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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: je1f\N45  
A share A股;甲类股份 TIbqUR  
abatement of tax 减税;减扣免税额 3Xgf=yG:M  
ABN AMRO Bank N.V. 荷兰银行 ?y82S*sb#  
above-the-line expenditure 线上项目支出;经常预算支出 PDaHY  
above-the-line receipt 线上项目收入;经常预算收入 eOa:%{Kj  
ABSA Asia Limited 南非联合亚洲有限公司 :B?XNo  
absolute change 绝对数值变更 oR>o/$z$)g  
absolute expenditure 实际开支 ;/#E!Ja/ u  
absolute guideline figure 绝对准则数字 nj99!"_   
absolute interest 绝对权益 @O#4duM4Qz  
absolute order of discharge 绝对破产解除令 CZ*c["x2  
absolute profit margin 绝对利润幅度 :1"{0 gm  
absolute value 实值;绝对值 h% BA,C  
absolutely vested interest 绝对既得权益 ;hi+.ng_  
absorbed cost 已吸收成本;已分摊成本 #/zPAcV:  
absorption 吸收;分摊;合并  &o$E1;og  
absorption rate 吸收率;摊配率;分摊率 euO!+9p  
ACB Finance Limited 亚洲商业财务有限公司 7q*L-Xe]k  
acceptable form of reciprocity 合理的互惠条件 |><hdBQXX<  
acceptable rate 适当利率;适当汇率 = R|?LOEK+  
acceptance agreement 承兑协议 )=TD}Xb  
acceptance for honour 参加承兑 /NCEZ@2BN,  
acceptor 承兑人;接受人;受票人 x g~q'>  
acceptor for honour 参加承兑人 _ETG.SYq  
accident insurance 意外保险 +v:t  
Accident Insurance Association of Hong Kong 香港意外保险公会 .8hB <G  
accident insurance scheme 意外保险计划 m`!C|?hu  
accident year basis 意外年度基准 bj4cW\b(  
accommodation 通融;贷款 _y&m4Vuu  
accommodation bill 通融票据;空头票据 !4cR&@[  
accommodation party 汇票代发人 E\Hhi.-  
account balance 帐户余额;帐户结余 {"l_x]q  
account book 帐簿 Z.+-MNWV  
account collected in advance 预收款项 L6yRN>5aE  
account current book 往来帐簿 yCZV:R;  
account of after-acquired property 事后取得的财产报告 YXxaD@  
account of defaulter 拖欠帐目 hM^#X,7  
account payable 应付帐款 cUssF%ud]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \D(6t!Ox  
account receivable 应收帐款 GGk.-Ew@  
account receivable report 应收帐款报表 U.<';fKnT  
account statement 结单;帐单;会计财务报表 J >Zd0Dn  
account title 帐户名称;会计科目 /v"u4Ipj  
accountant's report 会计师报告 u9rlNmf$  
Accountant's Report Rules 会计师报告规则 _?&$@c  
accounting and auditing procedure 会计与审计程序;会计与核数程序 4jefU}e9#  
Accounting Arrangements 《会计安排》 ZKTOif}  
accounting basis 会计基础 UA$ XjP  
accounting by Official Receiver 破产管理署署长呈交的帐目 So?SBh1C  
Accounting Circular 《会计通告》 |>a sGP  
accounting class 会计类别 $wUFHEl  
accounting date 记帐日期;会计结算日期 (yWU9q)5  
accounting for money 款项核算 GFasGHAw  
Accounting Officer 会计主任 b[,J-/;JNL  
accounting period 会计报告期;会计期 y&Sl#IQ L  
accounting policy 会计政策;会计方针 mDz{8N9<FG  
accounting practice 会计惯例 mw%do&e  
accounting principle 会计准则 e`ti*1]q  
accounting record 会计记录 4]O{Nko)  
accounting report 会计报告 W(ITs}O  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z/u;afB9q  
Accounting Society of China 中国会计学会 {Y-<#U~iH  
accounting statement 会计报表 "1>I/CM  
accounting system 会计制度;会计系统 !a?$  
accounting transaction 会计事项;帐务交易 o@j]yA.5)  
accounting treatment 会计处理 (3YCe{  
accounting year 会计年度 xWlj.Tjt}  
accretion 增值;添加 T6MlKcw,t  
accrual 应计项目;应累算数目 @sRRcP~  
accrual basis 应计制;权责发生制 7?<.L  
accrual basis accounting 应计制会计;权责发生制会计 ?_q e 2R.  
