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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: o^(I+<el  
A share A股;甲类股份 @73kry v  
abatement of tax 减税;减扣免税额 }ff^^7_  
ABN AMRO Bank N.V. 荷兰银行 >jmHe^rH  
above-the-line expenditure 线上项目支出;经常预算支出 J%r:"Jm[y1  
above-the-line receipt 线上项目收入;经常预算收入 mejNa(D ^  
ABSA Asia Limited 南非联合亚洲有限公司 ~4FzA,,  
absolute change 绝对数值变更 wL:7G  
absolute expenditure 实际开支 m='}t \=  
absolute guideline figure 绝对准则数字 ']\SX*z?  
absolute interest 绝对权益 t,/8U  
absolute order of discharge 绝对破产解除令 +L'Cbv="  
absolute profit margin 绝对利润幅度 g)$KN,gGuO  
absolute value 实值;绝对值 -?1R l:rM  
absolutely vested interest 绝对既得权益 b3[!1i  
absorbed cost 已吸收成本;已分摊成本 6E1~dK0t  
absorption 吸收;分摊;合并 T _UJ?W  
absorption rate 吸收率;摊配率;分摊率 pi#a!Quf\  
ACB Finance Limited 亚洲商业财务有限公司 u0=&_Q(=  
acceptable form of reciprocity 合理的互惠条件 (gVN<Es  
acceptable rate 适当利率;适当汇率 O"o|8 l}M/  
acceptance agreement 承兑协议 tl~ZuS/  
acceptance for honour 参加承兑 Vi^vG`L9  
acceptor 承兑人;接受人;受票人 n!8W@qhew  
acceptor for honour 参加承兑人 i4k [#x  
accident insurance 意外保险 Btzes.  
Accident Insurance Association of Hong Kong 香港意外保险公会 t@MUNW`Q  
accident insurance scheme 意外保险计划 0`WFuFi^o  
accident year basis 意外年度基准 $n!5JS@40  
accommodation 通融;贷款 j8 2w 3  
accommodation bill 通融票据;空头票据 U" 3L  
accommodation party 汇票代发人 _fY9u2Y  
account balance 帐户余额;帐户结余 1##@'L|u  
account book 帐簿 EyU6^  
account collected in advance 预收款项 Vfk"}k/do  
account current book 往来帐簿 5+oY c-  
account of after-acquired property 事后取得的财产报告 8:S+*J[gSn  
account of defaulter 拖欠帐目 .nVY" C&  
account payable 应付帐款 c*zeO@AAn  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 lo6upir ZX  
account receivable 应收帐款 K2n#;fY %  
account receivable report 应收帐款报表 DQ/rx`BG  
account statement 结单;帐单;会计财务报表 8O{V#aop  
account title 帐户名称;会计科目 9__Q-J  
accountant's report 会计师报告 +p jB/#4  
Accountant's Report Rules 会计师报告规则 J> ,w},`  
accounting and auditing procedure 会计与审计程序;会计与核数程序 DxN\ H"  
Accounting Arrangements 《会计安排》 M,ybj5:6  
accounting basis 会计基础 hPG@iX|V  
accounting by Official Receiver 破产管理署署长呈交的帐目 w<h8`K`3  
Accounting Circular 《会计通告》 LfW:G5@-  
accounting class 会计类别 8|\ -(:v  
accounting date 记帐日期;会计结算日期 VCnf`wZB"  
accounting for money 款项核算 $`\qY ^.(  
Accounting Officer 会计主任 :a2[d1  
accounting period 会计报告期;会计期 G~u$BV'  
accounting policy 会计政策;会计方针 nr&|  
accounting practice 会计惯例 wX6-WQR  
accounting principle 会计准则 ~}ifwm'7 a  
accounting record 会计记录 7CF>cpw  
accounting report 会计报告 ^pew'p HQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 F,VWi$Po\N  
Accounting Society of China 中国会计学会 \/SOpC  
accounting statement 会计报表 #l-zY}&  
accounting system 会计制度;会计系统 D'ZUbAh!  
