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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: 6RM/GM  
A share A股;甲类股份 sGb{9.WK  
abatement of tax 减税;减扣免税额 7KPwQ?SjT  
ABN AMRO Bank N.V. 荷兰银行 GL JMP^p  
above-the-line expenditure 线上项目支出;经常预算支出 &{RDM~  
above-the-line receipt 线上项目收入;经常预算收入 G j1_!.T  
ABSA Asia Limited 南非联合亚洲有限公司 ca}2TT&t  
absolute change 绝对数值变更 C7vxw-o|&p  
absolute expenditure 实际开支 !c-*O<Y  
absolute guideline figure 绝对准则数字 fV:83|eQ  
absolute interest 绝对权益 .o8t+X'G  
absolute order of discharge 绝对破产解除令 @6d[=!9  
absolute profit margin 绝对利润幅度 iUwzs&frd  
absolute value 实值;绝对值 IAEAhqp  
absolutely vested interest 绝对既得权益 nie%eC&U  
absorbed cost 已吸收成本;已分摊成本 Wf<LR3  
absorption 吸收;分摊;合并 fLVAKn  
absorption rate 吸收率;摊配率;分摊率 ^GX)Z~  
ACB Finance Limited 亚洲商业财务有限公司 `kr?j:g  
acceptable form of reciprocity 合理的互惠条件 a> )f=uS  
acceptable rate 适当利率;适当汇率 HqTjl4ai  
acceptance agreement 承兑协议 P_dJZ((X  
acceptance for honour 参加承兑 nd(S3rct&  
acceptor 承兑人;接受人;受票人 .KC ++\{HE  
acceptor for honour 参加承兑人 @H<q"-J  
accident insurance 意外保险 U3kyraj  
Accident Insurance Association of Hong Kong 香港意外保险公会 {|\.i  
accident insurance scheme 意外保险计划 8] ikygt"  
accident year basis 意外年度基准 KF/-wZ"1s  
accommodation 通融;贷款 bx Wa oWE0  
accommodation bill 通融票据;空头票据 +O5hH8<&b  
accommodation party 汇票代发人 V+~Nalm O  
account balance 帐户余额;帐户结余 +>9Q/E  
account book 帐簿 ap~^Ty<>  
account collected in advance 预收款项 *qMY22X  
account current book 往来帐簿 v}(WaO#S  
account of after-acquired property 事后取得的财产报告 iO[<1?  
account of defaulter 拖欠帐目 Il.K"ll  
account payable 应付帐款 >f'g0g  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &/b~k3{M_  
account receivable 应收帐款 %bfZn9_m  
account receivable report 应收帐款报表 'n|5ZhXPB  
account statement 结单;帐单;会计财务报表 s <Fl p  
account title 帐户名称;会计科目 vFsLY  
accountant's report 会计师报告 .m AjfP*  
Accountant's Report Rules 会计师报告规则 c(%|: P^  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $SE^S   
Accounting Arrangements 《会计安排》 D6^6}1WI  
accounting basis 会计基础 =2 kG%9  
accounting by Official Receiver 破产管理署署长呈交的帐目 JLi|Td "1%  
Accounting Circular 《会计通告》 tl].r|yl  
accounting class 会计类别 g*"P:n71  
accounting date 记帐日期;会计结算日期 ]~nKK@Rw  
accounting for money 款项核算 Z)\@i=m  
Accounting Officer 会计主任 7)k\{&+P  
accounting period 会计报告期;会计期 -(#iIgmP  
accounting policy 会计政策;会计方针 #,.Hr#3nI  
accounting practice 会计惯例 ^H' \"9;7  
accounting principle 会计准则 _y3Xb`0a  
accounting record 会计记录 '=6\v!  
accounting report 会计报告 9S-9.mvop  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 O<\@~U  
Accounting Society of China 中国会计学会 N!|wo:  
accounting statement 会计报表 [PM4k0YC8  
accounting system 会计制度;会计系统 'ah[(F<*@e  
accounting transaction 会计事项;帐务交易 rt| 7h>RQ  
accounting treatment 会计处理 <o= 8 FO  
accounting year 会计年度 9E6R0D}  
accretion 增值;添加 (M ~e?s  
accrual 应计项目;应累算数目 F:l%O#V  
accrual basis 应计制;权责发生制 [h:T*(R?  
