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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: WwM/M!98J  
A share A股;甲类股份 x7]Yn'^'  
abatement of tax 减税;减扣免税额 _7"G&nZ0  
ABN AMRO Bank N.V. 荷兰银行 *^&2L,w  
above-the-line expenditure 线上项目支出;经常预算支出 wfxg@<WR  
above-the-line receipt 线上项目收入;经常预算收入 k/ 9S  
ABSA Asia Limited 南非联合亚洲有限公司 gjVKk  
absolute change 绝对数值变更 #A2)]XvY  
absolute expenditure 实际开支 oopACE>  
absolute guideline figure 绝对准则数字 >~sAa+Oxi  
absolute interest 绝对权益 ^l4=/=RR  
absolute order of discharge 绝对破产解除令 f6h!wx  
absolute profit margin 绝对利润幅度 gOA  
absolute value 实值;绝对值 t:G67^<3  
absolutely vested interest 绝对既得权益 MZX-<p+  
absorbed cost 已吸收成本;已分摊成本 O:Fnxp5@  
absorption 吸收;分摊;合并 p=65L  
absorption rate 吸收率;摊配率;分摊率 *3A[C-1~.  
ACB Finance Limited 亚洲商业财务有限公司 9_z u*  
acceptable form of reciprocity 合理的互惠条件 OA_Bz"  
acceptable rate 适当利率;适当汇率 Wm/0Y'$r&k  
acceptance agreement 承兑协议 n~g,qEI;<x  
acceptance for honour 参加承兑 ;U=RV&  
acceptor 承兑人;接受人;受票人 n%>c4*t  
acceptor for honour 参加承兑人 2%'iTXF  
accident insurance 意外保险 W~J>Srt  
Accident Insurance Association of Hong Kong 香港意外保险公会 1h.N &;vy  
accident insurance scheme 意外保险计划 :i&ZMH,O  
accident year basis 意外年度基准 xi.L?"^/!  
accommodation 通融;贷款 Ls#= R  
accommodation bill 通融票据;空头票据 >t,BNsWB  
accommodation party 汇票代发人 h98_6Dw(]  
account balance 帐户余额;帐户结余 PyD'lsV  
account book 帐簿 "?Eh_Dw  
account collected in advance 预收款项 Tk hu,  
account current book 往来帐簿 yE(>R(^  
account of after-acquired property 事后取得的财产报告 J3oj}M*  
account of defaulter 拖欠帐目 @"9^U_Qf1z  
account payable 应付帐款 <(YmkOS+  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v(? ^#C>6W  
account receivable 应收帐款 4|ryt4B  
account receivable report 应收帐款报表 Z^w}: {  
account statement 结单;帐单;会计财务报表 .`OyC'  
account title 帐户名称;会计科目 |-Z9-rl  
accountant's report 会计师报告 R$<LEwjSw  
Accountant's Report Rules 会计师报告规则 =gCv`SFW  
accounting and auditing procedure 会计与审计程序;会计与核数程序 7.n/W|\  
Accounting Arrangements 《会计安排》 7(m4,l+(  
accounting basis 会计基础 xr uQ=Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 T [ `t?,  
Accounting Circular 《会计通告》 -0 [^w  
accounting class 会计类别 p!MOp-;-  
accounting date 记帐日期;会计结算日期 c]`}DH,TJ  
accounting for money 款项核算 :*aBiX"  
Accounting Officer 会计主任 $= '_$wG 8  
accounting period 会计报告期;会计期 5eI3a!E]O  
accounting policy 会计政策;会计方针 N@$g"w  
accounting practice 会计惯例 28u)q2s^W|  
accounting principle 会计准则 TbqED\5@9w  
accounting record 会计记录 fZ2>%IxG}  
accounting report 会计报告 [:x^ffs  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 *Z! #6(G  
Accounting Society of China 中国会计学会 ?*I2?   
