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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: g":[rXvId  
A share A股;甲类股份 ukWn@q*  
abatement of tax 减税;减扣免税额 x}] 56f  
ABN AMRO Bank N.V. 荷兰银行 BN_h3|)  
above-the-line expenditure 线上项目支出;经常预算支出 |9I)YD  
above-the-line receipt 线上项目收入;经常预算收入 [oLV,O|s|j  
ABSA Asia Limited 南非联合亚洲有限公司 ^po@U"  
absolute change 绝对数值变更 gF)9a_R%p  
absolute expenditure 实际开支 "%-Vrb=:Y  
absolute guideline figure 绝对准则数字 wX,V:QE  
absolute interest 绝对权益 <g[z jV9p  
absolute order of discharge 绝对破产解除令 %nZl`<M  
absolute profit margin 绝对利润幅度 Z?axrGmg0  
absolute value 实值;绝对值 hS]w A"\87  
absolutely vested interest 绝对既得权益 ~G!JqdKJ0  
absorbed cost 已吸收成本;已分摊成本 YlHP:ZW-cu  
absorption 吸收;分摊;合并 WK>F0xMs1  
absorption rate 吸收率;摊配率;分摊率 X,QsE{  
ACB Finance Limited 亚洲商业财务有限公司 ,;)ZF  
acceptable form of reciprocity 合理的互惠条件 J Wn26,  
acceptable rate 适当利率;适当汇率 fvkcJwkc  
acceptance agreement 承兑协议 Mbi]EZ  
acceptance for honour 参加承兑 *T5;d h (  
acceptor 承兑人;接受人;受票人 *G19fJ[5  
acceptor for honour 参加承兑人 = S&`~+  
accident insurance 意外保险 C?<pD+]b_  
Accident Insurance Association of Hong Kong 香港意外保险公会 Q.mJ7T~T  
accident insurance scheme 意外保险计划 f O*jCl  
accident year basis 意外年度基准 q-F K=r 5  
accommodation 通融;贷款 4qQ,1&!]S  
accommodation bill 通融票据;空头票据 G7%bY  
accommodation party 汇票代发人 gYKz,$  
account balance 帐户余额;帐户结余 2B,O/3y  
account book 帐簿 O*EV~ {K  
account collected in advance 预收款项 /A=w`[<  
account current book 往来帐簿 6%v9o?:~l  
account of after-acquired property 事后取得的财产报告 -=ZL(r 1  
account of defaulter 拖欠帐目 .G0 N+)  
account payable 应付帐款 R?{+&r.X  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F/>_PH57  
account receivable 应收帐款 -pC8 L<  
account receivable report 应收帐款报表 h@:K=gg K  
account statement 结单;帐单;会计财务报表 Zj`WRH4  
account title 帐户名称;会计科目 ,lyW'<~gA  
accountant's report 会计师报告 xA] L0h]  
Accountant's Report Rules 会计师报告规则 z|l*5@p  
accounting and auditing procedure 会计与审计程序;会计与核数程序 + ?1GscJ   
Accounting Arrangements 《会计安排》 U ZM #O  
accounting basis 会计基础 j|eA*UE  
accounting by Official Receiver 破产管理署署长呈交的帐目 *r7v Dc  
Accounting Circular 《会计通告》 \(o"/*  
accounting class 会计类别 f-b],YE  
accounting date 记帐日期;会计结算日期 /R)wM#&  
accounting for money 款项核算 >[}oH2oi  
Accounting Officer 会计主任 m~=~DMj  
accounting period 会计报告期;会计期 'Uok<;  
accounting policy 会计政策;会计方针 ^t;z;.g  
accounting practice 会计惯例 ks '>?Dw  
accounting principle 会计准则 (Fv tL*  
accounting record 会计记录 xs$$fPAQ  
accounting report 会计报告 yK~=6^M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 iG N\ >m}  
Accounting Society of China 中国会计学会 "LMj,qZ1!  
accounting statement 会计报表 %`Re {%1;  
accounting system 会计制度;会计系统 tXD$HeBB?  
