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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: )%q )!x  
A share A股;甲类股份 km,@yU  
abatement of tax 减税;减扣免税额 {tuGkRY2 ~  
ABN AMRO Bank N.V. 荷兰银行 UAds$ 9  
above-the-line expenditure 线上项目支出;经常预算支出 zCrM~  
above-the-line receipt 线上项目收入;经常预算收入 JD ~]aoH  
ABSA Asia Limited 南非联合亚洲有限公司 KkSv2 3In  
absolute change 绝对数值变更 Q SvgbjdE  
absolute expenditure 实际开支 #U6~U6@  
absolute guideline figure 绝对准则数字  -K4uqUp  
absolute interest 绝对权益 Lw6}b B`}  
absolute order of discharge 绝对破产解除令 -l <[CI  
absolute profit margin 绝对利润幅度 FXbalQ?^  
absolute value 实值;绝对值 QaLVIsnfN  
absolutely vested interest 绝对既得权益 DuRC1@e  
absorbed cost 已吸收成本;已分摊成本 +L pMNnl6  
absorption 吸收;分摊;合并 9-.`~v  
absorption rate 吸收率;摊配率;分摊率 i+|/V&#3[  
ACB Finance Limited 亚洲商业财务有限公司 H6Kt^s<6xu  
acceptable form of reciprocity 合理的互惠条件 Cp]q>lM"  
acceptable rate 适当利率;适当汇率 uXdR-@80*  
acceptance agreement 承兑协议 "9,+m$nj  
acceptance for honour 参加承兑 =BBq K=W.d  
acceptor 承兑人;接受人;受票人 ,Z(J;~  
acceptor for honour 参加承兑人 4x$Ts %]  
accident insurance 意外保险 \7q>4[  
Accident Insurance Association of Hong Kong 香港意外保险公会 0T:ZWRjH  
accident insurance scheme 意外保险计划 vl5r~F  
accident year basis 意外年度基准 mam(h{f$  
accommodation 通融;贷款 %)L|7v<  
accommodation bill 通融票据;空头票据 F"a31`L>H  
accommodation party 汇票代发人 mk +BeK  
account balance 帐户余额;帐户结余 '.zr:l  
account book 帐簿 !%'c$U2  
account collected in advance 预收款项 2w:cdAv$  
account current book 往来帐簿 _'P!>C!  
account of after-acquired property 事后取得的财产报告 7.B]B,]  
account of defaulter 拖欠帐目 Cce{aY  
account payable 应付帐款 74a>}+"  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \)BDl  
account receivable 应收帐款 /pz(s+4=  
account receivable report 应收帐款报表 #po}Y  
account statement 结单;帐单;会计财务报表 0GnbE2&  
account title 帐户名称;会计科目 BoXGoFn  
accountant's report 会计师报告 $1myf Z  
Accountant's Report Rules 会计师报告规则 ^qPS&G  
accounting and auditing procedure 会计与审计程序;会计与核数程序 bdr !|WZ  
Accounting Arrangements 《会计安排》 rY(^6[!  