accrue 应累算;应计 `oP :F[B  
accrued benefit 应累算利益 ?#"rI6  
accrued charges 应计费用 L A-H  
accrued cumulative preference share dividend 应累算的累积优先股股息 |f1 S&b.  
accrued expenses 应累算费用 {_QXx  
accrued interest payable 应付利息;应计未付利息 Gqq%q!k&1  
accrued interest receivable 应收利息;应计未收利息 aOWW ..|  
accrued right 累算权益 j|"#S4IX)F  
accruing profit 应累算的利润 |F z/9+I  
accumulated fiscal reserve 累积财政储备 e9/:q"*)/  
accumulated profit 累积利润;滚存溢利 VqqI%[!Aw  
accumulated reserve 累积储备 (@*[^@ipV  
accumulation of surplus income 累积收益盈余 tcyami6D4  
acquired assets 既得资产 t%Hg8oya  
acquisition 收购;购置;取得 xayo{l=uGv  
acquisition cost 购置成本 = #]^H c  
acquisition expenses 购置费用 <EFA^,3t%  
acquisition of 100% interest 收购全部股权 ,K=\Y9l3  
acquisition of control 取得控制权 8px@sXI*`  
acquisition of fixed assets 购置固定资产 ,>lOmyh  
acquisition of shell “买壳” j\& `  
acquisition price 收购价 *4#)or  
act of God 天灾 jY'svD~  
acting partner 执事合伙人 ;Ak<O[  
active market 买卖活跃的市场;交投畅旺的市场;旺市 p`:hY`P  
active partner 积极参与的合伙人 b,"gBg  
active trading 交投活跃 {]1o($.u  
actual circulation 实际流通  ZaJg$  
actual cost 实际成本 mne4uW  
actual expenditure 实际开支;实际支出 - y[nMEE  
actual income 实际入息;实际收入;实际收益  (c;F%m|  
actual market 现货市场 -Yx'qz@  
actual price 现货价;实际价格 9r.Os  
actual profit 实际利润 N"SFVc_2  
actual quotation 实盘;实际价位;实际报价 |}N -5U  
actual year basis 按实际年度计算 Zg1=g_xY  
actuals 实货 Rd~-.&   
actuarial investigation 精算调查 9/3gF)I}  
actuarial principle 精算原则 xtW Q.  
actuarial report 精算师报告 &}:'YK*X  
Actuarial Society of Hong Kong 香港精算学会 \'Oi0qo>  
actuarial valuation 精算师估值 o))z8n?b  
actuary 精算师 m  "'  
ad referendum agreement 暂定协议;有待覆核的协定 /H.w0fu&.S  
ad valorem duty 从价税;按值征税 94 58.!3  
ad valorem duty system 从价税制 !h3 $C\  
ad valorem fee 从价费 d-Vttxa6  
ad valorem tariff 从价关税 AsJN~<0h  
additional allowance 额外免税额 I3`WY-uv  
additional amount for unexpired risk 未过期风险的额外款额 5%,5Xe4p  
additional assessable profit 补加应评税利润 E~vM$$O$  
additional assessment 补加评税 tY~gn|M  
additional commitment 额外承担 wSoIU,I  
additional commitment vote 额外承担拨款 o1C1F}gxU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QND{3Q  
additional dependent parent allowance 供养父母额外免税额 jMv qKJ(<  
additional provision 额外拨款 ?'ID7mL  
additional stamp duty 附加印花税 &#!5I;3EN  
additional tax 补加税罚款;补加税款 EH{m~x[Ei  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~L\KMB/9e=  
adjudged bankrupt 被裁定破产 #M kXio; h  
adjudicated bankrupt 裁定破产人 -X+G_rY  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 %(lr.9.]H  
adjudication of bankruptcy 裁定破产;宣告破产 R-8>,  
