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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: ^V$Ajt  
A share A股;甲类股份 c:Wze*vI ;  
abatement of tax 减税;减扣免税额 b306&ZVEk  
ABN AMRO Bank N.V. 荷兰银行 J:&[ 59  
above-the-line expenditure 线上项目支出;经常预算支出 < -W*$?^  
above-the-line receipt 线上项目收入;经常预算收入 <\kr1qH H  
ABSA Asia Limited 南非联合亚洲有限公司 tyaA\F57  
absolute change 绝对数值变更 iY"l}.7)  
absolute expenditure 实际开支 ;q N+^;,2  
absolute guideline figure 绝对准则数字 dT,o=8fg  
absolute interest 绝对权益 hW!)w  
absolute order of discharge 绝对破产解除令 P) 3mX.(}  
absolute profit margin 绝对利润幅度 OO[F E3F  
absolute value 实值;绝对值 ^&y$Wd]6  
absolutely vested interest 绝对既得权益 Hx ,0zS%>  
absorbed cost 已吸收成本;已分摊成本 2^i(gaXUQ  
absorption 吸收;分摊;合并 .9Y)AtJTS  
absorption rate 吸收率;摊配率;分摊率 AL>$HB$  
ACB Finance Limited 亚洲商业财务有限公司 C8z{XSo  
acceptable form of reciprocity 合理的互惠条件 a!O0,y  
acceptable rate 适当利率;适当汇率 @v}/zS  
acceptance agreement 承兑协议 R<OI1,..r  
acceptance for honour 参加承兑 Y ')x/H  
acceptor 承兑人;接受人;受票人 W`c'=c  
acceptor for honour 参加承兑人 gz3pX#S  
accident insurance 意外保险 BcI |:qv|  
Accident Insurance Association of Hong Kong 香港意外保险公会 B^g ?=|{  
accident insurance scheme 意外保险计划 rRFhGQq1m  
accident year basis 意外年度基准 XQw>EZdj_N  
accommodation 通融;贷款 Ja9e^`i;  
accommodation bill 通融票据;空头票据 _%QhOY5tv"  
accommodation party 汇票代发人 =:~R=/ZXk  
account balance 帐户余额;帐户结余 K4kMM*D  
account book 帐簿 hdrm!aBd  
account collected in advance 预收款项 o"*AtGR+"  
account current book 往来帐簿 TqnT S0fx  
account of after-acquired property 事后取得的财产报告 ~?(N  
account of defaulter 拖欠帐目 D-c`FG'  
account payable 应付帐款 EY tQw(!Q  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 E~6c-Lw  
account receivable 应收帐款 >p"c>V& 8  
account receivable report 应收帐款报表 ?!+MM&c-n  
account statement 结单;帐单;会计财务报表 Mxv;k%l|E|  
account title 帐户名称;会计科目 R6(oZph  
accountant's report 会计师报告 j:VbrR  
Accountant's Report Rules 会计师报告规则 #"B\UN  
accounting and auditing procedure 会计与审计程序;会计与核数程序 , N)/w1?I  
Accounting Arrangements 《会计安排》 ]UmFhBR-  
accounting basis 会计基础 DP|D\+YyYA  
accounting by Official Receiver 破产管理署署长呈交的帐目 62zYRs\Y)X  
Accounting Circular 《会计通告》 -PfX0y9n  
accounting class 会计类别 }"|K(hq  
accounting date 记帐日期;会计结算日期 w 47tgPPk  
accounting for money 款项核算 nR-YrR*k  
Accounting Officer 会计主任 P09;ng67  
accounting period 会计报告期;会计期 \pVXimam  
accounting policy 会计政策;会计方针 z*!%g[3I  
accounting practice 会计惯例 6}!#;@D~  
accounting principle 会计准则 y2^Y/)   
accounting record 会计记录 Rx}$0c0  
accounting report 会计报告 R21b!Pd\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ):[7E(F=  
Accounting Society of China 中国会计学会 B&n<M]7  