accrual basis accounting 应计制会计;权责发生制会计 |&[EZ+[  
accrue 应累算;应计 lPJ\-/>$z  
accrued benefit 应累算利益 $pudoAO  
accrued charges 应计费用 5BJmA2L  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z: 7fV5b(  
accrued expenses 应累算费用 xRsWI!d+|  
accrued interest payable 应付利息;应计未付利息 orvp*F{7[H  
accrued interest receivable 应收利息;应计未收利息 {u9}bx'<  
accrued right 累算权益 uOGw9O-d9  
accruing profit 应累算的利润 GDy9qUV  
accumulated fiscal reserve 累积财政储备 W"3ph6[eW  
accumulated profit 累积利润;滚存溢利 "x /OIf  
accumulated reserve 累积储备 _Y[bMuUb=  
accumulation of surplus income 累积收益盈余 Ip]KPrw p  
acquired assets 既得资产 (%:c#;#  
acquisition 收购;购置;取得 O,A{3DAe0  
acquisition cost 购置成本 ~3S~\0&|  
acquisition expenses 购置费用 -B\HI*u  
acquisition of 100% interest 收购全部股权 i@R 1/M  
acquisition of control 取得控制权 c7E11 \%&Z  
acquisition of fixed assets 购置固定资产 'XBFv9&  
acquisition of shell “买壳” 3<zp  
acquisition price 收购价 * +wW(#[  
act of God 天灾 a -moI+y  
acting partner 执事合伙人 2,P^n4~A?w  
active market 买卖活跃的市场;交投畅旺的市场;旺市 L z1ME(  
active partner 积极参与的合伙人 I,'k>@w{s  
active trading 交投活跃 Q?/o%`N  
actual circulation 实际流通 UEVG0qF  
actual cost 实际成本 63~ E#Dt4  
actual expenditure 实际开支;实际支出 m<g~H4  
actual income 实际入息;实际收入;实际收益 {$Gd2g O  
actual market 现货市场 c:u5\&~{  
actual price 现货价;实际价格 c\V7i#u[d;  
actual profit 实际利润 )@'}\_a3[]  
actual quotation 实盘;实际价位;实际报价 ]}(H0?OQR  
actual year basis 按实际年度计算 P}G+4Sk  
actuals 实货 wIBO ^w\J  
actuarial investigation 精算调查 8Dm%@*B^b  
actuarial principle 精算原则 $"&{aa  
actuarial report 精算师报告 BFJnV.0M!  
Actuarial Society of Hong Kong 香港精算学会 M[112%[+4  
actuarial valuation 精算师估值 ohGfp9H  
actuary 精算师 ?8Cq{  
ad referendum agreement 暂定协议;有待覆核的协定 [,KXze_m  
ad valorem duty 从价税;按值征税 (DP &B%Sf  
ad valorem duty system 从价税制 Gm.]sE?.  