accounting statement 会计报表 ?lJm}0>  
accounting system 会计制度;会计系统 )GDP?Nc<Ik  
accounting transaction 会计事项;帐务交易 DBuvbq-  
accounting treatment 会计处理 | I_,;c  
accounting year 会计年度 o +sb2:x  
accretion 增值;添加 'u }|~u?m  
accrual 应计项目;应累算数目 eHCLENLmB  
accrual basis 应计制;权责发生制 #<V/lPz+  
accrual basis accounting 应计制会计;权责发生制会计 -4|\,=j  
accrue 应累算;应计 C%LRb{|d  
accrued benefit 应累算利益 @ !0@f'}e  
accrued charges 应计费用 1ID0'j$  
accrued cumulative preference share dividend 应累算的累积优先股股息 fD3}s#M*G  
accrued expenses 应累算费用 pqmS w  
accrued interest payable 应付利息;应计未付利息 '!*,JG5_  
accrued interest receivable 应收利息;应计未收利息 #9Z\jW6b  
accrued right 累算权益 -POV#1s  
accruing profit 应累算的利润 6eSc`t&  
accumulated fiscal reserve 累积财政储备 Fp>iwdjFg  
accumulated profit 累积利润;滚存溢利 *NdSL  
accumulated reserve 累积储备 Q}p+/-U\  
accumulation of surplus income 累积收益盈余 ( H/JB\~r  
acquired assets 既得资产 1!,xB]v1Ri  
acquisition 收购;购置;取得 gs)wQgJ[  
acquisition cost 购置成本 ig(a28%  
acquisition expenses 购置费用 hu (h'  
acquisition of 100% interest 收购全部股权 H79XP.TtE  
acquisition of control 取得控制权 zr~hGhfq  
acquisition of fixed assets 购置固定资产 SoZ$1$o2  
acquisition of shell “买壳” 8)IpQG  
acquisition price 收购价 \ .+.VK  
act of God 天灾 iiS^xqSNCt  
acting partner 执事合伙人 ".jY3<bQg  
active market 买卖活跃的市场;交投畅旺的市场;旺市 a+!#cQl  
active partner 积极参与的合伙人 LaL.C^K  
active trading 交投活跃 lhsd 39NM  
actual circulation 实际流通 +g8wc(<ik  
actual cost 实际成本 PjriAlxD  
actual expenditure 实际开支;实际支出 {2<A\nW  
actual income 实际入息;实际收入;实际收益 Ag1*.t|  
actual market 现货市场 <}S1ZEZcQ  
actual price 现货价;实际价格 }LLnJl~Z  
actual profit 实际利润 Jolr"F?  
actual quotation 实盘;实际价位;实际报价 Mf)0Y~_:R#  
actual year basis 按实际年度计算 40cgsRa|  
actuals 实货 ~B0L7}d  
actuarial investigation 精算调查 fx@Hd!nO~"  
actuarial principle 精算原则 B0Ql1x#x  
actuarial report 精算师报告 bl. y4  
Actuarial Society of Hong Kong 香港精算学会 smEKQHB  
actuarial valuation 精算师估值 '`g#Zo  
actuary 精算师 e%#(:L  
ad referendum agreement 暂定协议;有待覆核的协定 j)IXe 0dMC  
ad valorem duty 从价税;按值征税 KLv`Xg\  
ad valorem duty system 从价税制 {=Y%=^!s  
ad valorem fee 从价费 LX{[9   
ad valorem tariff 从价关税 ^c?2n  
additional allowance 额外免税额 D<9FSxl6  
additional amount for unexpired risk 未过期风险的额外款额 _^cDB1I ?  
additional assessable profit 补加应评税利润 g3~e#vdz  
additional assessment 补加评税 siveqz6h  
additional commitment 额外承担 n"YY:Gm;8  
additional commitment vote 额外承担拨款 e(7F| G*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lA[BV7.=7  
additional dependent parent allowance 供养父母额外免税额 \Z0-o&;w  
additional provision 额外拨款 m89-rR:Kc  
additional stamp duty 附加印花税 vt0XCUnK  
additional tax 补加税罚款;补加税款 p9w<|ZQ]:  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 (S/f!Dk&3  
adjudged bankrupt 被裁定破产 UJ-IK|P.#  
adjudicated bankrupt 裁定破产人 f\CJ |tKX  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,$irJz F  
adjudication of bankruptcy 裁定破产;宣告破产 {fXD@lhi  
adjudication of insolvency 裁定无力偿还债务 l}-JtZ?[?  
