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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: f`)*bx  
A share A股;甲类股份 \zc R7 5  
abatement of tax 减税;减扣免税额 g4u 6#.m(  
ABN AMRO Bank N.V. 荷兰银行 pMJm@f  
above-the-line expenditure 线上项目支出;经常预算支出 |BUgsE  
above-the-line receipt 线上项目收入;经常预算收入 @,j,GE%  
ABSA Asia Limited 南非联合亚洲有限公司 S=gb y  
absolute change 绝对数值变更 O0FUJGuTS  
absolute expenditure 实际开支 wB bCGU  
absolute guideline figure 绝对准则数字 3RanAT.nu:  
absolute interest 绝对权益 pC]XbokES  
absolute order of discharge 绝对破产解除令 Re2&qxE  
absolute profit margin 绝对利润幅度 Qvty;2$o@  
absolute value 实值;绝对值  fDloL  
absolutely vested interest 绝对既得权益 'b0r?A~c=  
absorbed cost 已吸收成本;已分摊成本 H,c`=Ii3  
absorption 吸收;分摊;合并 Gr4v&Mz:  
absorption rate 吸收率;摊配率;分摊率 K9-9 c"cz  
ACB Finance Limited 亚洲商业财务有限公司 Cv@)tb  
acceptable form of reciprocity 合理的互惠条件 n.rn+nuwv  
acceptable rate 适当利率;适当汇率 5DDSo0E  
acceptance agreement 承兑协议 SK#&%Yk  
acceptance for honour 参加承兑 tY>Zy1hlI  
acceptor 承兑人;接受人;受票人 v[2&0&!K#  
acceptor for honour 参加承兑人 qX*xQA|ak,  
accident insurance 意外保险 9a @rsyX  
Accident Insurance Association of Hong Kong 香港意外保险公会 sopf-g:  
accident insurance scheme 意外保险计划 @mJ~?d95v  
accident year basis 意外年度基准 Mg2e0}{  
accommodation 通融;贷款 z)(W x">  
accommodation bill 通融票据;空头票据 )3)7zulnXH  
accommodation party 汇票代发人 L+*:VP6WD  
account balance 帐户余额;帐户结余 R+U$;r8l  
account book 帐簿 hbg$u$1`,  
account collected in advance 预收款项 M!kSt1  
account current book 往来帐簿 @H<*|3J  
account of after-acquired property 事后取得的财产报告 ' '(rC38  
account of defaulter 拖欠帐目 sQJGwZ 7  
account payable 应付帐款 m8;w7S7,j~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 r^a:s]  
account receivable 应收帐款 T-#4hY`  
account receivable report 应收帐款报表 S43JaSw)  
account statement 结单;帐单;会计财务报表 O ,9^R  
account title 帐户名称;会计科目 J&s$Wqf  
accountant's report 会计师报告 q-+:1E  
Accountant's Report Rules 会计师报告规则 Rpv[rvK'  
accounting and auditing procedure 会计与审计程序;会计与核数程序 %ioVNbrR7  
Accounting Arrangements 《会计安排》 S@Rd>4  
accounting basis 会计基础 KzP{bK5/  
accounting by Official Receiver 破产管理署署长呈交的帐目 -|Zzs4bx  
Accounting Circular 《会计通告》 ALy7D*Z]w  
accounting class 会计类别 .9J}Z^FD  
accounting date 记帐日期;会计结算日期 Q`W2\Kod]  
accounting for money 款项核算 P6O\\,B1A  
Accounting Officer 会计主任 $~iZaX8&  
accounting period 会计报告期;会计期 zPc"r$'0 U  
accounting policy 会计政策;会计方针 h=0a9vIXF  
accounting practice 会计惯例 P%)r4+at  
accounting principle 会计准则 0ki- /{;  
accounting record 会计记录 e MHz/;I  
accounting report 会计报告 ,0a_ou"P=_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?].MnwYo  
Accounting Society of China 中国会计学会 ccrWk*tr  
accounting statement 会计报表 N[e,%heR  
accounting system 会计制度;会计系统 D;NL*4zt  
