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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: v1~`76^  
A share A股;甲类股份 Hbi2amfBu  
abatement of tax 减税;减扣免税额 r?wE;gH  
ABN AMRO Bank N.V. 荷兰银行 -,} ppTG  
above-the-line expenditure 线上项目支出;经常预算支出 M\jTeB"Z  
above-the-line receipt 线上项目收入;经常预算收入 2Ls  
ABSA Asia Limited 南非联合亚洲有限公司 \7A6+[ `fa  
absolute change 绝对数值变更 m'ykDK\B  
absolute expenditure 实际开支 *m`KY)b=l  
absolute guideline figure 绝对准则数字 Auf2JH~  
absolute interest 绝对权益 L }&$5KiwV  
absolute order of discharge 绝对破产解除令 wEJ?Y8  
absolute profit margin 绝对利润幅度 /]"2;e-s+  
absolute value 实值;绝对值 y w>T1  
absolutely vested interest 绝对既得权益 VH5Vg We  
absorbed cost 已吸收成本;已分摊成本 Dv[ 35[Yh  
absorption 吸收;分摊;合并 t"]~e"  
absorption rate 吸收率;摊配率;分摊率 K;#9: Z^+  
ACB Finance Limited 亚洲商业财务有限公司  XV*uu "F  
acceptable form of reciprocity 合理的互惠条件 .+Fh,bNYK  
acceptable rate 适当利率;适当汇率 mLL?n)   
acceptance agreement 承兑协议 J;cTEB  
acceptance for honour 参加承兑 V-%Am  
acceptor 承兑人;接受人;受票人 gTwxmp.,  
acceptor for honour 参加承兑人 5b-: e? |  
accident insurance 意外保险 m\?H < o0  
Accident Insurance Association of Hong Kong 香港意外保险公会 Jp]eFaqp  
accident insurance scheme 意外保险计划 l]v>PIh~N  
accident year basis 意外年度基准 Rjz~n38.  
accommodation 通融;贷款 :Vx5%4J  
accommodation bill 通融票据;空头票据 RE}$(T=  
accommodation party 汇票代发人 ({#M*=&"  
account balance 帐户余额;帐户结余 i& ybvTl  
account book 帐簿 (lR9x6yf  
account collected in advance 预收款项 <X1^w  
account current book 往来帐簿 h?ZxS  
account of after-acquired property 事后取得的财产报告 x"QZ}28(t  
account of defaulter 拖欠帐目 FZ^j|2.L*  
account payable 应付帐款 yZ]u{LJS  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 JJ$q*  
account receivable 应收帐款 a'2^kds  
account receivable report 应收帐款报表 CN, oH4IU  
account statement 结单;帐单;会计财务报表 ]:vo"{*C  
account title 帐户名称;会计科目 &o$Pwk\p/  
accountant's report 会计师报告 enJgk(  
Accountant's Report Rules 会计师报告规则 {expx<+4F  
accounting and auditing procedure 会计与审计程序;会计与核数程序 QSq0{  
Accounting Arrangements 《会计安排》 +nT(>RJR  
accounting basis 会计基础 I?!7]Sn$  
accounting by Official Receiver 破产管理署署长呈交的帐目 yxz"9PE/P  
Accounting Circular 《会计通告》 P\R#!+FgW8  
accounting class 会计类别 ?#0|A?U  
accounting date 记帐日期;会计结算日期 0O:')R&  
accounting for money 款项核算 [:(^n0%  
Accounting Officer 会计主任 _M;M-hk/  
accounting period 会计报告期;会计期 Uc?#E $X  
accounting policy 会计政策;会计方针 Au-h#YV  
accounting practice 会计惯例 WVfwt.Y  
accounting principle 会计准则 >2w^dI2  
accounting record 会计记录 :7-2^7z)  
accounting report 会计报告 xLmgr72D  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~'<ca<Go|  
Accounting Society of China 中国会计学会 o)pso\;  
accounting statement 会计报表 >l3iAy!sZ  
accounting system 会计制度;会计系统 <|MF\D'  
accounting transaction 会计事项;帐务交易 QZs ]'*=#  
