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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: (JOR: 1aT  
A share A股;甲类股份 8rJf2zL  
abatement of tax 减税;减扣免税额 Z8h;3Ek  
ABN AMRO Bank N.V. 荷兰银行 MsIaMW_  
above-the-line expenditure 线上项目支出;经常预算支出 V`/c#y||  
above-the-line receipt 线上项目收入;经常预算收入 D)4#AI  
ABSA Asia Limited 南非联合亚洲有限公司 n|.eL8lX.<  
absolute change 绝对数值变更 :Id8N~g  
absolute expenditure 实际开支 .+8#&Uy  
absolute guideline figure 绝对准则数字 ^Q0=Ggh  
absolute interest 绝对权益 `:ZaT('h  
absolute order of discharge 绝对破产解除令 oP 7)  
absolute profit margin 绝对利润幅度 _o?aO C  
absolute value 实值;绝对值 t#f-3zd9  
absolutely vested interest 绝对既得权益 =<(6yu_  
absorbed cost 已吸收成本;已分摊成本 `v(!IBP|  
absorption 吸收;分摊;合并 :zIB3nT^  
absorption rate 吸收率;摊配率;分摊率 mbhh  
ACB Finance Limited 亚洲商业财务有限公司 |w~*p N0  
acceptable form of reciprocity 合理的互惠条件 ,3G B9  
acceptable rate 适当利率;适当汇率 oKkDG|IE  
acceptance agreement 承兑协议 wE9z@\z]  
acceptance for honour 参加承兑 vfDX~_N  
acceptor 承兑人;接受人;受票人 Iza#v0  
acceptor for honour 参加承兑人 yHf^6|$8  
accident insurance 意外保险 {J)gS  
Accident Insurance Association of Hong Kong 香港意外保险公会 6R3/"&P(/#  
accident insurance scheme 意外保险计划 Y*jkUQ  
accident year basis 意外年度基准 C@XnV=J  
accommodation 通融;贷款 4%yeEc ;z  
accommodation bill 通融票据;空头票据 R Ee~\n+P^  
accommodation party 汇票代发人 BUI#y `J  
account balance 帐户余额;帐户结余 ;x|? N*  
account book 帐簿 |P9MhfN  
account collected in advance 预收款项 Z~w?Qm:/  
account current book 往来帐簿 A] 'XC"lS  
account of after-acquired property 事后取得的财产报告 .db:mSrL  
account of defaulter 拖欠帐目 hE,-CIRg  
account payable 应付帐款 ^8ilUu  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 E_D@ 7a  
account receivable 应收帐款 -idbR[1{?  
account receivable report 应收帐款报表 T-s[na(/L  
account statement 结单;帐单;会计财务报表 `P|V&;}K  
account title 帐户名称;会计科目 *g'%5i1ed  
accountant's report 会计师报告 (L1O;~$  
Accountant's Report Rules 会计师报告规则 %t.\J:WN;  
accounting and auditing procedure 会计与审计程序;会计与核数程序 %gqu7}'  
Accounting Arrangements 《会计安排》 Ql}#mC.>/  
accounting basis 会计基础 sx[mbKj<  
accounting by Official Receiver 破产管理署署长呈交的帐目 ZI :wJU:f  
Accounting Circular 《会计通告》 D_z&G)  
accounting class 会计类别 |ns9ziTDI  
accounting date 记帐日期;会计结算日期 Lnh'y`q  
accounting for money 款项核算 SrWmV@"y  
Accounting Officer 会计主任 HZ{DlH;&  
accounting period 会计报告期;会计期 C91'dM  
accounting policy 会计政策;会计方针 R6o07.]  