accounting basis 会计基础 \E,Fe:/g  
accounting by Official Receiver 破产管理署署长呈交的帐目 #}zL?s^G  
Accounting Circular 《会计通告》 {pEbi)CF,}  
accounting class 会计类别 U=ie| 3  
accounting date 记帐日期;会计结算日期 nNcmL/(  
accounting for money 款项核算 / Hexv#3  
Accounting Officer 会计主任 zbP#y~[  
accounting period 会计报告期;会计期 /N`E4bKBR  
accounting policy 会计政策;会计方针 !S[7IBk%  
accounting practice 会计惯例 sme!!+Rd  
accounting principle 会计准则 G 4 C 7  
accounting record 会计记录 i)+2? <]  
accounting report 会计报告 +#g?rCz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 &;oWmmvz{  
Accounting Society of China 中国会计学会 [X=Ot#?u ~  
accounting statement 会计报表 <{Ir',;  
accounting system 会计制度;会计系统 }aa ~@K<A  
accounting transaction 会计事项;帐务交易 ch]Q%M  
accounting treatment 会计处理 ' Y.s}Duj  
accounting year 会计年度 @W*Zrc1NF  
accretion 增值;添加 IF.6sJg:  
accrual 应计项目;应累算数目 F anA~  
accrual basis 应计制;权责发生制 <@:LONe<  
accrual basis accounting 应计制会计;权责发生制会计 BW%"]J  
accrue 应累算;应计 f m'Qif q^  
accrued benefit 应累算利益 #:M)a?E/%  
accrued charges 应计费用 0:3<33]x  
accrued cumulative preference share dividend 应累算的累积优先股股息 0x8aKq\'  
accrued expenses 应累算费用 cG I^IPI  
accrued interest payable 应付利息;应计未付利息 P7kb*  
accrued interest receivable 应收利息;应计未收利息 R(F+Xg je  
accrued right 累算权益 @d=4C{g%o  
accruing profit 应累算的利润 zmh3 Qa(  
accumulated fiscal reserve 累积财政储备 U)gr C8 C  
accumulated profit 累积利润;滚存溢利 *dm?,~f%<  
accumulated reserve 累积储备 X8=s k  
accumulation of surplus income 累积收益盈余 i3 n0W1~  
acquired assets 既得资产 m' suAj0  
acquisition 收购;购置;取得 6GtXM3qtS  
acquisition cost 购置成本 qlfYX8edZ  
acquisition expenses 购置费用 XxEKv=_bc  
acquisition of 100% interest 收购全部股权 ,-{ 2ai_  
acquisition of control 取得控制权 $@:z4S(  
acquisition of fixed assets 购置固定资产 p*Hbc|?{Q&  
acquisition of shell “买壳” X?Mc"M  
acquisition price 收购价 c`h/x>fa  
act of God 天灾 C/x<_VJzN/  
acting partner 执事合伙人 (3+:/,{'$  
active market 买卖活跃的市场;交投畅旺的市场;旺市 sz%'=J~!V  
active partner 积极参与的合伙人 Mlr}v^"G  
active trading 交投活跃 &GH ,is  
actual circulation 实际流通 f,}]h~w\  
actual cost 实际成本 eb>YvC  
actual expenditure 实际开支;实际支出 e(m#elX  
actual income 实际入息;实际收入;实际收益 = A;B-_c  
actual market 现货市场 ghd*EXrF H  
actual price 现货价;实际价格 pg'3j3JW$  
actual profit 实际利润 \;Ywr3  
actual quotation 实盘;实际价位;实际报价 ONw;NaE,  
actual year basis 按实际年度计算 jPf*qe>U  
actuals 实货 ?4i:$.A Y  
actuarial investigation 精算调查 4#BoS9d2I<  
actuarial principle 精算原则 =D2x@ank[  
actuarial report 精算师报告 < l%3P6|  
Actuarial Society of Hong Kong 香港精算学会 x0!5z1KQh  
actuarial valuation 精算师估值 YaDr.?  
actuary 精算师 $!_]mz6*  
ad referendum agreement 暂定协议;有待覆核的协定 \#; -C<[b  
ad valorem duty 从价税;按值征税 (S[" ak  
ad valorem duty system 从价税制 r*!sA5  
ad valorem fee 从价费 T7{Z0-  
ad valorem tariff 从价关税 =?/RaK/ w  
additional allowance 额外免税额 *n=NBkq%/!  
