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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: =4 NKXP~C  
A share A股;甲类股份 \]0+J  
abatement of tax 减税;减扣免税额 3u/ GrsF  
ABN AMRO Bank N.V. 荷兰银行 N*SUA4bnuM  
above-the-line expenditure 线上项目支出;经常预算支出 @`XbM7D 5  
above-the-line receipt 线上项目收入;经常预算收入 EAV6qW\r5]  
ABSA Asia Limited 南非联合亚洲有限公司 +Ou<-EQV  
absolute change 绝对数值变更 j<A<\K  
absolute expenditure 实际开支 gUH|?@f  
absolute guideline figure 绝对准则数字 }fL ]}&  
absolute interest 绝对权益 H $mZ?  
absolute order of discharge 绝对破产解除令 ~toR)=Yv  
absolute profit margin 绝对利润幅度 <4P.B?-/t  
absolute value 实值;绝对值 C=(~[Y  
absolutely vested interest 绝对既得权益 ";TqYk=-  
absorbed cost 已吸收成本;已分摊成本 k,LaFe`W  
absorption 吸收;分摊;合并 ? kCo/sW  
absorption rate 吸收率;摊配率;分摊率 TecWv@.  
ACB Finance Limited 亚洲商业财务有限公司 t|C?=:_  
acceptable form of reciprocity 合理的互惠条件 5I[6 "o0  
acceptable rate 适当利率;适当汇率 NL&![;  
acceptance agreement 承兑协议 @./ @"mR<  
acceptance for honour 参加承兑 *0Wkz'=U  
acceptor 承兑人;接受人;受票人 J3hhh(  
acceptor for honour 参加承兑人 V$bq|r  
accident insurance 意外保险 u3\_![Jt?  
Accident Insurance Association of Hong Kong 香港意外保险公会 ?f:ND1jU  
accident insurance scheme 意外保险计划 J|C CTXT  
accident year basis 意外年度基准 3{M0iNc1  
accommodation 通融;贷款 .p%V]Ka  
accommodation bill 通融票据;空头票据 O)c3Lm-w  
accommodation party 汇票代发人 X0]Se(  
account balance 帐户余额;帐户结余 WF-^pfRq~  
account book 帐簿 I].ddR%  
account collected in advance 预收款项 7>f)pfLM  
account current book 往来帐簿 ~^>g<YR[  
account of after-acquired property 事后取得的财产报告 (dP9`Na]  
account of defaulter 拖欠帐目 g ,yB^^%  
account payable 应付帐款 !'Ww%ZL\   
account payee only [A/C payee only] 只可转帐;存入收款人帐户 BirnCfj/2  
account receivable 应收帐款 .&.L@CRH  
account receivable report 应收帐款报表 I5E+=.T*ar  
account statement 结单;帐单;会计财务报表 et<@3wyd]  
account title 帐户名称;会计科目 e#@u&+K/f  
accountant's report 会计师报告 irMBd8WG  
Accountant's Report Rules 会计师报告规则 Ct]? /  
accounting and auditing procedure 会计与审计程序;会计与核数程序 /w2NO9Q  
Accounting Arrangements 《会计安排》 Sg1 ,9[pb  
accounting basis 会计基础 4%7Oaf>9  
accounting by Official Receiver 破产管理署署长呈交的帐目 8# IEE|1  
Accounting Circular 《会计通告》 m5 l&  
accounting class 会计类别 3v3`d+;&  
accounting date 记帐日期;会计结算日期 w:2yFC  
accounting for money 款项核算 ]W7&ZpF  
Accounting Officer 会计主任 Si68_]:^  
accounting period 会计报告期;会计期 n/^QPR$>.  
