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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: 3I~.'>Pd  
A share A股;甲类股份 {%9@{Q'T.s  
abatement of tax 减税;减扣免税额 i({\fb|0  
ABN AMRO Bank N.V. 荷兰银行 !'F1Ht  
above-the-line expenditure 线上项目支出;经常预算支出 YF-E1`+?<  
above-the-line receipt 线上项目收入;经常预算收入 sfn^R+x4,9  
ABSA Asia Limited 南非联合亚洲有限公司 O(8CrKYY  
absolute change 绝对数值变更 u_9c>  
absolute expenditure 实际开支 ui#nN   
absolute guideline figure 绝对准则数字 8uLS7\,$z  
absolute interest 绝对权益 o)@nnqa  
absolute order of discharge 绝对破产解除令 kG!hqj  
absolute profit margin 绝对利润幅度 xlwf @XW  
absolute value 实值;绝对值 Nr2,m"R{  
absolutely vested interest 绝对既得权益 F9K0  
absorbed cost 已吸收成本;已分摊成本 (P-^ PNz&  
absorption 吸收;分摊;合并 'hBnV xd&  
absorption rate 吸收率;摊配率;分摊率 tR'RB@kJ  
ACB Finance Limited 亚洲商业财务有限公司 M`'DD-Q  
acceptable form of reciprocity 合理的互惠条件 8Z9>h:c1  
acceptable rate 适当利率;适当汇率 'ZMh<M[  
acceptance agreement 承兑协议 f7Nmvla[q  
acceptance for honour 参加承兑 _%D7D~2r|  
acceptor 承兑人;接受人;受票人 L{F]uz_[x  
acceptor for honour 参加承兑人 } (-9d  
accident insurance 意外保险 CV"}(1T  
Accident Insurance Association of Hong Kong 香港意外保险公会 Q`AlK"G,  
accident insurance scheme 意外保险计划 1#_ pj eG  
accident year basis 意外年度基准 q&v~9~^}d  
accommodation 通融;贷款 !10/M  
accommodation bill 通融票据;空头票据 rmkBp_i{|  
accommodation party 汇票代发人 K\U`gTGc  
account balance 帐户余额;帐户结余 IMqe(  
account book 帐簿 {*GBUv5  
account collected in advance 预收款项 _h}(j Ed!  
account current book 往来帐簿 *m<[ sS  
account of after-acquired property 事后取得的财产报告 U; m@  
account of defaulter 拖欠帐目 p+]S)K GZw  
account payable 应付帐款 ANw1P{9*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q2m[XcnX  
account receivable 应收帐款 m6BUKX\m  
account receivable report 应收帐款报表 Ii[U%  
account statement 结单;帐单;会计财务报表 ;u'VR}4ph  
account title 帐户名称;会计科目 MW rhVn{R  
accountant's report 会计师报告 kGAgXtE  
Accountant's Report Rules 会计师报告规则 -%fj-Y7y  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]ASw%Lw)  
Accounting Arrangements 《会计安排》 zMP6hn  
accounting basis 会计基础 W1"NKg~4  
accounting by Official Receiver 破产管理署署长呈交的帐目 ff.k1%wr^  
Accounting Circular 《会计通告》 CS~onf<xz  
accounting class 会计类别 U3:|!CC)T  
accounting date 记帐日期;会计结算日期 PA,aYg0f  
accounting for money 款项核算 m-Jy 4f#  
Accounting Officer 会计主任 +yfUB8Xw  
accounting period 会计报告期;会计期 UG`~RO  
accounting policy 会计政策;会计方针 Y(7&3+'K  
accounting practice 会计惯例 @~ke=w6&pe  
accounting principle 会计准则 v%*don  
accounting record 会计记录 ]`x+wWe  
accounting report 会计报告 q`2dL)E  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ">wvd*w0"(  
Accounting Society of China 中国会计学会 e7xv~C>g  
accounting statement 会计报表 (!{*@?S  
accounting system 会计制度;会计系统 w@,p`  
accounting transaction 会计事项;帐务交易 ?B ,<gen  
accounting treatment 会计处理 SQK82 /  
accounting year 会计年度 Jaw1bUP!oK  
accretion 增值;添加 !|4]V}JQ  
accrual 应计项目;应累算数目 06AgY0\  
accrual basis 应计制;权责发生制 gw,K*ph}q  
accrual basis accounting 应计制会计;权责发生制会计 >^g2 Tg:  
accrue 应累算;应计 QEt"T7a[/  
accrued benefit 应累算利益 (jU_lsG  
accrued charges 应计费用 UwS7B~  
accrued cumulative preference share dividend 应累算的累积优先股股息 )GG9[%H!  