adjusted actual 经调整的实数;调整后的实数 +4G]!tV6  
adjusted current assets 经调整的流动资产;调整后的流动资产 bdh6ii  
adjusted figure 经调整的数字;调整后的数额 {E *dDv  
adjusted liabilities 经调整的负债;调整后的负债 *Dx&}"  
adjusted loss 经调整的亏损;调整后的亏损 A:$Qt%c  
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 6Yw;@w\  
adjusted profit 经调整的利润;调整后的利润 ;=goIsk{Q  
adjusted surplus 经调整的盈余额;调整后的盈余额 u 0M[B7Q  
adjusted value 经调整的价值;调整后的价值 po@=$HK  
adjustment 调整;修订;理算〔保险〕 f 7B)iI!  
adjustment centre 调剂中心 SV%;w>  
adjustment lag 调整过程的时间差距;调整时差 r}k2n s9  
adjustment mechanism 调整机制 :o$k(X7a  
adjustment of loss 亏损调整 P]]re,&R  
adjustment process 调整过程;调整程序 e1$T%?(&[  
adjustment range 调整幅度 Fj? Q4_  
administered exchange rate 受管制汇率 6Y4sv5G  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,PH;j_  
administration expenses 行政费用 5 [{l9  
administration fee 手续费;行政费 (> O'^W\3p  
administration in bankruptcy 破产管理 Jq0aDf f  
administration order 遗产管理令 ^IgxzGD  
administrator 管理人;遗产管理人 ;&mefaFlWp  
administrator of the estate 遗产管理人 nrqr p  
admission of debt 债项承认书 Zpfsh2`  
admission of proof 接纳债权证明 ;Fw{p{7<  
advance 放贷款项;垫付款项;预支款项;预付款项 W Z'UVUi8  
advance account 暂支帐目;预付款帐户 [(Z{5gK  
advance compensation 预付补偿金 aLZza"W  
advance from shareholder 股东垫款 fBtTJ+51}  
advance pending reimbursement 预支以待日后付还 $ ?ayE  
advanced economy 先进经济体系 #{-l(016y  
advancement 预付;预付财产 Nn/me  
advances warrant 垫款令 Q<4Sd:P`"  
advancing 贷出 3>60_:+Zb  
adverse balance 逆差 TmI~P+5w  
adverse exchange 逆汇 9!CD25u  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?` ?HqR0  
advice for collection 托收通知书 "^/3?W>  
advice of drawing 提款通知书;汇票通知书 4%k{vo5i  
advice of payment 付款通知 '3B"@^]  
Advisory Committee [Securities and Futures Commission] %UGXgYDz  
谘询委员会〔证券及期货事务监察委员会〕 WC2sRv4]3  
Advisory Committee on Diversification 经济多元化谘询委员会 &y\7pAT\  
affidavit 誓章;遗产申报誓章 TsiI5'tx  
affidavit of no receipt 述明无收款的誓章 Uwj|To&QR  
affiliate 联号;联营公司;附属公司 ScN'|Ia.-  
affiliated company 附属公司;联号;联营公司 =i'APeNaQ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 F3)w('h9c  
affordability 负担能力 {lv@V*_Y0  
African Development Bank [AfDB] 非洲开发银行 eK8y'VY  
after-acquired property 事后取得的财产  ,2yIKPWk  
after-hours dealing 市后交易 X*'i1)_h  
after-tax profit 税后盈利;税后利润;税后溢利 Whd.AaD\  
agency agreement 代理协议 PBkTI2 v  
agency expenses 代理机构的开支 t=(d, kf  
agency fee 代理费 eDkJ+5b  
Agency Law 《代理法》 JE~;gz]  
agent 代理人;承销人 1n3XB+*  
agent of company 公司代理人 lf`" (:./  
agent's fee 代理人费;经纪费 zWO!z =  
aggregate 总计;总数;总体数字 Z;'5A2  
aggregate amount 总款额;总额 uW 7Yem&  
aggregate assets and liabilities 总体资产与负债 s:/Wz39SY3  
aggregate at constant price 按固定价格计算的总体数字 `f)X!S2l  
aggregate demand 总需求 7!;48\O]w  
aggregate gross position 总持仓量 h/s8".\  
aggregate limit 总限额 zg}#X6\G<_  
aggregate of salaries tax 合计薪俸税 }5b,u6  
aggregate performance 总体表现;总体业绩 Pt=@U:  
aggregate supply 总体供应 /#Gm`BT  
aggregate surplus 总盈余 O\X=vh/D  