accounting transaction 会计事项;帐务交易 }cKB)N BJb  
accounting treatment 会计处理 pfA6?tP`  
accounting year 会计年度 K5""%O+  
accretion 增值;添加 {z#2gc'Q  
accrual 应计项目;应累算数目 O7K.\  
accrual basis 应计制;权责发生制 {@Mr7*u  
accrual basis accounting 应计制会计;权责发生制会计 I=Y>z ^4  
accrue 应累算;应计 _X6'u J  
accrued benefit 应累算利益 &p0e)o~Ux  
accrued charges 应计费用 &d#R'Z  
accrued cumulative preference share dividend 应累算的累积优先股股息 t}EM X9SQ  
accrued expenses 应累算费用 qe~x?FO_>  
accrued interest payable 应付利息;应计未付利息 wp[Ug2;G  
accrued interest receivable 应收利息;应计未收利息 bDI%}k9#  
accrued right 累算权益  6@S6E(^  
accruing profit 应累算的利润 c OYD N[k  
accumulated fiscal reserve 累积财政储备 okNo- \Dh!  
accumulated profit 累积利润;滚存溢利 ?1e{\XW  
accumulated reserve 累积储备 ;JW_4;-  
accumulation of surplus income 累积收益盈余 .])prp8  
acquired assets 既得资产 .n-#A  
acquisition 收购;购置;取得 y8Va>ul"U  
acquisition cost 购置成本 F L0uY0K  
acquisition expenses 购置费用 yV30x9i!2  
acquisition of 100% interest 收购全部股权 QrZ#<{,J5  
acquisition of control 取得控制权 eL!41_QI  
acquisition of fixed assets 购置固定资产 sV^:u^  
acquisition of shell “买壳” ; * [:~5Wc  
acquisition price 收购价 ~/ %Xm<  
act of God 天灾 $o^Z$VmL  
acting partner 执事合伙人 JzHG5nmB  
active market 买卖活跃的市场;交投畅旺的市场;旺市 NW3 c_]`=  
active partner 积极参与的合伙人 eim+oms  
active trading 交投活跃 my=f}%k=  
actual circulation 实际流通 (~T*yH ~  
actual cost 实际成本 2ZH+fV?.  
actual expenditure 实际开支;实际支出 U, 6iT  
actual income 实际入息;实际收入;实际收益 +n3I\7G>  
actual market 现货市场 s='+[*&&  
actual price 现货价;实际价格 DL]tg [w{  
actual profit 实际利润 KWTV!Wxb=K  
actual quotation 实盘;实际价位;实际报价 eRauyL"Q+  
actual year basis 按实际年度计算 @NHh- &;w  
actuals 实货 {|;a?] ?  
actuarial investigation 精算调查 x-^6U  
actuarial principle 精算原则 zmMc*|  
actuarial report 精算师报告 /r}L_wI  
Actuarial Society of Hong Kong 香港精算学会 q2GW3t  
actuarial valuation 精算师估值 ITu19WG  
actuary 精算师 YFKE>+  
ad referendum agreement 暂定协议;有待覆核的协定 9 _d2u#  
ad valorem duty 从价税;按值征税 }x8!{Y#cF  
ad valorem duty system 从价税制 xo:kT)  
ad valorem fee 从价费 hy;VvAH 5  
ad valorem tariff 从价关税 IRdt:B|@  
additional allowance 额外免税额 O 4 !$  
additional amount for unexpired risk 未过期风险的额外款额 E+td~&x  
additional assessable profit 补加应评税利润 boh?Xt-$  
additional assessment 补加评税 a"8[,A3  
additional commitment 额外承担 s6H'}[E<  
additional commitment vote 额外承担拨款 }`"`VLh  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1^ iBS  
additional dependent parent allowance 供养父母额外免税额 8H F^^Cva  
additional provision 额外拨款 xU *:a[g  
additional stamp duty 附加印花税 !-gU~0  
additional tax 补加税罚款;补加税款 ,Q`qnn&  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K*6"c.D  
adjudged bankrupt 被裁定破产 p!.~hw9  
adjudicated bankrupt 裁定破产人 ~%{2Z_t$  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 PnsBDf%v  
adjudication of bankruptcy 裁定破产;宣告破产 Jh[0xb  
adjudication of insolvency 裁定无力偿还债务 Onmmcem  
adjusted actual 经调整的实数;调整后的实数 Bd>~F7VWs  
adjusted current assets 经调整的流动资产;调整后的流动资产 @Mk`Tl  
adjusted figure 经调整的数字;调整后的数额 KKeMi@N  
adjusted liabilities 经调整的负债;调整后的负债 %!|w(Povq  
adjusted loss 经调整的亏损;调整后的亏损 }d$-:l ,w  
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 ?ukw6T  
adjusted profit 经调整的利润;调整后的利润 ?Ua,ba*  
adjusted surplus 经调整的盈余额;调整后的盈余额 Tc2.ciU  
adjusted value 经调整的价值;调整后的价值 Cj5mM[:s  
adjustment 调整;修订;理算〔保险〕 :<% bAn  
adjustment centre 调剂中心 t=_^$M,yr  
adjustment lag 调整过程的时间差距;调整时差 K^- 1M?  