accrued expenses 应累算费用 xgIb6<qwY  
accrued interest payable 应付利息;应计未付利息 aIa<,  
accrued interest receivable 应收利息;应计未收利息 '1 2*'Q+{+  
accrued right 累算权益 RDDA^U7y#  
accruing profit 应累算的利润 uNuFD|aQ.  
accumulated fiscal reserve 累积财政储备 T=-UcF  
accumulated profit 累积利润;滚存溢利 y-.{){uaD  
accumulated reserve 累积储备 M}11 tUl  
accumulation of surplus income 累积收益盈余 |A*4Fuc&  
acquired assets 既得资产 7=?!B#hm !  
acquisition 收购;购置;取得 G5U?]& I8  
acquisition cost 购置成本 Ar >JQ@0  
acquisition expenses 购置费用 %zGv+H?  
acquisition of 100% interest 收购全部股权 ~Oq _lM  
acquisition of control 取得控制权 7M~/ q.  
acquisition of fixed assets 购置固定资产 ? eX$Wc{  
acquisition of shell “买壳” AeEdqX)  
acquisition price 收购价 71[?AmxV  
act of God 天灾 ~3gazTe9  
acting partner 执事合伙人 l@GJcCufE  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hE=xS:6  
active partner 积极参与的合伙人 6ZHeAb]"  
active trading 交投活跃 3^wHL:u  
actual circulation 实际流通 !6X6_ +}M  
actual cost 实际成本 P/ 6$TgQ  
actual expenditure 实际开支;实际支出 v?]a tb/h`  
actual income 实际入息;实际收入;实际收益 F68e I%Y  
actual market 现货市场 [sH3REE1h  
actual price 现货价;实际价格 z~`X4Segw  
actual profit 实际利润 %b*N.v1+  
actual quotation 实盘;实际价位;实际报价 M-h+'G  
actual year basis 按实际年度计算 kI(3Pf ].  
actuals 实货 /YZMP'v  
actuarial investigation 精算调查 3\P*"65  
actuarial principle 精算原则 K5LJx-x*j  
actuarial report 精算师报告 Hm'fK$y(  
Actuarial Society of Hong Kong 香港精算学会 "TaLvworb4  
actuarial valuation 精算师估值 *8,W$pe3  
actuary 精算师 B`R@%US  
ad referendum agreement 暂定协议;有待覆核的协定 MQw}R7  
ad valorem duty 从价税;按值征税 |z3!3?%R  
ad valorem duty system 从价税制 ,|yscp8  
ad valorem fee 从价费 ;Z0&sFm  
ad valorem tariff 从价关税 O0'|\:my  
additional allowance 额外免税额 O6?{@l  
additional amount for unexpired risk 未过期风险的额外款额 IYq#|^)5+  
additional assessable profit 补加应评税利润 =C,DR4xh  
additional assessment 补加评税 0^V<,CAV  
additional commitment 额外承担 7NT} Zwf  
additional commitment vote 额外承担拨款 s|XWw<Sa  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (Ox&B+\v+v  
additional dependent parent allowance 供养父母额外免税额 @:CM<+  
additional provision 额外拨款 cA 4?[F  
additional stamp duty 附加印花税 C@ q#s  
additional tax 补加税罚款;补加税款 [N~7PNdS  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 #'KM$l,P  
adjudged bankrupt 被裁定破产 `qmwAT  
adjudicated bankrupt 裁定破产人 bK#ZY  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 qgl-,3GY%N  
adjudication of bankruptcy 裁定破产;宣告破产 !4+Die X  
adjudication of insolvency 裁定无力偿还债务 {G vGV  
adjusted actual 经调整的实数;调整后的实数 lq53 xT  
adjusted current assets 经调整的流动资产;调整后的流动资产 &D[M<7T  