accounting transaction 会计事项;帐务交易 F3EAjO)ch  
accounting treatment 会计处理 Uns%6o  
accounting year 会计年度 Z[OX {_2]K  
accretion 增值;添加 PMpq>$6b7  
accrual 应计项目;应累算数目 0F@~[W|2  
accrual basis 应计制;权责发生制 W} i6{ Vh  
accrual basis accounting 应计制会计;权责发生制会计 F_(~b  
accrue 应累算;应计 s*[ I"iE  
accrued benefit 应累算利益 q~b# ml2QS  
accrued charges 应计费用 ":8\2Qp  
accrued cumulative preference share dividend 应累算的累积优先股股息 2 4+  
accrued expenses 应累算费用 ^8;MY5Wbs  
accrued interest payable 应付利息;应计未付利息 #|ts1lD#ah  
accrued interest receivable 应收利息;应计未收利息 @ <{%r  
accrued right 累算权益 B=r DU$z  
accruing profit 应累算的利润 ^hiY6N &  
accumulated fiscal reserve 累积财政储备 KCW2 UyE]  
accumulated profit 累积利润;滚存溢利 Q(]m1\a  
accumulated reserve 累积储备 xy]O8> b  
accumulation of surplus income 累积收益盈余 ~t~[@2?WG  
acquired assets 既得资产 p X{wEc6}  
acquisition 收购;购置;取得 60vmjmXl  
acquisition cost 购置成本 \1jThJn  
acquisition expenses 购置费用 yAryw{(  
acquisition of 100% interest 收购全部股权 Ig t*8px  
acquisition of control 取得控制权 X'jyR:ut#  
acquisition of fixed assets 购置固定资产 <@"rI>=  
acquisition of shell “买壳” %*}rLn"?  
acquisition price 收购价 aWIkp5BFj  
act of God 天灾 Jgv Mx  
acting partner 执事合伙人 7%i'F=LzT  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ;ND$4$  
active partner 积极参与的合伙人 X7huc*  
active trading 交投活跃 $C;i}q#  
actual circulation 实际流通 }[;ZZm?  
actual cost 实际成本 ?E"192 ,z@  
actual expenditure 实际开支;实际支出 9L:wfg}8s  
actual income 实际入息;实际收入;实际收益 'EiCT l  
actual market 现货市场 |E7 J5ha  
actual price 现货价;实际价格 qC> tni%  
actual profit 实际利润 Vo@7G@7K(  
actual quotation 实盘;实际价位;实际报价 ]JjS$VMauX  
actual year basis 按实际年度计算 X|T|iB,vT  
actuals 实货 J)>DsQ+Cj  
actuarial investigation 精算调查 SjB"#E)  
actuarial principle 精算原则 hm1s~@oEm  
actuarial report 精算师报告 Jg;[k  
Actuarial Society of Hong Kong 香港精算学会 @01.Pd   
actuarial valuation 精算师估值 iHGVR  
actuary 精算师 A.vAk''(}+  
ad referendum agreement 暂定协议;有待覆核的协定 |${4sUR  
ad valorem duty 从价税;按值征税 7.hBc;%2u  
ad valorem duty system 从价税制 Uv(R^50>  
ad valorem fee 从价费 22ON=NN  
ad valorem tariff 从价关税 ZPmqoR[  
additional allowance 额外免税额 J:N(U0U  
additional amount for unexpired risk 未过期风险的额外款额 A7Ql%$v7^  
additional assessable profit 补加应评税利润 ICN>kJ\;M  
additional assessment 补加评税 P+o"]/7U  
additional commitment 额外承担 G0UaE1n  
additional commitment vote 额外承担拨款 /AD&z?My+E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j~k,d.17M  
additional dependent parent allowance 供养父母额外免税额 /e0B$UymFu  
additional provision 额外拨款 \R<MQ# x  
additional stamp duty 附加印花税 #{}?=/nJ~-  
additional tax 补加税罚款;补加税款 no3yzF3Hi  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 >+a\BK"k  
adjudged bankrupt 被裁定破产 ;_I>`h"r  
adjudicated bankrupt 裁定破产人 1 %P-X!  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (N9-YP?qm  
