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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: vF'Y; M  
A share A股;甲类股份 H:`H4 S}  
abatement of tax 减税;减扣免税额 ?H21Ru>:*  
ABN AMRO Bank N.V. 荷兰银行 $gaGaB  
above-the-line expenditure 线上项目支出;经常预算支出 srd\Mf_Ej  
above-the-line receipt 线上项目收入;经常预算收入 jlaC: (6  
ABSA Asia Limited 南非联合亚洲有限公司 Z67'/z$0  
absolute change 绝对数值变更 `_<O _  
absolute expenditure 实际开支 cIXqnb  
absolute guideline figure 绝对准则数字 8AmB0W> e  
absolute interest 绝对权益 6JE_rAab  
absolute order of discharge 绝对破产解除令 E-HK=D&W/  
absolute profit margin 绝对利润幅度 tx}=c5  
absolute value 实值;绝对值 xZ`h8  
absolutely vested interest 绝对既得权益 #i-b|J+%  
absorbed cost 已吸收成本;已分摊成本 U{8x.CJ]  
absorption 吸收;分摊;合并 SM[VHNr,-  
absorption rate 吸收率;摊配率;分摊率 lxtt+R  
ACB Finance Limited 亚洲商业财务有限公司 z_nY>_L83*  
acceptable form of reciprocity 合理的互惠条件 K5(:0Q.5y  
acceptable rate 适当利率;适当汇率 r<_qU3Eaj  
acceptance agreement 承兑协议 vk|xYDD  
acceptance for honour 参加承兑 (Cbm*VL  
acceptor 承兑人;接受人;受票人 _/h<4G6A  
acceptor for honour 参加承兑人 a} :2lL%  
accident insurance 意外保险 D<Z]kR(  
Accident Insurance Association of Hong Kong 香港意外保险公会 #8a k=lL  
accident insurance scheme 意外保险计划 -@mcu{&  
accident year basis 意外年度基准 G,,f' >  
accommodation 通融;贷款 d+&w7/F  
accommodation bill 通融票据;空头票据 \&^U9=uq  
accommodation party 汇票代发人 p)*x7~3e  
account balance 帐户余额;帐户结余 OT}P0 ~4s  
account book 帐簿 y6gaoj  
account collected in advance 预收款项 z /f0 .RJ  
account current book 往来帐簿 L [X "N  
account of after-acquired property 事后取得的财产报告 fWl #CI\]  
account of defaulter 拖欠帐目 3F{R$M}  
account payable 应付帐款 (Iv*sd *  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 wo\O 0?d3{  
account receivable 应收帐款 Xrzpn&Y=#  
account receivable report 应收帐款报表 D]+@pK b  
account statement 结单;帐单;会计财务报表 rVDOco+w  
account title 帐户名称;会计科目 dp*E#XCr1  
accountant's report 会计师报告 6MelN^\[7  
Accountant's Report Rules 会计师报告规则 Q `z2SYz>  
accounting and auditing procedure 会计与审计程序;会计与核数程序 C$`^(?iO/  
Accounting Arrangements 《会计安排》 NdM \RD_R  
accounting basis 会计基础 zl)r3#6hW  
accounting by Official Receiver 破产管理署署长呈交的帐目 xgZ<. r  
Accounting Circular 《会计通告》 [ lE^0_+  
accounting class 会计类别 :Oi}X7\  
accounting date 记帐日期;会计结算日期 a*!9RQ  
accounting for money 款项核算 9Q&]5| x  
Accounting Officer 会计主任 ?fNUmk^A<  
accounting period 会计报告期;会计期 L#`X;:   
accounting policy 会计政策;会计方针 C@@PLsMg  
accounting practice 会计惯例 D1Q]Z63,  
accounting principle 会计准则 \r- v]]_<d  
accounting record 会计记录 :<,tGYg/!  
accounting report 会计报告 ]N6UY  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fq !CB]C  
Accounting Society of China 中国会计学会 -hZw.eChQa  
accounting statement 会计报表 ;rt\  
accounting system 会计制度;会计系统 Y|-:z@n6C  
accounting transaction 会计事项;帐务交易 "VA'W/yv!  