adjusted figure 经调整的数字;调整后的数额 3YLfh`6  
adjusted liabilities 经调整的负债;调整后的负债 hY{4_ie=8  
adjusted loss 经调整的亏损;调整后的亏损 YC 4c-M  
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 FEu}zt@  
adjusted profit 经调整的利润;调整后的利润 ?/MkH0[G=  
adjusted surplus 经调整的盈余额;调整后的盈余额 d m"R0>  
adjusted value 经调整的价值;调整后的价值 NvIg,@}  
adjustment 调整;修订;理算〔保险〕 ,8Q0AkG  
adjustment centre 调剂中心 QChWy`x  
adjustment lag 调整过程的时间差距;调整时差 +~G:z|k  
adjustment mechanism 调整机制 f@ |[pT  
adjustment of loss 亏损调整 [Uq`B &F:  
adjustment process 调整过程;调整程序 S[9b I&C  
adjustment range 调整幅度 -eK0 +beQ  
administered exchange rate 受管制汇率 w{T$3F`@9  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "2C}Pr ,p8  
administration expenses 行政费用 [g@qZ5I.  
administration fee 手续费;行政费 N e{=KdzT  
administration in bankruptcy 破产管理 Gev\bQa  
administration order 遗产管理令 p#4*:rpq4  
administrator 管理人;遗产管理人 |=:@<0.'  
administrator of the estate 遗产管理人 X:`=\D  
admission of debt 债项承认书 bQI :N  
admission of proof 接纳债权证明 ]7k:3"wH  
advance 放贷款项;垫付款项;预支款项;预付款项 8wd["hga<%  
advance account 暂支帐目;预付款帐户 t1iz5%`p}  
advance compensation 预付补偿金 |7,$.MK-@  
advance from shareholder 股东垫款 uZ_?x~V/  
advance pending reimbursement 预支以待日后付还 H74'I}  
advanced economy 先进经济体系 <?KgzIq2  
advancement 预付;预付财产 ~DxuLk6 s  
advances warrant 垫款令 sx+k V A  
advancing 贷出 '=+N )O  
adverse balance 逆差 :,p3&2 I  
adverse exchange 逆汇 3v3cK1K@oE  
advertisement addressed to shareholders 在报章刊登的致股东通告 7^rT-f07  
advice for collection 托收通知书 @eBo7#Zr  
advice of drawing 提款通知书;汇票通知书 L T`T~|pz  
advice of payment 付款通知 9HN&M*}  
Advisory Committee [Securities and Futures Commission] :tFc Pc'  
谘询委员会〔证券及期货事务监察委员会〕 yO8@.-jb  
Advisory Committee on Diversification 经济多元化谘询委员会 J| &aqY  
affidavit 誓章;遗产申报誓章 -,/6 Wn'j  
affidavit of no receipt 述明无收款的誓章 # {k$Fk  
affiliate 联号;联营公司;附属公司 Gl{'a1  
affiliated company 附属公司;联号;联营公司 o92BGqA>&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }T}c%p  
affordability 负担能力 emJZ+:%  
African Development Bank [AfDB] 非洲开发银行 o-_,l J7o^  
after-acquired property 事后取得的财产 *$VeR(QN  
after-hours dealing 市后交易 '.pGkXyQ  
after-tax profit 税后盈利;税后利润;税后溢利 ]5*H/8Ke7  
agency agreement 代理协议 -ys/I,}<  
agency expenses 代理机构的开支 #gWok'ZcR  
agency fee 代理费 rLD1Cpeb,w  
Agency Law 《代理法》 @~$=96^  
agent 代理人;承销人 KMb'm+  
agent of company 公司代理人 ;dZZOocV1  
agent's fee 代理人费;经纪费 7mi=Xa:U  
aggregate 总计;总数;总体数字 -u~:Gd*l0  
aggregate amount 总款额;总额 ?S=y>b9R  
aggregate assets and liabilities 总体资产与负债 dmkGIg}  
aggregate at constant price 按固定价格计算的总体数字 I31Nu{  
aggregate demand 总需求 D?Ol)aj?  