aggregate total 整体总额 qk}Mb_*C)  
aggregate value 总值;合计价值 52P^0<Wq  
aggregated basis 合计基准 2G&H[`  
aggregated net chargeable income 合计应课税入息实额 ;;>G}pG  
aggregation 合并计算;合计;总和 APUpqY  
aggregation of incomes of husband and wife 夫妇入息合并计算 E51'TT9  
aggregation of property 财产的总和 Xh?J"kjof  
agio 差价;贴水 |-Q="7b%  
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》 8+mu'RZ X  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment yc7 "tptfF  
《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》 Nm{J=`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment pY$DOr- r`  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 F 9J9zs*,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment nd)`G$gL  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 rD!UP1Nb  
agreement for a settlement 授产协议 u OB`A-K  
agreement for assignment 转让协议 l\6.f_  
agreement for sale 售卖协议;买卖协议 FIN0~ 8  
agreement for sale and purchase 买卖协议 =`+c}i?  
agreement for the payment of interest 支付利息协议 tGw QUn  
agreement for the repayment of money 还款协议 WqRaD=R->;  
agreement of reinsurance 再保险协议 zbZN-j#  
Agricultural Bank of China 中国农业银行 zlhU[J}"1|  
air passenger departure tax 飞机乘客离境税 _edT+r>+  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H=@S+4_bK  
airport tax 机场税 NOQSLT=  
alcohol duty 酒精税 #9/S2m2\YG  
alienation 让与;让渡;转让 _zG[b/:p  
alimony 生活费;赡养费 1#V&'A  
All Ordinaries Index [AOI] 所有普通股指数 a=r^?q'/  
all risks 全险;综合险 :pNu$%q  
All Sales Record for Stock Market 《股票市场成交报告》 !{S HlS  
Allied Capital Resources Limited 新联财务有限公司 ^$;5ZkQy  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O[5u6heNMr  
allocation letter 拨款信件 xG8z4Yu   
allocation of fund 分配款项;预留款项 df8aM<&m3  
allocation of profit 利润分配;溢利分配 i{MzQE+_^  
allocation warrant 拨款令 ,3bAlc8D7  
allotment 分配;配股 9._Osbp3P  
allotment notice 股份配售通知;配股通知  c.Do b?5  
allotment of shares 股份分配 ;#n+$Q#:  
allowable 可获宽免;免税的 Y/`*t(/5  
allowable business loss 可扣除的营业亏损 Ji;R{tZ.R  
allowable expenses 可扣税的支出 *6QmYq6c<  
allowance 免税额;津贴;备抵;准备金 xf 4`+[  
allowance for debts 债项的免税额 N6uKFQL:{  
allowance for depreciation by wear and tear 耗损折旧免税额 jB0ED0)wX  
allowance for funeral expenses 殡殓费的免税额 *v0}S5^ /"  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 822jZ sb  
allowance for repairs and outgoings 修葺及支出方面的免税额 l^4!  
allowance to debtor 给债务人的津贴 "dFuQB  
alteration of capital 资本更改 5 u^;71  
alternate trustee 候补受托人 S1E=EVG  
amalgamation 合并 ky{-NrK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 {PQ!o^7y  
ambit of charges 征税范围;收费范围 ~,O}wT6q  
amended valuation 经修订的估值 Qh!h "]  
American Commodities Exchange 美国商品交易所 $ v~I n  
American Express Bank Limited 美国运通银行 |emZZj  
American Stock Exchange 美国证券交易所 8\9s,W:5  
amortization 摊销 |<w Z;d  
amount due from banks 存放银行同业的款项 5}he)2*uD  
amount due from banks abroad 存放海外银行同业的款项 A"no!AN  
amount due from holding companies 控股公司欠款 D",~?  