additional amount for unexpired risk 未过期风险的额外款额 9V=bV=4:  
additional assessable profit 补加应评税利润 j7)Xm,wI8  
additional assessment 补加评税 2So7fZa^wg  
additional commitment 额外承担 U ExK|t  
additional commitment vote 额外承担拨款 dM1)wkbET  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 UldG0+1d  
additional dependent parent allowance 供养父母额外免税额 /Ma"a ^  
additional provision 额外拨款 ;h"?h*}m!\  
additional stamp duty 附加印花税 ,HFoy-Yq  
additional tax 补加税罚款;补加税款 }#/,nJm'  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 YkKq}DXj  
adjudged bankrupt 被裁定破产 <([1(SY2e  
adjudicated bankrupt 裁定破产人 "38ya2*  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .V?i3  
adjudication of bankruptcy 裁定破产;宣告破产 `%x6;Ha  
adjudication of insolvency 裁定无力偿还债务 :+SpZ>  
adjusted actual 经调整的实数;调整后的实数 >}*i Qq  
adjusted current assets 经调整的流动资产;调整后的流动资产 6/Coi,om  
adjusted figure 经调整的数字;调整后的数额 &1DU]|RoT&  
adjusted liabilities 经调整的负债;调整后的负债 5Q.bwl:  
adjusted loss 经调整的亏损;调整后的亏损 FN&.PdRT  
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 U>z8gdzu  
adjusted profit 经调整的利润;调整后的利润 0 pH qNlb  
adjusted surplus 经调整的盈余额;调整后的盈余额 12Hy.l  
adjusted value 经调整的价值;调整后的价值 ~ YKBxt  
adjustment 调整;修订;理算〔保险〕 \Om< FH}  
adjustment centre 调剂中心 6uYCU|JsU  
adjustment lag 调整过程的时间差距;调整时差 z Lw=*  
adjustment mechanism 调整机制 /?jAG3"  
adjustment of loss 亏损调整 tndtwM*B'  
adjustment process 调整过程;调整程序 T/" 6iv\1  
adjustment range 调整幅度 XTHy CK  
administered exchange rate 受管制汇率 3JiDi X"|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1|VnPQqA  
administration expenses 行政费用 wPDA_ns~  
administration fee 手续费;行政费 )hHkaI>eYv  
administration in bankruptcy 破产管理 (N U*PQY6  
administration order 遗产管理令 %:/_O*~)Yg  
administrator 管理人;遗产管理人 dE+xU(\, w  
administrator of the estate 遗产管理人 uhFj|r$$  
admission of debt 债项承认书 vmW4 3K;  
admission of proof 接纳债权证明 V=}b>Jo2j  
advance 放贷款项;垫付款项;预支款项;预付款项 9tVA.:FOZ  
advance account 暂支帐目;预付款帐户 9IKFrCO9,  
advance compensation 预付补偿金 VN[h0+n4Th  
advance from shareholder 股东垫款 /! kKL$j  
advance pending reimbursement 预支以待日后付还 ;wfzlUBC  
advanced economy 先进经济体系 Nt^R~#8hF>  
advancement 预付;预付财产 r[zxb0YA  
advances warrant 垫款令 &WIiw$@  
advancing 贷出 \k1psqw^O  
adverse balance 逆差 J(0.eD91v  
adverse exchange 逆汇 D 5]sf>~  
advertisement addressed to shareholders 在报章刊登的致股东通告 Nw}y_Qf{  
advice for collection 托收通知书 !aD/I%X  
advice of drawing 提款通知书;汇票通知书 l K%pxqx  
advice of payment 付款通知 TE4{W4I  
Advisory Committee [Securities and Futures Commission] J 21D/#v  
谘询委员会〔证券及期货事务监察委员会〕 nBGFa  
Advisory Committee on Diversification 经济多元化谘询委员会 )DsC:cP  
affidavit 誓章;遗产申报誓章 kmM1)- v  
affidavit of no receipt 述明无收款的誓章 Z@=1-l  
affiliate 联号;联营公司;附属公司 wj/\ !V!  