aggregate gross position 总持仓量 ?T%"Jgy8  
aggregate limit 总限额 @fo(#i&  
aggregate of salaries tax 合计薪俸税 wb#[&2i  
aggregate performance 总体表现;总体业绩 tD}{/`{_t  
aggregate supply 总体供应 4$2HO `@uN  
aggregate surplus 总盈余 T^d<vH  
aggregate total 整体总额  K\ pZ  
aggregate value 总值;合计价值 A9Ea}v9:  
aggregated basis 合计基准 |iSwG=&  
aggregated net chargeable income 合计应课税入息实额 2XBHo (  
aggregation 合并计算;合计;总和 BH}rg,]G  
aggregation of incomes of husband and wife 夫妇入息合并计算 G^<m0ew|  
aggregation of property 财产的总和 4s>L]! W$8  
agio 差价;贴水 *}HDq(/>w  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 F @t\D?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment B[w.8e5  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 h }&dvd  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment WQw11uMt@q  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 r#ADxqkaV  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qS}{O0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 1$ }Tn  
agreement for a settlement 授产协议 ]x& R=)P  
agreement for assignment 转让协议 U[yA`7Zs}  
agreement for sale 售卖协议;买卖协议 gQhYM7NP{5  
agreement for sale and purchase 买卖协议 c2GTN"  
agreement for the payment of interest 支付利息协议 60|m3|0o  
agreement for the repayment of money 还款协议 NV} fcZ  
agreement of reinsurance 再保险协议 GmUm?A@B  
Agricultural Bank of China 中国农业银行 {KTZSs $n  
air passenger departure tax 飞机乘客离境税 ="@f~~  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 nyhHXVRH  
airport tax 机场税 c0jTQMe4yl  
alcohol duty 酒精税 [ot+EA  
alienation 让与;让渡;转让 -ImO y|  
alimony 生活费;赡养费 F DGzh/  
All Ordinaries Index [AOI] 所有普通股指数 I L&PN`#  
all risks 全险;综合险 <dS I"C<  
All Sales Record for Stock Market 《股票市场成交报告》 ij?]fXf:)y  
Allied Capital Resources Limited 新联财务有限公司 xw~oR|`U  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _iqaKYT$  
allocation letter 拨款信件 -yIx:*KI  
allocation of fund 分配款项;预留款项 ~:C`e4  
allocation of profit 利润分配;溢利分配 7we='L&R  
allocation warrant 拨款令 :%fnJg(  
allotment 分配;配股 /^~)iTwH  
allotment notice 股份配售通知;配股通知 y(C',Xn  
allotment of shares 股份分配 \dB z-H'@  
allowable 可获宽免;免税的 }ew )QHd  
allowable business loss 可扣除的营业亏损 @O6 2} F  
allowable expenses 可扣税的支出 'UCClj;?K  
allowance 免税额;津贴;备抵;准备金 j6*e^ B  
allowance for debts 债项的免税额 Xe ^NVF  
allowance for depreciation by wear and tear 耗损折旧免税额 *m&'6qsS  
allowance for funeral expenses 殡殓费的免税额 qvh8~[  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 M6Ik'r"M  
allowance for repairs and outgoings 修葺及支出方面的免税额 @Ko}Td&E(  
allowance to debtor 给债务人的津贴 =ZV+*cCC=q  
alteration of capital 资本更改 dt=M#+g  
alternate trustee 候补受托人 Fv^>^txh  
amalgamation 合并 qssK0!-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 se_Oi$VZ{  
ambit of charges 征税范围;收费范围 -Y"2c,~pH  
amended valuation 经修订的估值 gazX2P[D  
American Commodities Exchange 美国商品交易所 FYg{IKg  
American Express Bank Limited 美国运通银行 \3 rgwbF  
American Stock Exchange 美国证券交易所 T%TO?[cN  
amortization 摊销 oSR;Im<2  
amount due from banks 存放银行同业的款项 sw(|EZ7F  
amount due from banks abroad 存放海外银行同业的款项 H7{kl  
amount due from holding companies 控股公司欠款 }mk z_P(Z  
amount due from local banks 存放本港银行同业的款项 ( ~>-6Nb 5  
amount due to banks 银行同业的存款 *MCkezW7{  
amount due to banks abroad 海外银行同业的存款 tg2+Z\0)4g  
amount due to holding companies 控股公司存款 kf' 4C "}  
amount due to local banks 本港银行同业的存款 0}>p)k3&A  
amount due to outport banks 外埠银行同业的存款 2tp95E`(O  
amount for note issue 发行纸币的款额 *u>[  
amount of bond 担保契据的款额 <{HV|B7  
amount of consideration 代价款额 wX@g >(  
amount of contribution 供款数额 c5eimA%`  
amount of indebtedness 负债款额 Fe 7 8YDx?  