adjudication of bankruptcy 裁定破产;宣告破产 JB~^J5#[Oh  
adjudication of insolvency 裁定无力偿还债务 o~~;I  
adjusted actual 经调整的实数;调整后的实数 }QCnN2bV  
adjusted current assets 经调整的流动资产;调整后的流动资产 X[o+Y@bc  
adjusted figure 经调整的数字;调整后的数额 !0,q[|m  
adjusted liabilities 经调整的负债;调整后的负债 Wlhh0uy  
adjusted loss 经调整的亏损;调整后的亏损 T]De{nHu  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 SA +d4P_T  
adjusted profit 经调整的利润;调整后的利润 +c))fPuV  
adjusted surplus 经调整的盈余额;调整后的盈余额 O`~#X w  
adjusted value 经调整的价值;调整后的价值 m[}k]PB>  
adjustment 调整;修订;理算〔保险〕 Ic2?1<IZA  
adjustment centre 调剂中心 _ p\L,No  
adjustment lag 调整过程的时间差距;调整时差  4u:SE   
adjustment mechanism 调整机制 }gkLO TJ/,  
adjustment of loss 亏损调整 ;d6Dm)/(  
adjustment process 调整过程;调整程序 8gP1]xD  
adjustment range 调整幅度 <Q~N9W  
administered exchange rate 受管制汇率 r @4A% ql<  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 t(#9.b`W)  
administration expenses 行政费用 2t\0vV2)/O  
administration fee 手续费;行政费 [Arf!W-QG  
administration in bankruptcy 破产管理 &>zH.6%$  
administration order 遗产管理令 eM<N?9s  
administrator 管理人;遗产管理人 kkq1:\pZ]a  
administrator of the estate 遗产管理人 ab2FK  
admission of debt 债项承认书 ]bY|>q  
admission of proof 接纳债权证明 e'K~WNT  
advance 放贷款项;垫付款项;预支款项;预付款项 efXnF*Z  
advance account 暂支帐目;预付款帐户 j;3I`:  
advance compensation 预付补偿金 _eKO:Y[e  
advance from shareholder 股东垫款 pN[WYM?[  
advance pending reimbursement 预支以待日后付还 vh a9,5_  
advanced economy 先进经济体系 bTum|GWf  
advancement 预付;预付财产 #dZs[R7h  
advances warrant 垫款令 1C<cwd;9  
advancing 贷出 Te-p0x?G.  
adverse balance 逆差 n5$#M  
adverse exchange 逆汇 4H#-2LV`  
advertisement addressed to shareholders 在报章刊登的致股东通告 s* (a  
advice for collection 托收通知书 e=0]8l>\V  
advice of drawing 提款通知书;汇票通知书 %y RGN  
advice of payment 付款通知 XRV]u|w=g  
Advisory Committee [Securities and Futures Commission] CPOH qK`k  
谘询委员会〔证券及期货事务监察委员会〕 XQy`5iv  
Advisory Committee on Diversification 经济多元化谘询委员会 zV&l^.  
affidavit 誓章;遗产申报誓章 9^}&PEl  
affidavit of no receipt 述明无收款的誓章 v$]B;;[A  
affiliate 联号;联营公司;附属公司 f7x2"&?vg  
affiliated company 附属公司;联号;联营公司 'zI(OnIS  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p/ ITg  
affordability 负担能力 ^lHy)!&A  
African Development Bank [AfDB] 非洲开发银行 <o%T]  
after-acquired property 事后取得的财产 t8*Jdd^3Z/  
after-hours dealing 市后交易 UGO#o`.G}  
after-tax profit 税后盈利;税后利润;税后溢利 8gS7$ EH'  
agency agreement 代理协议 >of34C"DI  
agency expenses 代理机构的开支 zgwez$  
agency fee 代理费 $:~;U xh=  
Agency Law 《代理法》 \l59/ZFan  
agent 代理人;承销人 uN`/&_$c  
agent of company 公司代理人 8qyEHUN2q  
agent's fee 代理人费;经纪费 UMGiJO\yH  
aggregate 总计;总数;总体数字 7zG r+Px  
aggregate amount 总款额;总额 $r!CQ 2S  
aggregate assets and liabilities 总体资产与负债 ~7 i{~<?  