accounting transaction 会计事项;帐务交易 .9z}S=ZK  
accounting treatment 会计处理 1~E4]Ef:W  
accounting year 会计年度 ft@#[Bkx  
accretion 增值;添加 Y?K?*`Pkc1  
accrual 应计项目;应累算数目 <1lB[:@%U  
accrual basis 应计制;权责发生制 37 ?X@@Z=  
accrual basis accounting 应计制会计;权责发生制会计 >f^kp8`3{Y  
accrue 应累算;应计 H l(W'>*oL  
accrued benefit 应累算利益 *w ^!\  
accrued charges 应计费用 1/ j >|  
accrued cumulative preference share dividend 应累算的累积优先股股息 @m%B>X28F  
accrued expenses 应累算费用 !UP B4I  
accrued interest payable 应付利息;应计未付利息 WnOYU9 ;%  
accrued interest receivable 应收利息;应计未收利息 A@d 2Ukv  
accrued right 累算权益 Wql=PqF  
accruing profit 应累算的利润 bW/T}FN D  
accumulated fiscal reserve 累积财政储备 7 u Q +]d  
accumulated profit 累积利润;滚存溢利 Syl9j]  
accumulated reserve 累积储备 |=VWE>g  
accumulation of surplus income 累积收益盈余 {hf_Xro&  
acquired assets 既得资产 m*)jnd XY  
acquisition 收购;购置;取得 rbv  
acquisition cost 购置成本 J~`!@!  
acquisition expenses 购置费用 jJvd!,=)  
acquisition of 100% interest 收购全部股权 D_ej%QtB@  
acquisition of control 取得控制权 !U2<\!_  
acquisition of fixed assets 购置固定资产 HL$7Ou  
acquisition of shell “买壳” `\ IaeMvo  
acquisition price 收购价 `<T4 En  
act of God 天灾 Vx5fQ mx  
acting partner 执事合伙人 dikX_ Q>D  
active market 买卖活跃的市场;交投畅旺的市场;旺市 "mU2^4q  
active partner 积极参与的合伙人 LB$0'dZU  
active trading 交投活跃 yD!GgnW  
actual circulation 实际流通 qJl DQc-  
actual cost 实际成本 J%q)6&  
actual expenditure 实际开支;实际支出 "9Q_lVI|Q  
actual income 实际入息;实际收入;实际收益 0%HAa|L,,  
actual market 现货市场 KC9VQeSc  
actual price 现货价;实际价格 f0%'4t  
actual profit 实际利润 YaQ5Z-c  
actual quotation 实盘;实际价位;实际报价 Unt]=S3u  
actual year basis 按实际年度计算 fo>_*6i74  
actuals 实货 @J^ Oy 3z  
actuarial investigation 精算调查 vF@|cTRR)  
actuarial principle 精算原则 9Ou}8a?m"  
actuarial report 精算师报告 Y Fj#{C.  
Actuarial Society of Hong Kong 香港精算学会 \YF;/KwX$  
actuarial valuation 精算师估值  9[YnY~z)  
actuary 精算师 &io+*  
ad referendum agreement 暂定协议;有待覆核的协定  '@.Lg0`  
ad valorem duty 从价税;按值征税 Y![ i=/  
ad valorem duty system 从价税制 N 5{w  
ad valorem fee 从价费 \>.[QQVI"l  
ad valorem tariff 从价关税 Abmi=]\bx  
additional allowance 额外免税额 )`W|J%w+  
additional amount for unexpired risk 未过期风险的额外款额 6Qz=g t%I=  
additional assessable profit 补加应评税利润 [?,+DY  
additional assessment 补加评税 +m~3InWq  
additional commitment 额外承担 3FO-9H  
additional commitment vote 额外承担拨款 EUgKJ=jw  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Dcs O~mg  
additional dependent parent allowance 供养父母额外免税额 4 s9^%K\8{  
additional provision 额外拨款 Edcv>}PfE  
additional stamp duty 附加印花税 ) R5[a O  
additional tax 补加税罚款;补加税款 &K=) YpT  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 |VyN>&r~6  
adjudged bankrupt 被裁定破产 B'vIL'  
adjudicated bankrupt 裁定破产人 1Zo3K<*J  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 U =g&c `  
adjudication of bankruptcy 裁定破产;宣告破产 0d~?|Nv -  
adjudication of insolvency 裁定无力偿还债务 /a-s9<  
adjusted actual 经调整的实数;调整后的实数 *U8,Q]gS  