ad valorem fee 从价费 Q&| \r  
ad valorem tariff 从价关税 9,'ncw$/C  
additional allowance 额外免税额 H1(Uw:V8  
additional amount for unexpired risk 未过期风险的额外款额 q\527^ZM  
additional assessable profit 补加应评税利润 LAe6`foW/  
additional assessment 补加评税 J{&H+rd  
additional commitment 额外承担 r_;N t  
additional commitment vote 额外承担拨款 =6|&Jt  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 A7hVHxNJ-  
additional dependent parent allowance 供养父母额外免税额 ; p{[1  
additional provision 额外拨款 _W'-+,  
additional stamp duty 附加印花税 ?_"ik[w}  
additional tax 补加税罚款;补加税款 :'&brp3ii=  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Zdo'{ $  
adjudged bankrupt 被裁定破产 HuKc9U'7A  
adjudicated bankrupt 裁定破产人 yD6[\'%  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 gy9U2Wgf|  
adjudication of bankruptcy 裁定破产;宣告破产 Wh 2tNyS  
adjudication of insolvency 裁定无力偿还债务 v+=BCyT  
adjusted actual 经调整的实数;调整后的实数 3nnJ8zQ  
adjusted current assets 经调整的流动资产;调整后的流动资产 Eue~Y+K*b  
adjusted figure 经调整的数字;调整后的数额 }sO&. ME  
adjusted liabilities 经调整的负债;调整后的负债 2oRg 2R}  
adjusted loss 经调整的亏损;调整后的亏损 B\:%ufd ~  
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 M6-&R=78K  
adjusted profit 经调整的利润;调整后的利润 x`IEU*z#  
adjusted surplus 经调整的盈余额;调整后的盈余额 %O;bAC_M  
adjusted value 经调整的价值;调整后的价值 4u47D$=  
adjustment 调整;修订;理算〔保险〕 ["e3Ez  
adjustment centre 调剂中心 5=?\1`e1[  
adjustment lag 调整过程的时间差距;调整时差 o"BoZsMk  
adjustment mechanism 调整机制 f\>M'{cV  
adjustment of loss 亏损调整 "E?2xf|.  
adjustment process 调整过程;调整程序 *lw_=MXSK  
adjustment range 调整幅度 <)-Sj,  
administered exchange rate 受管制汇率 6,9>g0y'NG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;<2 G  
administration expenses 行政费用 4G>H  
administration fee 手续费;行政费 e?ly H  
administration in bankruptcy 破产管理 r7,t";?>  
administration order 遗产管理令 EJ:%}HhA  
administrator 管理人;遗产管理人 nl,uuc*;  
administrator of the estate 遗产管理人 s)Cjc.Qs  
admission of debt 债项承认书 QM#4uI55B  
admission of proof 接纳债权证明 K$_0 `>[  
advance 放贷款项;垫付款项;预支款项;预付款项 V0XvJ  
advance account 暂支帐目;预付款帐户 6}Y#=}  
advance compensation 预付补偿金 V2|aN<Sx<  
advance from shareholder 股东垫款 [ $n_6  
advance pending reimbursement 预支以待日后付还 <r`2)[7N  
advanced economy 先进经济体系 !|S43i&p  
advancement 预付;预付财产 VsE9H]v   
advances warrant 垫款令 vV e';|8v  
advancing 贷出 =k0_eX0  
adverse balance 逆差 ~-J]W-n  
adverse exchange 逆汇 Z//+Gw<'  
advertisement addressed to shareholders 在报章刊登的致股东通告 sAD}#Zw$  
advice for collection 托收通知书 |CZ@te)>  
advice of drawing 提款通知书;汇票通知书 vv+z'(l  
advice of payment 付款通知 QR0Q{}wbqU  
Advisory Committee [Securities and Futures Commission] w{@o^rs  
谘询委员会〔证券及期货事务监察委员会〕 %k?U9pj^  
Advisory Committee on Diversification 经济多元化谘询委员会 hUMf"=q+  
affidavit 誓章;遗产申报誓章 % pd,%pg  
affidavit of no receipt 述明无收款的誓章 Z>Wg*sZy)  
affiliate 联号;联营公司;附属公司 thM4vq   
affiliated company 附属公司;联号;联营公司 D"?fn<2  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 364`IC( a  
affordability 负担能力 9g"2^^wD  
African Development Bank [AfDB] 非洲开发银行 T7u%^xm  
after-acquired property 事后取得的财产 )MchsuF<  
after-hours dealing 市后交易 *P2S6z2  
after-tax profit 税后盈利;税后利润;税后溢利 ],a5)kV  
agency agreement 代理协议 B%76rEpvW;  
agency expenses 代理机构的开支 emPM4iG?!  