accounting treatment 会计处理 aEW sru  
accounting year 会计年度 5p7?e3  
accretion 增值;添加 }hy, }2(8  
accrual 应计项目;应累算数目  F6\Hqv  
accrual basis 应计制;权责发生制 e7^B3FOx  
accrual basis accounting 应计制会计;权责发生制会计 X|w[:[P  
accrue 应累算;应计 mWPA]g(  
accrued benefit 应累算利益 ^E^Cj;od@  
accrued charges 应计费用 - .EH?{i  
accrued cumulative preference share dividend 应累算的累积优先股股息 .sOEqwO}>  
accrued expenses 应累算费用 ?]]d s]  
accrued interest payable 应付利息;应计未付利息 2)zAX"#/  
accrued interest receivable 应收利息;应计未收利息 C>:'@o Z  
accrued right 累算权益 b,Vg3BS  
accruing profit 应累算的利润 3</gK$f2  
accumulated fiscal reserve 累积财政储备 H${5pY_M  
accumulated profit 累积利润;滚存溢利 Ghb Jty`  
accumulated reserve 累积储备 Z>si%Npm\  
accumulation of surplus income 累积收益盈余 O<o>/HH$  
acquired assets 既得资产 ~d072qUos  
acquisition 收购;购置;取得 M)JKe!0ad1  
acquisition cost 购置成本 ,s9gGCA  
acquisition expenses 购置费用 :|tWKA  
acquisition of 100% interest 收购全部股权 @jxAU7!  
acquisition of control 取得控制权 h vO  
acquisition of fixed assets 购置固定资产 lEWF~L5=:  
acquisition of shell “买壳” NB|yLkoDyI  
acquisition price 收购价 Oe/\@f0bLT  
act of God 天灾 RMvq\J}w!  
acting partner 执事合伙人 2`;&Uwt  
active market 买卖活跃的市场;交投畅旺的市场;旺市 C@3`n;yZ=  
active partner 积极参与的合伙人 F?B`rw@xr  
active trading 交投活跃 Qmg2lP.)  
actual circulation 实际流通 ^f%hhpV@  
actual cost 实际成本 Sb& $xWL  
actual expenditure 实际开支;实际支出 zY=eeG+4s  
actual income 实际入息;实际收入;实际收益 >3Mzs AH\  
actual market 现货市场 y`|86` Y  
actual price 现货价;实际价格 ,&5\`  
actual profit 实际利润 R#^.8g)t  
actual quotation 实盘;实际价位;实际报价 [PW\l+i  
actual year basis 按实际年度计算 %A^V@0K3  
actuals 实货 ac%6eW0#  
actuarial investigation 精算调查 7B)m/%>3s  
actuarial principle 精算原则 1z5Oi u  
actuarial report 精算师报告 ;#Y'SK  
Actuarial Society of Hong Kong 香港精算学会 ?;0w1  
actuarial valuation 精算师估值 7a_tT;f;  
actuary 精算师 D,l&^diz  
ad referendum agreement 暂定协议;有待覆核的协定 QK`5KB(k'  
ad valorem duty 从价税;按值征税 nR(v~_y[V  
ad valorem duty system 从价税制 EIrAq!CA  
ad valorem fee 从价费 ~Bi>T15e  
ad valorem tariff 从价关税 S[ln||{  
additional allowance 额外免税额 DQ*T2*L  
additional amount for unexpired risk 未过期风险的额外款额 .;$Ub[  
additional assessable profit 补加应评税利润 kR,ry:J-  
additional assessment 补加评税 rd:WF(]  
additional commitment 额外承担 ^kO+NH40  
additional commitment vote 额外承担拨款 +>}LT_  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (E{}iq@2  
additional dependent parent allowance 供养父母额外免税额 k:QeZn(  
additional provision 额外拨款 <9bfX 91  
additional stamp duty 附加印花税 pRys 5/&v  
additional tax 补加税罚款;补加税款 u$38"&cmA  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 !ay:h Iv  
adjudged bankrupt 被裁定破产 [(rT,31cW  
adjudicated bankrupt 裁定破产人 `]7==c #Y  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?bH&F  
adjudication of bankruptcy 裁定破产;宣告破产 m0Geq.  