accounting policy 会计政策;会计方针 |;R-q8  
accounting practice 会计惯例 `+(4t4@ew  
accounting principle 会计准则 \wV ?QH  
accounting record 会计记录 tD])&0"(  
accounting report 会计报告 1-PFM-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W=4|ahk$  
Accounting Society of China 中国会计学会 Lbu,VX  
accounting statement 会计报表 sI@kS ^  
accounting system 会计制度;会计系统 OT#foP   
accounting transaction 会计事项;帐务交易 aZ}z/.b]  
accounting treatment 会计处理 (, $Lp0mB7  
accounting year 会计年度 n +dRAIqB  
accretion 增值;添加 BR tT 7  
accrual 应计项目;应累算数目 xLw[ aYy4  
accrual basis 应计制;权责发生制 eNrwkV^  
accrual basis accounting 应计制会计;权责发生制会计 c+jnQM'  
accrue 应累算;应计 i}>} %l|  
accrued benefit 应累算利益 Oyp)Wm;@  
accrued charges 应计费用 }3R:7N`,|  
accrued cumulative preference share dividend 应累算的累积优先股股息 be'&tsZ9  
accrued expenses 应累算费用 $it>*%  
accrued interest payable 应付利息;应计未付利息 gXB&Sgjo  
accrued interest receivable 应收利息;应计未收利息 Y{L|ja%9?  
accrued right 累算权益 10*^  
accruing profit 应累算的利润 QY$4D;M`g6  
accumulated fiscal reserve 累积财政储备 ^ ?T,>ZI  
accumulated profit 累积利润;滚存溢利 Q`UgtL  
accumulated reserve 累积储备 P c vA/W  
accumulation of surplus income 累积收益盈余 u43-\=1$T  
acquired assets 既得资产 ihIRB9  
acquisition 收购;购置;取得  =h}PL22  
acquisition cost 购置成本 '>>@I~<\  
acquisition expenses 购置费用 n;k B_i*l  
acquisition of 100% interest 收购全部股权 I bE Nq  
acquisition of control 取得控制权 w^/"j_p@  
acquisition of fixed assets 购置固定资产 ;h#CT#R2  
acquisition of shell “买壳” M \>5",0  
acquisition price 收购价 M B,Z4 ^  
act of God 天灾 dfs1BV'  
acting partner 执事合伙人 Dm`gzGl  
active market 买卖活跃的市场;交投畅旺的市场;旺市 J=ot& %  
active partner 积极参与的合伙人 C12y_E8Un  
active trading 交投活跃 Hzc^fC  
actual circulation 实际流通 jxnb<!|?H@  
actual cost 实际成本 =%wBC;  
actual expenditure 实际开支;实际支出 o Hrx$>W]  
actual income 实际入息;实际收入;实际收益 rH[Eh8j,  
actual market 现货市场 A{Q~@1  
actual price 现货价;实际价格 #b{;)C fL  
actual profit 实际利润 g")pvK[e  
actual quotation 实盘;实际价位;实际报价 g'V,K\TG  
actual year basis 按实际年度计算 / !A&z4;D  
actuals 实货 ^7C,GaDsn  
actuarial investigation 精算调查 h3;RVtS  
actuarial principle 精算原则 Wl3fR[@3Q  
actuarial report 精算师报告 OoR0>!x Z  
Actuarial Society of Hong Kong 香港精算学会 T4}q%%7l  
actuarial valuation 精算师估值 %`:+A?zL  
actuary 精算师 KQ.cd]6  
ad referendum agreement 暂定协议;有待覆核的协定 IFWP&20  
ad valorem duty 从价税;按值征税 U6 H@l#  
ad valorem duty system 从价税制 O9F#gO|!  
ad valorem fee 从价费 Y+"Gx;F>  
ad valorem tariff 从价关税 JDBNi+t  
additional allowance 额外免税额 "`5BAv;u  
additional amount for unexpired risk 未过期风险的额外款额 ]j< & :_  
additional assessable profit 补加应评税利润 m ,TYF  
additional assessment 补加评税 ooT~R2u  
additional commitment 额外承担 BO;LK-V  
additional commitment vote 额外承担拨款 {4b8s%:!4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 <nn!9V\C   
additional dependent parent allowance 供养父母额外免税额 RQ[6svfP  
additional provision 额外拨款 e6^iakSd.L  
additional stamp duty 附加印花税 uB 35CRd  
additional tax 补加税罚款;补加税款 i%9xt1c_  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 /f -\ 3  
adjudged bankrupt 被裁定破产 JC4Z^/\.  