adjudication of insolvency 裁定无力偿还债务 \]RPxM:_>  
adjusted actual 经调整的实数;调整后的实数 6;s.%W  
adjusted current assets 经调整的流动资产;调整后的流动资产 PyQt8Qlz  
adjusted figure 经调整的数字;调整后的数额 UhKC:<%  
adjusted liabilities 经调整的负债;调整后的负债 xgoG>~F  
adjusted loss 经调整的亏损;调整后的亏损 | 4/'~cYV  
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 iUDNm|e  
adjusted profit 经调整的利润;调整后的利润 ~D# -i >Z  
adjusted surplus 经调整的盈余额;调整后的盈余额 2;h4$^`dt  
adjusted value 经调整的价值;调整后的价值 q"){P RTm/  
adjustment 调整;修订;理算〔保险〕 O[%"zO"S  
adjustment centre 调剂中心 &V/n!|q<H  
adjustment lag 调整过程的时间差距;调整时差 vbEAd)*S  
adjustment mechanism 调整机制 )!SA]>-  
adjustment of loss 亏损调整 'fpm] *ig  
adjustment process 调整过程;调整程序 '5xIisP  
adjustment range 调整幅度 u5D@,wSNz  
administered exchange rate 受管制汇率 oz3N 8^M  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {wsO8LX  
administration expenses 行政费用 )CgKZ"  
administration fee 手续费;行政费 @BQJKPF*  
administration in bankruptcy 破产管理 x\( @ v  
administration order 遗产管理令 iF]G$@rbU  
administrator 管理人;遗产管理人 >YG1sMV-J  
administrator of the estate 遗产管理人 ;75m 9yGo  
admission of debt 债项承认书 9C&Xs nk  
admission of proof 接纳债权证明 I`hltJM'  
advance 放贷款项;垫付款项;预支款项;预付款项 s Dq{h  
advance account 暂支帐目;预付款帐户 Gy}WZ9{  
advance compensation 预付补偿金 }!_x\eq^  
advance from shareholder 股东垫款 Jr|"QRC  
advance pending reimbursement 预支以待日后付还 ~,#zdm1r@  
advanced economy 先进经济体系 l0Rjq*5hJ  
advancement 预付;预付财产 y04md A6<  
advances warrant 垫款令 ~N "rr.w  
advancing 贷出 \S #Mc  
adverse balance 逆差 &1nZ%J9  
adverse exchange 逆汇 z+3G zDLy  
advertisement addressed to shareholders 在报章刊登的致股东通告 HURr k~[  
advice for collection 托收通知书 iCd$gwA>F  
advice of drawing 提款通知书;汇票通知书 Pw c)u&  
advice of payment 付款通知 GD(gm, ,)  
Advisory Committee [Securities and Futures Commission] z =m Dd  
谘询委员会〔证券及期货事务监察委员会〕 {Hc [H-  
Advisory Committee on Diversification 经济多元化谘询委员会 \Af25Mcf:  
affidavit 誓章;遗产申报誓章 Qm9r>m6p@N  
affidavit of no receipt 述明无收款的誓章 >ZRCM  
affiliate 联号;联营公司;附属公司 {#?$ p i[  
affiliated company 附属公司;联号;联营公司 vNdMPulr{  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 <'(O0  
affordability 负担能力 ~x67v+I  
African Development Bank [AfDB] 非洲开发银行 $z1W0  
after-acquired property 事后取得的财产 sKE7U>mz|  
after-hours dealing 市后交易 GJTKqr|1O  
after-tax profit 税后盈利;税后利润;税后溢利 (]c M ;  
agency agreement 代理协议 VtM:~|v  
agency expenses 代理机构的开支 )|52B;yZx  
agency fee 代理费 GFA D  
Agency Law 《代理法》 W^U6O&-K  
agent 代理人;承销人 NT(gXEZ  
agent of company 公司代理人 r.-U=ql  
agent's fee 代理人费;经纪费 UXs=7H".  