adjusted current assets 经调整的流动资产;调整后的流动资产 wA,-!m  
adjusted figure 经调整的数字;调整后的数额 4@ny%_/  
adjusted liabilities 经调整的负债;调整后的负债 J=O_nup6C  
adjusted loss 经调整的亏损;调整后的亏损 =&.9z 4A  
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 PuBE=9,  
adjusted profit 经调整的利润;调整后的利润 :Us+u-~  
adjusted surplus 经调整的盈余额;调整后的盈余额 ].QzOV'  
adjusted value 经调整的价值;调整后的价值 `!ja0Sq]U  
adjustment 调整;修订;理算〔保险〕 _IxYnm`pc  
adjustment centre 调剂中心 !@T~m1L eY  
adjustment lag 调整过程的时间差距;调整时差 mpIR: Im  
adjustment mechanism 调整机制 8yZs>Og?  
adjustment of loss 亏损调整 rJ6N'vw>  
adjustment process 调整过程;调整程序 Fy6Lz.baB  
adjustment range 调整幅度 ?g *.7Wc  
administered exchange rate 受管制汇率 _a`/{M|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <{Rz1CMc  
administration expenses 行政费用 @qA11C.hq  
administration fee 手续费;行政费 pVjOp~=U  
administration in bankruptcy 破产管理 pd.pY*B<[  
administration order 遗产管理令 /;}o0 DYeW  
administrator 管理人;遗产管理人 {irl}EeyC  
administrator of the estate 遗产管理人 bi-z%!Z  
admission of debt 债项承认书 ~Hx>yn94e  
admission of proof 接纳债权证明 KYg'=({x  
advance 放贷款项;垫付款项;预支款项;预付款项 Kj4L PG  
advance account 暂支帐目;预付款帐户 vr kj4J f  
advance compensation 预付补偿金 i~4$V  
advance from shareholder 股东垫款 (ze9-!%  
advance pending reimbursement 预支以待日后付还 Q+U" %   
advanced economy 先进经济体系 SU~ljAF4  
advancement 预付;预付财产 {G|= pM\'  
advances warrant 垫款令 H:16aaMn(  
advancing 贷出 .NF3dC\  
adverse balance 逆差 f{(D+7e}  
adverse exchange 逆汇 >4=7t&h  
advertisement addressed to shareholders 在报章刊登的致股东通告 wo86C[  
advice for collection 托收通知书 V4,\vgGu  
advice of drawing 提款通知书;汇票通知书 3 }#rg  
advice of payment 付款通知 IFF1wfC  
Advisory Committee [Securities and Futures Commission] $TAsb>W!(  
谘询委员会〔证券及期货事务监察委员会〕 /|v b)J  
Advisory Committee on Diversification 经济多元化谘询委员会 a72L%oJ   
affidavit 誓章;遗产申报誓章 kidv^`.H$w  
affidavit of no receipt 述明无收款的誓章 /Hq#!2)  
affiliate 联号;联营公司;附属公司 b0N7[M1Xl  
affiliated company 附属公司;联号;联营公司 ZNDjk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 QbWeQ[V{  
affordability 负担能力 )fke;Y0  
African Development Bank [AfDB] 非洲开发银行 i>pUTT _[  
after-acquired property 事后取得的财产 mJVru0  
after-hours dealing 市后交易 ]qk`Yi  
after-tax profit 税后盈利;税后利润;税后溢利 Q$yQ^ mG  
agency agreement 代理协议 Qg o| \=  
agency expenses 代理机构的开支 W{]r_`=:6S  
agency fee 代理费 m='_ O+ $  
Agency Law 《代理法》 OZ<fQf.Gh}  
agent 代理人;承销人 B/JMH 1r  
agent of company 公司代理人 MBol_#H  
agent's fee 代理人费;经纪费 2>^jMln  
aggregate 总计;总数;总体数字 ).MV1@s  
aggregate amount 总款额;总额 .&KC2#4   
aggregate assets and liabilities 总体资产与负债 uUv^]B 8GM  
aggregate at constant price 按固定价格计算的总体数字 @< 0c  
aggregate demand 总需求 q-+_Y `_\  
aggregate gross position 总持仓量 ]^QO ^{Sz  
aggregate limit 总限额 VY!A]S"  
aggregate of salaries tax 合计薪俸税 _Vt CC/  
aggregate performance 总体表现;总体业绩 0A75)T=lQ  
aggregate supply 总体供应 Bthp_cSmLs  
aggregate surplus 总盈余 ?y[i6yN9  
aggregate total 整体总额 4(8BWP~.y2  
aggregate value 总值;合计价值 '@5"p.  