agency fee 代理费 ^y1j.M@q  
Agency Law 《代理法》 (/j/>9iro  
agent 代理人;承销人 T iiWp!mX  
agent of company 公司代理人 H>B&|BO_[  
agent's fee 代理人费;经纪费 {U m)15K  
aggregate 总计;总数;总体数字 !F1N~6f  
aggregate amount 总款额;总额 (HE9V]  
aggregate assets and liabilities 总体资产与负债 5Qn '  
aggregate at constant price 按固定价格计算的总体数字 5}]"OXQ  
aggregate demand 总需求 v,{yU\)  
aggregate gross position 总持仓量 =~H<Z LE+  
aggregate limit 总限额 kep/+J-u  
aggregate of salaries tax 合计薪俸税 OAkZKG|  
aggregate performance 总体表现;总体业绩 /+;h)3PN6  
aggregate supply 总体供应 g8xQ|px  
aggregate surplus 总盈余 =U|.^5sa#  
aggregate total 整体总额 o`P %&  
aggregate value 总值;合计价值 Y M\ K%rk  
aggregated basis 合计基准 Ksj -zR;  
aggregated net chargeable income 合计应课税入息实额 z'\_jaj^  
aggregation 合并计算;合计;总和 {~s DYRX  
aggregation of incomes of husband and wife 夫妇入息合并计算 A}N?/{y)G  
aggregation of property 财产的总和 I3mGo  
agio 差价;贴水 ,TN 2  
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》 w6GyBo{2O_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment cm[&?  
《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》 Dq5j1m.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FrYqaP  
《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》 X4E%2-m@'  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a8iQ4   
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =&2 Lb  
agreement for a settlement 授产协议 ^, _w$H  
agreement for assignment 转让协议 #( jw!d&  
agreement for sale 售卖协议;买卖协议 W$OG( m!W>  
agreement for sale and purchase 买卖协议 =L:4i\4  
agreement for the payment of interest 支付利息协议 sOJQ,"sB  
agreement for the repayment of money 还款协议 D.Q=]jOs  
agreement of reinsurance 再保险协议 RBm ;e0  
Agricultural Bank of China 中国农业银行 vUU9$x  
air passenger departure tax 飞机乘客离境税 *q".-u!D[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <|+Ex  
airport tax 机场税 $yYO_ZBiy  
alcohol duty 酒精税 db6b-Y{   
alienation 让与;让渡;转让 e<h~o!z a  
alimony 生活费;赡养费 K4;'/cS  
All Ordinaries Index [AOI] 所有普通股指数 I}6\Sv=  
all risks 全险;综合险 VG5+CU  
All Sales Record for Stock Market 《股票市场成交报告》 PuT@}tw  
Allied Capital Resources Limited 新联财务有限公司 l q&wXi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7Ka l"Ew  
allocation letter 拨款信件 0F|AA"mMT  
allocation of fund 分配款项;预留款项 !~&R"2/  
allocation of profit 利润分配;溢利分配 ~ZhraSI) G  
allocation warrant 拨款令 hKjt'N:~ZY  
allotment 分配;配股 4 G-wd  
allotment notice 股份配售通知;配股通知 "a"]o  
allotment of shares 股份分配 -VTkG]{`Ir  
allowable 可获宽免;免税的 #=f?0UTA  
allowable business loss 可扣除的营业亏损 >wBJy4:  
allowable expenses 可扣税的支出 V=V:SlS9|  
allowance 免税额;津贴;备抵;准备金 ( ?{MEwHG  
allowance for debts 债项的免税额 Q=T&  
allowance for depreciation by wear and tear 耗损折旧免税额 j|%HIF25  
allowance for funeral expenses 殡殓费的免税额 ); dT_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 be-~\@  
allowance for repairs and outgoings 修葺及支出方面的免税额 jvFTR'R)=  
allowance to debtor 给债务人的津贴 R_7 d@FQ1  
alteration of capital 资本更改 vIwCJN1C  
alternate trustee 候补受托人  &8_gRP  
amalgamation 合并 <U >>ZSi  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?)X,0P'  
ambit of charges 征税范围;收费范围 ;Q[mL(1:  
amended valuation 经修订的估值 Upd3-2kr&J  
American Commodities Exchange 美国商品交易所 #KXa&C  
American Express Bank Limited 美国运通银行 w1"nffhO  
American Stock Exchange 美国证券交易所 8C~]yd  
amortization 摊销 xA$nsZ]  
amount due from banks 存放银行同业的款项 l0cA6b  
amount due from banks abroad 存放海外银行同业的款项 rZ^v?4Z\  
amount due from holding companies 控股公司欠款 I_rO!  