aggregate 总计;总数;总体数字 v67utISNI  
aggregate amount 总款额;总额 @:2<cn`  
aggregate assets and liabilities 总体资产与负债 op!ft/Yyb  
aggregate at constant price 按固定价格计算的总体数字 :vsBobiJ  
aggregate demand 总需求 |:qaF  
aggregate gross position 总持仓量 Tt^PiaS!  
aggregate limit 总限额 /NE<?t N  
aggregate of salaries tax 合计薪俸税 gc5u@(P"  
aggregate performance 总体表现;总体业绩 ;Gf,I1d}{  
aggregate supply 总体供应 <V`1?9c7D1  
aggregate surplus 总盈余 sY|by\-c  
aggregate total 整体总额 |4E5x9J  
aggregate value 总值;合计价值 WA'4y\N  
aggregated basis 合计基准 UQ X.  
aggregated net chargeable income 合计应课税入息实额 *yx5G-#?  
aggregation 合并计算;合计;总和 YJ6y]r K2,  
aggregation of incomes of husband and wife 夫妇入息合并计算 v3zd>fDnRp  
aggregation of property 财产的总和 Z~X\Z.  
agio 差价;贴水 v w.rkAGY  
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》 $/|2d4O:{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment SUaXm#9  
《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》 S&z8-D=8k  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment bo_Tp~ j  
《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》  ?@iGECll  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment lr~c w#h*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ?Vo/mtbY5X  
agreement for a settlement 授产协议 ]S0sjN  
agreement for assignment 转让协议 3v,Bg4[i  
agreement for sale 售卖协议;买卖协议 ?L(y8b}F(  
agreement for sale and purchase 买卖协议 YJqbA?i  
agreement for the payment of interest 支付利息协议 .]y"04@]  
agreement for the repayment of money 还款协议 )o N#%%SB<  
agreement of reinsurance 再保险协议 0`~#H1TK  
Agricultural Bank of China 中国农业银行 0~=>:^H'`q  
air passenger departure tax 飞机乘客离境税 JL:\\JT.  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,k+F8{Q.  
airport tax 机场税 ?:c:D5N  
alcohol duty 酒精税 BW5!@D2  
alienation 让与;让渡;转让 1 R,?kUa  
alimony 生活费;赡养费 %O02xr=  
All Ordinaries Index [AOI] 所有普通股指数 8iXt8XY3  
all risks 全险;综合险 $e/[!3CASP  
All Sales Record for Stock Market 《股票市场成交报告》 kx6-8j3gD7  
Allied Capital Resources Limited 新联财务有限公司 /;V:<mekf  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 b6ui&Y8z  
allocation letter 拨款信件 ,4Qct=%L_  
allocation of fund 分配款项;预留款项 .:A&5Y-   
allocation of profit 利润分配;溢利分配 v7#`b}'W  
allocation warrant 拨款令 @z<IsAE  
allotment 分配;配股 p#+Da\qmx  
allotment notice 股份配售通知;配股通知 2/f!{lz](  
allotment of shares 股份分配 HE.YfD)  
allowable 可获宽免;免税的 TBu[3X%  
allowable business loss 可扣除的营业亏损 z8*{i]j  
allowable expenses 可扣税的支出 4u+4LB*  
allowance 免税额;津贴;备抵;准备金 D\ kd6  
allowance for debts 债项的免税额 2y#[uSqB  
allowance for depreciation by wear and tear 耗损折旧免税额 M0Vs9K=  
allowance for funeral expenses 殡殓费的免税额 Ns5'K^  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 S E0&CV4  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]h 4r@L3  
allowance to debtor 给债务人的津贴 =b/:rSd$NA  
alteration of capital 资本更改 y25L`b  
alternate trustee 候补受托人 -;W`0 k^  