adjudicated bankrupt 裁定破产人 }C&kzJBEF  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +K[H! fD  
adjudication of bankruptcy 裁定破产;宣告破产 j(\jYH>   
adjudication of insolvency 裁定无力偿还债务 SL>0_  
adjusted actual 经调整的实数;调整后的实数 O)G^VD s  
adjusted current assets 经调整的流动资产;调整后的流动资产 Zh.[f+l]  
adjusted figure 经调整的数字;调整后的数额 P3V }cGZ  
adjusted liabilities 经调整的负债;调整后的负债 }L|XZL_Jo#  
adjusted loss 经调整的亏损;调整后的亏损 S|ADu]H(  
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 (+0yZ7AZ  
adjusted profit 经调整的利润;调整后的利润 wGnFDkCNz  
adjusted surplus 经调整的盈余额;调整后的盈余额 0G/_"} @  
adjusted value 经调整的价值;调整后的价值 Cg&cz]*q|  
adjustment 调整;修订;理算〔保险〕 -44''w?z  
adjustment centre 调剂中心 Le}-F{~`^  
adjustment lag 调整过程的时间差距;调整时差 ;]SP~kG  
adjustment mechanism 调整机制 #[Vk#BIiv8  
adjustment of loss 亏损调整 +jX.::UPm  
adjustment process 调整过程;调整程序 l%$co07cX  
adjustment range 调整幅度 1fb!sbGD.k  
administered exchange rate 受管制汇率 `oo(\O7t=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w\ 7aAf3O  
administration expenses 行政费用 C@s;0-qL  
administration fee 手续费;行政费 d<4q%y'X{  
administration in bankruptcy 破产管理 -AU!c^-o  
administration order 遗产管理令 9~WjCa*,&  
administrator 管理人;遗产管理人 +W9#^  
administrator of the estate 遗产管理人 L\X 2Olfz1  
admission of debt 债项承认书 -m>ng E~q  
admission of proof 接纳债权证明 qW:\6aEG  
advance 放贷款项;垫付款项;预支款项;预付款项 &sJ%ur+G  
advance account 暂支帐目;预付款帐户 d512Y[ R  
advance compensation 预付补偿金 z[ ml;?  
advance from shareholder 股东垫款 ]Q0+1'yuK  
advance pending reimbursement 预支以待日后付还 p*]nCUs}n  
advanced economy 先进经济体系 w.\#!@kZ!  
advancement 预付;预付财产 4vRIJ}nQ  
advances warrant 垫款令 _D?`'zN  
advancing 贷出 Ie8jBf -  
adverse balance 逆差 fQOh%i9n5  
adverse exchange 逆汇 :i:M7}r  
advertisement addressed to shareholders 在报章刊登的致股东通告 IEW[VU)  
advice for collection 托收通知书 | WMq&-$D  
advice of drawing 提款通知书;汇票通知书 0^rDf L  
advice of payment 付款通知 QAh6!<.;@  
Advisory Committee [Securities and Futures Commission] j #)K/`  
谘询委员会〔证券及期货事务监察委员会〕 6@o *"4~Q  
Advisory Committee on Diversification 经济多元化谘询委员会 h ?%]uFJC  
affidavit 誓章;遗产申报誓章 Qcr-|?5L  
affidavit of no receipt 述明无收款的誓章 lVQy {`Ns  
affiliate 联号;联营公司;附属公司 }Ii5[nRN  
affiliated company 附属公司;联号;联营公司 3F6=/  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 C!}9[X!7@:  
affordability 负担能力 sj0{;>>%+N  
African Development Bank [AfDB] 非洲开发银行 'w5g s}1D  
after-acquired property 事后取得的财产 }H<87zH  
after-hours dealing 市后交易 |v%xOl  
after-tax profit 税后盈利;税后利润;税后溢利 o>Jr6: D(  
agency agreement 代理协议 r b@{ir  
agency expenses 代理机构的开支 #q%V|Ajq  
agency fee 代理费 ",qJG]_ <  
Agency Law 《代理法》 9n[ovX 7n!  