adjustment mechanism 调整机制 w~'xZ?  
adjustment of loss 亏损调整 9&Y@g)+2  
adjustment process 调整过程;调整程序 *Cy54Z#  
adjustment range 调整幅度 +A9~h/"kt  
administered exchange rate 受管制汇率 $ /VQsb  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [P$Xr6#  
administration expenses 行政费用 UA[`{rf  
administration fee 手续费;行政费 DM.lQ0xk  
administration in bankruptcy 破产管理 8$00\><r  
administration order 遗产管理令 "TRS(d|3  
administrator 管理人;遗产管理人 ul{x|R  
administrator of the estate 遗产管理人 yzK;  
admission of debt 债项承认书 ~^t@TMk$  
admission of proof 接纳债权证明 H DVimoOq  
advance 放贷款项;垫付款项;预支款项;预付款项 8&<:(mAP  
advance account 暂支帐目;预付款帐户 rTD+7 )E  
advance compensation 预付补偿金 ?vXgHDs^T  
advance from shareholder 股东垫款 wjarQog5Y  
advance pending reimbursement 预支以待日后付还 =u~nLL  
advanced economy 先进经济体系 p6M9uu  
advancement 预付;预付财产 q*!R4yE;C  
advances warrant 垫款令 'H1~Zhv  
advancing 贷出 `y8pwWo-o  
adverse balance 逆差 MqmQ52HR  
adverse exchange 逆汇 Z~'t'.=z  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,GbmL8P7Y  
advice for collection 托收通知书  56.!L  
advice of drawing 提款通知书;汇票通知书 0RR|!zEu  
advice of payment 付款通知 m_NX[>&Y3  
Advisory Committee [Securities and Futures Commission] 8f@}-  
谘询委员会〔证券及期货事务监察委员会〕 .?>Cav9:  
Advisory Committee on Diversification 经济多元化谘询委员会 rb?7i&-  
affidavit 誓章;遗产申报誓章 <O#&D|EMd|  
affidavit of no receipt 述明无收款的誓章 ^BsT>VSH6  
affiliate 联号;联营公司;附属公司 1HJ: ?]  
affiliated company 附属公司;联号;联营公司 .35(MFvq!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d\z6Ob"t  
affordability 负担能力 mvn- QP~"  
African Development Bank [AfDB] 非洲开发银行 (f/(q-7VWt  
after-acquired property 事后取得的财产  C=D*  
after-hours dealing 市后交易 1ni+)p>]  
after-tax profit 税后盈利;税后利润;税后溢利 }~FX!F#oU  
agency agreement 代理协议 WP<L9A  
agency expenses 代理机构的开支 gF6> /  
agency fee 代理费 0b&# w  
Agency Law 《代理法》 tr<~:&H4T  
agent 代理人;承销人 wmVmGa R  
agent of company 公司代理人 Pk?$\  
agent's fee 代理人费;经纪费  *7m lH  
aggregate 总计;总数;总体数字 TG2#$Bq1  
aggregate amount 总款额;总额 y:G%p3h)[  
aggregate assets and liabilities 总体资产与负债 m$0W^u  
aggregate at constant price 按固定价格计算的总体数字 EOPx 4+o  
aggregate demand 总需求 ZR>BK,  
aggregate gross position 总持仓量 V"Q\7,_k.  