amalgamation 合并 {/Qg4pc!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Rpou.RrXR7  
ambit of charges 征税范围;收费范围 8%#pv}  
amended valuation 经修订的估值 ]>H'CM4JR  
American Commodities Exchange 美国商品交易所 [*W l=  
American Express Bank Limited 美国运通银行 )Nkf'&  
American Stock Exchange 美国证券交易所 I*OJPFZ^4  
amortization 摊销 QNxY`  
amount due from banks 存放银行同业的款项  Mcm%G#  
amount due from banks abroad 存放海外银行同业的款项 Q%.F Mf  
amount due from holding companies 控股公司欠款 rlP?Uh  
amount due from local banks 存放本港银行同业的款项 ty-erdsP  
amount due to banks 银行同业的存款 Fz1K*xx'  
amount due to banks abroad 海外银行同业的存款 DWmViuZmL  
amount due to holding companies 控股公司存款 #J|DW C!#d  
amount due to local banks 本港银行同业的存款 !rPU5y*  
amount due to outport banks 外埠银行同业的存款 /6Olq6V  
amount for note issue 发行纸币的款额 a~Nh6 x  
amount of bond 担保契据的款额 ~xakz BE  
amount of consideration 代价款额 1b`WzoJgH  
amount of contribution 供款数额 L2`a| T=  
amount of indebtedness 负债款额 7>!Rg~M  
amount of principal of the loan 贷款本金额 l2 mO{'|C  
amount of rates chargeable 应征差饷数额 dH_g:ocA  
amount of share capital 股本额 3}gf %U]L  
amount of sums assured 承保款额 vq-# %o  
amount of variation 变动幅度 CCp&+LRvR  
amount of vote 拨款数额 ql2O%B.6?  
amount payable 应付款额 < +X,oxg  
amount receivable 应收款额 la{Iqm{i  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 29kR7[k  
analysis 分析 w3Z;&sFd  
ancillary risk 附属风险 P{%R*hb]  
annual account 周年帐目;周年帐目报表;年度决算;年结 )9s 6(Iu  
annual accounting date 年结日期 kcio]@#  
annual allowance 每年免税额;年积金;年度津贴;年津 ,l7',@6Y  
annual balance 年度余额 f,0,:)  
annual disposable income 每年可动用收入 i[ 40p!~  
annual estimates 周年预算 *G(ZRj@ 33  
annual fee 年费 ~%d*#Yxq  
annual general meeting 周年大会 EB2 5N~7  
annual growth rate 年增率;每年增长率 v/z~ j  
annual long-term supplement 长期个案每年补助金 CA5q(ID_  
annual pensionable emolument 可供计算退休金的年薪 X3l? YA  
annual report 年报 '-NHu +  
Annual Report on the Consumer Price Index 《消费物价指数年报》 'Z 82+uU%  
annual return 周年报表;周年申报表;每年报税表格 Vk?US&1q}  
Annual Return Rules 《周年报表规则》 P-)`FB  
annual review of consumer prices 每年消费物价回顾 }4XXNYH  
annual roll-forward basis 逐年延展方式 hYY-Eq4TC  
annual salary 年薪 ,*j@Zb_r  
annual statement 年度报表;年度决算表 /6yH ,{(a  
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 'm|PSwB7  
annuitant 年金受益人 z\r29IRh  
annuity 年金 =x5k5NIF  
annuity contract 年金合约 SJ).L.Cm6  
annuity on human life 人寿年金 (ioJ G-2u  
antecedent debt 先前的债项 _ m<@ou7  
ante-dated cheque 倒填日期支票 q^^&nz<A  
anticipated expenditure 预期开支 `VD7VX,rp*  
anticipated net profit 预期纯利 l$DQkbOj  
anticipated revenue 预期收入 R~H+.Vh  
anti-inflation measure 反通货膨胀措施 CN!~(1v  
anti-inflationary stance 反通货膨胀立场 _ a -At  
apparent deficit 表面赤字 n2;Vrs,<1&  
apparent financial solvency 表面偿债能力 {mmQv~|5q  
apparent partner 表面合伙人 NK$BF(HBi  
application for personal assessment 个人入息课税申请书 %w#8t#[,6  
application of fund 资金应用 c'&\[b(m  