accounting statement 会计报表  A|<jX}  
accounting system 会计制度;会计系统 y#3j`. $3p  
accounting transaction 会计事项;帐务交易 H<PtAYFS  
accounting treatment 会计处理 3R.W >U  
accounting year 会计年度 3v1iy / /  
accretion 增值;添加 9[.8cg*  
accrual 应计项目;应累算数目 gMzcTmbc8  
accrual basis 应计制;权责发生制 A\HxDIU  
accrual basis accounting 应计制会计;权责发生制会计 d^{RQ   
accrue 应累算;应计 !1$])VQWI  
accrued benefit 应累算利益 6G[4rD&  
accrued charges 应计费用  J4f i'  
accrued cumulative preference share dividend 应累算的累积优先股股息 2#c<\s|C  
accrued expenses 应累算费用 ewctkI$,5  
accrued interest payable 应付利息;应计未付利息 hhCrUn"  
accrued interest receivable 应收利息;应计未收利息 I|^;B 8[  
accrued right 累算权益 u>2 l7PA|  
accruing profit 应累算的利润 ]&lY%"U$i  
accumulated fiscal reserve 累积财政储备 \1D<!k\S  
accumulated profit 累积利润;滚存溢利 6WXRP;!Q  
accumulated reserve 累积储备 RBs-_o+%  
accumulation of surplus income 累积收益盈余 /`wvxKX  
acquired assets 既得资产 @~ ^5l  
acquisition 收购;购置;取得 21K>`d\  
acquisition cost 购置成本 `p2+&&]S  
acquisition expenses 购置费用 DtXrWS/  
acquisition of 100% interest 收购全部股权 au: fw  
acquisition of control 取得控制权 X=5xh  
acquisition of fixed assets 购置固定资产 F8jd'OR  
acquisition of shell “买壳” %A1o.{H  
acquisition price 收购价 |}BL F  
act of God 天灾 RtTJ5@V(  
acting partner 执事合伙人 |H;F7Y_  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7z JRJ*NB  
active partner 积极参与的合伙人 a_f~N1kq  
active trading 交投活跃 mr*JJF0Z  
actual circulation 实际流通 hT`J1nNt  
actual cost 实际成本 5:Z0Pt  
actual expenditure 实际开支;实际支出 e2s]{obf  
actual income 实际入息;实际收入;实际收益  D~S<U  
actual market 现货市场 *>7>g"  
actual price 现货价;实际价格 _(%d(E2?  
actual profit 实际利润  HN=V"a  
actual quotation 实盘;实际价位;实际报价 $rv8K j+  
actual year basis 按实际年度计算 6Ypc`  
actuals 实货 e!N:,`R 5  
actuarial investigation 精算调查 Mm.<r-b  
actuarial principle 精算原则 #@YPic"n7`  
actuarial report 精算师报告 l?Udn0F  
Actuarial Society of Hong Kong 香港精算学会 ($au:'kU  
actuarial valuation 精算师估值 $HHs^tW  
actuary 精算师 -JMdE_h  
ad referendum agreement 暂定协议;有待覆核的协定 DS+}UO  
ad valorem duty 从价税;按值征税 -]/I73!b  
ad valorem duty system 从价税制 dP# |$1  
ad valorem fee 从价费 ^Cu\VV  
ad valorem tariff 从价关税 <"{qk2LS1  
additional allowance 额外免税额 60P#,o@G  
additional amount for unexpired risk 未过期风险的额外款额 be]bZ 1f  
additional assessable profit 补加应评税利润 (G zb  
additional assessment 补加评税 "-e \p lKj  
additional commitment 额外承担 z>58dA@f  
additional commitment vote 额外承担拨款 `Nz/O h7  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +giyX7BPJ  
additional dependent parent allowance 供养父母额外免税额 7X0Lq}G@  
additional provision 额外拨款 K0-ypU*P  
additional stamp duty 附加印花税 (D#B_`;-  
additional tax 补加税罚款;补加税款 |^:cG4e  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 H$=e -L`@  