amount due from local banks 存放本港银行同业的款项 fCtPu08{Z  
amount due to banks 银行同业的存款 <-S%kA8  
amount due to banks abroad 海外银行同业的存款 J@X'PG< 6B  
amount due to holding companies 控股公司存款 ";Rtiiu  
amount due to local banks 本港银行同业的存款 $8[r9L!  
amount due to outport banks 外埠银行同业的存款 }S$@ Ez6  
amount for note issue 发行纸币的款额 UE ,t8j  
amount of bond 担保契据的款额 x{c/$+Z[  
amount of consideration 代价款额 4NG?_D5&  
amount of contribution 供款数额 WRDjh7~Efn  
amount of indebtedness 负债款额 wG< (F}VX  
amount of principal of the loan 贷款本金额 :!b'Vk  
amount of rates chargeable 应征差饷数额 5<j%EQN|D  
amount of share capital 股本额 LLXVNO@e+  
amount of sums assured 承保款额 P2'DD 3   
amount of variation 变动幅度 ,gOOiB }  
amount of vote 拨款数额 sWblFvHqrU  
amount payable 应付款额 @kU@N?5e  
amount receivable 应收款额 bk^TFE1l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J6G(_(d  
analysis 分析 +d!v}aJ  
ancillary risk 附属风险 %\r!7@Q  
annual account 周年帐目;周年帐目报表;年度决算;年结 ez!C?  
annual accounting date 年结日期 8o 0%@5M  
annual allowance 每年免税额;年积金;年度津贴;年津 09kt[  
annual balance 年度余额 ql?=(b;D  
annual disposable income 每年可动用收入 hk;7:G  
annual estimates 周年预算 y K2^Y]Ku?  
annual fee 年费 '@CR\5 @  
annual general meeting 周年大会 OP|8Sk6 r  
annual growth rate 年增率;每年增长率 e-*.Ca  
annual long-term supplement 长期个案每年补助金 ^=SD9V  
annual pensionable emolument 可供计算退休金的年薪 JEgx@};O  
annual report 年报 B7<Kc  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -O!Zxg5x  
annual return 周年报表;周年申报表;每年报税表格 OdY=z!Fls  
Annual Return Rules 《周年报表规则》 m[@Vf9  
annual review of consumer prices 每年消费物价回顾 a di [-L#  
annual roll-forward basis 逐年延展方式 pBP.x#|  
annual salary 年薪 FEW_bP/4  
annual statement 年度报表;年度决算表 z2hc.29t  
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 \$OF1i@  
annuitant 年金受益人 ${nX:!)  