accounting practice 会计惯例 &oVZ2.O#(  
accounting principle 会计准则 k^UrFl  
accounting record 会计记录 ^D {v L  
accounting report 会计报告 >I/~)B`jhE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 bC&xN@4  
Accounting Society of China 中国会计学会 d$MewDW UN  
accounting statement 会计报表 \rbvlO?}  
accounting system 会计制度;会计系统 8Sf}z@~]  
accounting transaction 会计事项;帐务交易 9M[   
accounting treatment 会计处理 DQN"85AIZ  
accounting year 会计年度 w*Ze5j4@ \  
accretion 增值;添加 cn_KHz=  
accrual 应计项目;应累算数目 RBeQT=B8~  
accrual basis 应计制;权责发生制 *ES"^N/88  
accrual basis accounting 应计制会计;权责发生制会计 >o"0QD  
accrue 应累算;应计 ?,Wm|xY  
accrued benefit 应累算利益 UPuG&A#VV  
accrued charges 应计费用 &:C(,`~  
accrued cumulative preference share dividend 应累算的累积优先股股息 6se[>'5  
accrued expenses 应累算费用 G>2: WQ/  
accrued interest payable 应付利息;应计未付利息 'Hq#9?<2M  
accrued interest receivable 应收利息;应计未收利息 >hotkMX `3  
accrued right 累算权益 }"^d<dvuz  
accruing profit 应累算的利润 ~X) 1!Sr  
accumulated fiscal reserve 累积财政储备 C !Lu`y  
accumulated profit 累积利润;滚存溢利 b:*( f#"q  
accumulated reserve 累积储备 eGrxS;NY  
accumulation of surplus income 累积收益盈余 pN;Tt+}  
acquired assets 既得资产 6bpO#&T  
acquisition 收购;购置;取得 VpM(}QHd  
acquisition cost 购置成本 y[f6J3/  
acquisition expenses 购置费用 0ARj3   
acquisition of 100% interest 收购全部股权 rY=dNK]d  
acquisition of control 取得控制权 \z-OJ1[F  
acquisition of fixed assets 购置固定资产 N?%FVF  
acquisition of shell “买壳” kgFx  
acquisition price 收购价 _~b]/]|z#N  
act of God 天灾 Oimq P  
acting partner 执事合伙人 (Vy`u)gG  
active market 买卖活跃的市场;交投畅旺的市场;旺市 M ~6k[ew  
active partner 积极参与的合伙人 Ot!*,%sjQ  
active trading 交投活跃 VSc)0eyn  
actual circulation 实际流通 Z#_VxA>]v  
actual cost 实际成本 $olITe"$g  
actual expenditure 实际开支;实际支出 G8hDR^ra  
actual income 实际入息;实际收入;实际收益 rEs Gf+4  
actual market 现货市场 c~Z\|Y`#B  
actual price 现货价;实际价格 |0N1]Hf   
actual profit 实际利润 -~=:tn)0  
actual quotation 实盘;实际价位;实际报价 Jy#2 1  
actual year basis 按实际年度计算 NK(; -~{P  
actuals 实货 X&Pj  
actuarial investigation 精算调查 PKNpR  
actuarial principle 精算原则 ddeH-Z  
actuarial report 精算师报告 uI&<H T?  
Actuarial Society of Hong Kong 香港精算学会 IlP@a[:_  
actuarial valuation 精算师估值 0p \,}t\E  
actuary 精算师 l:"zYcp%  
ad referendum agreement 暂定协议;有待覆核的协定 5sF?0P;ln  
ad valorem duty 从价税;按值征税 x4S0C[k  
ad valorem duty system 从价税制 l`<u\],  
ad valorem fee 从价费 a)M#O\i`  
ad valorem tariff 从价关税 OD1>s6uA7  
additional allowance 额外免税额 vqBT^Q_q;  
additional amount for unexpired risk 未过期风险的额外款额 bQ_N^[oxQ  
additional assessable profit 补加应评税利润 'sAs#  
additional assessment 补加评税 k/#321Z  
additional commitment 额外承担 JclG*/Wjg4  
additional commitment vote 额外承担拨款 cvv(OkC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Iqm QQ_KH  
additional dependent parent allowance 供养父母额外免税额 ,OaPrAt-  