aggregate limit 总限额 ?_Qe45 @  
aggregate of salaries tax 合计薪俸税 72HA.!ry  
aggregate performance 总体表现;总体业绩 D%SOX N  
aggregate supply 总体供应 #~0Nk6*u  
aggregate surplus 总盈余 J}|X  
aggregate total 整体总额 \C~X_/sg  
aggregate value 总值;合计价值 :X>Wd+lY:_  
aggregated basis 合计基准 Q_mphW:[  
aggregated net chargeable income 合计应课税入息实额 LI,wSTVjC  
aggregation 合并计算;合计;总和 ~Xi@#s~  
aggregation of incomes of husband and wife 夫妇入息合并计算 oEIpv;:_  
aggregation of property 财产的总和 #UGSn:D<i  
agio 差价;贴水 1NYR8W]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》 a~}q]o?j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F:j@JMpQ  
《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》 r@G*Fx8Z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 8ud12^s$  
《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》 ?sfqg gi  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O&!R7T  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Tigw+2  
agreement for a settlement 授产协议 6St=r)_  
agreement for assignment 转让协议 >$Y/B=e  
agreement for sale 售卖协议;买卖协议 8SRR)O[)}  
agreement for sale and purchase 买卖协议 n 0!8)Sth  
agreement for the payment of interest 支付利息协议 5es t  
agreement for the repayment of money 还款协议 W"\~O"a  
agreement of reinsurance 再保险协议 IjI'Hx  
Agricultural Bank of China 中国农业银行 !do`OEQKR  
air passenger departure tax 飞机乘客离境税 KEAXDF&#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dx%z9[8~{.  
airport tax 机场税 3%v)!dTa<^  
alcohol duty 酒精税 Vl.,e1)6  
alienation 让与;让渡;转让 :Cq73:1\B  
alimony 生活费;赡养费 NuZ2,<~9  
All Ordinaries Index [AOI] 所有普通股指数 Dfs^W{YA  
all risks 全险;综合险 -^&=I3bp  
All Sales Record for Stock Market 《股票市场成交报告》 fA=Z):w  
Allied Capital Resources Limited 新联财务有限公司 9QQ XB-  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 VL%. maj  
allocation letter 拨款信件 =<]`'15"V  
allocation of fund 分配款项;预留款项 &V4Zm n?UU  
allocation of profit 利润分配;溢利分配 ~yv7[`+Tgg  
allocation warrant 拨款令 i)#-VOhX)  
allotment 分配;配股 v h,(]t  
allotment notice 股份配售通知;配股通知 2 6#p,P  
allotment of shares 股份分配 \`Hp/D1  
allowable 可获宽免;免税的 ?N kKDvv  
allowable business loss 可扣除的营业亏损 ^'3c%&Zf3  
allowable expenses 可扣税的支出 jY6GWsh:9  
allowance 免税额;津贴;备抵;准备金 *g5bdQ:Av~  
allowance for debts 债项的免税额 & ALnE:F  
allowance for depreciation by wear and tear 耗损折旧免税额 OG$n C  
allowance for funeral expenses 殡殓费的免税额  "'4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 j6%W+;{/pj  
allowance for repairs and outgoings 修葺及支出方面的免税额 \,R;  
allowance to debtor 给债务人的津贴 EN m%(G$  
alteration of capital 资本更改 20Zxv!  