affiliated company 附属公司;联号;联营公司 <h2WM (n  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕  = uZ[  
affordability 负担能力 nJ#uz:(w,  
African Development Bank [AfDB] 非洲开发银行 ~ jb6  
after-acquired property 事后取得的财产 *r)/.rK_  
after-hours dealing 市后交易 5Cd>p<  
after-tax profit 税后盈利;税后利润;税后溢利  M SU|T  
agency agreement 代理协议 Vh:%e24Z  
agency expenses 代理机构的开支 \cdNyVY  
agency fee 代理费 AHP_B&s,Qe  
Agency Law 《代理法》 0hXI1@8]`  
agent 代理人;承销人 mu2r#I  
agent of company 公司代理人 ^o]ZDc  
agent's fee 代理人费;经纪费  KAmv7  
aggregate 总计;总数;总体数字 A('=P}I^  
aggregate amount 总款额;总额 FW:x XK  
aggregate assets and liabilities 总体资产与负债 T=}(S4n#BX  
aggregate at constant price 按固定价格计算的总体数字 D;It0"  
aggregate demand 总需求 -cCujDM#T  
aggregate gross position 总持仓量 "w0>  
aggregate limit 总限额 }\`MXh's  
aggregate of salaries tax 合计薪俸税 RF 4u\ \  
aggregate performance 总体表现;总体业绩 (bi}?V*  
aggregate supply 总体供应 S*6P=O*  
aggregate surplus 总盈余 1Tf"<D p  
aggregate total 整体总额 pGz-5afL  
aggregate value 总值;合计价值 sB ]~=vUP  
aggregated basis 合计基准 kC"<4U  
aggregated net chargeable income 合计应课税入息实额 Uu{I4ls6B  
aggregation 合并计算;合计;总和 zCT Wi  
aggregation of incomes of husband and wife 夫妇入息合并计算 imAsE;:  
aggregation of property 财产的总和 Z VuHO7'  
agio 差价;贴水 [K;J#0V+&L  
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》 <Brq7:n|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @gQ{*dN  
《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》 aEVBU  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |jV>  
《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》 ~AxA ,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment gvO}u2.:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :3$WY<  
agreement for a settlement 授产协议 [!4p5;  
agreement for assignment 转让协议 z%;b-PpS  
agreement for sale 售卖协议;买卖协议 gmy$_4+6o  
agreement for sale and purchase 买卖协议 NyI0 []z  
agreement for the payment of interest 支付利息协议 j`A%(()d  
agreement for the repayment of money 还款协议 j^T.7Zv  
agreement of reinsurance 再保险协议 m UpLD+-j  
Agricultural Bank of China 中国农业银行 W XDl\*n  
air passenger departure tax 飞机乘客离境税 &,2h=H,M  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7jT]J   
airport tax 机场税 XKB)++Q=  
alcohol duty 酒精税 tT87TmNsA  
alienation 让与;让渡;转让 D(D:/L8T,  
alimony 生活费;赡养费 Rz1&(_Ps  
All Ordinaries Index [AOI] 所有普通股指数 D\]gIXg  
all risks 全险;综合险 f n )m$\2  
All Sales Record for Stock Market 《股票市场成交报告》 .v%H%z~Rl#  
Allied Capital Resources Limited 新联财务有限公司 *SQ hXTn  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~h 6aw  
allocation letter 拨款信件 ,F(nkbt  
allocation of fund 分配款项;预留款项 >S3iP?V7  
allocation of profit 利润分配;溢利分配 9S@PY_ms  
allocation warrant 拨款令 [op!:K0  
allotment 分配;配股 +M!f}=H  
allotment notice 股份配售通知;配股通知 .{x-A{l  
allotment of shares 股份分配 -`gqA%#+  
allowable 可获宽免;免税的 Ub*Gv(Pg  
allowable business loss 可扣除的营业亏损 WY#A9i5Ge  
allowable expenses 可扣税的支出  XeDiiI  
allowance 免税额;津贴;备抵;准备金 `;4P?!WG  
allowance for debts 债项的免税额 Ro$'|}(+A  
allowance for depreciation by wear and tear 耗损折旧免税额 K O"U5v  
allowance for funeral expenses 殡殓费的免税额 =4uL1[0'  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Mib(J+Il  
allowance for repairs and outgoings 修葺及支出方面的免税额 %mPIr4$Pg  