additional provision 额外拨款 vEb_z[gd  
additional stamp duty 附加印花税 9|LV x3]  
additional tax 补加税罚款;补加税款 2sqNTuO6,|  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]g0\3A  
adjudged bankrupt 被裁定破产 \bWo"Yo  
adjudicated bankrupt 裁定破产人 8G p%Q  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 dI9u: -  
adjudication of bankruptcy 裁定破产;宣告破产 dpcFS0  
adjudication of insolvency 裁定无力偿还债务 S"joXmJ/-C  
adjusted actual 经调整的实数;调整后的实数 7S]akcT/  
adjusted current assets 经调整的流动资产;调整后的流动资产 ejPK-jxCa/  
adjusted figure 经调整的数字;调整后的数额 # Q_ d  
adjusted liabilities 经调整的负债;调整后的负债 x4bj?=+  
adjusted loss 经调整的亏损;调整后的亏损 7<3eB)S  
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 \HZ]=B#0  
adjusted profit 经调整的利润;调整后的利润 3a]Omuu|=  
adjusted surplus 经调整的盈余额;调整后的盈余额 ZU-vZD>  
adjusted value 经调整的价值;调整后的价值 =WP`i29j9}  
adjustment 调整;修订;理算〔保险〕 vL:tuEE3  
adjustment centre 调剂中心 Hb{G RG70  
adjustment lag 调整过程的时间差距;调整时差 /tGj`C&qtw  
adjustment mechanism 调整机制 ZQPv@6+oY  
adjustment of loss 亏损调整 :raYt5n1,y  
adjustment process 调整过程;调整程序 /MQI5Djg  
adjustment range 调整幅度 LZG ~1tf  
administered exchange rate 受管制汇率 $j!VJGVG  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _3?7iH  
administration expenses 行政费用 V:8ph`1  
administration fee 手续费;行政费 yzQ^KqLH  
administration in bankruptcy 破产管理 A#B6]j)  
administration order 遗产管理令 34\:1z+s M  
administrator 管理人;遗产管理人 \a6knd  
administrator of the estate 遗产管理人 {Deg1V!x>  
admission of debt 债项承认书 kdHP v=/U  
admission of proof 接纳债权证明 $x %VUms  
advance 放贷款项;垫付款项;预支款项;预付款项 XQ]5W(EP  
advance account 暂支帐目;预付款帐户 LxC"j1wfl  
advance compensation 预付补偿金 F( Iq8DV  
advance from shareholder 股东垫款 r% ]^(  
advance pending reimbursement 预支以待日后付还 a\m@I_r.N  
advanced economy 先进经济体系 JQ.w6aE  
advancement 预付;预付财产 QX j4cg  
advances warrant 垫款令 <n:j@a\up0  
advancing 贷出 zf>r@>S!L  
adverse balance 逆差 }TS4D={1  
adverse exchange 逆汇 ? 3 l4U  
advertisement addressed to shareholders 在报章刊登的致股东通告 tv1Z%Mx?Cp  
advice for collection 托收通知书 =8F]cW'1`  
advice of drawing 提款通知书;汇票通知书 QjlwT2o'  
advice of payment 付款通知 qc-4;m o  
Advisory Committee [Securities and Futures Commission] g[~"c}  
谘询委员会〔证券及期货事务监察委员会〕 oAgO 3x   
Advisory Committee on Diversification 经济多元化谘询委员会 f}1R,N_fC  
affidavit 誓章;遗产申报誓章 h (`Erb  
affidavit of no receipt 述明无收款的誓章 pK~K>8\  
affiliate 联号;联营公司;附属公司 Kqt,sJ  
affiliated company 附属公司;联号;联营公司 _,JdL'[d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ` E2@GX+,  
affordability 负担能力 ^SouA[  
African Development Bank [AfDB] 非洲开发银行 1Goju ey  
after-acquired property 事后取得的财产 y-iuOzq4  
after-hours dealing 市后交易 qs]7S^yw  
after-tax profit 税后盈利;税后利润;税后溢利 $`&uu  
agency agreement 代理协议 }.UE<>OX  
agency expenses 代理机构的开支 ,!RbFME&H  
agency fee 代理费 Iq-+X3i  
Agency Law 《代理法》 f;;(Q-.  