adjudication of insolvency 裁定无力偿还债务 }nUq=@ej  
adjusted actual 经调整的实数;调整后的实数 W2Ik!wEe&  
adjusted current assets 经调整的流动资产;调整后的流动资产 SIridZ*%  
adjusted figure 经调整的数字;调整后的数额 $Vp*,oRL  
adjusted liabilities 经调整的负债;调整后的负债 .US=fWyrb  
adjusted loss 经调整的亏损;调整后的亏损 Oo0SDWI`(  
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 !7hjA=0  
adjusted profit 经调整的利润;调整后的利润 4'wbtE|  
adjusted surplus 经调整的盈余额;调整后的盈余额 TKe\Bi  
adjusted value 经调整的价值;调整后的价值 D>fg  
adjustment 调整;修订;理算〔保险〕 !*1 $j7`tP  
adjustment centre 调剂中心 NHL9qL"qk  
adjustment lag 调整过程的时间差距;调整时差 hl]q6ZK!6  
adjustment mechanism 调整机制 /wI"oHZd  
adjustment of loss 亏损调整 K2> CR$L  
adjustment process 调整过程;调整程序 { )-8P  
adjustment range 调整幅度 !sG# 3sUe[  
administered exchange rate 受管制汇率 (hJ&`Tt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4OaU1Y[  
administration expenses 行政费用 tiGBjTPt  
administration fee 手续费;行政费 jP{&U&!i  
administration in bankruptcy 破产管理 yiw4<]{IX  
administration order 遗产管理令 `+m:@0&L  
administrator 管理人;遗产管理人 y '[VZ$^i  
administrator of the estate 遗产管理人 Gl"|t't(  
admission of debt 债项承认书 N<PDQ  
admission of proof 接纳债权证明 0MI4"<  
advance 放贷款项;垫付款项;预支款项;预付款项 .0Kc|b=w  
advance account 暂支帐目;预付款帐户 Uc;~q-??#  
advance compensation 预付补偿金 0,/I2!dF?  
advance from shareholder 股东垫款 jQrj3*V  
advance pending reimbursement 预支以待日后付还 p9>1a j2a  
advanced economy 先进经济体系 k5%W8dI  
advancement 预付;预付财产 B[,AR"#b  
advances warrant 垫款令 BPuum  
advancing 贷出 ?o6X_UxW!  
adverse balance 逆差 M>_vsI^I'  
adverse exchange 逆汇 k-Yli21-/|  
advertisement addressed to shareholders 在报章刊登的致股东通告 'eo/"~/*w  
advice for collection 托收通知书 ; ,}Dh/&E  
advice of drawing 提款通知书;汇票通知书 Z%Fc -KVt  
advice of payment 付款通知 5%%e$o+  
Advisory Committee [Securities and Futures Commission] 4`B3Kt`o  
谘询委员会〔证券及期货事务监察委员会〕 _ a#k3r  
Advisory Committee on Diversification 经济多元化谘询委员会 ,v%' 2[}  
affidavit 誓章;遗产申报誓章 @y'0_Y0-B  
affidavit of no receipt 述明无收款的誓章 1Q/= s,{u  
affiliate 联号;联营公司;附属公司 Kh$Q9$  
affiliated company 附属公司;联号;联营公司 Y b=77(Q V  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *4ido?  
affordability 负担能力 RH.qbPjx  
African Development Bank [AfDB] 非洲开发银行 5-hnk' ~  
after-acquired property 事后取得的财产 Z)}UCi+/".  