application to release as liquidator and to destruct the books of accounts and documents #B &%Y6E5  
申请免除清盘人职务及毁灭帐簿与文件 E0aJ~A(Hv  
appointed actuary 委任精算师 v%!'vhf_K  
appointed auditor 委任核数师;委任审计师 Hwiftx  
appointed trustee 委任的受托人 #!R=h|  
appointer 委任人 XG;Dj<Dm  
apportioned pro rata 按比例分摊 @@} ]qT*  
apportionment 分配;分摊 f&88N<)  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 @r9[&  
apportionment formula 分摊方程式 GRj#1OqL  
apportionment of estate duty 遗产税的分摊 IXof- I%8  
appraisal 估价;评估 @lTd,V5f  
appreciable growth 可观增长 j V~+=(w)  
appreciable impact 显着影响 bm#/ KT_8  
appreciable increase 可观增长 Yrmd hSY  
appreciation 增值;升值 C[Nh>V7=  
appreciation against other currencies 相对其他货币升值 S/)yi  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 = sh3&8  
appreciation tax 增值税 ~xU\%@I\  
appropriation 拨款;拨用;拨付 Be~In~~  
appropriation account 拨款帐目 [[' (,,r  
Appropriation Bill 拨款法案 rkWiGiisM  
appropriation-in-aid system 补助拨款办法 :3.!?mOe2  
approved assets 核准资产 `i{p6-U3  
approved basket stock 认可一篮子证券 !X ={a{<,T  
approved budget 核准预算 S9lT4  
approved charitable donation 认可慈善捐款 NZ:KJ8ea"  
approved charitable institution 认可慈善机构 iNv"!'|  
approved currency 核准货币;认可货币 *TC#|5  
approved estimates 核准预算 h$$2(!G4  
approved estimates of expenditure 核准开支预算 E4qQ  
approved overseas insurer 核准海外保险人 N%fDgK  
approved overseas trust company 核准海外信托公司 9/$Cq  
approved pooled investment fund 核准汇集投资基金 l }WvO]  
approved provident fund scheme 认可公积金计划 !]2`dp\!  
approved provision 核准拨款 9Z lfY1=  
approved redeemable share 核准可赎回股份 $3yn-'o'A  
approved regional stock 认可地区性证券 (%SKTM  
approved retirement scheme 认可退休金计划 %%qg<iO_  
approved subordinated loan 核准附属贷款 Da&Brm   
arbitrage 套戥;套汇;套利 2"8qtG`Et  
arbitrageur 套戥者;套汇者 ` 3h,Cy^  
arbitrary amount 临时款项 Zx U?d   
arrangement 措施;安排;协定 jWcfQ  
arrears 欠款 zr^"zcfz&  
arrears of pay 欠付薪酬 :@K~>^+U  
arrears of revenue 逾期未收税款;逾期未收的帐项 $_Q]3"U  
articles of association 组织章程;组织细则;组织章程细则 a|kEza,]  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $64sf?aZ>#  
ascertainment of profit 确定利润 ?d`j}  
"Asia Clear" “亚洲结算系统” 8<PQ31  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 HL~DIC%  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ?#Y1E~N  
Asian Development Fund [ADF] 亚洲发展基金 +r$M 9  
Asian dollar bond 亚洲美元债券 yyc4'j+  
Asian dollar market 亚洲美元市场 <Xb$YB-c  
Asian dollar rate 亚洲美元利率 -$ha@ bCWO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +XpQ9Cd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 kWbD?i-  
asked price 沽盘;喊价;索价;卖方报价 !;M5.Y1j&"  
assessable income 应评税入息 m\@q2l-  
assessable loss 应评税亏损 h1Logm+m  
assessable profit 应评税利润 w<Ot0&&  
assessable value 应评税值 L^e%oQ>s  
assessed profit 估定利润 y@9ifFr  
assessed value 经评估价值 1!&m1  
assessment 评税;评定;估价;评税单 u$ff %`E  
assessment number 评税编号;估价编号 k`NXYf:  
assessment of additional tax 补加税评税 :[?65q{  
assessment of performance 业绩评估;实绩评价 |C}=  1  
Assessor 评税主任 >N-l2?rE  