annuity 年金 3LTcEd  
annuity contract 年金合约 $aPfGZ<i  
annuity on human life 人寿年金 -x4X O`b  
antecedent debt 先前的债项 0,Y5KE{  
ante-dated cheque 倒填日期支票 01. &> Duw  
anticipated expenditure 预期开支 a~!G%})'a  
anticipated net profit 预期纯利 -yg?V2  
anticipated revenue 预期收入 ^e>Wo7r  
anti-inflation measure 反通货膨胀措施 4bEf  
anti-inflationary stance 反通货膨胀立场 Z)xaJGbw  
apparent deficit 表面赤字 ld7v3:M  
apparent financial solvency 表面偿债能力 n?urE-_  
apparent partner 表面合伙人 -"[<ek  
application for personal assessment 个人入息课税申请书 A4?+T+#d  
application of fund 资金应用 Ze3X$%kWi  
application to release as liquidator and to destruct the books of accounts and documents WJ9 cZL  
申请免除清盘人职务及毁灭帐簿与文件 ^3FE\V/=  
appointed actuary 委任精算师 {; >Q.OX@  
appointed auditor 委任核数师;委任审计师 P7f,OY<@%o  
appointed trustee 委任的受托人 f5==";eP  
appointer 委任人  ?k|H3;\  
apportioned pro rata 按比例分摊 FSb Hn{@  
apportionment 分配;分摊 pdEiqLhH  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _ _>.,gL7  
apportionment formula 分摊方程式 9bq<GC'eX8  
apportionment of estate duty 遗产税的分摊 eD Z8w  
appraisal 估价;评估 0W()lQ   
appreciable growth 可观增长 Q;J`Q wkH  
appreciable impact 显着影响 6q6FB  
appreciable increase 可观增长 %F*|;o7s  
appreciation 增值;升值 @b3#X@e}  
appreciation against other currencies 相对其他货币升值 }Lw>I94e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c9nH}/I_  
appreciation tax 增值税 T'aec]u  
appropriation 拨款;拨用;拨付 @ (i!Y L  
appropriation account 拨款帐目 {?}*1,I  
Appropriation Bill 拨款法案 A?T<",bO  
appropriation-in-aid system 补助拨款办法 FsGlJ   
approved assets 核准资产 9A7@ 5F  
approved basket stock 认可一篮子证券 !!nuAQ"E[  
approved budget 核准预算 h<\_XJJ  
approved charitable donation 认可慈善捐款 H<G4O02i_  
approved charitable institution 认可慈善机构 3o|I[!2.  
approved currency 核准货币;认可货币 ,mL !(US  
approved estimates 核准预算 k%op> &  
approved estimates of expenditure 核准开支预算 <JwX_\?ln  
approved overseas insurer 核准海外保险人 !;!~n`  
approved overseas trust company 核准海外信托公司 b2b75}_A  
approved pooled investment fund 核准汇集投资基金 `g1iCF  
approved provident fund scheme 认可公积金计划 Y05P'Q  
approved provision 核准拨款 cbu@*NzY,  
approved redeemable share 核准可赎回股份 *VkgQ`c  
approved regional stock 认可地区性证券 '2-oh  
approved retirement scheme 认可退休金计划 5I@w~z  
approved subordinated loan 核准附属贷款 6k/U3&R  
arbitrage 套戥;套汇;套利 DK&h eVIoZ  
arbitrageur 套戥者;套汇者 PSmfiaThwo  
arbitrary amount 临时款项 0G2g4DSKD  
arrangement 措施;安排;协定 Zf>^4_x3P  
arrears 欠款 (?b@b[D~4  
arrears of pay 欠付薪酬 A;u"<KG?  
arrears of revenue 逾期未收税款;逾期未收的帐项 5]1h8PW!Y  
articles of association 组织章程;组织细则;组织章程细则 pBC<u  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {A o,t+j  
ascertainment of profit 确定利润 9lo [&^<  
"Asia Clear" “亚洲结算系统” 'snYu!`z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 iY bX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 cubk]~VD  
Asian Development Fund [ADF] 亚洲发展基金 n!E2_  
Asian dollar bond 亚洲美元债券 T=YzJyQC)  
Asian dollar market 亚洲美元市场 **[Z^$)u(  