accounting treatment 会计处理 R{{?wr6b$  
accounting year 会计年度 XZj3x',;  
accretion 增值;添加 [.nkNda5)v  
accrual 应计项目;应累算数目 *):s**BJ$  
accrual basis 应计制;权责发生制 DN|+d{^lN  
accrual basis accounting 应计制会计;权责发生制会计 1A N)%  
accrue 应累算;应计 r ['zp=9  
accrued benefit 应累算利益 /F}dC/W  
accrued charges 应计费用 @Qd5a(5WM  
accrued cumulative preference share dividend 应累算的累积优先股股息 :<xf'.  
accrued expenses 应累算费用 x=V3_HI/}  
accrued interest payable 应付利息;应计未付利息 >* ]B4Q  
accrued interest receivable 应收利息;应计未收利息 P$"s*otr  
accrued right 累算权益 b:x*Hjf  
accruing profit 应累算的利润 m0JJPBp  
accumulated fiscal reserve 累积财政储备 kvam`8SeL  
accumulated profit 累积利润;滚存溢利 - *xn`DH  
accumulated reserve 累积储备 14p{V} f3  
accumulation of surplus income 累积收益盈余 A2I\T, Z  
acquired assets 既得资产 pm:#@sl  
acquisition 收购;购置;取得 [q(}~0{"-  
acquisition cost 购置成本 kDc/]Zb%  
acquisition expenses 购置费用 VoNk.h"T  
acquisition of 100% interest 收购全部股权 [m9=e-KS$Q  
acquisition of control 取得控制权 4&H&zST//m  
acquisition of fixed assets 购置固定资产 +l>X Z  
acquisition of shell “买壳” e(jD[q  
acquisition price 收购价 L+0O=zJF  
act of God 天灾 z#+Sf.  
acting partner 执事合伙人 9oVprd >%@  
active market 买卖活跃的市场;交投畅旺的市场;旺市 pB,l t6  
active partner 积极参与的合伙人 gflO0$i  
active trading 交投活跃 ]O&yy{yYK  
actual circulation 实际流通 h BzZJ/jn  
actual cost 实际成本 CjLiLB  
actual expenditure 实际开支;实际支出 [B%:!Q)@  
actual income 实际入息;实际收入;实际收益 sUpSXG-W/@  
actual market 现货市场 6x@4gP y[  
actual price 现货价;实际价格 ^fti<Lw5  
actual profit 实际利润 hIwqSKq9  
actual quotation 实盘;实际价位;实际报价 W7.QK/@  
actual year basis 按实际年度计算 M>@PRb:Oc  
actuals 实货 x6 h53R  
actuarial investigation 精算调查 v8K4u)  
actuarial principle 精算原则 #6nuiSF  
actuarial report 精算师报告 {$v>3FG  
Actuarial Society of Hong Kong 香港精算学会 }*vO&J@z  
actuarial valuation 精算师估值 _sF Ad`  
actuary 精算师 x24&mWgU  
ad referendum agreement 暂定协议;有待覆核的协定 1"U.-I@  
ad valorem duty 从价税;按值征税 pYX!l:hk  
ad valorem duty system 从价税制 I6[=tB  
ad valorem fee 从价费 HLl"=m1/>  
ad valorem tariff 从价关税 M|qJZ#{4>  
additional allowance 额外免税额 Zu/1:8x  
additional amount for unexpired risk 未过期风险的额外款额 >C}KSyV;  
additional assessable profit 补加应评税利润 ]!cLFXa  
additional assessment 补加评税 MG74,D.f  
additional commitment 额外承担 T@Th?  