aggregated basis 合计基准 {'+.?g  
aggregated net chargeable income 合计应课税入息实额 M(Yt9}Z%Y  
aggregation 合并计算;合计;总和 vH"^a/95|  
aggregation of incomes of husband and wife 夫妇入息合并计算 x^YsXzu  
aggregation of property 财产的总和 M&rbXi.  
agio 差价;贴水 lBG"COu  
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》 CG!9{&F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @@6c{r^P  
《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》 gI+dyoh  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !qs3fe<uh"  
《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》 1#vi]CX  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Xh*Nu HH  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [XNDYaF8  
agreement for a settlement 授产协议 t"&qaG{  
agreement for assignment 转让协议 zhI"++  
agreement for sale 售卖协议;买卖协议 0T:U(5Y9  
agreement for sale and purchase 买卖协议 5^{).fig  
agreement for the payment of interest 支付利息协议 #\3X;{  
agreement for the repayment of money 还款协议 ev5m(wR  
agreement of reinsurance 再保险协议 0P4g6t}e  
Agricultural Bank of China 中国农业银行 -JdNA2P  
air passenger departure tax 飞机乘客离境税 h,i=Y+1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2)|G%f_lS  
airport tax 机场税 Okd7ua-f  
alcohol duty 酒精税 *Ud P1?Y  
alienation 让与;让渡;转让 gt(!I^LHYc  
alimony 生活费;赡养费 Gmmh&Uj  
All Ordinaries Index [AOI] 所有普通股指数 .fNLhyd  
all risks 全险;综合险 Ot~buf'|  
All Sales Record for Stock Market 《股票市场成交报告》 %?O$xQ.<  
Allied Capital Resources Limited 新联财务有限公司 {jEEAH)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 x\Kt}/97e  
allocation letter 拨款信件 wQOIUvd  
allocation of fund 分配款项;预留款项 OT3~5j1[  
allocation of profit 利润分配;溢利分配 W`jKe-jF  
allocation warrant 拨款令 zm=|#f  
allotment 分配;配股 =n_>7@9l  
allotment notice 股份配售通知;配股通知 &^F'ME  
allotment of shares 股份分配 -EWC3,3  
allowable 可获宽免;免税的 *7yrm&@nG  
allowable business loss 可扣除的营业亏损 SA,+oq(  
allowable expenses 可扣税的支出 *V@t]d$=#  
allowance 免税额;津贴;备抵;准备金 %$+bO/f  
allowance for debts 债项的免税额 3s,a%GOk  
allowance for depreciation by wear and tear 耗损折旧免税额 FOSC#W9E  
allowance for funeral expenses 殡殓费的免税额 BvpUcICJ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金  0gJ{fcI  
allowance for repairs and outgoings 修葺及支出方面的免税额 eeOG(@@o(  
allowance to debtor 给债务人的津贴 M4L<u,\1s  
alteration of capital 资本更改 yOm#c>X  
alternate trustee 候补受托人 sbq:8P#  
amalgamation 合并 FN D+Ok&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tr%VYc|}  
ambit of charges 征税范围;收费范围 )JA^FQ5N  
amended valuation 经修订的估值 xbZR/!?  