Asian dollar rate 亚洲美元利率 X{-9FDW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9Of FM9(:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 =[<m[.)i  
asked price 沽盘;喊价;索价;卖方报价 g+C!kaC)  
assessable income 应评税入息 1SV^){5I  
assessable loss 应评税亏损 NS,5/t  
assessable profit 应评税利润 Z2bcCIq4  
assessable value 应评税值 i$KpDXP\  
assessed profit 估定利润 Pu>N_^  C  
assessed value 经评估价值 ^SfS~G Q  
assessment 评税;评定;估价;评税单 VIR.yh  
assessment number 评税编号;估价编号 ?oiKVL"7  
assessment of additional tax 补加税评税 D["MUB4l  
assessment of performance 业绩评估;实绩评价 jRpdft  
Assessor 评税主任 2~;&g?T6  
asset price bubbles 资产价格泡沫 0%;146.p  
asset-backed securities 具资产保证的证券 )Os Lrq/  
assets accretion 资产增值 U~2`P  
assets and liabilities 资产与负债 =qvZpB7ZZ  
assets betterment statement 资产递增表;资产改进表 w h$jr{  
assets lending 实物放款;有抵押贷款 i(6J>^I  
assets of the company passing on the death 死者去世时转移的公司资产 Kt.~aaG_  
assets pledged as security for liabilities 用作负债抵押的资产 ;#G%U!p  
assets portfolio 资产投资组合 :'r6 TVDW  
assets price 资产价格 Y+/l X6'  
assets quality 资产质素 mi2o1"Jd$`  
assets realization 资产变现 8"vwU@cfC  
assets refinancing arrangement 资产再集资安排 b]]N{: I  
assets securitization 资产证券化 u; TvS |  
assets situated outside Hong Kong 在香港以外地方的资产 WIh@y2&R  
assets stripping 削减资产;拆卖资产 p11G#.0  
assets value 资产值 i3 )xX@3  
assignee 承让人 v&MU=Tcqi  
assignment 转让;转让书;转让契 r5/R5Ga^  
assignment of interest 权益转让 u>Ki$xP1  
assignment of letters patent and trade mark 专利证书及商标转让 ZZ)G5ji  
assignment of property 物业转让;物业转让书  9|S`ub'  
assignment right 转让权 a1MFjmq  
assignor 转让人 2#_38=K=@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 5`E))?*"Pe  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 \T-~JQVj  
associate member 附属会员 oaDsk<(j;R  
associated body corporate 相联法人团体 [D'Gr*5~{  
associated company 相联公司;联属公司 H"+c)FGi  
associated corporation 相联法团 fV ZW[9[  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =`I?mn&  
公认会计师公会〔英国〕 P?3{z="LzJ  
Association of Futures Exchange Brokers 香港期货经纪协会 p#_[  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `!w^0kZ  
association of underwriters 承保人组织 04 y!\  
assumption of control 接管 CM~MoV[k7e  
assurance 担保;保险;转易;转易书 LI:T c7t  
assurance of interest 权益的转易 ur2!#bU9  
at 19XX price 按一九XX年价格计算 xKJ>gr"w#  
at a discount 按赔价计算;按贴水价格计算;打折扣 @5}gsC  
at a premium 按溢价计算;按升水价格计算 En9R>A;`  
at call 通知付款;按通知 %3a|<6  
at constant market price 按固定市价计算 (clU$m+oXX  
at constant price 按固定价格计算 Ls: =A6AGM  
at cost 按成本计算 ->yeJTsE9  
at current market price 按当时市价计算;按现时市价计算 Uk-HP\C"7  
at current price 按当时价格计算;按现时价格计算 BGjb`U#%3  
at factor cost 按要素成本计算;按生产要素成本计算 X_70]^XL  
at money-of-the-day price 按付款当日价格计算 mPmB6q%)]  
at or better 按指定或较佳价位〔买卖指令〕 \].J-^=  
at par 按面值计算;平价 WSI Xj5R  
at sight 见票即付 (Imp $  
at the close 按收市盘 IM-`<~(I#  
at the opening 按开市盘 =wA5P@  
attestation 见证;见证条款 Rk<%r k  
at-the-money option 平价期权 DA LQ<iF  
attorney 受权人;受托代表人 EE%s<_k`  
attornment 新拥有人承认书 M g!ra"  
attributable profit 可归属利润 bx(w :]2  
attributable share value 可归属股份价值 M@^U 0 ?  