additional commitment vote 额外承担拨款 ^fvx2<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qino:_g  
additional dependent parent allowance 供养父母额外免税额 i^V3u  
additional provision 额外拨款 N0UZ%,h\  
additional stamp duty 附加印花税 IUQYoKz4}A  
additional tax 补加税罚款;补加税款 9HD5A$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [ejl #'*5  
adjudged bankrupt 被裁定破产 `B7?F$J  
adjudicated bankrupt 裁定破产人 wQ\bGBks  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 =[`gfw  
adjudication of bankruptcy 裁定破产;宣告破产 -_BjzA|  
adjudication of insolvency 裁定无力偿还债务 n;~6'f xe  
adjusted actual 经调整的实数;调整后的实数 ~{[,0,lWU  
adjusted current assets 经调整的流动资产;调整后的流动资产 Z+Ppd=||,  
adjusted figure 经调整的数字;调整后的数额 p i\SRDP  
adjusted liabilities 经调整的负债;调整后的负债 4_o+gG%HaM  
adjusted loss 经调整的亏损;调整后的亏损 49dN~k=  
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 VPOp#;"%  
adjusted profit 经调整的利润;调整后的利润 VBe&of+  
adjusted surplus 经调整的盈余额;调整后的盈余额 BXLw  
adjusted value 经调整的价值;调整后的价值 {EVHkQ+o  
adjustment 调整;修订;理算〔保险〕 xd]7?L@h.I  
adjustment centre 调剂中心 p\r V6+  
adjustment lag 调整过程的时间差距;调整时差 @<44wMp  
adjustment mechanism 调整机制 Z^GXKOeq  
adjustment of loss 亏损调整 Lq{/r+tt/  
adjustment process 调整过程;调整程序 _"- ,ia[D  
adjustment range 调整幅度 D~@lpcI  
administered exchange rate 受管制汇率 Ir3|PehB  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  P'oY +#  
administration expenses 行政费用 opqf)C  
administration fee 手续费;行政费 C<N7zMwT  
administration in bankruptcy 破产管理 Px?0)^"2  
administration order 遗产管理令 0<]]q[pr  
administrator 管理人;遗产管理人 :A`jRe.  
administrator of the estate 遗产管理人 =}[m_rp&  
admission of debt 债项承认书 l7uEUMV  
admission of proof 接纳债权证明 yeN(_t2.  
advance 放贷款项;垫付款项;预支款项;预付款项 n$3w=9EX *  
advance account 暂支帐目;预付款帐户 K=!?gd!Vw  
advance compensation 预付补偿金 $TavvO%#  
advance from shareholder 股东垫款 \D}$foHg  
advance pending reimbursement 预支以待日后付还 4j~WrdI*  
advanced economy 先进经济体系 A|BN >?.t  
advancement 预付;预付财产 s7:w>,v/  
advances warrant 垫款令 ]VK9d;0D  
advancing 贷出 o^<W3Z  
adverse balance 逆差 )|<g\>/  
adverse exchange 逆汇 10$:^  
advertisement addressed to shareholders 在报章刊登的致股东通告 BHZSc(-o  
advice for collection 托收通知书 :6}cczQE|O  
advice of drawing 提款通知书;汇票通知书 ^tl&FWF  
advice of payment 付款通知 d x"9jFn  
Advisory Committee [Securities and Futures Commission] p&3~n: Fo  
谘询委员会〔证券及期货事务监察委员会〕 "Kf4v|6;  
Advisory Committee on Diversification 经济多元化谘询委员会 5z 9'~Gfb  
affidavit 誓章;遗产申报誓章 $kn"S>jV  
affidavit of no receipt 述明无收款的誓章 _OR[RGy  
affiliate 联号;联营公司;附属公司 #L xfE<^  
affiliated company 附属公司;联号;联营公司 $ Bdxu  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /{nZ I_v#  
affordability 负担能力 r }Nq"s<  
African Development Bank [AfDB] 非洲开发银行 s:Z1 ZAxv  
after-acquired property 事后取得的财产 gO m%?sg  
after-hours dealing 市后交易 \`WAG>'l5  
after-tax profit 税后盈利;税后利润;税后溢利 *AA78G|  
agency agreement 代理协议 a,\GOy(q{  
agency expenses 代理机构的开支 +(vL ~  
agency fee 代理费 [ jgC`  
Agency Law 《代理法》 hVu~[ 'Me  
agent 代理人;承销人 rvBKJ!b0  
agent of company 公司代理人 /V!gF+L  
agent's fee 代理人费;经纪费 t 2&}  
aggregate 总计;总数;总体数字 73(5.'F  
aggregate amount 总款额;总额 0coRar?+b  
aggregate assets and liabilities 总体资产与负债 d(6&kXK  
aggregate at constant price 按固定价格计算的总体数字 =lS@nRH  
aggregate demand 总需求 5C"A*Fg?;  
aggregate gross position 总持仓量 }3y Q*<  
aggregate limit 总限额 Ui;PmwQc&  
aggregate of salaries tax 合计薪俸税 Zz56=ZX*_  