agent 代理人;承销人 mzl %h[9iI  
agent of company 公司代理人 SH/KC  
agent's fee 代理人费;经纪费 do:3aP'S,  
aggregate 总计;总数;总体数字 62X;gb  
aggregate amount 总款额;总额 _bO4s#yI  
aggregate assets and liabilities 总体资产与负债 IW.~I,!x  
aggregate at constant price 按固定价格计算的总体数字 0V&6"pF_Y'  
aggregate demand 总需求 ]`2=<n;=  
aggregate gross position 总持仓量 62 biOea  
aggregate limit 总限额 q{W@J0U  
aggregate of salaries tax 合计薪俸税 ;(0E#hGN  
aggregate performance 总体表现;总体业绩 :/kz*X=<  
aggregate supply 总体供应 J\@yP  
aggregate surplus 总盈余 /k(KA [bS  
aggregate total 整体总额 t9zF WdW  
aggregate value 总值;合计价值 9cu0$P`}5  
aggregated basis 合计基准 4ISZyO=  
aggregated net chargeable income 合计应课税入息实额 5Y\wXqlY  
aggregation 合并计算;合计;总和 <XV\8Y+n  
aggregation of incomes of husband and wife 夫妇入息合并计算 wY`yP!xO  
aggregation of property 财产的总和 ad1%"~1  
agio 差价;贴水 $Y!$I.+  
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》 _[,oP s:+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W7a aL  
《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》 1{sfDw[s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /OpVr15  
《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》 4q`$nI Bi  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;MqH)M  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 cj:!uhZp7  
agreement for a settlement 授产协议 .I@jt?6X  
agreement for assignment 转让协议 5 ap~;t  
agreement for sale 售卖协议;买卖协议 h] (BTb#-  
agreement for sale and purchase 买卖协议 qd9CKd  
agreement for the payment of interest 支付利息协议 YJlpP0;++  
agreement for the repayment of money 还款协议 "`Q.z~  
agreement of reinsurance 再保险协议 v}v! hs Q  
Agricultural Bank of China 中国农业银行 /\S1p3EW*  
air passenger departure tax 飞机乘客离境税 4&Uq\,nx  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 AiT&:'<UT  
airport tax 机场税 j7vp@l6`L  
alcohol duty 酒精税 L+}q !'8S  
alienation 让与;让渡;转让 ptS1d$  
alimony 生活费;赡养费 )vFJx[a<n`  
All Ordinaries Index [AOI] 所有普通股指数 wj fk >  
all risks 全险;综合险 d85\GEF9i  
All Sales Record for Stock Market 《股票市场成交报告》 ?t&sT  
Allied Capital Resources Limited 新联财务有限公司 8\BCC1K  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `3Gjj&c  
allocation letter 拨款信件 %d5;JEgA:g  
allocation of fund 分配款项;预留款项 LeA=*+zP[  
allocation of profit 利润分配;溢利分配 cC.=,n  
allocation warrant 拨款令 LCrE1Q%VP  
allotment 分配;配股 vxxa,KR/y  
allotment notice 股份配售通知;配股通知 H1(Zz n1  
allotment of shares 股份分配 XCNfogl  
allowable 可获宽免;免税的 A Z7  
allowable business loss 可扣除的营业亏损 Nj2f?',;U  
allowable expenses 可扣税的支出 5YlY=J  
allowance 免税额;津贴;备抵;准备金 Dl kHE8r\  
allowance for debts 债项的免税额 (GVH#}uB  
allowance for depreciation by wear and tear 耗损折旧免税额 Y~qv 0O6K  
allowance for funeral expenses 殡殓费的免税额 KKR@u(+"a  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 km; M!}D  
allowance for repairs and outgoings 修葺及支出方面的免税额 ?NZKu6  
allowance to debtor 给债务人的津贴 k\T,CZ<  
alteration of capital 资本更改 }*{@-v|_R  
alternate trustee 候补受托人 "#4p#dM0e  
amalgamation 合并 D{&0r.2F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 8#OcrJzC  
ambit of charges 征税范围;收费范围 ~:Jw2 P2z  
amended valuation 经修订的估值 D@V1}/$UoN  
American Commodities Exchange 美国商品交易所 @_tQ:U,v  
American Express Bank Limited 美国运通银行 xS) njuq4  
American Stock Exchange 美国证券交易所 }t tiL  
amortization 摊销 | fMjg'%{}  
amount due from banks 存放银行同业的款项 c5K@<=?,E  
amount due from banks abroad 存放海外银行同业的款项 =_%i5]89P  
amount due from holding companies 控股公司欠款 8]6u]3q#  
amount due from local banks 存放本港银行同业的款项 EK^B=)q6:W  
amount due to banks 银行同业的存款 ;- D1n  
amount due to banks abroad 海外银行同业的存款 9]AiaV9  
amount due to holding companies 控股公司存款 biCX: m+_?  