adjudged bankrupt 被裁定破产 K&POyOvT  
adjudicated bankrupt 裁定破产人 -~s!73pDY  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 |L%Z,:yO  
adjudication of bankruptcy 裁定破产;宣告破产 t[ubn+  
adjudication of insolvency 裁定无力偿还债务 F_w Z"e6  
adjusted actual 经调整的实数;调整后的实数 M2PAy! J  
adjusted current assets 经调整的流动资产;调整后的流动资产 \|H!~)h$1  
adjusted figure 经调整的数字;调整后的数额 d/PiiiFf,  
adjusted liabilities 经调整的负债;调整后的负债 En~5"yW5>]  
adjusted loss 经调整的亏损;调整后的亏损 3LAIl913  
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 `|6'9  
adjusted profit 经调整的利润;调整后的利润 {@eJtF+2  
adjusted surplus 经调整的盈余额;调整后的盈余额 +ln9c  
adjusted value 经调整的价值;调整后的价值 LxYrl-  
adjustment 调整;修订;理算〔保险〕 $G8E 3|k  
adjustment centre 调剂中心 X &uTSgN  
adjustment lag 调整过程的时间差距;调整时差 p`b"-[93  
adjustment mechanism 调整机制 &~8oQC-eF  
adjustment of loss 亏损调整 Sh/T,  
adjustment process 调整过程;调整程序 'Q|M'5'  
adjustment range 调整幅度 PPb7%2r  
administered exchange rate 受管制汇率 XRcqhv  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (61EDKNd9  
administration expenses 行政费用 g<l1zo`_  
administration fee 手续费;行政费 6g 5#TpCh  
administration in bankruptcy 破产管理  O{QA  
administration order 遗产管理令 HBy[FYa4  
administrator 管理人;遗产管理人 #bUXgn>  
administrator of the estate 遗产管理人 n,jKmA  
admission of debt 债项承认书 F20E_2;@@  
admission of proof 接纳债权证明 1Yq?X:  
advance 放贷款项;垫付款项;预支款项;预付款项 Kf>A\l^X7  
advance account 暂支帐目;预付款帐户 LgKaPg$  
advance compensation 预付补偿金 BcL{se9<  
advance from shareholder 股东垫款 k jg~n9#T  
advance pending reimbursement 预支以待日后付还 KV]X@7`@  
advanced economy 先进经济体系 3jGWkby0  
advancement 预付;预付财产 q)Lu_6 mg  
advances warrant 垫款令 mkYqpD7  
advancing 贷出 k,85Y$`'  
adverse balance 逆差 mtJ9nC  
adverse exchange 逆汇 + ,%&e  
advertisement addressed to shareholders 在报章刊登的致股东通告 4,sJE2"[9  
advice for collection 托收通知书 I%r{]-Obr-  
advice of drawing 提款通知书;汇票通知书 w\(.3W7  
advice of payment 付款通知 $CY~5A`l9  
Advisory Committee [Securities and Futures Commission] )[PtaPWeT  
谘询委员会〔证券及期货事务监察委员会〕 isQ[ Gc!8  
Advisory Committee on Diversification 经济多元化谘询委员会 SOIHePmwK  
affidavit 誓章;遗产申报誓章 W{5#@_pL  
affidavit of no receipt 述明无收款的誓章 RZHd9v$  
affiliate 联号;联营公司;附属公司 S4'   
affiliated company 附属公司;联号;联营公司 6eT5ktf  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 zfc'=ODX  
affordability 负担能力 xfpa]Z  
African Development Bank [AfDB] 非洲开发银行 $K]m{  
after-acquired property 事后取得的财产 Gcdd3W`O  
after-hours dealing 市后交易 hM;lp1l  
after-tax profit 税后盈利;税后利润;税后溢利 ePr&!Tz#  
agency agreement 代理协议 /LvRP yj@  
agency expenses 代理机构的开支 $* AYcy7  
agency fee 代理费 {>R:vH 8  
Agency Law 《代理法》 4?ICy/,U-  
agent 代理人;承销人 ;LG#.~f  
agent of company 公司代理人 e4!:c^?  