aggregate performance 总体表现;总体业绩 0p!N'7N  
aggregate supply 总体供应 {;?bC'  
aggregate surplus 总盈余 \t]aBT,  
aggregate total 整体总额 "'mr0G9X  
aggregate value 总值;合计价值 'pl){aL`@u  
aggregated basis 合计基准 7' TXR[   
aggregated net chargeable income 合计应课税入息实额 g<N3 L [  
aggregation 合并计算;合计;总和 $ iU~p  
aggregation of incomes of husband and wife 夫妇入息合并计算 o1 @. <Q+}  
aggregation of property 财产的总和 }7/Ob)O  
agio 差价;贴水 q|.K& @_'K  
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》 Y'M}lv$sa  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment gBXJ/BW$y  
《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》 BZ@v8y _TA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Wx-rW  
《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》 Fj0h-7L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }}~ t! /x  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _CXXgF[OCA  
agreement for a settlement 授产协议 _c6 zzGtH  
agreement for assignment 转让协议 Lcy>!3q3~  
agreement for sale 售卖协议;买卖协议 `jH0FJQ  
agreement for sale and purchase 买卖协议 wfc+E9E  
agreement for the payment of interest 支付利息协议 ru1FJ{n  
agreement for the repayment of money 还款协议 }J\KnaKo  
agreement of reinsurance 再保险协议 LQ=Fck~[r  
Agricultural Bank of China 中国农业银行 i+B tz-  
air passenger departure tax 飞机乘客离境税 -xc'P,`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xm}`6B^f  
airport tax 机场税 QzA/HP a  
alcohol duty 酒精税 qAR}D~t  
alienation 让与;让渡;转让 J`{HMv  
alimony 生活费;赡养费 K iG/XnS  
All Ordinaries Index [AOI] 所有普通股指数 *saO~.-;4  
all risks 全险;综合险 [bJAh ` I  
All Sales Record for Stock Market 《股票市场成交报告》 {t&+abY  
Allied Capital Resources Limited 新联财务有限公司 1dX)l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t&Z:G<;  
allocation letter 拨款信件 7(bE;(4  
allocation of fund 分配款项;预留款项 3 Ho<4_I,  
allocation of profit 利润分配;溢利分配 a+{95"4  
allocation warrant 拨款令 K>fY9`Whm  
allotment 分配;配股 @ei:/~y3  
allotment notice 股份配售通知;配股通知 +Ek('KOF  
allotment of shares 股份分配 IDr$Vu4LCW  
allowable 可获宽免;免税的 [:\8Ug8  
allowable business loss 可扣除的营业亏损 .6#Y- iJqc  
allowable expenses 可扣税的支出 Z  )dz  
allowance 免税额;津贴;备抵;准备金 ZVmgQ7m  
allowance for debts 债项的免税额 ,c'a+NQ_t  
allowance for depreciation by wear and tear 耗损折旧免税额 ](H vx  
allowance for funeral expenses 殡殓费的免税额 B%d2tsDw  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 R^F\2yth-  
allowance for repairs and outgoings 修葺及支出方面的免税额 W L5!H.q  
allowance to debtor 给债务人的津贴 _Vxk4KjP5  
alteration of capital 资本更改 ij~023$DTt  
alternate trustee 候补受托人 6sp?'GO`~  
amalgamation 合并 nH]F$'rtA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 [XP3  
ambit of charges 征税范围;收费范围 rnC u=n  
amended valuation 经修订的估值 cYMlc wS  
American Commodities Exchange 美国商品交易所 :N([s(}!$2  
American Express Bank Limited 美国运通银行 "Hw%@  
American Stock Exchange 美国证券交易所 1ssEJ; #s  
amortization 摊销 r)SwV!b  
amount due from banks 存放银行同业的款项 +R?d6IjH  
amount due from banks abroad 存放海外银行同业的款项 ;qT7BUh(%  
amount due from holding companies 控股公司欠款 SZQ4e  
amount due from local banks 存放本港银行同业的款项 )51H\o  
amount due to banks 银行同业的存款 )q+9_KU q  
amount due to banks abroad 海外银行同业的存款 O<v9i4*  
amount due to holding companies 控股公司存款 SRx `m,535  
amount due to local banks 本港银行同业的存款 *S@0o6v  
amount due to outport banks 外埠银行同业的存款 d^.fB+)A3  
amount for note issue 发行纸币的款额 (l3P<[[?  