agent 代理人;承销人 s0x;<si_  
agent of company 公司代理人 w>ap8><4  
agent's fee 代理人费;经纪费 !*l5%H  
aggregate 总计;总数;总体数字 Sx3R 2-!Z  
aggregate amount 总款额;总额 Z>zW83a  
aggregate assets and liabilities 总体资产与负债 G;3N"az  
aggregate at constant price 按固定价格计算的总体数字 OwM.N+ z#T  
aggregate demand 总需求 1W +QcK4k  
aggregate gross position 总持仓量 D/-$~u_o  
aggregate limit 总限额 c$HZvv  
aggregate of salaries tax 合计薪俸税 Td6"o&0A!  
aggregate performance 总体表现;总体业绩 Fz4g:8qdA  
aggregate supply 总体供应 KcQe1mT!+  
aggregate surplus 总盈余 K-b'jP\  
aggregate total 整体总额 -<tfbaA  
aggregate value 总值;合计价值 N^{+1u7  
aggregated basis 合计基准 ,HLgb}~  
aggregated net chargeable income 合计应课税入息实额 _Y gvLz %  
aggregation 合并计算;合计;总和 Fb{kql=  
aggregation of incomes of husband and wife 夫妇入息合并计算 E|fQbkfw  
aggregation of property 财产的总和 J<'I.KZ\z  
agio 差价;贴水 I2PFJXp_]n  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 S*-/#j  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment hO@VYO   
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 7D%}( pX  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment a yQB@2%  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;K9rE3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment oH|<(8efD  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .;xt{kK  
agreement for a settlement 授产协议 AH#eoKu  
agreement for assignment 转让协议 =whYo?cE(  
agreement for sale 售卖协议;买卖协议 l@zr1g)  
agreement for sale and purchase 买卖协议 u:0M,Ye  
agreement for the payment of interest 支付利息协议 9G@ J#vsqr  
agreement for the repayment of money 还款协议 .j)f'<;%  
agreement of reinsurance 再保险协议 b:w {7  
Agricultural Bank of China 中国农业银行 ZNEWUt{+;^  
air passenger departure tax 飞机乘客离境税 ~Z#jIG<?g  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 g/ict 2!  
airport tax 机场税 (n,!v)  
alcohol duty 酒精税 eBW=bK~[VP  
alienation 让与;让渡;转让 w_hGWpm  
alimony 生活费;赡养费 7FiQTS B:  
All Ordinaries Index [AOI] 所有普通股指数 Tp7slKc0p  
all risks 全险;综合险 s;;"^5B.  
All Sales Record for Stock Market 《股票市场成交报告》 T$ )dc^  
Allied Capital Resources Limited 新联财务有限公司 _v9P0W^.7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ZRd,V~iz  
allocation letter 拨款信件 V@"Y"}4n4  
allocation of fund 分配款项;预留款项 Z1gZn)7  
allocation of profit 利润分配;溢利分配 Z/S7ei@56  
allocation warrant 拨款令 VTt{ 0 ~  
allotment 分配;配股 QP {V  
allotment notice 股份配售通知;配股通知 +=/FKzT<  
allotment of shares 股份分配 WI$MT6  
allowable 可获宽免;免税的 , 9C~%c0Pw  
allowable business loss 可扣除的营业亏损 U- a+LS  
allowable expenses 可扣税的支出 hi30|^l-  
allowance 免税额;津贴;备抵;准备金  :nHa-N3  
allowance for debts 债项的免税额 }H4Z726  
allowance for depreciation by wear and tear 耗损折旧免税额 Rn-RMD{dh  
allowance for funeral expenses 殡殓费的免税额 LT3ViCZ-n  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 eaxp(VX?oy  
allowance for repairs and outgoings 修葺及支出方面的免税额 [*k25N  
allowance to debtor 给债务人的津贴 *"pf3x6  
