automated quotation system 自动报价系统 K #f*LV5  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] z~Ec*  
自动交易系统〔香港期货交易所有限公司〕 |aaoi4OJ  
automatic adjustment mechanism 自动调整机制 7H,p/G?]k  
automatic adjustment system 自动调整系统 \v*WI)]  
Automatic Clearing House 自动票据交换所 ;|.~'':  
automatic exchange rates accumulation system 自动化汇率累集系统 )`4g,W  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZRD@8'1p  
automatic teller machine [ATM] 自动柜员机 _QS+{  
autopay 自动转帐 mbZS J  
available assets 可用资产 RD$"ft]Vc  
available fiscal reserve 现存财政储备 !awsQ!e|  
available profit 可用利润 !yfQ^a_ O  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 c)7i%RF'  
average 平均;平均数;海损 7aV(tMzd  
average basic salary 平均基本薪金 BLno/JK0}  
average consumer expenditure 平均消费开支;一般消费开支 xlhc`wdm  
average cost 平均成本 b `TA2h  
average cost of land production 增辟土地平均成本 Q\!0V@$  
average daily turnover 平均每日成交额 *irYSTA$  
average daily wage rate 平均每日工资率 nMBKZ  
average expenditure pattern 平均开支模式 qjtrU#n  
average growth rate 平均增长率  C0Oe$& _  
average net fixed assets 固定资产平均净值 h_SDW %($  
average of relatives 相对价格平均数 D:r+3w:l]  
average price 平均价格 _ @U11|  
average propensity to consume 平均消费倾向;一般消费倾向 8M"0o}wx  
average propensity to save 平均储蓄倾向;一般储蓄倾向 >f !  
average rate 平均率 -0tHc=\u(  
average revenue 平均收入;平均收益 b }^ylm  
average stock 平均库存;平均存货 *8a8Ng  
average yearly rent 平均年租 CP%?,\  
avoidance of double taxation 避免双重课税 bPe|/wp  
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 &:}{?vU  
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