amount of bond 担保契据的款额 sj?7}(s  
amount of consideration 代价款额 +#!! 'XP  
amount of contribution 供款数额 W8 m*co  
amount of indebtedness 负债款额 saaN$tU7  
amount of principal of the loan 贷款本金额 A_WtmG_9  
amount of rates chargeable 应征差饷数额 &u/T,jy`  
amount of share capital 股本额 zWh[U'6  
amount of sums assured 承保款额 Hc{0O7  
amount of variation 变动幅度 qSWnv`hL  
amount of vote 拨款数额 W+0VrH 0F  
amount payable 应付款额 e-#!3j!'  
amount receivable 应收款额 vc_ 5!K%[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 2!35Tj"RFE  
analysis 分析 $xf{m9 8  
ancillary risk 附属风险 cSSrMYX2  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z{ A)  
annual accounting date 年结日期 *OQr:e<}  
annual allowance 每年免税额;年积金;年度津贴;年津 C,xM) V^a  
annual balance 年度余额 0UB,EI8   
annual disposable income 每年可动用收入 g.d%z  
annual estimates 周年预算 EO5k?k[*  
annual fee 年费 d?/?VooU  
annual general meeting 周年大会 Vuqm{bo^  
annual growth rate 年增率;每年增长率 /WJ*ro]Hd$  
annual long-term supplement 长期个案每年补助金 B^SD5  
annual pensionable emolument 可供计算退休金的年薪 V3u[{^^f  
annual report 年报 ~e<v<92Xu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 a9GLFA8Vq  
annual return 周年报表;周年申报表;每年报税表格 p ft6 @ 'q  
Annual Return Rules 《周年报表规则》 |[VtYV _{  
annual review of consumer prices 每年消费物价回顾 >"Z^8J  
annual roll-forward basis 逐年延展方式 f: h.O# d>  
annual salary 年薪 Ppzd.=E  
annual statement 年度报表;年度决算表 +89s+4Jn  
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 bt,^-gt@  
annuitant 年金受益人 ='0f#>0Q  
annuity 年金 #D$vH  
annuity contract 年金合约 jyt#C7mj-A  
annuity on human life 人寿年金 )k8=< =s  
antecedent debt 先前的债项 lnFOD+y9  
ante-dated cheque 倒填日期支票 ~\%MJ3  
anticipated expenditure 预期开支 A qKl}8  
anticipated net profit 预期纯利 q1Si*?2W  
anticipated revenue 预期收入 s}d1 k  
anti-inflation measure 反通货膨胀措施 MhNDf[W>  
anti-inflationary stance 反通货膨胀立场 =;/4j'1}9  
apparent deficit 表面赤字 bV#U&)|  
apparent financial solvency 表面偿债能力 "3*Chc  
apparent partner 表面合伙人 y4HOKJxI  
application for personal assessment 个人入息课税申请书 Xp=Y<`dX  
application of fund 资金应用 :A,V<Es}I"  
application to release as liquidator and to destruct the books of accounts and documents (c<Krc h  
申请免除清盘人职务及毁灭帐簿与文件 Ab <4F 7  
appointed actuary 委任精算师 -k p~p e*T  
appointed auditor 委任核数师;委任审计师 D@i,dPz5Zl  
appointed trustee 委任的受托人 [UVxtMJ  
appointer 委任人 QM1-w^  
apportioned pro rata 按比例分摊 |yi3y `f  
apportionment 分配;分摊 Ok+zUA[Wu  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 9K@>{69WQ  
apportionment formula 分摊方程式 FBM 73D@`  
apportionment of estate duty 遗产税的分摊 T{={uzQeJJ  
appraisal 估价;评估 \vB-0w  
appreciable growth 可观增长 Ey77]\  
appreciable impact 显着影响 x7X"'1U  
appreciable increase 可观增长 0(|BQ'4~H  
appreciation 增值;升值 bUC-}  