after-hours dealing 市后交易 zM,r0Z  
after-tax profit 税后盈利;税后利润;税后溢利 C-@[=  
agency agreement 代理协议 .VCF[AleS  
agency expenses 代理机构的开支 D 5bPF~q  
agency fee 代理费 )bWopc  
Agency Law 《代理法》  l*?_@  
agent 代理人;承销人 Z]e`bfNnI  
agent of company 公司代理人 +Bf?35LP  
agent's fee 代理人费;经纪费 s&hr$`V4  
aggregate 总计;总数;总体数字 lA pZC6Iwk  
aggregate amount 总款额;总额 P8(hHuO  
aggregate assets and liabilities 总体资产与负债 ^Z-oO#)h#  
aggregate at constant price 按固定价格计算的总体数字 uzI=.j  
aggregate demand 总需求 u"uL,w 1-  
aggregate gross position 总持仓量 [!De|,u(^  
aggregate limit 总限额 57~y 7/0  
aggregate of salaries tax 合计薪俸税 Ptc+ypTu  
aggregate performance 总体表现;总体业绩 -&COI-P8  
aggregate supply 总体供应 XEnu0 gr  
aggregate surplus 总盈余 W=#AfPi$&  
aggregate total 整体总额 }T0O~c{$i  
aggregate value 总值;合计价值 PY;tu#W!%  
aggregated basis 合计基准 Khb Ku0Z  
aggregated net chargeable income 合计应课税入息实额 AhD C5ue=  
aggregation 合并计算;合计;总和 jU $G<G  
aggregation of incomes of husband and wife 夫妇入息合并计算 sH.=Faos  
aggregation of property 财产的总和 _jc_(;KPF  
agio 差价;贴水 O%3Hp.|!  
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》 <PVwf`W.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment | UlG@Mn  
《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》 o@BV&|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !> =ybRe  
《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》 64mg:ed&  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8IA1@0n&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /)T~(o|i  
agreement for a settlement 授产协议 Cs_&BSs  
agreement for assignment 转让协议 }jUsv8`}8R  
agreement for sale 售卖协议;买卖协议 n1JtY75#,/  
agreement for sale and purchase 买卖协议 j*5IRzK1%0  
agreement for the payment of interest 支付利息协议 $&=xw _  
agreement for the repayment of money 还款协议 8PzGUn;\  
agreement of reinsurance 再保险协议 6Cz O ztn  
Agricultural Bank of China 中国农业银行 pB4Uc<e  
air passenger departure tax 飞机乘客离境税 @)BO`;*$fF  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 WR3,woo  
airport tax 机场税 `sCn4-$8  
alcohol duty 酒精税 |mP};&b  
alienation 让与;让渡;转让 ^$5 0[  
alimony 生活费;赡养费 5Yhcnwdm!  
All Ordinaries Index [AOI] 所有普通股指数 LQHL4jRXU  
all risks 全险;综合险 {O9(<g  
All Sales Record for Stock Market 《股票市场成交报告》 8Z0x*Ssk  
Allied Capital Resources Limited 新联财务有限公司 @zC6`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {nbT$3=Zt  
allocation letter 拨款信件 <)p.GAZ  
allocation of fund 分配款项;预留款项 Lo~ ;pvv  
allocation of profit 利润分配;溢利分配 1_<x%>zG  
allocation warrant 拨款令 59O-"Sc[  
allotment 分配;配股 s(nT7x+W  
allotment notice 股份配售通知;配股通知 b,^Gj]7  
allotment of shares 股份分配 0|RofL&o  
allowable 可获宽免;免税的 ?+))J~@t  
allowable business loss 可扣除的营业亏损 D3 yTN"  
allowable expenses 可扣税的支出 +rJ6DZ  
allowance 免税额;津贴;备抵;准备金 ."H;bfcL_  
allowance for debts 债项的免税额 ~L"$(^/  
allowance for depreciation by wear and tear 耗损折旧免税额 $'%GB $.  