agent's fee 代理人费;经纪费 <g1hxfKx5  
aggregate 总计;总数;总体数字 t/cY=Wp  
aggregate amount 总款额;总额 luo   
aggregate assets and liabilities 总体资产与负债 t; 4]cg:_  
aggregate at constant price 按固定价格计算的总体数字 L;*ljZ^c  
aggregate demand 总需求  1Md  
aggregate gross position 总持仓量 n;@bLJ$W  
aggregate limit 总限额 %/|9@er  
aggregate of salaries tax 合计薪俸税 ToJ$A`_!`  
aggregate performance 总体表现;总体业绩 *VFf.aPwYi  
aggregate supply 总体供应 EK;YiJ  
aggregate surplus 总盈余 vbb 5f#WZ  
aggregate total 整体总额 ^lA=* jY(  
aggregate value 总值;合计价值 D)j(,vt  
aggregated basis 合计基准 9f hsIe  
aggregated net chargeable income 合计应课税入息实额 DVSL [p?_  
aggregation 合并计算;合计;总和 P(H8[,  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^G4 P y<s  
aggregation of property 财产的总和 mS~o?q-n  
agio 差价;贴水 F<qz[,]|-j  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 K POa|$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment do*EKo  
《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》 ~$)2s7 O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M}yDXJx  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 "JlpU-8[0@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment AS =?@2 q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _H j!2 '  
agreement for a settlement 授产协议 jN[`L%Qm   
agreement for assignment 转让协议 ,1[q^-9  
agreement for sale 售卖协议;买卖协议 &Xf^Iu  
agreement for sale and purchase 买卖协议 %Z):>'  
agreement for the payment of interest 支付利息协议 l|kSsP:GO  
agreement for the repayment of money 还款协议 9y<*8bI   
agreement of reinsurance 再保险协议 Dp)=0<$y  
Agricultural Bank of China 中国农业银行 qU#1i:(F*  
air passenger departure tax 飞机乘客离境税 A-ZN F4  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Bj1?x  
airport tax 机场税 yXHUJgjl/  
alcohol duty 酒精税 (NF~Ck$#q  
alienation 让与;让渡;转让 IOqwCD[  
alimony 生活费;赡养费 3Nq N \5B:  
All Ordinaries Index [AOI] 所有普通股指数 w8U&ls1b  
all risks 全险;综合险 M<kj_.  
All Sales Record for Stock Market 《股票市场成交报告》 Urr@a/7  
Allied Capital Resources Limited 新联财务有限公司 ~N<4L>y<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &e#~<Wm82  
allocation letter 拨款信件 K`u(/kz/<  
allocation of fund 分配款项;预留款项 Y8-86 *zC  
allocation of profit 利润分配;溢利分配 8W,Jh8N6  
allocation warrant 拨款令 -uMSe~  
allotment 分配;配股 rA%usaW  
allotment notice 股份配售通知;配股通知 ;[=8B \?  
allotment of shares 股份分配 #a'Ex=%rM  
allowable 可获宽免;免税的 YoBPLS`K  
allowable business loss 可扣除的营业亏损 L?WFm n  
allowable expenses 可扣税的支出 xKuRh}^K  
allowance 免税额;津贴;备抵;准备金 {L/tst#C  
allowance for debts 债项的免税额 d@XV:ae  
allowance for depreciation by wear and tear 耗损折旧免税额 M%2+y5  
allowance for funeral expenses 殡殓费的免税额 Wu[&Wv~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `w.n]TR  
allowance for repairs and outgoings 修葺及支出方面的免税额 o<COm9)i  
allowance to debtor 给债务人的津贴 3?V_BUoON  
alteration of capital 资本更改 gW)3e1a  
alternate trustee 候补受托人 BD_Iz A<wK  
amalgamation 合并 YjxF}VI~<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 k <=//r  
ambit of charges 征税范围;收费范围 ST:A<Da"  
amended valuation 经修订的估值 |wiqGzAr{  
American Commodities Exchange 美国商品交易所 S|7!{}  
American Express Bank Limited 美国运通银行 zO).T M_  
American Stock Exchange 美国证券交易所 =&ks)MH-  
amortization 摊销 "Zl5<  
amount due from banks 存放银行同业的款项 !F A]  
amount due from banks abroad 存放海外银行同业的款项 UNom-  
amount due from holding companies 控股公司欠款 Tn*9lj4  
amount due from local banks 存放本港银行同业的款项 nbm&wa[  
amount due to banks 银行同业的存款 ADDSCY=,  
amount due to banks abroad 海外银行同业的存款 v"b+$*  
amount due to holding companies 控股公司存款 *AO,^R&e.  