asset price bubbles 资产价格泡沫 "J>8ZUP  
asset-backed securities 具资产保证的证券 O]80";Uv  
assets accretion 资产增值 $aDkZj  
assets and liabilities 资产与负债 y4Lh:;  
assets betterment statement 资产递增表;资产改进表 2!? =I'uMA  
assets lending 实物放款;有抵押贷款 ]+d> ;$O  
assets of the company passing on the death 死者去世时转移的公司资产 =&#t ("  
assets pledged as security for liabilities 用作负债抵押的资产 5q _n 69b  
assets portfolio 资产投资组合 r Fhi:uRV  
assets price 资产价格 Cp^`-=r+  
assets quality 资产质素 m(CAXq-t  
assets realization 资产变现 W3w$nV  
assets refinancing arrangement 资产再集资安排 1)J' pDa  
assets securitization 资产证券化 rn RWL4  
assets situated outside Hong Kong 在香港以外地方的资产 \ k &ZA  
assets stripping 削减资产;拆卖资产 e,Sxu[2  
assets value 资产值 l^R1XBP  
assignee 承让人 Mu/hTTiNx  
assignment 转让;转让书;转让契 ]. 0;;v6)  
assignment of interest 权益转让 hFMT@Gy  
assignment of letters patent and trade mark 专利证书及商标转让 mO&zE;/[  
assignment of property 物业转让;物业转让书 n7pjj  
assignment right 转让权 ]:.9:RmEV  
assignor 转让人 x\5v^$  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 %s ">:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 :|\)=4  
associate member 附属会员 !NTt' 4/F{  
associated body corporate 相联法人团体 PE<(eIr  
associated company 相联公司;联属公司 jPEOp#C  
associated corporation 相联法团 S^_F0</U,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ="P&!lu  
公认会计师公会〔英国〕 }xpo@(e  
Association of Futures Exchange Brokers 香港期货经纪协会 {!xDJnF;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `gz/?q  
association of underwriters 承保人组织 _:+ k|I  
assumption of control 接管 lf}%^od~6  
assurance 担保;保险;转易;转易书 b}J,&eYD  
assurance of interest 权益的转易 4%5 +  
at 19XX price 按一九XX年价格计算 'wVi>{?  
at a discount 按赔价计算;按贴水价格计算;打折扣 {ZKXT8'  
at a premium 按溢价计算;按升水价格计算 !#dp [,nk  
at call 通知付款;按通知 `u$lSGl  
at constant market price 按固定市价计算 Yz ? 8n  
at constant price 按固定价格计算 zR5KC!xc  
at cost 按成本计算 3 uJ?;  
at current market price 按当时市价计算;按现时市价计算 6"/4@?  
at current price 按当时价格计算;按现时价格计算 4nKlW_{,  
at factor cost 按要素成本计算;按生产要素成本计算 o "1X8v  
at money-of-the-day price 按付款当日价格计算 WT jy"p*  
at or better 按指定或较佳价位〔买卖指令〕 g[(Eh?]Sc  
at par 按面值计算;平价 *Qy,?2  
at sight 见票即付 aRcVoOq  
at the close 按收市盘 0gH;y+\=*  
at the opening 按开市盘 e@{Rlz   
attestation 见证;见证条款 Y?\PU{ O  
at-the-money option 平价期权 (W5JVk_o  
attorney 受权人;受托代表人 eu0j jeB  
attornment 新拥有人承认书 *{dMo,.eI  
attributable profit 可归属利润 C=`MzZbJ  
attributable share value 可归属股份价值 ?Lbn R~/J  
Auckland Stock Exchange 奥克兰证券交易所 #7=- zda5  
auction 拍卖 n a+P|'6  
auctioneer 拍卖商 }s:~E2?In  
audit 审计;核数 eDY)i9"W  
Audit Commission 审计署 G#j~8`3X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 'mk_s4J  
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〕 $y,tR.5.)[  
audit review 帐目审查 Zw_'u=r >  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 a([8r- zP  
audited account 审计帐目;经审计的帐目 UeU`U  
audited annual account 经审计的周年帐目 f47dB_{5f.  