amount due to local banks 本港银行同业的存款 i,Yq oe`  
amount due to outport banks 外埠银行同业的存款 _c=[P@  
amount for note issue 发行纸币的款额 h&3*O[`  
amount of bond 担保契据的款额 <_HK@E<_HO  
amount of consideration 代价款额 gO*:< B g  
amount of contribution 供款数额 v$R+5_@[l  
amount of indebtedness 负债款额 FhZ^/= As  
amount of principal of the loan 贷款本金额 as1ZLfN.  
amount of rates chargeable 应征差饷数额 (nk)'ur.  
amount of share capital 股本额 D|W^PR:@h  
amount of sums assured 承保款额 oT7=  
amount of variation 变动幅度 $2uZdl8Rvj  
amount of vote 拨款数额 ~c~$2Xo  
amount payable 应付款额 )$#]h]ac  
amount receivable 应收款额 HH>"J /;c,  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cTO\Vhg  
analysis 分析 8Wn;U!qT  
ancillary risk 附属风险 wN[mU  
annual account 周年帐目;周年帐目报表;年度决算;年结 ;2||g8'  
annual accounting date 年结日期 -c-#1_X5  
annual allowance 每年免税额;年积金;年度津贴;年津 '-s Ai  
annual balance 年度余额 En:.U9?X  
annual disposable income 每年可动用收入 bkQEfx.  
annual estimates 周年预算 j';V(ZY&BB  
annual fee 年费 L-}>;M$Y)  
annual general meeting 周年大会 2s{PE  
annual growth rate 年增率;每年增长率 ?*i qg[:  
annual long-term supplement 长期个案每年补助金 bT|N Z!V  
annual pensionable emolument 可供计算退休金的年薪 j tdhdA  
annual report 年报 j9zK=eG  
Annual Report on the Consumer Price Index 《消费物价指数年报》 I g/SaEF  
annual return 周年报表;周年申报表;每年报税表格 p`// *gl  
Annual Return Rules 《周年报表规则》 Byf5~OC  
annual review of consumer prices 每年消费物价回顾 ;[*jLi,uc  
annual roll-forward basis 逐年延展方式 /"A)}>a  
annual salary 年薪 ! 6kLL  
annual statement 年度报表;年度决算表 wYtL1D(  
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 D8a[zXWnc  
annuitant 年金受益人 5BvCP   
annuity 年金 P q\m8iS,w  
annuity contract 年金合约 Mp:/[%9Fi  
annuity on human life 人寿年金 ?Z-(SC  
antecedent debt 先前的债项 !xs. [&u8  
ante-dated cheque 倒填日期支票 rixP[`!]x  
anticipated expenditure 预期开支 Hl"qLrb4  
anticipated net profit 预期纯利 dmHpF\P5f  
anticipated revenue 预期收入 |oq27*ix~m  
anti-inflation measure 反通货膨胀措施 4q"x|}a  
anti-inflationary stance 反通货膨胀立场 ^h+,Kn0@  
apparent deficit 表面赤字 }`g:) g J  
apparent financial solvency 表面偿债能力 ?{s!.U[T@  
apparent partner 表面合伙人 x OCHP|?  