amount of principal of the loan 贷款本金额 Og2w] B[  
amount of rates chargeable 应征差饷数额 B1U7z1<  
amount of share capital 股本额 .T~Oc'wGo  
amount of sums assured 承保款额 kKVNE h Tp  
amount of variation 变动幅度 I^``x+a  
amount of vote 拨款数额 E@@XWU21;N  
amount payable 应付款额 U]E~7C  
amount receivable 应收款额 `y&2Bf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T' )l  
analysis 分析 ir;az{T#U  
ancillary risk 附属风险 s<LYSrd  
annual account 周年帐目;周年帐目报表;年度决算;年结 &X}i%etp^2  
annual accounting date 年结日期 ML1/1GK*i+  
annual allowance 每年免税额;年积金;年度津贴;年津 R8, g^N  
annual balance 年度余额 cEPqcy *  
annual disposable income 每年可动用收入 N<HJ}geC "  
annual estimates 周年预算 Pfg.'Bl  
annual fee 年费 n 8)eC2 A  
annual general meeting 周年大会 @PKY>58)  
annual growth rate 年增率;每年增长率 Y)C!N$=@Q  
annual long-term supplement 长期个案每年补助金 ZlL]AD@  
annual pensionable emolument 可供计算退休金的年薪 F^wm&:%{`  
annual report 年报 mw${3j~&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R6irL!akAd  
annual return 周年报表;周年申报表;每年报税表格 H7Ee0T(`  
Annual Return Rules 《周年报表规则》 _GL:4  
annual review of consumer prices 每年消费物价回顾 5&Le?-/\  
annual roll-forward basis 逐年延展方式 >s ;dooZ  
annual salary 年薪 7Y1FFw |  
annual statement 年度报表;年度决算表 GUvEOD=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 E$5A 1  
annuitant 年金受益人 h`MTB!o  
annuity 年金 $_W kI^  
annuity contract 年金合约 =i Wn T  
annuity on human life 人寿年金 wvEdZGO8!  