amount due to local banks 本港银行同业的存款 FbS|~Rp~  
amount due to outport banks 外埠银行同业的存款 gtk7)Uh  
amount for note issue 发行纸币的款额 ^p[rc@+  
amount of bond 担保契据的款额 ]P.'>4  
amount of consideration 代价款额 /fZe WU0W  
amount of contribution 供款数额 vk77B(u  
amount of indebtedness 负债款额 D8Ykg >B;&  
amount of principal of the loan 贷款本金额 2NC.Z;  
amount of rates chargeable 应征差饷数额 [@J/eWB  
amount of share capital 股本额 w80oXXs[#  
amount of sums assured 承保款额 7gj4j^a^]{  
amount of variation 变动幅度 3Dng 1}  
amount of vote 拨款数额 K@I D/]PF  
amount payable 应付款额 YB(Q\hT~\;  
amount receivable 应收款额 /|tJ6T1LrB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 06O2:5zF  
analysis 分析 z\K"Rg~J  
ancillary risk 附属风险 @;*Ksy@1O  
annual account 周年帐目;周年帐目报表;年度决算;年结 kW;+|qs^  
annual accounting date 年结日期 ,]9P{k]O  
annual allowance 每年免税额;年积金;年度津贴;年津 ?[@J8  
annual balance 年度余额 K#6P}tf  
annual disposable income 每年可动用收入 w>pq+og&  
annual estimates 周年预算 jrr EAp  
annual fee 年费 F*IzQ(#HW  
annual general meeting 周年大会 5gYRwuf  
annual growth rate 年增率;每年增长率  Uwf +  
annual long-term supplement 长期个案每年补助金 "I3@m%qv  
annual pensionable emolument 可供计算退休金的年薪 OLyf8&AU@  
annual report 年报 ;_c;0)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 b$N 2z  
annual return 周年报表;周年申报表;每年报税表格 Q6PHpaj  
Annual Return Rules 《周年报表规则》 \pPY37l  
annual review of consumer prices 每年消费物价回顾 &dqLP9 5  
annual roll-forward basis 逐年延展方式 8&GBV_`I  
annual salary 年薪 -`'I{g&A  
annual statement 年度报表;年度决算表 v- 2:(I V  
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 J\+0[~~  
annuitant 年金受益人 ns9U/ :L  
annuity 年金 (?n=33}Ci  
annuity contract 年金合约 kVkU)hqR  
annuity on human life 人寿年金 .B7,j%1r  
antecedent debt 先前的债项 J%u=Ucdh  
ante-dated cheque 倒填日期支票 Vr]id  
anticipated expenditure 预期开支 Z InpMp  
anticipated net profit 预期纯利 %KsEB*' "  
anticipated revenue 预期收入 j'Gt&\4  
anti-inflation measure 反通货膨胀措施 %RTBV9LIXr  
anti-inflationary stance 反通货膨胀立场 dMh:ulIY>  
apparent deficit 表面赤字 `F-/QX[:  
apparent financial solvency 表面偿债能力 Px4) >/ z,  
apparent partner 表面合伙人 6</xL9#/  
application for personal assessment 个人入息课税申请书 e%svrJ2   
application of fund 资金应用 e^8 O_VB  
application to release as liquidator and to destruct the books of accounts and documents nEJq_  
申请免除清盘人职务及毁灭帐簿与文件 zwhe  
appointed actuary 委任精算师 f86XkECZ;`  
appointed auditor 委任核数师;委任审计师 ^X=ar TE  
appointed trustee 委任的受托人 p2#)A"  
appointer 委任人 ?^7t'`zk  