American Commodities Exchange 美国商品交易所 T2ZN=)xZ1  
American Express Bank Limited 美国运通银行 |h2=9\:]  
American Stock Exchange 美国证券交易所  75T+6 u  
amortization 摊销 \`>f?}4  
amount due from banks 存放银行同业的款项 a)M3t  
amount due from banks abroad 存放海外银行同业的款项 ujeN|W  
amount due from holding companies 控股公司欠款 P,K^ oz}  
amount due from local banks 存放本港银行同业的款项 En YEAjX  
amount due to banks 银行同业的存款 ^-qz!ib  
amount due to banks abroad 海外银行同业的存款 J L2g!n= K  
amount due to holding companies 控股公司存款 'LLpP#(  
amount due to local banks 本港银行同业的存款 rTA#4.*&  
amount due to outport banks 外埠银行同业的存款 `Wp& 'X  
amount for note issue 发行纸币的款额 aj$&~-/ R  
amount of bond 担保契据的款额 D4U<Rn6N_5  
amount of consideration 代价款额 |DXi~  
amount of contribution 供款数额 )3)fq:[  
amount of indebtedness 负债款额 9_J'P2e  
amount of principal of the loan 贷款本金额 E.^F:$2  
amount of rates chargeable 应征差饷数额 *XluVochrb  
amount of share capital 股本额 NV;T*I8O  
amount of sums assured 承保款额 L=kETJ:g  
amount of variation 变动幅度 $`"$ZI6[  
amount of vote 拨款数额 )$QZ",&5  
amount payable 应付款额 NxN~"bfh  
amount receivable 应收款额 {:`XhPS<B  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 YZ/2 :[b  
analysis 分析 'F Cmbry  
ancillary risk 附属风险 )bK3%>H#  
annual account 周年帐目;周年帐目报表;年度决算;年结 }ykc AK3U  
annual accounting date 年结日期 ;1Q @d  
annual allowance 每年免税额;年积金;年度津贴;年津 X "Q\MLy  
annual balance 年度余额 fOz.kK[]  
annual disposable income 每年可动用收入 p!+bn,?G  
annual estimates 周年预算 W$Z8AZ{E  
annual fee 年费 Ca#T?HL  
annual general meeting 周年大会 &*o{-kw  
annual growth rate 年增率;每年增长率 \-{2E  
annual long-term supplement 长期个案每年补助金 ]?0]K!7Ea  
annual pensionable emolument 可供计算退休金的年薪 @eN,m {b  
annual report 年报 J?qikE&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 QT[4\)  
annual return 周年报表;周年申报表;每年报税表格 L [X "N  
Annual Return Rules 《周年报表规则》 kC/An@J^#  
annual review of consumer prices 每年消费物价回顾 3F{R$M}  
annual roll-forward basis 逐年延展方式 Lv:;}  
annual salary 年薪 Xrzpn&Y=#  
annual statement 年度报表;年度决算表 D]+@pK b  
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 rVDOco+w  
annuitant 年金受益人 dp*E#XCr1  
annuity 年金 6MelN^\[7  
annuity contract 年金合约 F|?}r3{aJ  
annuity on human life 人寿年金 C$`^(?iO/  
antecedent debt 先前的债项 P +Sgbtc  
ante-dated cheque 倒填日期支票 lO8GnkLE  
anticipated expenditure 预期开支 71,GrUV:  
anticipated net profit 预期纯利 sn yA  
anticipated revenue 预期收入 B1z7r0Rm,  
anti-inflation measure 反通货膨胀措施 Ft?Y c 5  
anti-inflationary stance 反通货膨胀立场 hF9y^Hx4  
apparent deficit 表面赤字 m%)S <L7 l  
apparent financial solvency 表面偿债能力 |pR'#M4j4A  
apparent partner 表面合伙人 (%*~5%l\  
application for personal assessment 个人入息课税申请书 8,]wOxwqi  
application of fund 资金应用 9oj0X>| 1  
application to release as liquidator and to destruct the books of accounts and documents nSq$,tk(  
申请免除清盘人职务及毁灭帐簿与文件 G( #EW+  
appointed actuary 委任精算师 !r9~K^EI  
appointed auditor 委任核数师;委任审计师 *!`bC@E  
appointed trustee 委任的受托人 FQ]5W |e  
appointer 委任人 @4P_Yfn  