antecedent debt 先前的债项 OGnuBK  
ante-dated cheque 倒填日期支票 %Wg8dy|  
anticipated expenditure 预期开支 V.kf@  
anticipated net profit 预期纯利 1n>(CwLG"  
anticipated revenue 预期收入 ^r 9  
anti-inflation measure 反通货膨胀措施 Wtj* Z.=:  
anti-inflationary stance 反通货膨胀立场 TDW\n  
apparent deficit 表面赤字 3ZL<6`YF  
apparent financial solvency 表面偿债能力 8]% e[  
apparent partner 表面合伙人 Ob h@d|  
application for personal assessment 个人入息课税申请书 /V E|FTs  
application of fund 资金应用 9.l*#A^  
application to release as liquidator and to destruct the books of accounts and documents [Pz['q L3t  
申请免除清盘人职务及毁灭帐簿与文件 EpH\;25u  
appointed actuary 委任精算师 z CFXQi  
appointed auditor 委任核数师;委任审计师 FWQNO(  
appointed trustee 委任的受托人 Ibu  5  
appointer 委任人 r[KX"U-  
apportioned pro rata 按比例分摊 6F3FcUL  
apportionment 分配;分摊 p']oy;t  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 y9Q.TL>=[  
apportionment formula 分摊方程式 te#Wv9x  
apportionment of estate duty 遗产税的分摊 2Afg.-7EP  
appraisal 估价;评估 zXv2plw(  
appreciable growth 可观增长 ,-5|qko=  
appreciable impact 显着影响 ![aa@nOSa  
appreciable increase 可观增长 8/ PS#dM\  
appreciation 增值;升值 JR4fJG  
appreciation against other currencies 相对其他货币升值 X32{y973hT  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 9 EV.![  
appreciation tax 增值税 yz^Rm2$f9  
appropriation 拨款;拨用;拨付 mW 'sdb  
appropriation account 拨款帐目 '0jn|9l58  
Appropriation Bill 拨款法案 /NFm6AA]  
appropriation-in-aid system 补助拨款办法 q3/ 0xN+?  
approved assets 核准资产 Xny{8Oo<1?  
approved basket stock 认可一篮子证券 '>#8 F.  
approved budget 核准预算 :$&v4IW  
approved charitable donation 认可慈善捐款 c#`&uLp  
approved charitable institution 认可慈善机构 ")eY{C  
approved currency 核准货币;认可货币 eDS,}Z'  
approved estimates 核准预算 Z3z"c B  
approved estimates of expenditure 核准开支预算 [ih^VlZ  
approved overseas insurer 核准海外保险人 C;XhnqWv+l  
approved overseas trust company 核准海外信托公司 $VUX?ii$7=  
approved pooled investment fund 核准汇集投资基金 %.  W56  
approved provident fund scheme 认可公积金计划 e4Q2$ Q@b  
approved provision 核准拨款 yuq2)  
approved redeemable share 核准可赎回股份 _'Hw` 0}s  
approved regional stock 认可地区性证券 .CBb%onx  
approved retirement scheme 认可退休金计划 E8b:MY  
approved subordinated loan 核准附属贷款 aJ$({ZN\#  
arbitrage 套戥;套汇;套利 ^_G@a,  
arbitrageur 套戥者;套汇者 gE~LPwM  
arbitrary amount 临时款项 `-w;/A"MJ  
arrangement 措施;安排;协定 6l& ,!fd  
arrears 欠款 (A\\s$fE/1  
arrears of pay 欠付薪酬 F4 =V* /7  
arrears of revenue 逾期未收税款;逾期未收的帐项 >|g(/@IO  
articles of association 组织章程;组织细则;组织章程细则 ?dAy_| zD  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 EEj.Kch}4  
ascertainment of profit 确定利润 sc$I,|d2  
"Asia Clear" “亚洲结算系统” @ x5LrQ_`r  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O#x=iZI  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OzUo}QN  
Asian Development Fund [ADF] 亚洲发展基金 ^BhS*  
Asian dollar bond 亚洲美元债券 E5g|*M.+f  
Asian dollar market 亚洲美元市场 U*7x81v?j  
Asian dollar rate 亚洲美元利率 b r\_  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IRT0   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 n|eM}ymF+  
asked price 沽盘;喊价;索价;卖方报价 b>L?0p$ej  
assessable income 应评税入息 r&Qq,koE  
assessable loss 应评税亏损 V3q [ $~9  
assessable profit 应评税利润 5odXT *n  
assessable value 应评税值 tYCVVs`?  
assessed profit 估定利润 #i=k-FA)H  
assessed value 经评估价值 |Jny0a/0  
assessment 评税;评定;估价;评税单 YU/?AQg  
assessment number 评税编号;估价编号 nG0R1<  
assessment of additional tax 补加税评税 (0^ZZe`# j  
assessment of performance 业绩评估;实绩评价 )_SpY\J  
Assessor 评税主任 k[{ ~ eN:  
asset price bubbles 资产价格泡沫 ~ ;ObT=  
asset-backed securities 具资产保证的证券 |X;|=.  