apportioned pro rata 按比例分摊 (ceNO4"cZ  
apportionment 分配;分摊 g2BHHL;`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 SEo'(-5  
apportionment formula 分摊方程式 Zq^At+8+  
apportionment of estate duty 遗产税的分摊 t>L;kRujVJ  
appraisal 估价;评估 vmU@^2JSJ  
appreciable growth 可观增长 J=\HO8E6>  
appreciable impact 显着影响 #*D)Q/k  
appreciable increase 可观增长 &q3"g*q  
appreciation 增值;升值 $|L Sx  
appreciation against other currencies 相对其他货币升值 VrHv)lUr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,kiv>{  
appreciation tax 增值税 bLB:MW\%  
appropriation 拨款;拨用;拨付 I5`4Al  
appropriation account 拨款帐目 zZ7;jyD  
Appropriation Bill 拨款法案 T5R-B=YWu  
appropriation-in-aid system 补助拨款办法 Hkk/xNP  
approved assets 核准资产 { d=^}-^   
approved basket stock 认可一篮子证券 ^hG-~z<  
approved budget 核准预算 02f~En}>6  
approved charitable donation 认可慈善捐款 H['N  
approved charitable institution 认可慈善机构 hW%TM3l}  
approved currency 核准货币;认可货币 4;w;'3zq  
approved estimates 核准预算 |ax3sAg  
approved estimates of expenditure 核准开支预算 lAS#874dE  
approved overseas insurer 核准海外保险人 )SaGH3~*C  
approved overseas trust company 核准海外信托公司 !`k1:@NZ  
approved pooled investment fund 核准汇集投资基金 9%k2'iV7  
approved provident fund scheme 认可公积金计划 wVX[)E\J  
approved provision 核准拨款 |WQBDB`W  
approved redeemable share 核准可赎回股份 GOj-)i/_  
approved regional stock 认可地区性证券 SOs:]U-T3  
approved retirement scheme 认可退休金计划 &T+atL`N  
approved subordinated loan 核准附属贷款 q]\:P.x!>  
arbitrage 套戥;套汇;套利 GD&uQ`Y5  
arbitrageur 套戥者;套汇者 ls_'')yp  
arbitrary amount 临时款项 aEFJ;n7m  
arrangement 措施;安排;协定 NvD7Krqwa  
arrears 欠款 S{Kiy#ltWc  
arrears of pay 欠付薪酬 c-x,fS"&W  
arrears of revenue 逾期未收税款;逾期未收的帐项 ~xbe~$$Q@  
articles of association 组织章程;组织细则;组织章程细则 )#EGTRdo  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 qaqBOHI6G  
ascertainment of profit 确定利润 k|v3.< -  
"Asia Clear" “亚洲结算系统” =qoWCmg"&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 O)C\v F#  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )s)I2Z+  
Asian Development Fund [ADF] 亚洲发展基金 bo,_&4?  
Asian dollar bond 亚洲美元债券 -0d0t!  
Asian dollar market 亚洲美元市场 \(3y7D  
Asian dollar rate 亚洲美元利率 aKV$pC<[o  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9"@\s$ OBk  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <>n0arAn  
asked price 沽盘;喊价;索价;卖方报价 xVf| G_5$  
assessable income 应评税入息 a_[Eh fE  
assessable loss 应评税亏损 teOe#*  
assessable profit 应评税利润 N@;?CKU  
assessable value 应评税值 T!-\@PB !  