allowance to debtor 给债务人的津贴 e5_a.c  
alteration of capital 资本更改 U7O~ch[,  
alternate trustee 候补受托人 rvuskXdo  
amalgamation 合并 xal+ buOiP  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XRCiv  
ambit of charges 征税范围;收费范围 $^?"/;8P5  
amended valuation 经修订的估值 %KK6}d #  
American Commodities Exchange 美国商品交易所  {A]"/AC  
American Express Bank Limited 美国运通银行 bB@1tp0+  
American Stock Exchange 美国证券交易所 :}}5TJwG  
amortization 摊销 `P<}MeJ\l  
amount due from banks 存放银行同业的款项 sL|*0,#K  
amount due from banks abroad 存放海外银行同业的款项 7N,E%$QL  
amount due from holding companies 控股公司欠款 nS)U+q-x&o  
amount due from local banks 存放本港银行同业的款项 =.O8G=;DOA  
amount due to banks 银行同业的存款 yjlX@YXnw  
amount due to banks abroad 海外银行同业的存款 -jdS8n4  
amount due to holding companies 控股公司存款 L\}o(P(  
amount due to local banks 本港银行同业的存款 .'JO7of  
amount due to outport banks 外埠银行同业的存款 K>X#,lE-  
amount for note issue 发行纸币的款额 &p=Uus  
amount of bond 担保契据的款额 M_*"g>Z  
amount of consideration 代价款额 ec+&K?T  
amount of contribution 供款数额 A ><  
amount of indebtedness 负债款额 u8L%R[#o  
amount of principal of the loan 贷款本金额 P2pdXNV  
amount of rates chargeable 应征差饷数额 hRTw8-wy:  
amount of share capital 股本额 w%R(*,r6  
amount of sums assured 承保款额 J7q^4M+o:  
amount of variation 变动幅度 -/rP0h5#  
amount of vote 拨款数额 /]m5HW(P7K  
amount payable 应付款额 x9q?^\x  
amount receivable 应收款额 V/"UDof  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Ya{$:90(4  
analysis 分析 b HRH2Ss  
ancillary risk 附属风险 ]W39HL  
annual account 周年帐目;周年帐目报表;年度决算;年结 $q,2VH:Ip  
annual accounting date 年结日期 -qaJ@T+J+7  
annual allowance 每年免税额;年积金;年度津贴;年津 >Q#h,x~vu  
annual balance 年度余额 Wsya:9|  
annual disposable income 每年可动用收入 tIfA]pE  
annual estimates 周年预算 9$ZQuHSw 7  
annual fee 年费 8&<C.n KP  
annual general meeting 周年大会 _|reo6  
annual growth rate 年增率;每年增长率 H <41H;m  
annual long-term supplement 长期个案每年补助金 9`  
annual pensionable emolument 可供计算退休金的年薪 r:0F("},  
annual report 年报 z5`AJrj%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 *Z'*^Y1le  
annual return 周年报表;周年申报表;每年报税表格 TtTp ,If  
Annual Return Rules 《周年报表规则》 =REMSe j  
annual review of consumer prices 每年消费物价回顾 &{E1w<uv  
annual roll-forward basis 逐年延展方式 y"6;O0  
annual salary 年薪 Z6C!-a  
annual statement 年度报表;年度决算表 v&Xsyb0CaM  
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 "=<T8M  
annuitant 年金受益人 ChzKwYDY  
annuity 年金 C$?gt-tJ'  
annuity contract 年金合约 L!G]i;=:  
annuity on human life 人寿年金 `&y Qtj# '  
antecedent debt 先前的债项 3NU{7,F  
ante-dated cheque 倒填日期支票 # 4UKkd  
anticipated expenditure 预期开支 mU@pRjq=  
anticipated net profit 预期纯利 _wMxKM  
anticipated revenue 预期收入 hZ@frbuowk  
anti-inflation measure 反通货膨胀措施 zA/ tHlKc  
anti-inflationary stance 反通货膨胀立场 ,9;RP/"7  
apparent deficit 表面赤字 Kv(2x3("  
apparent financial solvency 表面偿债能力 E;m]RtvH  
apparent partner 表面合伙人 VRden>vKN  
application for personal assessment 个人入息课税申请书 DmzK* O{  
application of fund 资金应用 mY6d+  
application to release as liquidator and to destruct the books of accounts and documents 0?c2=Y   
申请免除清盘人职务及毁灭帐簿与文件 WOBLgM,|  
appointed actuary 委任精算师 $>^DkrOd  
appointed auditor 委任核数师;委任审计师 %S*<2F9  
appointed trustee 委任的受托人 #o`y<1rN  
appointer 委任人 C:z+8wt  
apportioned pro rata 按比例分摊 LB9D6,*t  