amount due from local banks 存放本港银行同业的款项 K91.-k3)$  
amount due to banks 银行同业的存款 zR6^rq*  
amount due to banks abroad 海外银行同业的存款 8~eYN- #W&  
amount due to holding companies 控股公司存款 \ 0aa0=  
amount due to local banks 本港银行同业的存款 93fClF|@  
amount due to outport banks 外埠银行同业的存款 i~;Yrc%AEX  
amount for note issue 发行纸币的款额 [y1 x`WOk9  
amount of bond 担保契据的款额 4KT-U6zNx  
amount of consideration 代价款额 N Uq'96 {Y  
amount of contribution 供款数额 }q<%![%  
amount of indebtedness 负债款额 ,]8$QFf  
amount of principal of the loan 贷款本金额 ui4*vjd  
amount of rates chargeable 应征差饷数额 z!/ MBM  
amount of share capital 股本额 rulw6vTB(  
amount of sums assured 承保款额 ?R\:6x<  
amount of variation 变动幅度 mZb[Fi  
amount of vote 拨款数额 &~a/Upz0]_  
amount payable 应付款额 /{+77{# Qn  
amount receivable 应收款额 \ws^L, h  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3FpSo+  
analysis 分析 E1V;eoK.D  
ancillary risk 附属风险 BuIly&qbm<  
annual account 周年帐目;周年帐目报表;年度决算;年结 A3c&VT6Q  
annual accounting date 年结日期 v#o<. Ig  
annual allowance 每年免税额;年积金;年度津贴;年津 T!pjv8y@R  
annual balance 年度余额 a~"<lzu|$  
annual disposable income 每年可动用收入 4> $weu^  
annual estimates 周年预算 @N,I}_9-  
annual fee 年费 _Vf0MU;3f+  
annual general meeting 周年大会 yHt `kb2  
annual growth rate 年增率;每年增长率 990sE t?  
annual long-term supplement 长期个案每年补助金 zMW[Xx!  
annual pensionable emolument 可供计算退休金的年薪 hY-;Vh0J  
annual report 年报 a0=5G>G9c  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OJ Y_u[  
annual return 周年报表;周年申报表;每年报税表格  i%a jL  
Annual Return Rules 《周年报表规则》 *cnxp-)ub  
annual review of consumer prices 每年消费物价回顾 -)2sR>`A%  
annual roll-forward basis 逐年延展方式 f*Dy>sw  
annual salary 年薪 ("$ ,FRTQ:  
annual statement 年度报表;年度决算表 5\|u] ~b  
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 e-.s63hm  
annuitant 年金受益人 `OWw<6`k  
annuity 年金 8>y!=+9_  
annuity contract 年金合约 %.+#e  
annuity on human life 人寿年金 -F+dmI,1$  
antecedent debt 先前的债项 ON~K(O2g(  
ante-dated cheque 倒填日期支票 k yI-nE  
anticipated expenditure 预期开支 /"*eMe!=  
anticipated net profit 预期纯利 {f kP|d  
anticipated revenue 预期收入 V=LJ_T"z0  
anti-inflation measure 反通货膨胀措施 hRWRXC 9  
anti-inflationary stance 反通货膨胀立场 pg;y\}  
apparent deficit 表面赤字 L&s|<<L  
apparent financial solvency 表面偿债能力 5Sm)+FC :  
apparent partner 表面合伙人 E0Neo _7  
application for personal assessment 个人入息课税申请书 L1i:hgq0]  
application of fund 资金应用 L[s8`0  
application to release as liquidator and to destruct the books of accounts and documents Ws>2 S  
申请免除清盘人职务及毁灭帐簿与文件 bEz1@"~ p  
appointed actuary 委任精算师 ^&mJDRe  
appointed auditor 委任核数师;委任审计师 78[5@U  
appointed trustee 委任的受托人 ; OpN &q+  
appointer 委任人 ]J%p&y+6  
apportioned pro rata 按比例分摊 jQc.@^#+x  
apportionment 分配;分摊 _:Jra  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ~&?{hd.  