assessed profit 估定利润 3RiWZN  
assessed value 经评估价值 9V'%<pk''(  
assessment 评税;评定;估价;评税单 a:+{f&  
assessment number 评税编号;估价编号 bo<~jb{  
assessment of additional tax 补加税评税 _ftI*ni:<  
assessment of performance 业绩评估;实绩评价 b[__1E9v'  
Assessor 评税主任 NWP5If|'X  
asset price bubbles 资产价格泡沫 ZufR {^W  
asset-backed securities 具资产保证的证券 ]fm'ZY&  
assets accretion 资产增值 JBD7h5|Lc  
assets and liabilities 资产与负债 "C?#SO B  
assets betterment statement 资产递增表;资产改进表 7wWFr  
assets lending 实物放款;有抵押贷款 =AsEZ)" _  
assets of the company passing on the death 死者去世时转移的公司资产 ".f ;+wH  
assets pledged as security for liabilities 用作负债抵押的资产 zuP B6W^  
assets portfolio 资产投资组合 +QB"8-  
assets price 资产价格 OBgkpx*Q  
assets quality 资产质素 9 ^o-EC!_  
assets realization 资产变现 |D'4uN8\  
assets refinancing arrangement 资产再集资安排 -Bt k 3  
assets securitization 资产证券化 ioa U*%  
assets situated outside Hong Kong 在香港以外地方的资产 C#QpQg2  
assets stripping 削减资产;拆卖资产 -T!f,g3vW  
assets value 资产值 %/EVUN9=  
assignee 承让人 )Z[ft  
assignment 转让;转让书;转让契 J`^ag'  
assignment of interest 权益转让 xE1 eT,  
assignment of letters patent and trade mark 专利证书及商标转让 eD-#b|  
assignment of property 物业转让;物业转让书 M-\Y"]sW  
assignment right 转让权 1m+p;T$  
assignor 转让人 -HQQw$  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,?PTcQF  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 w'L\?pI  
associate member 附属会员 832v"k CD  
associated body corporate 相联法人团体 hhb?6]Z/  
associated company 相联公司;联属公司 0fc/wfv <  
associated corporation 相联法团 |lXc0"H[o  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Pf*^ZB%  
公认会计师公会〔英国〕 l;af~ef)'  
Association of Futures Exchange Brokers 香港期货经纪协会 n 9\ C2r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 - *F(7$  
association of underwriters 承保人组织 H|,Oswk~-  
assumption of control 接管 .e3NnOzyxS  
assurance 担保;保险;转易;转易书 p/(~IC "!J  
assurance of interest 权益的转易 1D16   
at 19XX price 按一九XX年价格计算 f5F@^QXQ  
at a discount 按赔价计算;按贴水价格计算;打折扣 vesJEaw7  
at a premium 按溢价计算;按升水价格计算 nYWvTvZ  
at call 通知付款;按通知 CxGx8*<X  
at constant market price 按固定市价计算 (Lo%9HZ1Mx  
at constant price 按固定价格计算 (E/lIou  
at cost 按成本计算 -yR.<KnL  
at current market price 按当时市价计算;按现时市价计算 [FK<96.nt  
at current price 按当时价格计算;按现时价格计算 Tq NadHQ  
at factor cost 按要素成本计算;按生产要素成本计算 b'P eH\h{  
at money-of-the-day price 按付款当日价格计算 v4?x.I  
at or better 按指定或较佳价位〔买卖指令〕 xAafm<L@!  
at par 按面值计算;平价 6}75iIKi  
at sight 见票即付 J%V-Q>L  
at the close 按收市盘 PpV'F[|,r  
at the opening 按开市盘 6Ztq  
attestation 见证;见证条款 ,\X@~ j  
at-the-money option 平价期权 '#LQN<"4  
attorney 受权人;受托代表人 lAzj N~V  
attornment 新拥有人承认书 uqM yoIc  
attributable profit 可归属利润 ex+\nD>t4  
attributable share value 可归属股份价值 [v$0[IuY,  
Auckland Stock Exchange 奥克兰证券交易所 / y A7%2  
auction 拍卖 1mfs 4  
auctioneer 拍卖商 :`E8Z:-R  
audit 审计;核数 0OT\"O~S[  
Audit Commission 审计署 ^F2b hXE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I+Jm>XN  
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〕 Qd=^S^}(  
audit review 帐目审查 *4U^0e  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?I/qE='*  
audited account 审计帐目;经审计的帐目 v.Q(v\KV5  
audited annual account 经审计的周年帐目 ?|WoIV.  