apportionment 分配;分摊 t<=Ru*p  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zv[$ N,  
apportionment formula 分摊方程式 A#NJ8_  
apportionment of estate duty 遗产税的分摊 _mSDz=!Z3  
appraisal 估价;评估 /bm2v;  
appreciable growth 可观增长 M~'4>h}  
appreciable impact 显着影响 s4V-brCM$|  
appreciable increase 可观增长 Z[9) hGh  
appreciation 增值;升值 _yx~t  
appreciation against other currencies 相对其他货币升值 2IMU &  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3XykIj1  
appreciation tax 增值税 =Q+i(UGHi  
appropriation 拨款;拨用;拨付 Yf1&"WW4  
appropriation account 拨款帐目 1M@OBfB8  
Appropriation Bill 拨款法案 VZveNz@]r  
appropriation-in-aid system 补助拨款办法 FTu6%~M/  
approved assets 核准资产 G-7!|&  
approved basket stock 认可一篮子证券 >}~\*Y\8@  
approved budget 核准预算 !fX&i6  
approved charitable donation 认可慈善捐款 b$@vJ7V!  
approved charitable institution 认可慈善机构 /wAx#[c[  
approved currency 核准货币;认可货币 Nk JOD3>U  
approved estimates 核准预算 o,qq*}=  
approved estimates of expenditure 核准开支预算 P}"=67$  
approved overseas insurer 核准海外保险人 j8Pqc]  
approved overseas trust company 核准海外信托公司 CG#lpAs  
approved pooled investment fund 核准汇集投资基金 sr S2v\1:  
approved provident fund scheme 认可公积金计划 T'i^yd }*v  
approved provision 核准拨款 GK6/S_l%D+  
approved redeemable share 核准可赎回股份 VrQgn9L  
approved regional stock 认可地区性证券 6=pE5UfT  
approved retirement scheme 认可退休金计划 OdKfU^  
approved subordinated loan 核准附属贷款 qStZW^lFeY  
arbitrage 套戥;套汇;套利 :zA/~/Wo  
arbitrageur 套戥者;套汇者 I1f4u6\*X  
arbitrary amount 临时款项 }xx"  
arrangement 措施;安排;协定 ,5*Z<[*  
arrears 欠款 /$[9-G?  
arrears of pay 欠付薪酬 [|qV*3 |?  
arrears of revenue 逾期未收税款;逾期未收的帐项 s+m3&(X  
articles of association 组织章程;组织细则;组织章程细则 Ga<Uvr%+  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Ow" e3]}Mt  
ascertainment of profit 确定利润 }>93X0%r  
"Asia Clear" “亚洲结算系统” d9=i{i3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 r~[Bzw"c  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T6ihEb$C  
Asian Development Fund [ADF] 亚洲发展基金 mV>l`&K=  
Asian dollar bond 亚洲美元债券 P^3`znq{  
Asian dollar market 亚洲美元市场 $Wy(Wtrx|  
Asian dollar rate 亚洲美元利率 %3%bRP  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o:wI{?%-3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 [,bra8f[C  
asked price 沽盘;喊价;索价;卖方报价 ;OMR5KAz  
assessable income 应评税入息 )tvP|  
assessable loss 应评税亏损 :?!b\LJ2^  
assessable profit 应评税利润 ?d!*[Ke8  
assessable value 应评税值 ?2(5 2?cJ  
assessed profit 估定利润 !+FrU'^  
assessed value 经评估价值 @1w[~QlV  
assessment 评税;评定;估价;评税单 z@<OR$/`L  
assessment number 评税编号;估价编号 M&[bb $00j  
assessment of additional tax 补加税评税 8NZQTRdH  
assessment of performance 业绩评估;实绩评价 J#'8]p3E  
Assessor 评税主任 }AW"2<@  
asset price bubbles 资产价格泡沫 K0aT(Rc e  
asset-backed securities 具资产保证的证券 mAM:Q*a'  
assets accretion 资产增值 9}|x N8  
assets and liabilities 资产与负债 5FJ(x:k?z  
assets betterment statement 资产递增表;资产改进表 WqO4_;X6/  
assets lending 实物放款;有抵押贷款 jd.{J{o  
assets of the company passing on the death 死者去世时转移的公司资产 PQd*)6K:A  
assets pledged as security for liabilities 用作负债抵押的资产 wPE\?en  
assets portfolio 资产投资组合 88&M8T'AP  
assets price 资产价格 ]qd$rX   
assets quality 资产质素 T? g%I  
assets realization 资产变现 c 8t  
assets refinancing arrangement 资产再集资安排 Y&uwi:_g  
assets securitization 资产证券化 h}y]Pt?  