apportionment formula 分摊方程式 R^*h|7)E  
apportionment of estate duty 遗产税的分摊 }&{z-/;H  
appraisal 估价;评估 +g6t)Gl  
appreciable growth 可观增长 }j. [h;C6  
appreciable impact 显着影响 c+^#(OB  
appreciable increase 可观增长 +"Ui @^  
appreciation 增值;升值 '`K-rvF,C  
appreciation against other currencies 相对其他货币升值 x/pM.NZF1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .%'$3=/oe  
appreciation tax 增值税 EGKj1_ml  
appropriation 拨款;拨用;拨付 @@O=a  
appropriation account 拨款帐目 Qmk}smvH  
Appropriation Bill 拨款法案 HaUfTQ8  
appropriation-in-aid system 补助拨款办法 dcGs0b  
approved assets 核准资产 7K|: 7e(  
approved basket stock 认可一篮子证券 \ M_}V[1+  
approved budget 核准预算 ;hsem,C h7  
approved charitable donation 认可慈善捐款 4%3R}-'mh  
approved charitable institution 认可慈善机构 7%E]E,f/#  
approved currency 核准货币;认可货币 G q" [5r"  
approved estimates 核准预算 EAgNu?L  
approved estimates of expenditure 核准开支预算 m\}8N u  
approved overseas insurer 核准海外保险人 -666|pA  
approved overseas trust company 核准海外信托公司 *r&q;ER  
approved pooled investment fund 核准汇集投资基金 c)HHc0KD  
approved provident fund scheme 认可公积金计划 =deqj^&@  
approved provision 核准拨款 z/,qQVv=}4  
approved redeemable share 核准可赎回股份 pnvHh0ck_  
approved regional stock 认可地区性证券 QX'EMyK$  
approved retirement scheme 认可退休金计划 VGVZ`|  
approved subordinated loan 核准附属贷款 XYOPX>$T  
arbitrage 套戥;套汇;套利 ~_z"So'|F_  
arbitrageur 套戥者;套汇者 9 NO^ '  
arbitrary amount 临时款项 PyS~2)=B  
arrangement 措施;安排;协定 D?v)Xqw=  
arrears 欠款 $E_9AaX  
arrears of pay 欠付薪酬 #DN5S#Ic  
arrears of revenue 逾期未收税款;逾期未收的帐项 ^+ hJ& 9W  
articles of association 组织章程;组织细则;组织章程细则 lO)0p2  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 wO&edZ]zb^  
ascertainment of profit 确定利润 me#?1r  
"Asia Clear" “亚洲结算系统” Y SvZ7G(m>  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0{8^)apII  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Tk^J#};N  
Asian Development Fund [ADF] 亚洲发展基金 ~4YLPMGKl  
Asian dollar bond 亚洲美元债券 HywT  
Asian dollar market 亚洲美元市场 `ehZ(H}  
Asian dollar rate 亚洲美元利率 ^k'?e"[gTs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 M<A*{@4$w&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $/*6tsR  
asked price 沽盘;喊价;索价;卖方报价 1|?8g2Vf  
assessable income 应评税入息 O:=%{/6&D  
assessable loss 应评税亏损 /-#1ys#F=  
assessable profit 应评税利润 QW5S=7  
assessable value 应评税值 WMo   
assessed profit 估定利润 Nn"[GB  
assessed value 经评估价值 JYY:~2  
assessment 评税;评定;估价;评税单 Br}&  
assessment number 评税编号;估价编号 SNV[KdvP*  
assessment of additional tax 补加税评税 [3yzVcr~4  
assessment of performance 业绩评估;实绩评价 %TY;}V59b  
Assessor 评税主任 hnQDm$k  
asset price bubbles 资产价格泡沫 4@K9%  
asset-backed securities 具资产保证的证券 F/"Q0%(m  
assets accretion 资产增值 >q'xW=Y j\  
assets and liabilities 资产与负债 $[L8UUHY<8  
assets betterment statement 资产递增表;资产改进表 7j>NUx=j3  
assets lending 实物放款;有抵押贷款 z/JoU je  
assets of the company passing on the death 死者去世时转移的公司资产 YF+hN\  
assets pledged as security for liabilities 用作负债抵押的资产 sHqs)@D  
assets portfolio 资产投资组合 N=>6PLie  
assets price 资产价格 BFU6?\r  
assets quality 资产质素 FS3MR9  
assets realization 资产变现 F:PaVr3q  
assets refinancing arrangement 资产再集资安排 0XrB+nt  
assets securitization 资产证券化 \m3'4#  
assets situated outside Hong Kong 在香港以外地方的资产 9`"o,wGX3  
assets stripping 削减资产;拆卖资产 jWn!96NhlL  
assets value 资产值 *K9I+t"g  
assignee 承让人 DFgr,~  
assignment 转让;转让书;转让契 4"OUmh9LHB  
assignment of interest 权益转让 egBjr?  