alternate trustee 候补受托人 <AgB"y@  
amalgamation 合并 M}] *j  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 JFv70rBe  
ambit of charges 征税范围;收费范围 SxF'2ii  
amended valuation 经修订的估值 T//xxH]w-  
American Commodities Exchange 美国商品交易所 kn3w6]  
American Express Bank Limited 美国运通银行 RELNWr  
American Stock Exchange 美国证券交易所 M0 z%<_<}  
amortization 摊销 *aErwGLB8  
amount due from banks 存放银行同业的款项 u(vZOf]jL  
amount due from banks abroad 存放海外银行同业的款项 r1!1u7dr t  
amount due from holding companies 控股公司欠款 ]V"P &; m  
amount due from local banks 存放本港银行同业的款项 v[L+PD U  
amount due to banks 银行同业的存款 a (U52dO,  
amount due to banks abroad 海外银行同业的存款 [?K>s>it  
amount due to holding companies 控股公司存款 I Q_6DF  
amount due to local banks 本港银行同业的存款 ; Y/nS  
amount due to outport banks 外埠银行同业的存款 j!+jLm!l  
amount for note issue 发行纸币的款额 f:Pl Mv!{  
amount of bond 担保契据的款额 8eqTA8$?  
amount of consideration 代价款额 T Q41i/{  
amount of contribution 供款数额 ElO|6kOBYG  
amount of indebtedness 负债款额 ?G`m;S  
amount of principal of the loan 贷款本金额 \,S |>CPQ  
amount of rates chargeable 应征差饷数额 9'MGv*Ho  
amount of share capital 股本额 ni;)6,i  
amount of sums assured 承保款额 @]qP:h.  
amount of variation 变动幅度 kf@JEcKV  
amount of vote 拨款数额 1PY]Q{r  
amount payable 应付款额 )kep:-wm  
amount receivable 应收款额 ^ZMbJe%L  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 rrL.Y&DTK  
analysis 分析 =g+}4P  
ancillary risk 附属风险 LR=Ji7  
annual account 周年帐目;周年帐目报表;年度决算;年结 jNj;#C)  
annual accounting date 年结日期 UJO3Yn  
annual allowance 每年免税额;年积金;年度津贴;年津 etX@z'H  
annual balance 年度余额 ,Zmjw@ w  
annual disposable income 每年可动用收入 )N 3^r>(e<  
annual estimates 周年预算 TcZ.5Oe6h#  
annual fee 年费 wra0bS)4  
annual general meeting 周年大会 k4Q>J,k  
annual growth rate 年增率;每年增长率 HV%/baX]  
annual long-term supplement 长期个案每年补助金 O)jD2X?  
annual pensionable emolument 可供计算退休金的年薪 1 Uup.(  
annual report 年报 *}2L4]  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]i {yJ)i  
annual return 周年报表;周年申报表;每年报税表格 vW?\bH7}I  
Annual Return Rules 《周年报表规则》 I>?oVY6M@u  
annual review of consumer prices 每年消费物价回顾 |]-Zz7N)  
annual roll-forward basis 逐年延展方式 q>_<\|?%x  
annual salary 年薪 kQkc+sGJf  
annual statement 年度报表;年度决算表 36.,:!%p  
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 }MaY:PMA  
annuitant 年金受益人 O2fq9%lk  
annuity 年金 Avw=*ZW  
annuity contract 年金合约 oC`F1!SfOO  
annuity on human life 人寿年金 :M(uP e=D  
antecedent debt 先前的债项 !.P||$x`&  
ante-dated cheque 倒填日期支票 !E$$ FvL  
anticipated expenditure 预期开支 ,rMDGZm?  