Auckland Stock Exchange 奥克兰证券交易所 V8'`nuC+  
auction 拍卖 U4wpjHg  
auctioneer 拍卖商 xVR:; Jy[  
audit 审计;核数 _9h.Gt  
Audit Commission 审计署 [b5(XIGUN}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t]TyXAr~  
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〕 )DZTB  
audit review 帐目审查 pVOI5>f\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?*K<*wBw#  
audited account 审计帐目;经审计的帐目 ,ZK]i CGk  
audited annual account 经审计的周年帐目 b]`^KTYK  
audited balance sheet 经审计的资产负债表 Jqg3.2q  
auditor 核数师;核数主任;审计师 d1NE%hg3  
auditor's certificate 核数师证明书;审计师证明书 z`'P>.x   
auditor's report 核数师报告;审计师报告 A ^B@VuK  
Aussie bond 澳元债券 s-Y+x  
austerity budget 紧缩预算 HP$K.a7H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {Nq?#%vdT  
Australia All Ordinaries Index 澳洲所有普通股票指数 Jf+7"![|  
Australian Dollar [AUD] 澳元 UpeQOC  
Australian Options Market 澳大利亚期权市场 q$^<zY  
Australian Securities Commission 澳洲证券事务监察委员会 9U10d&M(  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 YY!!<2_  
Australian Stock Exchange 澳大利亚证券交易所 9N}W(>  
Austrian Schilling [ATS] 奥地利先令 =QiT)9q)  
authentication 认证;鉴证 l @A"U)A(  
authority to purchase 委托购买证;委购书 !3KPwI,  
authorization 认可;核准;授权;授权书 z^~U]S3  
authorization by direction 指示授权 ALR:MAXwC  
authorization by instruction 指令授权 .!j#3J..u  
authorization by warrant 令状授权 j_pw^I$C  
authorization of unit trust 单位信托的认可 &HxT41pku  
authorized agent 指定代理人 WLy7'3@  
authorized capital 法定资本 )[DpK=[N^p  
authorized clerk 出市员 ;xW{Ehq-h  
authorized dealer 认可交易商 eG^z*`**  
authorized financial institution 认可财务机构 /'Bdq?!B&  
authorized fund 认可基金 /\~W$.c  
authorized fund house 获授权的基金公司;认可基金公司 s?<!&Y  
authorized institution 认可机构 +UaO<L  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 dP3VJ3+ %  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 t~~r-V":  
authorized insurer 获授权保险人;获认可承保人 kGj]i@(PA4  
authorized investment 特准投资项目 o*)@oU  
authorized person 获授权人 drX4$Kdf]  
authorized representative 获授权代表 STp!8mL  
authorized share capital 法定股本 5V rcR=?O  
automated quotation system 自动报价系统 u-M] A z-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] u~)%tL  
自动交易系统〔香港期货交易所有限公司〕 ok=40B99T  
automatic adjustment mechanism 自动调整机制 ={xqNRVd  
automatic adjustment system 自动调整系统 '5cZzC 2  
Automatic Clearing House 自动票据交换所 YlB["@\[B  
automatic exchange rates accumulation system 自动化汇率累集系统 5@.zz"o.`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 mdt ?:F4Q  
automatic teller machine [ATM] 自动柜员机 2?H@$-x>  
autopay 自动转帐 T Xl\hL\+  
available assets 可用资产 L)G">T;  
available fiscal reserve 现存财政储备 r &c_4%y  
available profit 可用利润 Hc /w ta  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ;.r2$/E  
average 平均;平均数;海损 }1\?()rB  
average basic salary 平均基本薪金 Y(W{Jd+  
average consumer expenditure 平均消费开支;一般消费开支 rUvwpP"k  
average cost 平均成本 |3|wdzV  
average cost of land production 增辟土地平均成本 ^~*8 @v""  
average daily turnover 平均每日成交额 H>Sf[8w)%  
average daily wage rate 平均每日工资率 6DO0zNTY  
average expenditure pattern 平均开支模式 Z#LUez;&t#  
average growth rate 平均增长率 I`#EhH  
average net fixed assets 固定资产平均净值 ^s.oZj q  
average of relatives 相对价格平均数 4Q/r[x/&C  
average price 平均价格 8ipW3~-4  
average propensity to consume 平均消费倾向;一般消费倾向 z,os MS  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9`,,%vdj  
average rate 平均率 C*]AL/  
average revenue 平均收入;平均收益 n\ Gg6Y  
average stock 平均库存;平均存货 T*p|'Q`  
average yearly rent 平均年租 _dY:)%[]  
avoidance of double taxation 避免双重课税 o8mo=V4j  
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 h FDze  
9c:5t'Qt5.  
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