assets situated outside Hong Kong 在香港以外地方的资产 Zxw cqN  
assets stripping 削减资产;拆卖资产 @=ro/.  
assets value 资产值 eF"k"Ckt'  
assignee 承让人 Yi?v |H<a  
assignment 转让;转让书;转让契 5i@WBa  
assignment of interest 权益转让 41v#|%\w  
assignment of letters patent and trade mark 专利证书及商标转让 1j*E/L  
assignment of property 物业转让;物业转让书 y3 "+4e  
assignment right 转让权 5La' I7q  
assignor 转让人 ^qY?x7mx1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 eH_< <Xh!v  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 XfQK kol  
associate member 附属会员 >Jk]=_%  
associated body corporate 相联法人团体 ^O3i)GO  
associated company 相联公司;联属公司 p:NIRs  
associated corporation 相联法团 3iIURSG@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ,<(0T$o E[  
公认会计师公会〔英国〕 ],~H3u=s3  
Association of Futures Exchange Brokers 香港期货经纪协会 h'nXV{N0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cC*H.N  
association of underwriters 承保人组织 )Drif\FF)  
assumption of control 接管 %a:>3! +  
assurance 担保;保险;转易;转易书 hHk9O?  
assurance of interest 权益的转易 $KVCEe!X  
at 19XX price 按一九XX年价格计算 `%/w0,0  
at a discount 按赔价计算;按贴水价格计算;打折扣 G,}"}v:  
at a premium 按溢价计算;按升水价格计算 Y 8n*o3jM  
at call 通知付款;按通知 9i46u20  
at constant market price 按固定市价计算 5S*aZ1t18  
at constant price 按固定价格计算 5m yQBKE  
at cost 按成本计算 MW2{w<-]7  
at current market price 按当时市价计算;按现时市价计算 `F$lO2#k  
at current price 按当时价格计算;按现时价格计算 =[:pm)   
at factor cost 按要素成本计算;按生产要素成本计算 iv ~<me0F  
at money-of-the-day price 按付款当日价格计算 7O-fc1OTv  
at or better 按指定或较佳价位〔买卖指令〕 P~*'/!@  
at par 按面值计算;平价 a$5P\_  
at sight 见票即付 .(7m[-iF!  