audited balance sheet 经审计的资产负债表 4Y,R-+f  
auditor 核数师;核数主任;审计师 +zrAG 24q  
auditor's certificate 核数师证明书;审计师证明书 zS\E/.X2  
auditor's report 核数师报告;审计师报告 9Q(+ZG=JkV  
Aussie bond 澳元债券 u\LiSGePN  
austerity budget 紧缩预算 {g2@6ct  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 lE!a  
Australia All Ordinaries Index 澳洲所有普通股票指数 BYTnrPA&Z;  
Australian Dollar [AUD] 澳元 ?6L&WB  
Australian Options Market 澳大利亚期权市场 %)[+%57{  
Australian Securities Commission 澳洲证券事务监察委员会 !:|TdYrmj  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 fGw^:,B  
Australian Stock Exchange 澳大利亚证券交易所 X/z6"*(|/  
Austrian Schilling [ATS] 奥地利先令 AX?fuDLs  
authentication 认证;鉴证 T21ky>8E  
authority to purchase 委托购买证;委购书 ymegr(9&K  
authorization 认可;核准;授权;授权书 _<=S_ <$2  
authorization by direction 指示授权 }"|"Q7H  
authorization by instruction 指令授权 d)@<W1;  
authorization by warrant 令状授权 ~/8M 3k/  
authorization of unit trust 单位信托的认可 nB%;S  
authorized agent 指定代理人 Q:|l`*.R  
authorized capital 法定资本 XYS'.6k(  
authorized clerk 出市员 'fcMuBc+ 4  
authorized dealer 认可交易商 #6AFdNy  
authorized financial institution 认可财务机构 ~XyW&@  
authorized fund 认可基金 ~7$&WzD  
authorized fund house 获授权的基金公司;认可基金公司 t~E<j+<2B  
authorized institution 认可机构 7_.11$E=H  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Aub]IO~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $we]91(: :  
authorized insurer 获授权保险人;获认可承保人 M t*6}Cl  
authorized investment 特准投资项目 2$14q$eb  
authorized person 获授权人 &?uz`pv2  
authorized representative 获授权代表 f'<Q.Vh<  
authorized share capital 法定股本 3I!?e!y3(  
automated quotation system 自动报价系统 S#-wl2z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kloR#?8A  
自动交易系统〔香港期货交易所有限公司〕 a@@M+9Q  
automatic adjustment mechanism 自动调整机制 ]J* ,g,  
automatic adjustment system 自动调整系统 s0*0 'f  
Automatic Clearing House 自动票据交换所 r6;$1 K*0  
automatic exchange rates accumulation system 自动化汇率累集系统 bn(`O1r[(  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 QJ F=UB  
automatic teller machine [ATM] 自动柜员机 1VF    
autopay 自动转帐 tV_t6x_.  
available assets 可用资产 "F3]X)}  
available fiscal reserve 现存财政储备 <W`#gn0b6  
available profit 可用利润 V~T@6S  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .MVYB\6Q0  
average 平均;平均数;海损 QDTBWM%  
average basic salary 平均基本薪金 zW}[+el }  
average consumer expenditure 平均消费开支;一般消费开支 Fhv2V,nZ<  
average cost 平均成本 >Jw6l0z  
average cost of land production 增辟土地平均成本 65oWD-  
average daily turnover 平均每日成交额 Wxk x,q?  
average daily wage rate 平均每日工资率 c(U  
average expenditure pattern 平均开支模式 F$Ca;cP"  
average growth rate 平均增长率 jSOS}!=  
average net fixed assets 固定资产平均净值 \eGKkSy  
average of relatives 相对价格平均数 f`8OM}un&  
average price 平均价格 H{?9CxYa  
average propensity to consume 平均消费倾向;一般消费倾向 O1D6^3w  
average propensity to save 平均储蓄倾向;一般储蓄倾向 WKpA|  
average rate 平均率 !j1[$% =#  
average revenue 平均收入;平均收益 Q \]Xm>  
average stock 平均库存;平均存货 R//$r%a  
average yearly rent 平均年租 .6m "'m0;  
avoidance of double taxation 避免双重课税 aup6?'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 B|%tE{F  
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