anticipated net profit 预期纯利 <AU*lLZ  
anticipated revenue 预期收入 g8O6 b  
anti-inflation measure 反通货膨胀措施 W ^'|{9&m  
anti-inflationary stance 反通货膨胀立场 <,CrE5Pl  
apparent deficit 表面赤字 U:8[%a  
apparent financial solvency 表面偿债能力 M5{#!d}^D  
apparent partner 表面合伙人 &tH?m;V  
application for personal assessment 个人入息课税申请书 ]g-%7g|  
application of fund 资金应用 {+9RJmZg  
application to release as liquidator and to destruct the books of accounts and documents Y w0,K&  
申请免除清盘人职务及毁灭帐簿与文件 I )mB]j  
appointed actuary 委任精算师 z}E_ wg  
appointed auditor 委任核数师;委任审计师 \%<M[r=  
appointed trustee 委任的受托人 [wQ48\^  
appointer 委任人 4r(0+SO  
apportioned pro rata 按比例分摊 o 2 ng  
apportionment 分配;分摊 vM/*S 6[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y,5qY}P+  
apportionment formula 分摊方程式 wPg/.N9H  
apportionment of estate duty 遗产税的分摊 k[@P526  
appraisal 估价;评估 ]k!Xb  
appreciable growth 可观增长 j n^X{R\  
appreciable impact 显着影响 %,bD| NKp  
appreciable increase 可观增长 >!Yuef <P  
appreciation 增值;升值 Cd*h4Q]S  
appreciation against other currencies 相对其他货币升值  +vkmS  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Y,s EM%  
appreciation tax 增值税 f$dPDbZQ  
appropriation 拨款;拨用;拨付 t"$~o:U&)  
appropriation account 拨款帐目 b`X''6  
Appropriation Bill 拨款法案 mG S4W;  
appropriation-in-aid system 补助拨款办法 z>W:+W"o  
approved assets 核准资产 ^}+\52w  
approved basket stock 认可一篮子证券 >._d2.Q'  
approved budget 核准预算 Uxjc&o  
approved charitable donation 认可慈善捐款 HoPpUq5,  
approved charitable institution 认可慈善机构 f3O6&1D  
approved currency 核准货币;认可货币 oz&`3`  
approved estimates 核准预算 LO=U?`)q  
approved estimates of expenditure 核准开支预算 \D|IN'!D  
approved overseas insurer 核准海外保险人 8e?/LA%MU  
approved overseas trust company 核准海外信托公司 'dwW~4|B  
approved pooled investment fund 核准汇集投资基金 6U{A6hH]  
approved provident fund scheme 认可公积金计划 T#B#q1/  
approved provision 核准拨款 dJR[9T_OF  
approved redeemable share 核准可赎回股份 }xsO^K  
approved regional stock 认可地区性证券 vIpL8B86a  
approved retirement scheme 认可退休金计划 6 \8d6x>  
approved subordinated loan 核准附属贷款 (fpz",[  
arbitrage 套戥;套汇;套利 HAn{^8"@  
arbitrageur 套戥者;套汇者 8n3]AOc'~-  
arbitrary amount 临时款项 poBeEpbs  
arrangement 措施;安排;协定 T >8P1p@A,  
arrears 欠款 iTHwH{!  
arrears of pay 欠付薪酬 x)C}  
arrears of revenue 逾期未收税款;逾期未收的帐项 ! VR&HEru  
articles of association 组织章程;组织细则;组织章程细则 D1rVgM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 u=0O3-\h  
ascertainment of profit 确定利润 "'CvB0>   
"Asia Clear" “亚洲结算系统” |<Ls;:5.  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 \\SQACN  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 1gHe$ dzXk  
Asian Development Fund [ADF] 亚洲发展基金 c~hH 7/v  
Asian dollar bond 亚洲美元债券 M|blg!j;  
Asian dollar market 亚洲美元市场 |O(>{GH  
Asian dollar rate 亚洲美元利率 t9`{^<LH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /1 EAj  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 qA[lL(  