at the close 按收市盘 I}+9@d  
at the opening 按开市盘 Jr=XVQ(F  
attestation 见证;见证条款 JRR,ooN*i  
at-the-money option 平价期权 0!b9%I=j  
attorney 受权人;受托代表人 (h|E@gRa  
attornment 新拥有人承认书 ^GS\(egt  
attributable profit 可归属利润 \<HY'[gr  
attributable share value 可归属股份价值 q#O 8Fv  
Auckland Stock Exchange 奥克兰证券交易所 9$L2 a  
auction 拍卖 aH dQi,=z  
auctioneer 拍卖商 h0?w V5H  
audit 审计;核数 j}O7fLRu  
Audit Commission 审计署 \30rF]F`l  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N/zP!%L  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 d"tR ?j  
audit review 帐目审查 s6QD^[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Pj1k?7  
audited account 审计帐目;经审计的帐目 A">R-1R  
audited annual account 经审计的周年帐目 P]O=K  
audited balance sheet 经审计的资产负债表 &I:ZJuQ4  
auditor 核数师;核数主任;审计师 OtbPr F5  
auditor's certificate 核数师证明书;审计师证明书 ^fQa whub  
auditor's report 核数师报告;审计师报告 uD?Rs`  
Aussie bond 澳元债券 NX5$x/uz  
austerity budget 紧缩预算 .^6yCs5~`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :'FCeS9  
Australia All Ordinaries Index 澳洲所有普通股票指数 DP-0,Gt&Xj  
Australian Dollar [AUD] 澳元 )b1X6w[  
Australian Options Market 澳大利亚期权市场 V KxuK0{  
Australian Securities Commission 澳洲证券事务监察委员会 )nGH$Mu  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 KE6 XNG3  
Australian Stock Exchange 澳大利亚证券交易所 } ,@ex  
Austrian Schilling [ATS] 奥地利先令 *L~?.9R  
authentication 认证;鉴证 nkzH}F=<  
authority to purchase 委托购买证;委购书 Qff.QI,  
authorization 认可;核准;授权;授权书 Yd(<;JKF[  
authorization by direction 指示授权 CQPq5/@Y4  
authorization by instruction 指令授权 X}wo$t  
authorization by warrant 令状授权 4y.qtiIP>$  
authorization of unit trust 单位信托的认可 &smZ;yb|'h  
authorized agent 指定代理人 8F&Y;  
authorized capital 法定资本 m8V}E& 6  
authorized clerk 出市员 z+{xW7  
authorized dealer 认可交易商 g;Zy3   
authorized financial institution 认可财务机构 kA> e*6  
authorized fund 认可基金 lD{*Z spz  
authorized fund house 获授权的基金公司;认可基金公司 f40OVT@g  
authorized institution 认可机构 9o4h~Imu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "}Ikx tee  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (I#mo2  
authorized insurer 获授权保险人;获认可承保人 BT`g'#O  
authorized investment 特准投资项目 os7xwI;T  
authorized person 获授权人 cTq;<9Iew  
authorized representative 获授权代表 3~{0X-  
authorized share capital 法定股本 DJ9x?SL@KD  
automated quotation system 自动报价系统 A+j!VM   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B>4/[ YHr;  
自动交易系统〔香港期货交易所有限公司〕 o7 0] F  
automatic adjustment mechanism 自动调整机制 * F_KOf9p  
automatic adjustment system 自动调整系统 gWL`J=DiU  
Automatic Clearing House 自动票据交换所 :G#+ 5 }  
automatic exchange rates accumulation system 自动化汇率累集系统 cvQAo|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 i{16&4 '  
automatic teller machine [ATM] 自动柜员机 UmArl)R/  
autopay 自动转帐 =\ k:]  
available assets 可用资产 [$F*R@,&  
available fiscal reserve 现存财政储备 w IP4Z^  
available profit 可用利润 "%b Gw v  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 2m"cK^  
average 平均;平均数;海损 pSI8"GwQ  
average basic salary 平均基本薪金 D&@Iuo  
average consumer expenditure 平均消费开支;一般消费开支 ?bpV dm!  
average cost 平均成本 -:kIIK   
average cost of land production 增辟土地平均成本 J"Fp),  
average daily turnover 平均每日成交额 7<Qmpcp =  
average daily wage rate 平均每日工资率 wFMw&=j  
average expenditure pattern 平均开支模式 jSSEfy>^  
average growth rate 平均增长率 'F#dv[N  
average net fixed assets 固定资产平均净值 V/:2xT  
average of relatives 相对价格平均数 9 r&JsCc  
average price 平均价格 ];jp)P2o  
average propensity to consume 平均消费倾向;一般消费倾向 O"/Sv'|H#  
average propensity to save 平均储蓄倾向;一般储蓄倾向 IT)3Et@Y  
average rate 平均率 C#4_`4{  
average revenue 平均收入;平均收益 o@7U4#E  
average stock 平均库存;平均存货 c%bzrYQvA;  
average yearly rent 平均年租 !{{gL=_@  
avoidance of double taxation 避免双重课税 r6R@"1/  
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 z{FFTb^B  
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