application for personal assessment 个人入息课税申请书 OhmKjY/}  
application of fund 资金应用 % AqUVt9}  
application to release as liquidator and to destruct the books of accounts and documents "mbcZ5 _  
申请免除清盘人职务及毁灭帐簿与文件 x{Y}1+Y4  
appointed actuary 委任精算师 shbPy   
appointed auditor 委任核数师;委任审计师 Nz`4q %+  
appointed trustee 委任的受托人 S<"M5e  
appointer 委任人 *I;,|Jjk  
apportioned pro rata 按比例分摊 6Z~u2&  
apportionment 分配;分摊 Ri]7=.QI`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~~[Sz#(  
apportionment formula 分摊方程式 2}Dd{kC-  
apportionment of estate duty 遗产税的分摊 YfBb=rN2s  
appraisal 估价;评估 0-H!\IB  
appreciable growth 可观增长 _3UH"9g{  
appreciable impact 显着影响 z;:c_y!f  
appreciable increase 可观增长 }q1@[ aE  
appreciation 增值;升值 JcsJfTI  
appreciation against other currencies 相对其他货币升值 (lwrk(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <rUH\z5cP  
appreciation tax 增值税 QUL^]6$  
appropriation 拨款;拨用;拨付 @OOnO+g  
appropriation account 拨款帐目 7n*,L5%?]4  
Appropriation Bill 拨款法案 9-;ujl?{  
appropriation-in-aid system 补助拨款办法 `Tt}:9/3  
approved assets 核准资产 :'aT 4  
approved basket stock 认可一篮子证券 .Ap-<FB  
approved budget 核准预算 5~T`R~Uqb  
approved charitable donation 认可慈善捐款 BKDs3?&  
approved charitable institution 认可慈善机构 {9sA'5  
approved currency 核准货币;认可货币 \|20E51B[  
approved estimates 核准预算 `oP<mLxle  
approved estimates of expenditure 核准开支预算 ^|^ek  
approved overseas insurer 核准海外保险人 :34#z.O  
approved overseas trust company 核准海外信托公司 ;seD{y7!  
approved pooled investment fund 核准汇集投资基金 %4#,y(dO  
approved provident fund scheme 认可公积金计划 rj[2XIO  
approved provision 核准拨款 0z) 8i P  
approved redeemable share 核准可赎回股份 O)nLV~X  
approved regional stock 认可地区性证券 Js7(TFQE  
approved retirement scheme 认可退休金计划 " , c1z\  
approved subordinated loan 核准附属贷款 O$jj&  
arbitrage 套戥;套汇;套利 /C(lQs*l  
arbitrageur 套戥者;套汇者 .'o<.\R8  
arbitrary amount 临时款项 &V5[Zj|]  
arrangement 措施;安排;协定 f}q4~NPn-  
arrears 欠款 ,]?Xf >  
arrears of pay 欠付薪酬 H.EgL@;mb  
arrears of revenue 逾期未收税款;逾期未收的帐项 o JC-?  
articles of association 组织章程;组织细则;组织章程细则 m(QGP\Ya  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :0,q>w  
ascertainment of profit 确定利润 ( zQ)EHRD  
"Asia Clear" “亚洲结算系统” [:gPp)f,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 [r'PGx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y1a[HF^-  
Asian Development Fund [ADF] 亚洲发展基金 ,bT|:T@ny  
Asian dollar bond 亚洲美元债券 Rd6? ,  
Asian dollar market 亚洲美元市场 B6)d2O9C  
Asian dollar rate 亚洲美元利率 } DY{>D>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `>CHE'_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 fl| 8#\r  
asked price 沽盘;喊价;索价;卖方报价 m1@ste;$W  
assessable income 应评税入息 dz fR ^Gv  
assessable loss 应评税亏损 f8`K8Y]4  
assessable profit 应评税利润 ,at"Q$)T  
assessable value 应评税值 n< UuVu  
assessed profit 估定利润 5wM*(H^c[  
assessed value 经评估价值 juQ&v>9W)  
assessment 评税;评定;估价;评税单 IC&xL9  
assessment number 评税编号;估价编号 RUcpdeo  
assessment of additional tax 补加税评税 5/j7C>  
assessment of performance 业绩评估;实绩评价 hwF9LD~^  
Assessor 评税主任 UhuEE  
asset price bubbles 资产价格泡沫 b%`^KEvwfo  
asset-backed securities 具资产保证的证券 UM$\{$  
assets accretion 资产增值 ConXP\M-  
assets and liabilities 资产与负债 A/n-.ci  
assets betterment statement 资产递增表;资产改进表 +2%ih !  