asked price 沽盘;喊价;索价;卖方报价 2W+~{3[#  
assessable income 应评税入息 vzS b(  
assessable loss 应评税亏损 DvH-M3  
assessable profit 应评税利润 W_B=}lP@x  
assessable value 应评税值 g@#he95 }  
assessed profit 估定利润 +RJ{)Nec  
assessed value 经评估价值 SWr TM  
assessment 评税;评定;估价;评税单 W'4/cO  
assessment number 评税编号;估价编号 l>\EkUT  
assessment of additional tax 补加税评税 ^BF}wQb :j  
assessment of performance 业绩评估;实绩评价 &ZD@-"@  
Assessor 评税主任 ]r;rAOWVV  
asset price bubbles 资产价格泡沫 wlNL;W@w  
asset-backed securities 具资产保证的证券 dWn6-es  
assets accretion 资产增值 B''yW{  
assets and liabilities 资产与负债 ^ 9+ Qxv  
assets betterment statement 资产递增表;资产改进表 v*.R<- X:  
assets lending 实物放款;有抵押贷款 )=f}vHg$  
assets of the company passing on the death 死者去世时转移的公司资产 &>qUT]w  
assets pledged as security for liabilities 用作负债抵押的资产 7$<pdayd  
assets portfolio 资产投资组合 &m3-][ !n  
assets price 资产价格 eDpi0htm  
assets quality 资产质素 htB7 j(  
assets realization 资产变现 +;W%v7 %<  
assets refinancing arrangement 资产再集资安排 Gj?Zbl <  
assets securitization 资产证券化 =n,;S W  
assets situated outside Hong Kong 在香港以外地方的资产 R%.`h  
assets stripping 削减资产;拆卖资产 `ArUoYb B  
assets value 资产值 ^/#+0/Bn  
assignee 承让人 e_b,{l#  
assignment 转让;转让书;转让契 Ii+3yE@c  
assignment of interest 权益转让 $U[d#:]  
assignment of letters patent and trade mark 专利证书及商标转让 1>e30Ri,g  
assignment of property 物业转让;物业转让书 0~U0s3  
assignment right 转让权 o(ow{S@=4  
assignor 转让人 oEX,\@+u  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 i~Tt\UA>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xCZ_x$bk  
associate member 附属会员 P|Aac,nE+^  
associated body corporate 相联法人团体 _&, A  
associated company 相联公司;联属公司 3uYLA4[-B  
associated corporation 相联法团 =G}a%)?As\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] [ bnu DS  
公认会计师公会〔英国〕 \~#\ [r_  
Association of Futures Exchange Brokers 香港期货经纪协会 Z8=?Hu  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b%lB&}uw}  
association of underwriters 承保人组织 HwFg;r  
assumption of control 接管 TFkG"ev  
assurance 担保;保险;转易;转易书 \hX,z =  
assurance of interest 权益的转易 9i\}^ s2  
at 19XX price 按一九XX年价格计算 Kyh6QA^  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]-t )wGr  
at a premium 按溢价计算;按升水价格计算 \udB4O  
at call 通知付款;按通知 <4TI;yy6?  
at constant market price 按固定市价计算 QjLU@?&  
at constant price 按固定价格计算 Z0&^(Fb  
at cost 按成本计算 FJ84 'T\~  
at current market price 按当时市价计算;按现时市价计算 [6TI_U~  
at current price 按当时价格计算;按现时价格计算 $tu   
at factor cost 按要素成本计算;按生产要素成本计算 ^X&`YXjuN  
at money-of-the-day price 按付款当日价格计算 | va@&;#wf  
at or better 按指定或较佳价位〔买卖指令〕 )#AYb   
at par 按面值计算;平价 jN+`V)p  
at sight 见票即付 ).kU7;0  
at the close 按收市盘 {APfSD_4  
at the opening 按开市盘 O ?T~>|  
attestation 见证;见证条款 Gxd/t#;  
at-the-money option 平价期权 `&NFl'l1C  
attorney 受权人;受托代表人 v.W!  