allowance for funeral expenses 殡殓费的免税额 ] \M+ju  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `XhH{*Q"X  
allowance for repairs and outgoings 修葺及支出方面的免税额 qx'0(q2Ii(  
allowance to debtor 给债务人的津贴 "bIb?e2h9G  
alteration of capital 资本更改 X+C*+k,z  
alternate trustee 候补受托人 ~%8P0AP  
amalgamation 合并 SfnQW}RGI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?0_<u4  
ambit of charges 征税范围;收费范围 oX;.v9a  
amended valuation 经修订的估值 N^dQX,j  
American Commodities Exchange 美国商品交易所 54CJ6"q  
American Express Bank Limited 美国运通银行 | L8 [+_m  
American Stock Exchange 美国证券交易所 V2ih/mh   
amortization 摊销 Xva(R<W7d<  
amount due from banks 存放银行同业的款项 bAPMD  
amount due from banks abroad 存放海外银行同业的款项 G;3%k.{  
amount due from holding companies 控股公司欠款 ?id) 2V0s  
amount due from local banks 存放本港银行同业的款项 VD$5 Djq  
amount due to banks 银行同业的存款 1>OlBp  
amount due to banks abroad 海外银行同业的存款 E=N$JM  
amount due to holding companies 控股公司存款 Z^ :_,aJ?  
amount due to local banks 本港银行同业的存款 g#=<;X2  
amount due to outport banks 外埠银行同业的存款 >I|8yqbfm  
amount for note issue 发行纸币的款额 8i154#l+\  
amount of bond 担保契据的款额 dMH_:jb  
amount of consideration 代价款额 >[AmIYg  
amount of contribution 供款数额 Tb$))O}  
amount of indebtedness 负债款额  SvT0%2  
amount of principal of the loan 贷款本金额 1o`1W4Q  
amount of rates chargeable 应征差饷数额 E ?Mgbd3  
amount of share capital 股本额 rXi&8R[  
amount of sums assured 承保款额 [zx|3wWAX-  
amount of variation 变动幅度 J5G<Y*q  
amount of vote 拨款数额 '9zW#b  
amount payable 应付款额  E.h  
amount receivable 应收款额 0&UG=q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PjeI&@  
analysis 分析 |n/;x$Cb  
ancillary risk 附属风险 $<v4c5r]O  
annual account 周年帐目;周年帐目报表;年度决算;年结 dS ojq6M  
annual accounting date 年结日期 2%sZaM  
annual allowance 每年免税额;年积金;年度津贴;年津 UZI:st   
annual balance 年度余额 o]q~sJVk6  
annual disposable income 每年可动用收入 WR{m?neE_N  
annual estimates 周年预算 *S ag  
annual fee 年费 rO7_K>g?  
annual general meeting 周年大会 u%~'+=  
annual growth rate 年增率;每年增长率 ) 2Ei<  
annual long-term supplement 长期个案每年补助金 hOwb   
annual pensionable emolument 可供计算退休金的年薪 F qH))2  
annual report 年报 ENuL!H>;*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `eM ZhY o  
annual return 周年报表;周年申报表;每年报税表格 gz~oQ l)zJ  
Annual Return Rules 《周年报表规则》 WT'-.UX m  
annual review of consumer prices 每年消费物价回顾 ryL1<u ~  
annual roll-forward basis 逐年延展方式 S=_u3OH0  
annual salary 年薪 cXPpxRXBD  
annual statement 年度报表;年度决算表 9wYm(7M6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ~_fc=^o  
annuitant 年金受益人 wa8jr5/k"  
annuity 年金 a9-Mc5^'n  
annuity contract 年金合约 ^%$IdDx  
annuity on human life 人寿年金 -D~K9u]U_  
antecedent debt 先前的债项 VcrMlcnO  
ante-dated cheque 倒填日期支票 mD'nF1o Ly  
anticipated expenditure 预期开支 $|=| "/  
anticipated net profit 预期纯利 ]lwf6'  
anticipated revenue 预期收入 &<N8d(  
anti-inflation measure 反通货膨胀措施 KnkmGy  
anti-inflationary stance 反通货膨胀立场 ^ Kz ?SO  
apparent deficit 表面赤字 :}e<  
apparent financial solvency 表面偿债能力 |M;Nq@bRv  
apparent partner 表面合伙人 gw)4P tb!  