assets lending 实物放款;有抵押贷款 lSv?!2  
assets of the company passing on the death 死者去世时转移的公司资产 2E~WcB  
assets pledged as security for liabilities 用作负债抵押的资产 W.OcmA>x  
assets portfolio 资产投资组合 5W/!o&x~7  
assets price 资产价格 ]h4^3   
assets quality 资产质素 :;[pl|}tM  
assets realization 资产变现 _ndc^OG  
assets refinancing arrangement 资产再集资安排 y]|Hrx  
assets securitization 资产证券化 V<~.:G$3H  
assets situated outside Hong Kong 在香港以外地方的资产 <<#-IsT  
assets stripping 削减资产;拆卖资产 _'9("m V  
assets value 资产值 [fF0Qa-  
assignee 承让人 r':wq   
assignment 转让;转让书;转让契 g ycjIy@t  
assignment of interest 权益转让 W}&[p=PAS  
assignment of letters patent and trade mark 专利证书及商标转让 6"@+Jz  
assignment of property 物业转让;物业转让书 0* Ox>O>  
assignment right 转让权 EBjSK/  
assignor 转让人 M B]8iy8  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 @Qw~z0PE<l  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ^(<Ecdz(  
associate member 附属会员 o&]b\dV  
associated body corporate 相联法人团体 t']d_Vcza  
associated company 相联公司;联属公司 L ]HtmI  
associated corporation 相联法团 1Rlg%G'  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] }SL&Y`Y]  
公认会计师公会〔英国〕 rQ~7BlE  
Association of Futures Exchange Brokers 香港期货经纪协会 9>gxJ7pY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r{y&}gA  
association of underwriters 承保人组织 qYD$_a  
assumption of control 接管 8U,VpuQ:  
assurance 担保;保险;转易;转易书 4.7 YIM  
assurance of interest 权益的转易 H4%2"w6|!  
at 19XX price 按一九XX年价格计算 X}T/6zk  
at a discount 按赔价计算;按贴水价格计算;打折扣 0k]$ he;h  
at a premium 按溢价计算;按升水价格计算 `Y Hn L4  
at call 通知付款;按通知 *|)a@V L  
at constant market price 按固定市价计算 <A{|=2<  
at constant price 按固定价格计算 !cP2,l 'f  
at cost 按成本计算 ^)$(Fe<  
at current market price 按当时市价计算;按现时市价计算 >*jcXao^  
at current price 按当时价格计算;按现时价格计算 eVL #3|=  
at factor cost 按要素成本计算;按生产要素成本计算 ${(v Er#}k  
at money-of-the-day price 按付款当日价格计算 a1p Z{Od  
at or better 按指定或较佳价位〔买卖指令〕 uw'>tb@  
at par 按面值计算;平价 >< <(6  
at sight 见票即付 >*DR>U  
at the close 按收市盘 &PY~m<F  
at the opening 按开市盘 0$RZ~  
attestation 见证;见证条款 4n55{ ?Z  
at-the-money option 平价期权 j\W"P_dpd  
attorney 受权人;受托代表人 e/+_tC$@p@  
attornment 新拥有人承认书 3khsGD@  
attributable profit 可归属利润 1'.SHY|  
attributable share value 可归属股份价值 +Sz%2 Q  
Auckland Stock Exchange 奥克兰证券交易所 t8vR9]n  
auction 拍卖 L=`QF'Im  
auctioneer 拍卖商 *nb `DR  
audit 审计;核数 Ir%L%MuR]  
Audit Commission 审计署 F@m]Imn5Dx  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O &DkB*-  
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〕 iBCZx>![;  
audit review 帐目审查 6T-h("t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]=X6* E*/E  
audited account 审计帐目;经审计的帐目 s98Jh(~  
audited annual account 经审计的周年帐目 71euRIW'5  
audited balance sheet 经审计的资产负债表 gcS ?r :  
auditor 核数师;核数主任;审计师 yT[CC>]l  
auditor's certificate 核数师证明书;审计师证明书 Ew`(x30E  
auditor's report 核数师报告;审计师报告 r~mZ?dI  
Aussie bond 澳元债券 t:MeSO  