appreciation against other currencies 相对其他货币升值 fn zj@_{|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 iAX\F`  
appreciation tax 增值税 j w)Lofn  
appropriation 拨款;拨用;拨付 dUtxG ~9  
appropriation account 拨款帐目 Y WSo:)LY  
Appropriation Bill 拨款法案 pCz;km  
appropriation-in-aid system 补助拨款办法 _M+'30  
approved assets 核准资产 x=yU }lsV  
approved basket stock 认可一篮子证券 \fphM6([RK  
approved budget 核准预算 \#[W8k<Z  
approved charitable donation 认可慈善捐款 oAX-Sg-/$  
approved charitable institution 认可慈善机构 ';x .ry  
approved currency 核准货币;认可货币 /LM*nN$%  
approved estimates 核准预算 "3{xa;c  
approved estimates of expenditure 核准开支预算 ~pn9x;N%H  
approved overseas insurer 核准海外保险人 6u3DxFiTm  
approved overseas trust company 核准海外信托公司 xa`&/W>  
approved pooled investment fund 核准汇集投资基金 eB78z@  
approved provident fund scheme 认可公积金计划 S<f&?\wK=v  
approved provision 核准拨款 w~EXO;L2  
approved redeemable share 核准可赎回股份 J'4{+Q_pa  
approved regional stock 认可地区性证券 mf'N4y%  
approved retirement scheme 认可退休金计划 t@1e9uR  
approved subordinated loan 核准附属贷款 BciwS_Qx  
arbitrage 套戥;套汇;套利 f- pt8  
arbitrageur 套戥者;套汇者 :<=!v5 SK  
arbitrary amount 临时款项 0K'lr;  
arrangement 措施;安排;协定 ~1pJQ)!zlq  
arrears 欠款 @5H1Ni5/o@  
arrears of pay 欠付薪酬 o$m64l  
arrears of revenue 逾期未收税款;逾期未收的帐项 br}.s@~  
articles of association 组织章程;组织细则;组织章程细则 36JVnW;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^Ois]#py  
ascertainment of profit 确定利润 ^>uzMR!q5  
"Asia Clear" “亚洲结算系统” +15j^ Az  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 h:(Jes2  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -gh',)R   
Asian Development Fund [ADF] 亚洲发展基金 YWeEvo(,=  
Asian dollar bond 亚洲美元债券 +~=>72/r  
Asian dollar market 亚洲美元市场 p 8BAan3  
Asian dollar rate 亚洲美元利率 FyYQ4ov0&o  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Z~8Xp  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _> .TB\  
asked price 沽盘;喊价;索价;卖方报价 N~ljU;wo-9  
assessable income 应评税入息 Qp<?[C}'W  
assessable loss 应评税亏损 TH/!z,( >  
assessable profit 应评税利润 &-+qB >SK>  
assessable value 应评税值 5oplV(<?*S  
assessed profit 估定利润 EuqmA7s8A  
assessed value 经评估价值 .9> e r  
assessment 评税;评定;估价;评税单 YL&$cT]1  
assessment number 评税编号;估价编号 +DM+@F  
assessment of additional tax 补加税评税 XZuJ<]}X,  
assessment of performance 业绩评估;实绩评价 bK; -Xcm  
Assessor 评税主任 Z;XR%n8  
asset price bubbles 资产价格泡沫 dY/=-ymW  
asset-backed securities 具资产保证的证券 Y>EwU  
assets accretion 资产增值 q|om^:n.  
assets and liabilities 资产与负债 ~R/7J{Sg  
assets betterment statement 资产递增表;资产改进表 <"/Y`/  
assets lending 实物放款;有抵押贷款 E8=.TM]L  
assets of the company passing on the death 死者去世时转移的公司资产 %p"x|e  
assets pledged as security for liabilities 用作负债抵押的资产 '/SMqmi  
assets portfolio 资产投资组合 SxC$EQ gL  
assets price 资产价格 $I-$X?  