alteration of capital 资本更改 +W6QtB6  
alternate trustee 候补受托人 ~X`_ g/5X  
amalgamation 合并 };:+0k/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 MZ{gU>K+  
ambit of charges 征税范围;收费范围 _8U 5mW  
amended valuation 经修订的估值 u,R;=DNl  
American Commodities Exchange 美国商品交易所 =V@5W[bV  
American Express Bank Limited 美国运通银行 ~ j`; $o  
American Stock Exchange 美国证券交易所 A#y,B  
amortization 摊销 ;L gxL Qy;  
amount due from banks 存放银行同业的款项 sr&hQ  
amount due from banks abroad 存放海外银行同业的款项 f;nO$h[Qb  
amount due from holding companies 控股公司欠款 kT+Idu  
amount due from local banks 存放本港银行同业的款项 X. =%  
amount due to banks 银行同业的存款 Ae0jfTv  
amount due to banks abroad 海外银行同业的存款 mQ@A3/=`  
amount due to holding companies 控股公司存款 uP-I7l0i1  
amount due to local banks 本港银行同业的存款 v{Rj,Ou  
amount due to outport banks 外埠银行同业的存款 o"Dk`L2  
amount for note issue 发行纸币的款额 !4(X9}a  
amount of bond 担保契据的款额 4[ 7) $  
amount of consideration 代价款额 K6=i\   
amount of contribution 供款数额 {v,O  
amount of indebtedness 负债款额 ue5C ]  
amount of principal of the loan 贷款本金额 Y|NANjEAfm  
amount of rates chargeable 应征差饷数额 H 40~i=.  
amount of share capital 股本额 7( &\)qf=n  
amount of sums assured 承保款额 5VU 5kiCt  
amount of variation 变动幅度 ^rmcyy8;g  
amount of vote 拨款数额 ?J<V-,i  
amount payable 应付款额 :q.g#:1s  
amount receivable 应收款额 l1&NU'WW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;w/|5 ;{A;  
analysis 分析 NT^m.o~4  
ancillary risk 附属风险 LB1AjNJ  
annual account 周年帐目;周年帐目报表;年度决算;年结 YQ&Ww|xe  
annual accounting date 年结日期 5p.vo"7  
annual allowance 每年免税额;年积金;年度津贴;年津 KZ"&c~[  
annual balance 年度余额 <QUjhWxDb  
annual disposable income 每年可动用收入 +ti_?gfx  
annual estimates 周年预算 }W:Rg}v  
annual fee 年费 H+oQ L(i|_  
annual general meeting 周年大会 t4RI%m\  
annual growth rate 年增率;每年增长率 ^4WNP  
annual long-term supplement 长期个案每年补助金 {!lC$SlJ  
annual pensionable emolument 可供计算退休金的年薪 :/c40:[  
annual report 年报 ZB)`*z>*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k_E Jg;(  
annual return 周年报表;周年申报表;每年报税表格 pQGlg[i2/  
Annual Return Rules 《周年报表规则》 f(^? PGO  
annual review of consumer prices 每年消费物价回顾 4pin\ZS:C  
annual roll-forward basis 逐年延展方式 29xm66  
annual salary 年薪 x.+r.cAXH  
annual statement 年度报表;年度决算表 tJ{3Z}K  
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 [O"9OW'2!B  
annuitant 年金受益人 k//l~A9m  
annuity 年金 X7cqAi  
annuity contract 年金合约 <}G*/ z?/  
annuity on human life 人寿年金 0%Y8M` ~s7  
antecedent debt 先前的债项 fd{75J5%  
ante-dated cheque 倒填日期支票 K/Q%tr1W0  
anticipated expenditure 预期开支 UP18?uM  
anticipated net profit 预期纯利  T\(w}  
anticipated revenue 预期收入 jvI!BZ  
anti-inflation measure 反通货膨胀措施 M@k8;_5  
anti-inflationary stance 反通货膨胀立场 l@ amAusE  
apparent deficit 表面赤字 &tNnW   
apparent financial solvency 表面偿债能力 )Vn(J#s  
apparent partner 表面合伙人  }de {-  
application for personal assessment 个人入息课税申请书 4jOq.j  
application of fund 资金应用 X 5.%e&`  