assignment of letters patent and trade mark 专利证书及商标转让 bYuQ"K A$  
assignment of property 物业转让;物业转让书 HF9\SVR B  
assignment right 转让权 1v)X]nW  
assignor 转让人 `y&d  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 [}7j0&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]L'FYOfrpx  
associate member 附属会员 Cm~h\+"  
associated body corporate 相联法人团体 Wq bfZx  
associated company 相联公司;联属公司 hK!Z ~  
associated corporation 相联法团 !Gv*iWg  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] BrW1:2w >\  
公认会计师公会〔英国〕 "6T: &>  
Association of Futures Exchange Brokers 香港期货经纪协会 *WSH-*0  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "[`.I*WNo  
association of underwriters 承保人组织  R^%uEP  
assumption of control 接管 '~dE0ohWb  
assurance 担保;保险;转易;转易书 UbBo#(TZ)  
assurance of interest 权益的转易 T Y|5O! <  
at 19XX price 按一九XX年价格计算 .g CC$  
at a discount 按赔价计算;按贴水价格计算;打折扣 :<-,[(@bR  
at a premium 按溢价计算;按升水价格计算 4$~]t:n  
at call 通知付款;按通知 U'pm5Mc\q  
at constant market price 按固定市价计算 M7Pvc%\)  
at constant price 按固定价格计算 / 38b:,  
at cost 按成本计算 J 4$^Hr  
at current market price 按当时市价计算;按现时市价计算 *wNX<R.  
at current price 按当时价格计算;按现时价格计算 xS~O Acxg  
at factor cost 按要素成本计算;按生产要素成本计算 5K1WfdBX7)  
at money-of-the-day price 按付款当日价格计算 \z}/=Qgc  
at or better 按指定或较佳价位〔买卖指令〕 u3!aKXnv<  
at par 按面值计算;平价 us&!%`  
at sight 见票即付 fIrl?X']  
at the close 按收市盘 o<`)cb }  
at the opening 按开市盘 jL$&]sQ`O)  
attestation 见证;见证条款 SZOcFmC?  