aggregate at constant price 按固定价格计算的总体数字 JIySe:p3  
aggregate demand 总需求 ^ }7O|Y7  
aggregate gross position 总持仓量 A8m06  
aggregate limit 总限额 f!'i5I]  
aggregate of salaries tax 合计薪俸税 fp [gKRSF  
aggregate performance 总体表现;总体业绩 4'O,xC  
aggregate supply 总体供应 ?9~^QRLT  
aggregate surplus 总盈余 u}5CzV`  
aggregate total 整体总额 {,%&}kd>  
aggregate value 总值;合计价值 cwmS4^zt8  
aggregated basis 合计基准 ME)Tx3d  
aggregated net chargeable income 合计应课税入息实额 qfDG.Zee#  
aggregation 合并计算;合计;总和 Af _4Z]F  
aggregation of incomes of husband and wife 夫妇入息合并计算 4mvR]: G  
aggregation of property 财产的总和 E.K^v/dNdq  
agio 差价;贴水 *~^63Nx!  
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》 0>{ ]*  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?h}NL5a  
《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》  i;O_B5 d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0i*V?  
《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》 ;C@mT;hR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment YlrN^rO  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K0gQr.J53  
agreement for a settlement 授产协议 ]X6<yzu&+l  
agreement for assignment 转让协议 p\&O;48=  
agreement for sale 售卖协议;买卖协议 D4L&6[W  
agreement for sale and purchase 买卖协议 Bv<gVt  
agreement for the payment of interest 支付利息协议 ` s7pM  
agreement for the repayment of money 还款协议 aw*]b.f  
agreement of reinsurance 再保险协议 flmQNrC.8  
Agricultural Bank of China 中国农业银行 \FsA-W\X  
air passenger departure tax 飞机乘客离境税 0/GBs~P  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Lwl1ta-  
airport tax 机场税 -EiTP:A  
alcohol duty 酒精税 J p?XV<3Z  
alienation 让与;让渡;转让 h.EI(Ev"GN  
alimony 生活费;赡养费 H,(vTthd  
All Ordinaries Index [AOI] 所有普通股指数 #~ x7G  
all risks 全险;综合险 `p()ko  
All Sales Record for Stock Market 《股票市场成交报告》 c1Ks{%iA  
Allied Capital Resources Limited 新联财务有限公司 Q!+AiSTU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 vG_R( ]d  
allocation letter 拨款信件 @62,.\F  
allocation of fund 分配款项;预留款项 G Aj%o]}u  
allocation of profit 利润分配;溢利分配 Blxa0&3  
allocation warrant 拨款令 od)TQSo  
allotment 分配;配股 &s".hP6  
allotment notice 股份配售通知;配股通知 a}y b~:TC  
allotment of shares 股份分配 Tx.N#,T|  
allowable 可获宽免;免税的 }t^wa\   
allowable business loss 可扣除的营业亏损 u$d[&|`>_  
allowable expenses 可扣税的支出 <\#'o}  
allowance 免税额;津贴;备抵;准备金 UePkSz9EU  
allowance for debts 债项的免税额 5Y *4a%"  
allowance for depreciation by wear and tear 耗损折旧免税额 (h0@;@@7hW  