apportioned pro rata 按比例分摊 (FSa>  
apportionment 分配;分摊 %=i/MFGX  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YG6Y5j[-X~  
apportionment formula 分摊方程式 HK`r9frn  
apportionment of estate duty 遗产税的分摊 <E7y:%L[Go  
appraisal 估价;评估 ) {4$oXQ  
appreciable growth 可观增长 jN!sL W  
appreciable impact 显着影响 c"NGE  
appreciable increase 可观增长 )wk9(|[o  
appreciation 增值;升值 SQDc%I>b  
appreciation against other currencies 相对其他货币升值 ,sltB3f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 P$"s*otr  
appreciation tax 增值税 &IkHP/  
appropriation 拨款;拨用;拨付 m0JJPBp  
appropriation account 拨款帐目 s,7 OoLE  
Appropriation Bill 拨款法案 /1?{,Das=  
appropriation-in-aid system 补助拨款办法 `k3sl 0z%  
approved assets 核准资产 BqDOo(%1)  
approved basket stock 认可一篮子证券 Y$FhV~m  
approved budget 核准预算 gTg[!}_;\N  
approved charitable donation 认可慈善捐款 OQ4rJ#b  
approved charitable institution 认可慈善机构 +@anYtv%7  
approved currency 核准货币;认可货币 0|]qW cD  
approved estimates 核准预算 2\G[U#~bi  
approved estimates of expenditure 核准开支预算 r,wC5%&Za  
approved overseas insurer 核准海外保险人 Q-||A  
approved overseas trust company 核准海外信托公司 |O[ I=!  
approved pooled investment fund 核准汇集投资基金 0t)5KO  
approved provident fund scheme 认可公积金计划 $2$jV1s  
approved provision 核准拨款 3OJGBiDAr  
approved redeemable share 核准可赎回股份 1b8}TG2  
approved regional stock 认可地区性证券 }XRRM:B|)(  
approved retirement scheme 认可退休金计划 B'D~Q  
approved subordinated loan 核准附属贷款 0B(Y{*QB  
arbitrage 套戥;套汇;套利 CZ ,2Rq  
arbitrageur 套戥者;套汇者 Dos';9Uq  
arbitrary amount 临时款项 ^fti<Lw5  
arrangement 措施;安排;协定 a-9sc6@  
arrears 欠款 W7.QK/@  
arrears of pay 欠付薪酬 l:sfM`Z^[  
arrears of revenue 逾期未收税款;逾期未收的帐项 /rv=ml pRL  
articles of association 组织章程;组织细则;组织章程细则 >S:+&VN`M  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 TR!7@Mu 3  
ascertainment of profit 确定利润 v8K4u)  
"Asia Clear" “亚洲结算系统” X9#i!_*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *%2,= p  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?P Mi#H  
Asian Development Fund [ADF] 亚洲发展基金 3q`Uq`t4mR  
Asian dollar bond 亚洲美元债券 57:27d0y  
Asian dollar market 亚洲美元市场 T$tO[QR/  
Asian dollar rate 亚洲美元利率 *TYOsD**9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )D ':bWP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 h~k+!\  
asked price 沽盘;喊价;索价;卖方报价 _j|U>s   
assessable income 应评税入息 HvW6=d(#  
assessable loss 应评税亏损 '.#3h$d  
assessable profit 应评税利润 b%e7rY2  
assessable value 应评税值 'PdUSv|lH  
assessed profit 估定利润 d 2z!i^:  
assessed value 经评估价值 r%%<   
assessment 评税;评定;估价;评税单 (sEZNo5n  
assessment number 评税编号;估价编号 i^V3u  
assessment of additional tax 补加税评税 fs*OR2YG7  
assessment of performance 业绩评估;实绩评价 +}NQ |y V  
Assessor 评税主任 zO3}c3D~q  
asset price bubbles 资产价格泡沫 Tnb5tHjnh  
asset-backed securities 具资产保证的证券 M/jdMfU  
assets accretion 资产增值 42wZy|oqp  
assets and liabilities 资产与负债 H2E'i\  
assets betterment statement 资产递增表;资产改进表 QE`u~  
assets lending 实物放款;有抵押贷款 > @q4Uez  