assets accretion 资产增值 Y |9  
assets and liabilities 资产与负债 0?O$->t  
assets betterment statement 资产递增表;资产改进表 b!`{fwV  
assets lending 实物放款;有抵押贷款 Cm;M; ?  
assets of the company passing on the death 死者去世时转移的公司资产 /n1L},67h  
assets pledged as security for liabilities 用作负债抵押的资产 Q+ZZwqyxD  
assets portfolio 资产投资组合 hd@jm^k  
assets price 资产价格 3>mAZZL5[  
assets quality 资产质素 CI^s~M >  
assets realization 资产变现 >Et~h65d5  
assets refinancing arrangement 资产再集资安排 LpN3cy>U  
assets securitization 资产证券化 ;Pe=cc"@  
assets situated outside Hong Kong 在香港以外地方的资产 ]D[\l$(  
assets stripping 削减资产;拆卖资产 V E?Aa  
assets value 资产值 $0|`h)&  
assignee 承让人 ]EqwDw4  
assignment 转让;转让书;转让契 ji.T7wn1u  
assignment of interest 权益转让 5:(/k\9+yv  
assignment of letters patent and trade mark 专利证书及商标转让 "<&) G{  
assignment of property 物业转让;物业转让书 DcN!u6sJ  
assignment right 转让权 ~]SCf@pRk  
assignor 转让人 63/a 0Yn  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 P=R-1V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zJov*^T-C  
associate member 附属会员 yX/{eX5dr  
associated body corporate 相联法人团体 $N\k*=  
associated company 相联公司;联属公司 8&yI1XM|  
associated corporation 相联法团 UT0}Ce>e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] GI6]Ecc  
公认会计师公会〔英国〕 B[9y<FB+  
Association of Futures Exchange Brokers 香港期货经纪协会 5&qBG@Hw]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 KkCsQ~po  
association of underwriters 承保人组织 ehTv@2b  
assumption of control 接管 D!&]jkUN  
assurance 担保;保险;转易;转易书 F ESl#.}  
assurance of interest 权益的转易 Uo;a$sR  
at 19XX price 按一九XX年价格计算 DMlr%)@ {  
at a discount 按赔价计算;按贴水价格计算;打折扣 Vllxv6/_  
at a premium 按溢价计算;按升水价格计算 Ko0?c.l  
at call 通知付款;按通知 p}8?#5`/w  
at constant market price 按固定市价计算 3Uej]}c  
at constant price 按固定价格计算 _{$<s[S  
at cost 按成本计算 !6,rN_a@Y  
at current market price 按当时市价计算;按现时市价计算 v[V7$.%5Q  
at current price 按当时价格计算;按现时价格计算 v2k@yxt(  
at factor cost 按要素成本计算;按生产要素成本计算 tXcZl!3x  
at money-of-the-day price 按付款当日价格计算 s"R5'W\U  
at or better 按指定或较佳价位〔买卖指令〕 S_?sJwM  
at par 按面值计算;平价 Po*!eD  
at sight 见票即付 & H8  %  
at the close 按收市盘 3n~O&{  
at the opening 按开市盘 &hih p"  
attestation 见证;见证条款 m|3 Q'  
at-the-money option 平价期权 88l1g,`**  
attorney 受权人;受托代表人 u;+8Jg+xH/  
attornment 新拥有人承认书 RAWzQE }  
attributable profit 可归属利润 _|T{2LvwT  
attributable share value 可归属股份价值 \i+Ad@)  
Auckland Stock Exchange 奥克兰证券交易所 *Qyu QF  
auction 拍卖 &4ndi=.#rg  
auctioneer 拍卖商 b[<L l%K  
audit 审计;核数 ]- _ ma  
Audit Commission 审计署 "z*.Bk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?TJ4L/"(k6  
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〕 sDAP'&  
audit review 帐目审查 E1SWZ&';  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 uh`5:V  
audited account 审计帐目;经审计的帐目 Swh\^/B8  
audited annual account 经审计的周年帐目 `@ny!S|1/  
audited balance sheet 经审计的资产负债表 QAAuFZs  
auditor 核数师;核数主任;审计师 yzZzaYv "/  
auditor's certificate 核数师证明书;审计师证明书 ;tQ(l%!  