application to release as liquidator and to destruct the books of accounts and documents 9h Jlc  
申请免除清盘人职务及毁灭帐簿与文件 hu ]l{TXi  
appointed actuary 委任精算师 1BA/$8G  
appointed auditor 委任核数师;委任审计师 -x~4@~  
appointed trustee 委任的受托人 W E-cq1)  
appointer 委任人 kB2]Z}   
apportioned pro rata 按比例分摊 P}2i[m.*,  
apportionment 分配;分摊 3 #8bG(  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 f: j9ze  
apportionment formula 分摊方程式 G^G= .9O  
apportionment of estate duty 遗产税的分摊 )p$a1\ ~m  
appraisal 估价;评估 I@$cw3  
appreciable growth 可观增长 '7oWN,-  
appreciable impact 显着影响 yHXQCWY{8;  
appreciable increase 可观增长 n=z=%T6  
appreciation 增值;升值 Ft<6`C  
appreciation against other currencies 相对其他货币升值 %4=r .9  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 U<YP@?w  
appreciation tax 增值税 \aEarIX#*  
appropriation 拨款;拨用;拨付 AHo4% 5  
appropriation account 拨款帐目 ?M}W ;Z  
Appropriation Bill 拨款法案 jkVX>*.|oy  
appropriation-in-aid system 补助拨款办法 K&Sz8# +  
approved assets 核准资产 Q7!";ol2  
approved basket stock 认可一篮子证券 1}7Q2Ad w  
approved budget 核准预算 8_d>=*(  
approved charitable donation 认可慈善捐款 dR9[K4`p/  
approved charitable institution 认可慈善机构 m]7oTmS  
approved currency 核准货币;认可货币 #FZoi:'Q  
approved estimates 核准预算 4x2 ;@Pd  
approved estimates of expenditure 核准开支预算 !08\w@  
approved overseas insurer 核准海外保险人 T 5AoBUw  
approved overseas trust company 核准海外信托公司 KW&vX%i(.  
approved pooled investment fund 核准汇集投资基金 Z[, A>tJ  
approved provident fund scheme 认可公积金计划 kBRy(?Mft&  
approved provision 核准拨款 j>}<FW-N  
approved redeemable share 核准可赎回股份 6h5,XcO4  
approved regional stock 认可地区性证券 0b)q,]l]  
approved retirement scheme 认可退休金计划 {:63% j  
approved subordinated loan 核准附属贷款 iI]E%H}  
arbitrage 套戥;套汇;套利 ?o D]J  
arbitrageur 套戥者;套汇者 5x2m ]u  
arbitrary amount 临时款项 N!{waPbPi  
arrangement 措施;安排;协定 ,\DSi&T  
arrears 欠款 !,(6uO%  
arrears of pay 欠付薪酬 8mmHefZ}2!  
arrears of revenue 逾期未收税款;逾期未收的帐项 h1(GzL%i_  
articles of association 组织章程;组织细则;组织章程细则 +o4W8f=Ga  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 fz[-pJ5[  
ascertainment of profit 确定利润 _Nx#)(x  
"Asia Clear" “亚洲结算系统” o^\L41x3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ,rU>)X  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;X z fd  
Asian Development Fund [ADF] 亚洲发展基金 U2DE zr  
Asian dollar bond 亚洲美元债券 ,S%DHT  
Asian dollar market 亚洲美元市场 vNA~EV02  
Asian dollar rate 亚洲美元利率 ,&q Q[i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "!AbH<M;@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ec/-f `8  
asked price 沽盘;喊价;索价;卖方报价 mu>L9Z~(L_  
assessable income 应评税入息 i?+>,r@\p  
assessable loss 应评税亏损 A*a:#'"*N  
assessable profit 应评税利润 >!gW]{  
assessable value 应评税值 wn&5Ul9Elb  
assessed profit 估定利润 UNC%<=  
assessed value 经评估价值 b~u53   
assessment 评税;评定;估价;评税单 Qp5YS  
assessment number 评税编号;估价编号  j1sgvh]D  
assessment of additional tax 补加税评税 [b?[LK}.  