assets of the company passing on the death 死者去世时转移的公司资产 |JTDwmR  
assets pledged as security for liabilities 用作负债抵押的资产 Tywrh9[  
assets portfolio 资产投资组合 g715+5z[  
assets price 资产价格 %(g!,!l)  
assets quality 资产质素 zCSLV>.F  
assets realization 资产变现 @;>Xy!G  
assets refinancing arrangement 资产再集资安排 gdG#;T'  
assets securitization 资产证券化 2yA+zJ 46B  
assets situated outside Hong Kong 在香港以外地方的资产  q #X[oVq  
assets stripping 削减资产;拆卖资产 \"$jj<gc  
assets value 资产值 .< -~k@ P  
assignee 承让人 x$6FvgP(  
assignment 转让;转让书;转让契 cDh\$7'b  
assignment of interest 权益转让 J24H}^~na  
assignment of letters patent and trade mark 专利证书及商标转让 wyv%c/WlS  
assignment of property 物业转让;物业转让书 e)]DFP[ n  
assignment right 转让权 /UiB1-*b  
assignor 转让人 iI!g1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 YG>6;g)Zm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0<]]q[pr  
associate member 附属会员 -d6PXf5  
associated body corporate 相联法人团体 =}[m_rp&  
associated company 相联公司;联属公司 wO"ezQ  
associated corporation 相联法团 =+VI{~.|}  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &_$xMM,X  
公认会计师公会〔英国〕 D?r% Y  
Association of Futures Exchange Brokers 香港期货经纪协会 $TavvO%#  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 'o-J)+oa  
association of underwriters 承保人组织 g (V_&Y  
assumption of control 接管 0ZtH  
assurance 担保;保险;转易;转易书 QHe:  
assurance of interest 权益的转易 Y,d|b V*FH  
at 19XX price 按一九XX年价格计算 CpC6vA.R  
at a discount 按赔价计算;按贴水价格计算;打折扣 "S3U]zw0_  
at a premium 按溢价计算;按升水价格计算 Xb7G!Hk#g  
at call 通知付款;按通知 KZwzQ"Hl  
at constant market price 按固定市价计算 yb'v*B ]  
at constant price 按固定价格计算 RBOhV/f  
at cost 按成本计算 M[KYt"v  
at current market price 按当时市价计算;按现时市价计算 [I%'\CI;  
at current price 按当时价格计算;按现时价格计算 HG[gJ7  
at factor cost 按要素成本计算;按生产要素成本计算 txy'7t  
at money-of-the-day price 按付款当日价格计算 _OR[RGy  
at or better 按指定或较佳价位〔买卖指令〕 #L xfE<^  
at par 按面值计算;平价 $ Bdxu  
at sight 见票即付 a`S3v  
at the close 按收市盘 _Uu p*#m  
at the opening 按开市盘 >I9|N}I  
attestation 见证;见证条款 q%wF=<W  
at-the-money option 平价期权 z. xRJ  
attorney 受权人;受托代表人 1DM$FG_Z-  
attornment 新拥有人承认书 ^%Fn|U\u  
attributable profit 可归属利润 d4A3DTW  
attributable share value 可归属股份价值 zM<yd#`yt8  
Auckland Stock Exchange 奥克兰证券交易所 n_-k <3  
auction 拍卖 Y~I6ee,\  
auctioneer 拍卖商 =8x-+u5}rK  
audit 审计;核数 P%Wl`NA P  
Audit Commission 审计署 t}Kzh`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]  h]?[}&  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ((tWgSZ3  
audit review 帐目审查 "gq _^&  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 L&qY709  
audited account 审计帐目;经审计的帐目 T2i\S9X  
audited annual account 经审计的周年帐目 [`=:uUf3  
audited balance sheet 经审计的资产负债表 2%t!3F:  
auditor 核数师;核数主任;审计师 vmT6^G  
auditor's certificate 核数师证明书;审计师证明书 2Jn?'76`  
auditor's report 核数师报告;审计师报告 f'B#h;`  
Aussie bond 澳元债券 K yp(dp>  
austerity budget 紧缩预算 {;?bC'  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 v{TISgZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 o@:u:n+.  