application for personal assessment 个人入息课税申请书 [P &B  
application of fund 资金应用 <[k3x8H'  
application to release as liquidator and to destruct the books of accounts and documents #c:s 2EL  
申请免除清盘人职务及毁灭帐簿与文件 ^ 8}P_  
appointed actuary 委任精算师 K1 "HJsj  
appointed auditor 委任核数师;委任审计师 Wq A) V,E  
appointed trustee 委任的受托人 K,g6y#1"  
appointer 委任人 M{J>yN  
apportioned pro rata 按比例分摊 g>VtPS5 y  
apportionment 分配;分摊 q-(~w!e  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ni/s/^  
apportionment formula 分摊方程式 U4"^NLAq  
apportionment of estate duty 遗产税的分摊 |8'}mjs.Q  
appraisal 估价;评估 L<!h3n  
appreciable growth 可观增长 ?{ )'O+s  
appreciable impact 显着影响 @rYZ0`E9  
appreciable increase 可观增长 +j 9+~  
appreciation 增值;升值 N|yA]dg[  
appreciation against other currencies 相对其他货币升值 uVqc:Q"  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 jlBsm'M<m  
appreciation tax 增值税 M7/5e3  
appropriation 拨款;拨用;拨付 NCKR<!(  
appropriation account 拨款帐目 NPH(v`  
Appropriation Bill 拨款法案 FEk9a^Xyx  
appropriation-in-aid system 补助拨款办法 Xex7Lr&  
approved assets 核准资产 X%YZQc9  
approved basket stock 认可一篮子证券 CH4Nz'X2  
approved budget 核准预算 6>WkisxG  
approved charitable donation 认可慈善捐款 jWUrw  
approved charitable institution 认可慈善机构 { 4j<X5V  
approved currency 核准货币;认可货币 :zU4K=kR  
approved estimates 核准预算 ~!({U nt+'  
approved estimates of expenditure 核准开支预算 8WytvwB}  
approved overseas insurer 核准海外保险人 2U[/"JL  
approved overseas trust company 核准海外信托公司 >)WE3PT/O"  
approved pooled investment fund 核准汇集投资基金 u.2X "  
approved provident fund scheme 认可公积金计划 k{f1q>gd  
approved provision 核准拨款 f! +d*9  
approved redeemable share 核准可赎回股份 x<l 5wh  
approved regional stock 认可地区性证券 spA|[\Nl  
approved retirement scheme 认可退休金计划 96\FJHt Z  
approved subordinated loan 核准附属贷款 $*{,Z<|2  
arbitrage 套戥;套汇;套利 }@bp v  
arbitrageur 套戥者;套汇者 %g7j7$c  
arbitrary amount 临时款项 16Qu{K  
arrangement 措施;安排;协定 )j8'6tk)Z  
arrears 欠款 N6[Z*5efR  
arrears of pay 欠付薪酬 'gN[LERT  
arrears of revenue 逾期未收税款;逾期未收的帐项 tV=Qt[|@  
articles of association 组织章程;组织细则;组织章程细则 ?*~ ~Ok  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [\ku,yd%0  
ascertainment of profit 确定利润 \;-Yz  
"Asia Clear" “亚洲结算系统” niS\0ZA  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 YMw,C:a4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 4m\Cc_:jO  
Asian Development Fund [ADF] 亚洲发展基金 @lzq`SzM  
Asian dollar bond 亚洲美元债券 1jx?zvE,  
Asian dollar market 亚洲美元市场 eYv^cbO@:  
Asian dollar rate 亚洲美元利率 $~8gh>`]  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &5HI   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 yFAUD ro  
asked price 沽盘;喊价;索价;卖方报价 w_U#z(W3l  
assessable income 应评税入息 W _[9  
assessable loss 应评税亏损 S8v,' Cc  
assessable profit 应评税利润 ^X#)'\T  
assessable value 应评税值 :30daKo  
assessed profit 估定利润 e[fld,s  
assessed value 经评估价值 i`i`Hu>  
assessment 评税;评定;估价;评税单 htYfIy{5w  
assessment number 评税编号;估价编号 =4)8a"7#.  