allowance for funeral expenses 殡殓费的免税额 WGv47i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |]< 3cW+  
allowance for repairs and outgoings 修葺及支出方面的免税额 gy.UTAs N  
allowance to debtor 给债务人的津贴 J+P<zC  
alteration of capital 资本更改 t W UI?\  
alternate trustee 候补受托人 ]d1'5F][H  
amalgamation 合并 9 5,]86  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &Gt{9#  
ambit of charges 征税范围;收费范围 5&n:i,  
amended valuation 经修订的估值 Q5ASN"_  
American Commodities Exchange 美国商品交易所 Q4cCg7|0  
American Express Bank Limited 美国运通银行 (l99a&] t  
American Stock Exchange 美国证券交易所 DzpWU8j  
amortization 摊销 H\>{<`sD;f  
amount due from banks 存放银行同业的款项 ^{}G4BEY  
amount due from banks abroad 存放海外银行同业的款项 NTu |cX\R  
amount due from holding companies 控股公司欠款 j=O+U _w  
amount due from local banks 存放本港银行同业的款项 T1d@=&0"  
amount due to banks 银行同业的存款 vFk@  
amount due to banks abroad 海外银行同业的存款 lAN&d;NU6Z  
amount due to holding companies 控股公司存款 > Z+*tq  
amount due to local banks 本港银行同业的存款 Y+"1'W  
amount due to outport banks 外埠银行同业的存款 C!+D]7\j  
amount for note issue 发行纸币的款额 @7nZjrH  
amount of bond 担保契据的款额 Jinh#iar  
amount of consideration 代价款额 !{-W%=Kf  
amount of contribution 供款数额 {?`rGJ{f  
amount of indebtedness 负债款额 (7g"ppf  
amount of principal of the loan 贷款本金额 _mqU:?Q5  
amount of rates chargeable 应征差饷数额 bL7Gkbs&|  
amount of share capital 股本额 Cu+p!hV  
amount of sums assured 承保款额 {]dxFhe)  
amount of variation 变动幅度 :TTq   
amount of vote 拨款数额 1X)#iY  
amount payable 应付款额 Tksv7*5$  
amount receivable 应收款额 ZH Q?{"  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ')q0VaohC  
analysis 分析 NZ1B#PG,c  
ancillary risk 附属风险 xQ"uC!Gu4  
annual account 周年帐目;周年帐目报表;年度决算;年结 q1VKoKb6\:  
annual accounting date 年结日期 T ~xVHk1  
annual allowance 每年免税额;年积金;年度津贴;年津 (u 7Lh>6%  
annual balance 年度余额 6y^ zC?  
annual disposable income 每年可动用收入 \Eh5g/,[  
annual estimates 周年预算 Zv %>m  
annual fee 年费 ~<_#%R!  
annual general meeting 周年大会 S>dHBR#AD  
annual growth rate 年增率;每年增长率 V48_aL  
annual long-term supplement 长期个案每年补助金 ? $/::uo  
annual pensionable emolument 可供计算退休金的年薪 qArR5OJ  
annual report 年报 ZjxF@`H  
Annual Report on the Consumer Price Index 《消费物价指数年报》 U;bx^2<m  
annual return 周年报表;周年申报表;每年报税表格 N*A*\B%{x'  
Annual Return Rules 《周年报表规则》 Iy_5k8 ]  
annual review of consumer prices 每年消费物价回顾 AZ!/{1Az  
annual roll-forward basis 逐年延展方式 i*|HN"!  