assessment of performance 业绩评估;实绩评价 ImG7E w  
Assessor 评税主任 jgyXb5GY  
asset price bubbles 资产价格泡沫 skeXsls  
asset-backed securities 具资产保证的证券 H!81Pq~  
assets accretion 资产增值 V49[XX  
assets and liabilities 资产与负债 ,K-?M5(n9  
assets betterment statement 资产递增表;资产改进表 B7u4e8(E*  
assets lending 实物放款;有抵押贷款 t*Xo@KA  
assets of the company passing on the death 死者去世时转移的公司资产 q=J8SvSRl  
assets pledged as security for liabilities 用作负债抵押的资产 M,R**z  
assets portfolio 资产投资组合 ? kBX:(g  
assets price 资产价格 ~snYf7  
assets quality 资产质素 ]iHSUP  
assets realization 资产变现 =9;2(<A  
assets refinancing arrangement 资产再集资安排 Yo^9Y@WDW  
assets securitization 资产证券化 fhp+Ep!0Y  
assets situated outside Hong Kong 在香港以外地方的资产 VmbfwHRWb  
assets stripping 削减资产;拆卖资产 b;~?a#Z}  
assets value 资产值 m+LP5S  
assignee 承让人 #$?!P1  
assignment 转让;转让书;转让契 vyXL F'L  
assignment of interest 权益转让 Tg;1;XM%  
assignment of letters patent and trade mark 专利证书及商标转让 GX@=b6#-  
assignment of property 物业转让;物业转让书 H2iC? cSR  
assignment right 转让权 7K`Z<v&*  
assignor 转让人 _enS_R  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 gc"A Tc  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ebTwU]Nb  
associate member 附属会员 UVlXDebl  
associated body corporate 相联法人团体 ySP%i6!au  
associated company 相联公司;联属公司 w dpd`  
associated corporation 相联法团 ZR |n\.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] f8 vWN  
公认会计师公会〔英国〕 c_Fz?R+f?K  
Association of Futures Exchange Brokers 香港期货经纪协会 }P(<]UF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 0/~20KD{s  
association of underwriters 承保人组织 6qYK"^+xu  
assumption of control 接管 } >z l  
assurance 担保;保险;转易;转易书 s<b(@L 1  
assurance of interest 权益的转易 YX,xC-37y  
at 19XX price 按一九XX年价格计算 <%ZlJ_cM  
at a discount 按赔价计算;按贴水价格计算;打折扣 C%T$l8$  
at a premium 按溢价计算;按升水价格计算 \*i[m&3;q  
at call 通知付款;按通知 ZhnRsn9  
at constant market price 按固定市价计算 FrL ;1zt  
at constant price 按固定价格计算 #_9Jam%M  
at cost 按成本计算 9X ^D(  
at current market price 按当时市价计算;按现时市价计算 {Hr P;)  
at current price 按当时价格计算;按现时价格计算 5y8ajae:  
at factor cost 按要素成本计算;按生产要素成本计算 e00s*LdC  
at money-of-the-day price 按付款当日价格计算 gg+!e#-X  
at or better 按指定或较佳价位〔买卖指令〕 DMpNm F>  
at par 按面值计算;平价 FXO{i:Zo  
at sight 见票即付 c[zaYcbl  
at the close 按收市盘 &$<7]a\dM  
at the opening 按开市盘 rd hM#?  
attestation 见证;见证条款 K=Y{iHn  
at-the-money option 平价期权 ~H\1dCW  
attorney 受权人;受托代表人 'joE-{  
attornment 新拥有人承认书 {+  @M!  