audited balance sheet 经审计的资产负债表 R7/ET"  
auditor 核数师;核数主任;审计师 6/.cS4  
auditor's certificate 核数师证明书;审计师证明书 r*{`_G=1  
auditor's report 核数师报告;审计师报告 @bZ,)R  
Aussie bond 澳元债券 @|<qTci  
austerity budget 紧缩预算 _&aPF/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h6Cqc}P  
Australia All Ordinaries Index 澳洲所有普通股票指数 i0rh {Ko  
Australian Dollar [AUD] 澳元 +!$]a^3l  
Australian Options Market 澳大利亚期权市场 "~L$oji  
Australian Securities Commission 澳洲证券事务监察委员会 dz1kQzOU*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ))4RgS$  
Australian Stock Exchange 澳大利亚证券交易所  1t }  
Austrian Schilling [ATS] 奥地利先令 "x O+  
authentication 认证;鉴证 G rI<w.9X  
authority to purchase 委托购买证;委购书 Pxf/*z  
authorization 认可;核准;授权;授权书 Suy +XHV  
authorization by direction 指示授权 RKy!=#;17  
authorization by instruction 指令授权 qm< mw"]  
authorization by warrant 令状授权 _ O;R  
authorization of unit trust 单位信托的认可 2b&Fu\2Dmv  
authorized agent 指定代理人 HNd? '  
authorized capital 法定资本 ;e$YM;;d  
authorized clerk 出市员 j[Gg[7q{y  
authorized dealer 认可交易商 OJD!Ar8Q  
authorized financial institution 认可财务机构 a?@lX>Z  
authorized fund 认可基金 Y|ErVf4  
authorized fund house 获授权的基金公司;认可基金公司 =s&ycc;-5}  
authorized institution 认可机构 F8|m i`f-  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2yV^'o)  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 P4fnBH4OQ  
authorized insurer 获授权保险人;获认可承保人 mI5!rrRD|  
authorized investment 特准投资项目 2^y*O  
authorized person 获授权人 yiMqe^zy  
authorized representative 获授权代表 PQP|V>g  
authorized share capital 法定股本 KpT=twcK  
automated quotation system 自动报价系统  rp=Y }  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w%-S5#  
自动交易系统〔香港期货交易所有限公司〕 ,,]<f*N  
automatic adjustment mechanism 自动调整机制 wK0],,RN,h  
automatic adjustment system 自动调整系统 ~>XqR/v  
Automatic Clearing House 自动票据交换所 NRazI_Z  
automatic exchange rates accumulation system 自动化汇率累集系统 (Ta(Y=!uq  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 =k5O*ql"  
automatic teller machine [ATM] 自动柜员机 lYS*{i1^ '  
autopay 自动转帐 sQn@:Gk  
available assets 可用资产 =3dd1n;8>  
available fiscal reserve 现存财政储备 wH+| & C  
available profit 可用利润 1vdG \$  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 LIn2&r:U  
average 平均;平均数;海损 A45!hhf  
average basic salary 平均基本薪金 k|^`0~E  
average consumer expenditure 平均消费开支;一般消费开支 qWD(rq+9  
average cost 平均成本 O]KQ]zN  
average cost of land production 增辟土地平均成本 Fz' s\  
average daily turnover 平均每日成交额 1p8hn!V  
average daily wage rate 平均每日工资率 \- 8aTF  
average expenditure pattern 平均开支模式 O=oIkvg  
average growth rate 平均增长率 . f!dH  
average net fixed assets 固定资产平均净值 L;v.X'f  
average of relatives 相对价格平均数 51xf.iB  
average price 平均价格 |)S*RQb\  
average propensity to consume 平均消费倾向;一般消费倾向 "O~kIT?/v  
average propensity to save 平均储蓄倾向;一般储蓄倾向 -t: U4r(  
average rate 平均率 "[0.a\ d<  
average revenue 平均收入;平均收益 C8D`:k  
average stock 平均库存;平均存货 SGu`vN]  
average yearly rent 平均年租 }=|plz}  
avoidance of double taxation 避免双重课税 zbjV>5  
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 z\$(@:{A  
)iFXa<5h  
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