annual salary 年薪 @|:fm() <  
annual statement 年度报表;年度决算表 8|Tqk,/pD  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :gsRJy1  
annuitant 年金受益人 |mH* I  
annuity 年金 ya2sS9^T[  
annuity contract 年金合约 4XAB_Q  
annuity on human life 人寿年金 j55_wx@cA  
antecedent debt 先前的债项 (A?>U_@  
ante-dated cheque 倒填日期支票 __}SHU0R  
anticipated expenditure 预期开支 r^Ra`:ca  
anticipated net profit 预期纯利 ft/k-64  
anticipated revenue 预期收入 N_g=,E=U%  
anti-inflation measure 反通货膨胀措施 h!wq&Vi4  
anti-inflationary stance 反通货膨胀立场 zYaFbNi  
apparent deficit 表面赤字 Q b^{`  
apparent financial solvency 表面偿债能力  GAfc9  
apparent partner 表面合伙人 P.Tnq  
application for personal assessment 个人入息课税申请书 e;vI XJE  
application of fund 资金应用 ]pm/5|  
application to release as liquidator and to destruct the books of accounts and documents yq.@-]ytZ  
申请免除清盘人职务及毁灭帐簿与文件 K["rr/  
appointed actuary 委任精算师 S5JM t;O  
appointed auditor 委任核数师;委任审计师 )L&y@dy)  
appointed trustee 委任的受托人 w yxPvI`   
appointer 委任人 |r+ x/,2-  
apportioned pro rata 按比例分摊 4]1/{</B|  
apportionment 分配;分摊 6?,qysm06  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )y] Dmm  
apportionment formula 分摊方程式 _!2lnJ4+5  
apportionment of estate duty 遗产税的分摊 |4DN2P  
appraisal 估价;评估 N@PuC>  
appreciable growth 可观增长 E#P#{_BR^  
appreciable impact 显着影响 w#1BHx  
appreciable increase 可观增长 }h1BAKg  
appreciation 增值;升值 {eU>E /SQ  
appreciation against other currencies 相对其他货币升值 p@78Xmu?q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,xU#uyB  
appreciation tax 增值税 vs8[352  
appropriation 拨款;拨用;拨付 jW&*?6<  
appropriation account 拨款帐目 3sV$#l P  
Appropriation Bill 拨款法案 =RUy4+0>F  
appropriation-in-aid system 补助拨款办法 F+Kju2  
approved assets 核准资产 HxK'u4I  
approved basket stock 认可一篮子证券 ;8#6da,  
approved budget 核准预算 3z0Bg  
approved charitable donation 认可慈善捐款 \2u7>fU!  
approved charitable institution 认可慈善机构 9z4F/tUq  
approved currency 核准货币;认可货币 Pac ^=|h<q  
approved estimates 核准预算 \r aP  
approved estimates of expenditure 核准开支预算 8T"L'{ggWB  
approved overseas insurer 核准海外保险人 G>pedE\  
approved overseas trust company 核准海外信托公司 (w-"1(  
approved pooled investment fund 核准汇集投资基金 K cex%.  
approved provident fund scheme 认可公积金计划 *ssw`}yE'  
approved provision 核准拨款 P_b5`e0O  
approved redeemable share 核准可赎回股份 M"]?'TMfXc  
approved regional stock 认可地区性证券 _*}D@yy&  
approved retirement scheme 认可退休金计划 w5q6c%VZ  
approved subordinated loan 核准附属贷款 8/2Wq~&  
arbitrage 套戥;套汇;套利 UK OhsE  
arbitrageur 套戥者;套汇者 dZ" }wKbO  
arbitrary amount 临时款项 ~98q1HgS]D  
arrangement 措施;安排;协定 e3n^$'/\r  
arrears 欠款 [e,xC!2  
arrears of pay 欠付薪酬 53/$8=  
arrears of revenue 逾期未收税款;逾期未收的帐项 oBmv^=cH  
articles of association 组织章程;组织细则;组织章程细则 At>e4t2@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 x=0Ak'1M  
ascertainment of profit 确定利润 &K!0yR  
"Asia Clear" “亚洲结算系统” \>su97  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %^W(sB$b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6&+dpr&c~=  
Asian Development Fund [ADF] 亚洲发展基金 5<X"+`=9  
Asian dollar bond 亚洲美元债券 )%/ Ni^  
Asian dollar market 亚洲美元市场 Qv,ORm h5  
Asian dollar rate 亚洲美元利率 Lm$KR!z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %dw0\:P?Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 NjS<DzKhK  
asked price 沽盘;喊价;索价;卖方报价 <> HI(6\@Z  
assessable income 应评税入息 Dg^s$2  
assessable loss 应评税亏损 DFfh!KKR$  
assessable profit 应评税利润 hJFxT8B/  
assessable value 应评税值 LB7$&.m'B  
assessed profit 估定利润 v7j/_;JE;  
assessed value 经评估价值 R(> oyxA[F  
assessment 评税;评定;估价;评税单 kFQo[O]  
assessment number 评税编号;估价编号 b7'A5]X  