attributable profit 可归属利润 /`H{ n$  
attributable share value 可归属股份价值 G}N T[  
Auckland Stock Exchange 奥克兰证券交易所 bQBYzvd  
auction 拍卖 yh{Wuz=T  
auctioneer 拍卖商 3+tr_psH  
audit 审计;核数 -l i71.M  
Audit Commission 审计署 9Lp[y%{GP  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T.B} k`$  
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〕 *R8qnvE\()  
audit review 帐目审查 Ks FkC=  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <cNg_ZZ;8  
audited account 审计帐目;经审计的帐目 gVU&Yl~/^  
audited annual account 经审计的周年帐目 iD`>Bt7gD  
audited balance sheet 经审计的资产负债表 ,.-85isco  
auditor 核数师;核数主任;审计师 jB-wJNP/  
auditor's certificate 核数师证明书;审计师证明书 }$D{YHF  
auditor's report 核数师报告;审计师报告 P d)<Iw^<  
Aussie bond 澳元债券 -$@4e|e%a  
austerity budget 紧缩预算 W;y ,Xs  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 qytH<UB  
Australia All Ordinaries Index 澳洲所有普通股票指数 z3|)WS^  
Australian Dollar [AUD] 澳元 eW.[M?,  
Australian Options Market 澳大利亚期权市场 {q^?Rw  
Australian Securities Commission 澳洲证券事务监察委员会 \rPT7\ZA  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _^Yav.A=  
Australian Stock Exchange 澳大利亚证券交易所 y - Ge"mY  
Austrian Schilling [ATS] 奥地利先令 _;8+L\  
authentication 认证;鉴证 o:nh3K/YJ  
authority to purchase 委托购买证;委购书 $,DX^I%!  
authorization 认可;核准;授权;授权书 UukHz}(E  
authorization by direction 指示授权 \r^*4P,,  
authorization by instruction 指令授权 C$#X6Q!,  
authorization by warrant 令状授权 01AzM)U3"m  
authorization of unit trust 单位信托的认可 O}cg1Q8p  
authorized agent 指定代理人 BzyzOtBp3L  
authorized capital 法定资本 0$e]?]X6  
authorized clerk 出市员 ;y%C\YB#  
authorized dealer 认可交易商 HS[N]'dc  
authorized financial institution 认可财务机构 t]PO4GA  
authorized fund 认可基金 uU#7SX(uu  
authorized fund house 获授权的基金公司;认可基金公司 ]CZ&JL  
authorized institution 认可机构 ?KF.v1w7  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 {H$m1=S  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 GFmVR2z_+  
authorized insurer 获授权保险人;获认可承保人 w 7Y>B`wm?  
authorized investment 特准投资项目 97~*Z|#<+  
authorized person 获授权人 .>bvI1  
authorized representative 获授权代表 s\#eD0|  
authorized share capital 法定股本 1h0cId8d  
automated quotation system 自动报价系统 F2k)hG*|{  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +'fdAc:5',  
自动交易系统〔香港期货交易所有限公司〕 3G9AS#-C  
automatic adjustment mechanism 自动调整机制 7.DAwx.HYK  
automatic adjustment system 自动调整系统 ~n $e  
Automatic Clearing House 自动票据交换所 f[$9k}.  
automatic exchange rates accumulation system 自动化汇率累集系统 n]]!:jFC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ;zZGV4Qc~  
automatic teller machine [ATM] 自动柜员机 {<}kqn83sT  
autopay 自动转帐 Ow7}&\;^-  
available assets 可用资产 UB&)U\hn  
available fiscal reserve 现存财政储备 (y;8izp9!  
available profit 可用利润 2O~I.(9(  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 XkJzt  
average 平均;平均数;海损 qGgqAF#B  
average basic salary 平均基本薪金 l: X]$2;  
average consumer expenditure 平均消费开支;一般消费开支 u%`4;|tI  
average cost 平均成本 8E9W\@\  
average cost of land production 增辟土地平均成本 2(Ez H  
average daily turnover 平均每日成交额 =|G l  
average daily wage rate 平均每日工资率 glvt umv  
average expenditure pattern 平均开支模式 #6 yi  
average growth rate 平均增长率 {2,OK=XM|  
average net fixed assets 固定资产平均净值 a|\ZC\(xI  
average of relatives 相对价格平均数 p"XQJUuD  
average price 平均价格 .Lc<1s  
average propensity to consume 平均消费倾向;一般消费倾向 i'}Z>g5D  
average propensity to save 平均储蓄倾向;一般储蓄倾向 (HZzA7eph  
average rate 平均率 V3]"ROH  
average revenue 平均收入;平均收益 C)Ez>~Z  
average stock 平均库存;平均存货 ?[K \X  
average yearly rent 平均年租 USrg,A  
avoidance of double taxation 避免双重课税 QA3q9,C"  
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 T;u>]"S  
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