Australian Dollar [AUD] 澳元 _tVrLb7`s  
Australian Options Market 澳大利亚期权市场 ]=m0@JTbG  
Australian Securities Commission 澳洲证券事务监察委员会 +ZeK,Y+Xy  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5c3&4,,eR  
Australian Stock Exchange 澳大利亚证券交易所 "aeKrMgc6V  
Austrian Schilling [ATS] 奥地利先令 }o9(Q8  
authentication 认证;鉴证 [N guQ]B.  
authority to purchase 委托购买证;委购书 N;XJMk_ H  
authorization 认可;核准;授权;授权书 |NaEXzo|qY  
authorization by direction 指示授权 +/2:  
authorization by instruction 指令授权 &6@e9ff0  
authorization by warrant 令状授权 vKNxL^x  
authorization of unit trust 单位信托的认可 ;#6j9M0  
authorized agent 指定代理人 w0$l3^}z  
authorized capital 法定资本 X>VxE/  
authorized clerk 出市员 -Khb  
authorized dealer 认可交易商 }J\KnaKo  
authorized financial institution 认可财务机构 8:t1%O$  
authorized fund 认可基金 %'<m[wf^ o  
authorized fund house 获授权的基金公司;认可基金公司 kNTxYJ  
authorized institution 认可机构 6Pu5 k;H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 nv"D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 fO$~jxR.  
authorized insurer 获授权保险人;获认可承保人 K iG/XnS  
authorized investment 特准投资项目 *saO~.-;4  
authorized person 获授权人 D`r_ Dz  
authorized representative 获授权代表 5}_DyoV  
authorized share capital 法定股本 &|) (lX  
automated quotation system 自动报价系统 WJ(E3bb  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #ui7YUR=2  
自动交易系统〔香港期货交易所有限公司〕 ] e]l08  
automatic adjustment mechanism 自动调整机制 fIcra  
automatic adjustment system 自动调整系统 X P_ V  
Automatic Clearing House 自动票据交换所 ]; G$~[  
automatic exchange rates accumulation system 自动化汇率累集系统 pM7xnL4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jRzQ`*KC#  
automatic teller machine [ATM] 自动柜员机 E| =~rIKN  
autopay 自动转帐 U2VnACCUZs  
available assets 可用资产 t"Djh^=y  
available fiscal reserve 现存财政储备 j 1#T]CDs  
available profit 可用利润 _gi?GQj  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 -YP>mwSN?  
average 平均;平均数;海损 9{V54ue;  
average basic salary 平均基本薪金 JIyIQg'5i  
average consumer expenditure 平均消费开支;一般消费开支 LuIs4&[EW  
average cost 平均成本 \m;"KyP+  
average cost of land production 增辟土地平均成本 @ 6{U*vs  
average daily turnover 平均每日成交额 80qe5WC.2u  
average daily wage rate 平均每日工资率 kVb8$Sp  
average expenditure pattern 平均开支模式 4>xv7  
average growth rate 平均增长率 WgQ6EV`  
average net fixed assets 固定资产平均净值 -QUvd1S40  
average of relatives 相对价格平均数 [XP3  
average price 平均价格 rnC u=n  
average propensity to consume 平均消费倾向;一般消费倾向 /4n:!6rt  
average propensity to save 平均储蓄倾向;一般储蓄倾向 DV!) n 6  
average rate 平均率 7A[`%.!F6  
average revenue 平均收入;平均收益 &-1;3+#w  
average stock 平均库存;平均存货 y1:#0  
average yearly rent 平均年租 <sq@[\l}a  
avoidance of double taxation 避免双重课税 7lz"^  
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 4l*4w x""v  
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