assessment of additional tax 补加税评税 E0i!|H  
assessment of performance 业绩评估;实绩评价 U0|wC,7"  
Assessor 评税主任 7F]oK0l_  
asset price bubbles 资产价格泡沫 xE_~.EoB  
asset-backed securities 具资产保证的证券 >]Mhkf/=)  
assets accretion 资产增值 (CAV Oed  
assets and liabilities 资产与负债 "@+Z1k-8U  
assets betterment statement 资产递增表;资产改进表 ,~=+]9t  
assets lending 实物放款;有抵押贷款 fuf' r>1n  
assets of the company passing on the death 死者去世时转移的公司资产 L$Xkx03lz>  
assets pledged as security for liabilities 用作负债抵押的资产 K_j*9@  
assets portfolio 资产投资组合 KVC18"|f  
assets price 资产价格 9nd,8Nji  
assets quality 资产质素 mst;q@  
assets realization 资产变现 ?YFSK  
assets refinancing arrangement 资产再集资安排 OS~Z@'Eg  
assets securitization 资产证券化 BMzS3;1_  
assets situated outside Hong Kong 在香港以外地方的资产 d^Cv9%X  
assets stripping 削减资产;拆卖资产 &x.5TDB>%  
assets value 资产值 o -x=/b  
assignee 承让人 MA=gCG/JD  
assignment 转让;转让书;转让契 H8Ra!FW@  
assignment of interest 权益转让 I Yr4  
assignment of letters patent and trade mark 专利证书及商标转让 F6{Q1DqI  
assignment of property 物业转让;物业转让书 93)1  
assignment right 转让权 VyIM ,glu  
assignor 转让人 /z1-4:^`A[  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *6(/5V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [ { F;4> g  
associate member 附属会员 -<\hcV`&  
associated body corporate 相联法人团体 K?S5C8  
associated company 相联公司;联属公司 /u'V>=D;f  
associated corporation 相联法团 \ 0F ey9c  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 3 lKBwjW  
公认会计师公会〔英国〕 CTB qX  
Association of Futures Exchange Brokers 香港期货经纪协会 30cb+)h(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "f!H[F1~  
association of underwriters 承保人组织 zM%2h:*+{  
assumption of control 接管 E zU=q E  
assurance 担保;保险;转易;转易书 ]D>\Z(b  
assurance of interest 权益的转易 x50ZwV&j  
at 19XX price 按一九XX年价格计算 +o 6"Z)  
at a discount 按赔价计算;按贴水价格计算;打折扣 I&&[ ':  
at a premium 按溢价计算;按升水价格计算 ?Ql<s8  
at call 通知付款;按通知 |dqAT.  
at constant market price 按固定市价计算 K}dvXO@=|c  
at constant price 按固定价格计算 D<4cpH  
at cost 按成本计算 t] G hONN  
at current market price 按当时市价计算;按现时市价计算 bmRp)CYd  
at current price 按当时价格计算;按现时价格计算 XJ1<!tl  
at factor cost 按要素成本计算;按生产要素成本计算 Vg`32nRN  
at money-of-the-day price 按付款当日价格计算 l\bgp3.+  
at or better 按指定或较佳价位〔买卖指令〕 CDFX>>N  
at par 按面值计算;平价 d r=h;[Q'  
at sight 见票即付 ?&XpwJw:~  
at the close 按收市盘 8}OII\  
at the opening 按开市盘 [@/x  
attestation 见证;见证条款 =W'{xG}  
at-the-money option 平价期权 y(6*)~Dh  
attorney 受权人;受托代表人 h"$], =  
attornment 新拥有人承认书 K"=I,Vr:  
attributable profit 可归属利润 /n1H; ~f]  
attributable share value 可归属股份价值 hRktvO)K  
Auckland Stock Exchange 奥克兰证券交易所 \avgXndI  
auction 拍卖 Z&Z= 24q_  
auctioneer 拍卖商 w"FBJULzn9  
audit 审计;核数 ^1+=HdN,  
Audit Commission 审计署 d/I*$UC  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] /80RO:'7  
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〕 \ci[<CP  
audit review 帐目审查 =(as{,j  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 D"s ]dQ$r  
audited account 审计帐目;经审计的帐目 6  8a  
audited annual account 经审计的周年帐目 `yua?n  
audited balance sheet 经审计的资产负债表 RATW[(ZA  
auditor 核数师;核数主任;审计师 8(GJz ~y  
auditor's certificate 核数师证明书;审计师证明书 0(az80 p  
auditor's report 核数师报告;审计师报告 idP2G|Z  
Aussie bond 澳元债券 5l /EZ\q  
austerity budget 紧缩预算 w;DRC5V>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }Lb[`H,}A  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~i9'9PHX@  
Australian Dollar [AUD] 澳元 uKpWb1(  
Australian Options Market 澳大利亚期权市场 OR-fC  
Australian Securities Commission 澳洲证券事务监察委员会 /U,;]^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \Q MRuR.  