assessment of additional tax 补加税评税 w%wVB/(  
assessment of performance 业绩评估;实绩评价 [ (Y@  
Assessor 评税主任 s[4qC  
asset price bubbles 资产价格泡沫 9uxoMjR-  
asset-backed securities 具资产保证的证券 <1vogUDW  
assets accretion 资产增值 T7qp ({v?Q  
assets and liabilities 资产与负债 |3k r*#  
assets betterment statement 资产递增表;资产改进表 VKPsg  
assets lending 实物放款;有抵押贷款 )E",)}Nh  
assets of the company passing on the death 死者去世时转移的公司资产 #: EhGlq8  
assets pledged as security for liabilities 用作负债抵押的资产 WDnNVE  
assets portfolio 资产投资组合 k Jz^\Re  
assets price 资产价格 ,M]W_\N~E  
assets quality 资产质素 ^d>m`*px  
assets realization 资产变现 $m)eO8S+  
assets refinancing arrangement 资产再集资安排 qW3XA$g|j'  
assets securitization 资产证券化 +^J&x>5  
assets situated outside Hong Kong 在香港以外地方的资产 `_DA!  
assets stripping 削减资产;拆卖资产 \HD:#a  
assets value 资产值 nVpDjUpN  
assignee 承让人 wI7.M Gt  
assignment 转让;转让书;转让契 yTc&C)Jba  
assignment of interest 权益转让 HZ(giAyjq  
assignment of letters patent and trade mark 专利证书及商标转让 a"cw%L  
assignment of property 物业转让;物业转让书 {dh@|BzsbH  
assignment right 转让权 Wu,=jL3?$A  
assignor 转让人 #x;d+Q@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ?RE"<L  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )3F}IgD  
associate member 附属会员 A _7I0^  
associated body corporate 相联法人团体 `MT.<5H  
associated company 相联公司;联属公司 P{RGW.Ci@  
associated corporation 相联法团 k(`>(w  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 5-4  
公认会计师公会〔英国〕 v%#@.D!)  
Association of Futures Exchange Brokers 香港期货经纪协会 )"Ujx`]4r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 f !7fz~&Sh  
association of underwriters 承保人组织 ,jnaa(n  
assumption of control 接管 p*jH5h cy  
assurance 担保;保险;转易;转易书 ,*[N_[  
assurance of interest 权益的转易 ^K<!`B  
at 19XX price 按一九XX年价格计算 fG?a"6~  
at a discount 按赔价计算;按贴水价格计算;打折扣 xJ^B.;>  
at a premium 按溢价计算;按升水价格计算 ]'<}kJtN.  
at call 通知付款;按通知 3W[||V[r]<  
at constant market price 按固定市价计算 \0*dKgN  
at constant price 按固定价格计算 _+Z;pt$C  
at cost 按成本计算 HH3Z?g  
at current market price 按当时市价计算;按现时市价计算 f4`Nws-dP  
at current price 按当时价格计算;按现时价格计算 [+@T"2h2b  
at factor cost 按要素成本计算;按生产要素成本计算 4Qi-zNNB  
at money-of-the-day price 按付款当日价格计算 ,\T`gh  
at or better 按指定或较佳价位〔买卖指令〕 ZRGe$HaU  
at par 按面值计算;平价 jJ RaY3  
at sight 见票即付 B&(/,.  