at-the-money option 平价期权 UWdPB2x[  
attorney 受权人;受托代表人 uV]4C^k;`[  
attornment 新拥有人承认书 O<3i6   
attributable profit 可归属利润 0> pOP  
attributable share value 可归属股份价值 #+V5$  
Auckland Stock Exchange 奥克兰证券交易所 V?g@pnN"  
auction 拍卖 )"  H$1  
auctioneer 拍卖商 Luxo,Ve  
audit 审计;核数 j@0/\:1(U  
Audit Commission 审计署 {VC4rA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {(}Mu R  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 *}9i@DP1,  
audit review 帐目审查 ?^z!yD\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4\HB rd#P  
audited account 审计帐目;经审计的帐目 ZeD""vJRY  
audited annual account 经审计的周年帐目 ^}XKhn.S'  
audited balance sheet 经审计的资产负债表 VjU;[  
auditor 核数师;核数主任;审计师 aq[;[$w  
auditor's certificate 核数师证明书;审计师证明书 k^q}F%UV  
auditor's report 核数师报告;审计师报告 3F,$} r#  
Aussie bond 澳元债券 #C?T  
austerity budget 紧缩预算 P5;LM9W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 i2{xW`AcUh  
Australia All Ordinaries Index 澳洲所有普通股票指数 %?^T^P  
Australian Dollar [AUD] 澳元 H'myd=*h~8  
Australian Options Market 澳大利亚期权市场 KWU ~QAc  
Australian Securities Commission 澳洲证券事务监察委员会 T ,, Ao36  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 M.K-)r,  
Australian Stock Exchange 澳大利亚证券交易所 !FweXFl  
Austrian Schilling [ATS] 奥地利先令 !1f8~"Z  
authentication 认证;鉴证 G| pZ  
authority to purchase 委托购买证;委购书 0N3 cC4!  
authorization 认可;核准;授权;授权书 F]~rA! g1  
authorization by direction 指示授权 _8C0z=hz  
authorization by instruction 指令授权 I__|+%oC  
authorization by warrant 令状授权 O YGh!sW  
authorization of unit trust 单位信托的认可 ./@!k[  
authorized agent 指定代理人 %dTkw+J  
authorized capital 法定资本 >_QC_UX>4i  
authorized clerk 出市员 o+W5xHe^1  
authorized dealer 认可交易商 ~ \tI9L?|A  
authorized financial institution 认可财务机构 f[3DKA  
authorized fund 认可基金 \^iPU 27H  
authorized fund house 获授权的基金公司;认可基金公司 |w2H5f{fR  
authorized institution 认可机构 vS-k0g;   
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 kVs'>H@FY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 |pJ)w  
authorized insurer 获授权保险人;获认可承保人 P0J3ci}^  
authorized investment 特准投资项目 s z  
authorized person 获授权人 &Zl$7  
authorized representative 获授权代表 5EDN 9?a  
authorized share capital 法定股本 v_f8zk  
automated quotation system 自动报价系统 H8~<;6W  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I|lz;i}$  
自动交易系统〔香港期货交易所有限公司〕 _^Lv8a3(O  
automatic adjustment mechanism 自动调整机制 t>|Y-i3cb  
automatic adjustment system 自动调整系统 x[7jm"Pz  
Automatic Clearing House 自动票据交换所 e Ll+F%@  
automatic exchange rates accumulation system 自动化汇率累集系统 brJ _q0@  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 LtKiJ.j?A  
automatic teller machine [ATM] 自动柜员机 0 Vv 6B2<  
autopay 自动转帐 x\r7q  
available assets 可用资产 ~H/|J^ J  
available fiscal reserve 现存财政储备 Z^,C><Yt  
available profit 可用利润 ^'i(@{{o\  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 tLe!_p)  
average 平均;平均数;海损 2yR*<yj  
average basic salary 平均基本薪金 k|Vq-w  
average consumer expenditure 平均消费开支;一般消费开支 n'=-bj`  
average cost 平均成本 f>ohu^bd  
average cost of land production 增辟土地平均成本 . $uvQpyh  
average daily turnover 平均每日成交额  5<bc>A-  
average daily wage rate 平均每日工资率 qEr2Y/:i"  
average expenditure pattern 平均开支模式 6 ]W!>jDc  
average growth rate 平均增长率 B7(~m8:eH7  
average net fixed assets 固定资产平均净值 ]&\HAmOQS  
average of relatives 相对价格平均数 \y^Od7F  
average price 平均价格 zu'Uau  
average propensity to consume 平均消费倾向;一般消费倾向 XVAy uuTg\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 "P HkbU  
average rate 平均率 C%d\DuJ5'~  
average revenue 平均收入;平均收益 %"PG/avo  
average stock 平均库存;平均存货 !TY9\8JzV  
average yearly rent 平均年租 GqumH/;  
avoidance of double taxation 避免双重课税 zF6 R\w  
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 _@9[c9bO  
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