austerity budget 紧缩预算 @bPR"j5D  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /j7e q  
Australia All Ordinaries Index 澳洲所有普通股票指数 &j}08aK%  
Australian Dollar [AUD] 澳元 9;W 2zcN  
Australian Options Market 澳大利亚期权市场 *\#/4_yB}  
Australian Securities Commission 澳洲证券事务监察委员会 12{F  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 z{wW6sgPr  
Australian Stock Exchange 澳大利亚证券交易所 P X9GiJN"  
Austrian Schilling [ATS] 奥地利先令 d|I_SI1  
authentication 认证;鉴证 x9ll0Ht  
authority to purchase 委托购买证;委购书 TA2HAMx)  
authorization 认可;核准;授权;授权书 VO"/cG;]*  
authorization by direction 指示授权 O} #Ic$38  
authorization by instruction 指令授权 _H{6{!=y  
authorization by warrant 令状授权 /-J  
authorization of unit trust 单位信托的认可 .>QzM>zO  
authorized agent 指定代理人 #}M\ J0QG  
authorized capital 法定资本 IP?15l w  
authorized clerk 出市员 F~bDA~  
authorized dealer 认可交易商 }~I(e  
authorized financial institution 认可财务机构 |uUGvIsXn  
authorized fund 认可基金 #%Hk-a=>)#  
authorized fund house 获授权的基金公司;认可基金公司 =g.R?H8cj5  
authorized institution 认可机构 o7gYj\  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Za[ ?CA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0o2*X|i(  
authorized insurer 获授权保险人;获认可承保人 ;2#9q9(  
authorized investment 特准投资项目 J&P{7a  
authorized person 获授权人 BE0Ov{'  
authorized representative 获授权代表 t`M4@1S"'  
authorized share capital 法定股本 n8p vzlj1  
automated quotation system 自动报价系统 WdWMZh  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |Do+=Gr$t@  
自动交易系统〔香港期货交易所有限公司〕 P}`|8b1W  
automatic adjustment mechanism 自动调整机制 PL/g@a^tY  
automatic adjustment system 自动调整系统 &7\=J w7w  
Automatic Clearing House 自动票据交换所 h.Y&_=Gc  
automatic exchange rates accumulation system 自动化汇率累集系统 <QuIXA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V8w7U:K  
automatic teller machine [ATM] 自动柜员机 8+f{ /  
autopay 自动转帐 rt rPRR\:"  
available assets 可用资产 Sb4^* $uz  
available fiscal reserve 现存财政储备 0sMNp  
available profit 可用利润 hD> ]\u  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 t]3> X  
average 平均;平均数;海损 7$"A2x   
average basic salary 平均基本薪金 "*U0xnI  
average consumer expenditure 平均消费开支;一般消费开支 hqXp>.W  
average cost 平均成本 &nV/XLpG  
average cost of land production 增辟土地平均成本 lQS(\}N  
average daily turnover 平均每日成交额 ^cUmLzM  
average daily wage rate 平均每日工资率 =l)D$l  
average expenditure pattern 平均开支模式 *&vlfH  
average growth rate 平均增长率 1 5heLnei  
average net fixed assets 固定资产平均净值 ._E 6?  
average of relatives 相对价格平均数 =,B Dd$e  
average price 平均价格 X!b+Dk  
average propensity to consume 平均消费倾向;一般消费倾向 0dTHF})m  
average propensity to save 平均储蓄倾向;一般储蓄倾向 qix$ }(P  
average rate 平均率 lGlh/B%  
average revenue 平均收入;平均收益 qnu<"$   
average stock 平均库存;平均存货 "L0Q"t:  
average yearly rent 平均年租 (U{,D1?  
avoidance of double taxation 避免双重课税 Z5j\ M  
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 sSLV R^  
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