auditor's report 核数师报告;审计师报告 ;YSe:m*  
Aussie bond 澳元债券 T}/|nOu 5  
austerity budget 紧缩预算 @Ne&%F?^Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 P+BGCc%);B  
Australia All Ordinaries Index 澳洲所有普通股票指数 X&IT  s  
Australian Dollar [AUD] 澳元 LH.Gf  
Australian Options Market 澳大利亚期权市场 m#[9F']Z`  
Australian Securities Commission 澳洲证券事务监察委员会 #+i:s92],  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 B):ZX#  
Australian Stock Exchange 澳大利亚证券交易所 LcB+L](  
Austrian Schilling [ATS] 奥地利先令 ^+~ 5\c*  
authentication 认证;鉴证 cQ'x]u_  
authority to purchase 委托购买证;委购书 3iUJ!gK  
authorization 认可;核准;授权;授权书 :s \zk^h?  
authorization by direction 指示授权 ~!=Am:-wr  
authorization by instruction 指令授权 v|KIVBkbT  
authorization by warrant 令状授权 :W6'G@ p  
authorization of unit trust 单位信托的认可 HB`'S7Q  
authorized agent 指定代理人 L9XfR$7,z  
authorized capital 法定资本 N;,zPWa  
authorized clerk 出市员  ? 8/r=  
authorized dealer 认可交易商 zliMG=6  
authorized financial institution 认可财务机构 )Ly ~\*  
authorized fund 认可基金 u80C>sQ  
authorized fund house 获授权的基金公司;认可基金公司 &*Xrh7K2e  
authorized institution 认可机构 w]nt_xj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #%F-Xsk  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 dm]g:KWg  
authorized insurer 获授权保险人;获认可承保人 JdLPIfI^  
authorized investment 特准投资项目 9HEqB0|ZRu  
authorized person 获授权人 7r^Cs#b+I  
authorized representative 获授权代表 !3iZa*  
authorized share capital 法定股本 IaQm)"Z  
automated quotation system 自动报价系统 ({@" {  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \o=9WKc  
自动交易系统〔香港期货交易所有限公司〕 5gV,^[E-z  
automatic adjustment mechanism 自动调整机制 DBG0)=SHy  
automatic adjustment system 自动调整系统 v9FR  
Automatic Clearing House 自动票据交换所 ,]nRnI^  
automatic exchange rates accumulation system 自动化汇率累集系统 ''D7Bat@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ." gq[0_YS  
automatic teller machine [ATM] 自动柜员机 4f~sRubK  
autopay 自动转帐 DaJ,( DJY  
available assets 可用资产 wEwR W  
available fiscal reserve 现存财政储备 $${3I4  
available profit 可用利润 8EMBqhl  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 cvo+{u$s  
average 平均;平均数;海损 K F_Uu  
average basic salary 平均基本薪金 x;`G n_  
average consumer expenditure 平均消费开支;一般消费开支 ~5h4 Gy)  
average cost 平均成本 =+b>d\7xG  
average cost of land production 增辟土地平均成本 S>r}3,]S  
average daily turnover 平均每日成交额 YtKT3u:x  
average daily wage rate 平均每日工资率 ]f?r@U'AS|  
average expenditure pattern 平均开支模式 7 )[2Ud8  
average growth rate 平均增长率 uF1 4;  
average net fixed assets 固定资产平均净值 UJQTArf  
average of relatives 相对价格平均数 I'^XEl?   
average price 平均价格 }st~$JsV1  
average propensity to consume 平均消费倾向;一般消费倾向 I\1"E y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9C2pGfEbn}  
average rate 平均率 M$Ui=GGq  
average revenue 平均收入;平均收益 "U"fsAc#  
average stock 平均库存;平均存货 0^\H$An*k  
average yearly rent 平均年租 e$P^},0/  
avoidance of double taxation 避免双重课税 j,;f#+O`g  
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 X@}7 # Vt  
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