Australian Stock Exchange 澳大利亚证券交易所 mT#ebeBaf  
Austrian Schilling [ATS] 奥地利先令 >}!})]Xw9  
authentication 认证;鉴证 j |:{ B  
authority to purchase 委托购买证;委购书 =7%c*O <  
authorization 认可;核准;授权;授权书 A}(Q^|6  
authorization by direction 指示授权 \9jvQV/y  
authorization by instruction 指令授权 uY$BZEuAZ  
authorization by warrant 令状授权 Jbqm?Fy4X  
authorization of unit trust 单位信托的认可 J*"G*x#u  
authorized agent 指定代理人 wD`jks  
authorized capital 法定资本 *gL-v]V  
authorized clerk 出市员 aiwKkf`\  
authorized dealer 认可交易商 J4^aD;j  
authorized financial institution 认可财务机构 ]w9\q*S]  
authorized fund 认可基金 8al%F_r]  
authorized fund house 获授权的基金公司;认可基金公司 0X4%Ccs  
authorized institution 认可机构 [<A|\d'x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2VA mL7)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Jhr3[A  
authorized insurer 获授权保险人;获认可承保人 ;=E!xfp5U  
authorized investment 特准投资项目 ycSC'R  
authorized person 获授权人 g/e2t=qP  
authorized representative 获授权代表 ]='zY3  
authorized share capital 法定股本 D eM/B5qw  
automated quotation system 自动报价系统 Kv>P+I'|r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IO]%AL(.;  
自动交易系统〔香港期货交易所有限公司〕 ` @Tl7I\  
automatic adjustment mechanism 自动调整机制  ,7w[r<7  
automatic adjustment system 自动调整系统 m?pm)w  
Automatic Clearing House 自动票据交换所 <aGfQg|554  
automatic exchange rates accumulation system 自动化汇率累集系统 Zdll}nO"E  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 -_"6jU  
automatic teller machine [ATM] 自动柜员机 nEboet-#D0  
autopay 自动转帐 $"6O92G(hJ  
available assets 可用资产 U8R*i7  
available fiscal reserve 现存财政储备 OykYXFv*  
available profit 可用利润 3=xN)j#B  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 B@v"giJgr  
average 平均;平均数;海损 ,5HC &@  
average basic salary 平均基本薪金 1wM~),B8  
average consumer expenditure 平均消费开支;一般消费开支 E)utrO R  
average cost 平均成本 a+ lGN  
average cost of land production 增辟土地平均成本 _h8|shyP  
average daily turnover 平均每日成交额 ]Geg;[ t  
average daily wage rate 平均每日工资率 O7D61~G]  
average expenditure pattern 平均开支模式 ;dE'# Kb  
average growth rate 平均增长率 ;ax%H @o  
average net fixed assets 固定资产平均净值 z)U/bjf  
average of relatives 相对价格平均数 Sk|DVV $  
average price 平均价格 !JWZ}u M6  
average propensity to consume 平均消费倾向;一般消费倾向 UbSAyf  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ftwn<B  
average rate 平均率 ,f?+QV\T.  
average revenue 平均收入;平均收益 f{eMh47 NC  
average stock 平均库存;平均存货 QFX )Nov];  
average yearly rent 平均年租 E|l qlS7  
avoidance of double taxation 避免双重课税 = & =#G3f  
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 "-a CF  
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