at the close 按收市盘 6EY 0Fjsi  
at the opening 按开市盘 nBd(p Oe  
attestation 见证;见证条款 >TGc0 z+  
at-the-money option 平价期权 k/U rz*O  
attorney 受权人;受托代表人 FrRUAoF O  
attornment 新拥有人承认书 A(XX2f!i  
attributable profit 可归属利润 }Oe4wEYN)  
attributable share value 可归属股份价值 -g"Wi@Qr  
Auckland Stock Exchange 奥克兰证券交易所 >N0L  
auction 拍卖 cI6Td*vM  
auctioneer 拍卖商 ?:5/4YC  
audit 审计;核数 v/7^v}[<  
Audit Commission 审计署 fDXTedrG/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] e ?Jgk$"  
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〕 d_[ zt)  
audit review 帐目审查 &?j\=%  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M?m@o1\;W  
audited account 审计帐目;经审计的帐目 do l8O  
audited annual account 经审计的周年帐目 t ,EMyZ  
audited balance sheet 经审计的资产负债表 Y6jgAq  
auditor 核数师;核数主任;审计师 i:&$I=  
auditor's certificate 核数师证明书;审计师证明书 wgQx.8 h>  
auditor's report 核数师报告;审计师报告 :VR% I;g;  
Aussie bond 澳元债券 f]Zj"Tt-  
austerity budget 紧缩预算 %xX b5aY  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2`V0k.$?p  
Australia All Ordinaries Index 澳洲所有普通股票指数 HbCcROl(  
Australian Dollar [AUD] 澳元 $7O3+R/=  
Australian Options Market 澳大利亚期权市场 ~A(^<  
Australian Securities Commission 澳洲证券事务监察委员会 U @}r?!)"f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 |41~U\  
Australian Stock Exchange 澳大利亚证券交易所 @E> rqI;`  
Austrian Schilling [ATS] 奥地利先令 }?CKE<#%  
authentication 认证;鉴证 YvUV9qps~  
authority to purchase 委托购买证;委购书 -|:mRAe  
authorization 认可;核准;授权;授权书 ] < ;y_  
authorization by direction 指示授权 d|sf2   
authorization by instruction 指令授权 FbCuXS=+`  
authorization by warrant 令状授权 02[*b  
authorization of unit trust 单位信托的认可 )ItW}1[I  
authorized agent 指定代理人 b. :2x4  
authorized capital 法定资本 GG4FS  
authorized clerk 出市员 (F*y27_u  
authorized dealer 认可交易商 H=XdgOui  
authorized financial institution 认可财务机构 eV9,G8  
authorized fund 认可基金 0,cU^HMA  
authorized fund house 获授权的基金公司;认可基金公司 B}I9+/|{  
authorized institution 认可机构 d(vt0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ,W$&OD  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =+4om*  
authorized insurer 获授权保险人;获认可承保人 k5X-*^U=V}  
authorized investment 特准投资项目 F\<{:wu   
authorized person 获授权人 , 9buI='  
authorized representative 获授权代表 ) '/xNR  
authorized share capital 法定股本 (Kw%fJT  
automated quotation system 自动报价系统 {P==6/<2o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5',&8  
自动交易系统〔香港期货交易所有限公司〕 .07k G]  
automatic adjustment mechanism 自动调整机制 [KEw5-=i@  
automatic adjustment system 自动调整系统 ;IT'6m`@W  
Automatic Clearing House 自动票据交换所 G1SOvdq  
automatic exchange rates accumulation system 自动化汇率累集系统 TOx@Y$_9Q8  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 4=njM`8Y'  
automatic teller machine [ATM] 自动柜员机 [mo9?  
autopay 自动转帐 #,SPV&  
available assets 可用资产 Jn\>S z(96  
available fiscal reserve 现存财政储备 N8*QAe kN  
available profit 可用利润 1/=6s5vS}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 e=ry_@7  
average 平均;平均数;海损 0J .]`kR  
average basic salary 平均基本薪金 |-]'~ @~  
average consumer expenditure 平均消费开支;一般消费开支 !3ji]q;uF  
average cost 平均成本 c`UizZ  
average cost of land production 增辟土地平均成本 =_$Hn>vO  
average daily turnover 平均每日成交额 4@jX{{^6%  
average daily wage rate 平均每日工资率 Upc_"mkI.  
average expenditure pattern 平均开支模式 q3u:Tpn4%  
average growth rate 平均增长率 k P=~L=cK  
average net fixed assets 固定资产平均净值 `cFNO:  
average of relatives 相对价格平均数 g9F?j  
average price 平均价格 iG{xDj{CKv  
average propensity to consume 平均消费倾向;一般消费倾向 #a 4X*X.8c  
average propensity to save 平均储蓄倾向;一般储蓄倾向 gS!zaD7Nr  
average rate 平均率 QRdh2YH`  
average revenue 平均收入;平均收益 P\$%p-G  
average stock 平均库存;平均存货 \ Ju7.3.  
average yearly rent 平均年租 1 l-Y)   
avoidance of double taxation 避免双重课税 qKI)*o062  
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 |u#7@&N1  
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