attornment 新拥有人承认书 Kvg=7o  
attributable profit 可归属利润 \];|$FQg  
attributable share value 可归属股份价值 ?`TJ0("z"  
Auckland Stock Exchange 奥克兰证券交易所 &m5^ YN$b  
auction 拍卖 L@\t] ~  
auctioneer 拍卖商 #N`'hPD}  
audit 审计;核数 ]MYbx)v)  
Audit Commission 审计署 ;d<XcpK}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TU?n;h#TZ  
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〕 k Fl* Im  
audit review 帐目审查 %# uw8V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Wqv7  
audited account 审计帐目;经审计的帐目 N,w6  
audited annual account 经审计的周年帐目 q<\r}1Dm  
audited balance sheet 经审计的资产负债表 +_:p8, 5o  
auditor 核数师;核数主任;审计师 |!K&h(J|  
auditor's certificate 核数师证明书;审计师证明书 |6NvByc,  
auditor's report 核数师报告;审计师报告 xd3mAf  
Aussie bond 澳元债券 cPIyD?c  
austerity budget 紧缩预算 L^e*_q2d:>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2>"{El|PbN  
Australia All Ordinaries Index 澳洲所有普通股票指数 HV!P]82Pa  
Australian Dollar [AUD] 澳元 .:H'9QJg  
Australian Options Market 澳大利亚期权市场 %;4#?.W8  
Australian Securities Commission 澳洲证券事务监察委员会 _3 [E$Lg  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 wSjy31  
Australian Stock Exchange 澳大利亚证券交易所 ZS:[ZehF  
Austrian Schilling [ATS] 奥地利先令 S*}GW-)oA  
authentication 认证;鉴证 =3,<(F5Y[  
authority to purchase 委托购买证;委购书 cY} jPDH  
authorization 认可;核准;授权;授权书 Mxz X@GBX  
authorization by direction 指示授权 ~oOv/1v},  
authorization by instruction 指令授权 2h5T$[fV  
authorization by warrant 令状授权 (a!E3y5,  
authorization of unit trust 单位信托的认可 e~QLzZ3  
authorized agent 指定代理人 r;f\^hVy  
authorized capital 法定资本 HV`u#hZ7C  
authorized clerk 出市员 BfCib]V9C  
authorized dealer 认可交易商 =SJ[)|  
authorized financial institution 认可财务机构 |QzJHP @  
authorized fund 认可基金 ' Sd&I:?  
authorized fund house 获授权的基金公司;认可基金公司 f~d =1  
authorized institution 认可机构 :8n?G  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 *QW.#y>"j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Nt+UL/1]  
authorized insurer 获授权保险人;获认可承保人 h<m>S,@g  
authorized investment 特准投资项目 LzXIqj'H7T  
authorized person 获授权人 9F,XjPK=  
authorized representative 获授权代表 yMNOjs'c {  
authorized share capital 法定股本 j+< !4 0#  
automated quotation system 自动报价系统 1slt[&4N  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y\!:/h]E&  
自动交易系统〔香港期货交易所有限公司〕 "~C \Z} ;  
automatic adjustment mechanism 自动调整机制 |RpZr!3V  
automatic adjustment system 自动调整系统 qyyLU@hd  
Automatic Clearing House 自动票据交换所 Ahd{f!  
automatic exchange rates accumulation system 自动化汇率累集系统 M]\"]H?  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 oQyMs>g  
automatic teller machine [ATM] 自动柜员机 T5~Qfl?Y  
autopay 自动转帐 #oGvxc7  
available assets 可用资产 " 6$+B/5  
available fiscal reserve 现存财政储备 g 'L$m|  
available profit 可用利润 TuMZHB7h;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 yyR@kOGga  
average 平均;平均数;海损 Zfu" 8fX  
average basic salary 平均基本薪金 W6B o\UK  
average consumer expenditure 平均消费开支;一般消费开支 !/&~Feb  
average cost 平均成本 tORDtMM9+  
average cost of land production 增辟土地平均成本 GmGq69]J*  
average daily turnover 平均每日成交额 h\-jqaq  
average daily wage rate 平均每日工资率 0g#?'sD  
average expenditure pattern 平均开支模式 QqY42hR  
average growth rate 平均增长率 'U`I  
average net fixed assets 固定资产平均净值 DF#WQ8?$]  
average of relatives 相对价格平均数 9 DXu*}  
average price 平均价格 ]:^kw$  
average propensity to consume 平均消费倾向;一般消费倾向 d@|j>Z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 '9wD+'c=A  
average rate 平均率 S4O:?^28  
average revenue 平均收入;平均收益 >|T?87  
average stock 平均库存;平均存货 =7P; /EV  
average yearly rent 平均年租 /=OSGIJzm  
avoidance of double taxation 避免双重课税 b!37:V\#}  
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 sXC]{] P  
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