assets quality 资产质素 ExI?UGT  
assets realization 资产变现 bXc7$5(!VB  
assets refinancing arrangement 资产再集资安排 @g[p>t> *  
assets securitization 资产证券化 &529.>  
assets situated outside Hong Kong 在香港以外地方的资产 VZF/2d84&w  
assets stripping 削减资产;拆卖资产 *D F5sY  
assets value 资产值 e}f!zA  
assignee 承让人 eg) =^b  
assignment 转让;转让书;转让契 }_0?S0<#  
assignment of interest 权益转让 9M~EH?>+[  
assignment of letters patent and trade mark 专利证书及商标转让 S D] d/|y  
assignment of property 物业转让;物业转让书 n<\^&_a  
assignment right 转让权 X.xp'/d  
assignor 转让人 W<yh{u&,  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Q5r cPU>A  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W!I"rdo;V  
associate member 附属会员 o&g=Z4jj<  
associated body corporate 相联法人团体 1QE-[|  
associated company 相联公司;联属公司 l},*^Sn<5  
associated corporation 相联法团 Q <^'v>~n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b.h~QyI/W  
公认会计师公会〔英国〕 kX\t0'=]  
Association of Futures Exchange Brokers 香港期货经纪协会 J7emoD [  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O~9 %!LAu  
association of underwriters 承保人组织 6YrkS;_HS  
assumption of control 接管 =9y'6|>l  
assurance 担保;保险;转易;转易书 2#@S6zc  
assurance of interest 权益的转易 )& %X AW{  
at 19XX price 按一九XX年价格计算 [f.[C5f%"'  
at a discount 按赔价计算;按贴水价格计算;打折扣 (p68Qe%OuG  
at a premium 按溢价计算;按升水价格计算 Q0,]Q ]_  
at call 通知付款;按通知 -a]oN:ERb  
at constant market price 按固定市价计算 O\XN/R3  
at constant price 按固定价格计算 ,y,NVF  
at cost 按成本计算 i+Px &9o<9  
at current market price 按当时市价计算;按现时市价计算 KI-E=<zt  
at current price 按当时价格计算;按现时价格计算 z >vzXM  
at factor cost 按要素成本计算;按生产要素成本计算 it5].A&  
at money-of-the-day price 按付款当日价格计算 r3hj GcpaX  
at or better 按指定或较佳价位〔买卖指令〕 c _O| ?1  
at par 按面值计算;平价 QgEG%YqB  
at sight 见票即付 bL!NT}y`  
at the close 按收市盘 f'aUo|^?  
at the opening 按开市盘 "2 ma]Ps  
attestation 见证;见证条款 !V Zl<|  
at-the-money option 平价期权 :Py/d6KK  
attorney 受权人;受托代表人 L/<^uO1  
attornment 新拥有人承认书 {08UBnR  
attributable profit 可归属利润 iF{eGi  
attributable share value 可归属股份价值 )1lR;fD  
Auckland Stock Exchange 奥克兰证券交易所 c3P  
auction 拍卖 f<uLbJ6  
auctioneer 拍卖商 g!V;*[  
audit 审计;核数 8Y sn8  
Audit Commission 审计署 =! 9+f  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {_ww1'|A  
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〕 so8isDC'9  
audit review 帐目审查 %K;,qS'N_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "xa<Q%hk  
audited account 审计帐目;经审计的帐目 j?+FS`a!  
audited annual account 经审计的周年帐目 ToCB*GlL  
audited balance sheet 经审计的资产负债表 nC qUg_{D  
auditor 核数师;核数主任;审计师 X/];*='Q  
auditor's certificate 核数师证明书;审计师证明书 I &YYw8&  
auditor's report 核数师报告;审计师报告 niFX8%<hP  
Aussie bond 澳元债券 UALwr>+VJ  
austerity budget 紧缩预算 WA8Qt\Q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 6WgGewn  
Australia All Ordinaries Index 澳洲所有普通股票指数 jkFS=eonK  
Australian Dollar [AUD] 澳元 r{#od 7;  
Australian Options Market 澳大利亚期权市场 w1rB"rB?  
Australian Securities Commission 澳洲证券事务监察委员会 ZJ 8~f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W.-[ceM  
Australian Stock Exchange 澳大利亚证券交易所 X"y rA;,o  
Austrian Schilling [ATS] 奥地利先令 `T{{wty  
authentication 认证;鉴证 `w@fxv   
authority to purchase 委托购买证;委购书 )mB+#T<k-  
authorization 认可;核准;授权;授权书 PX(.bP2^Lq  
authorization by direction 指示授权 j S')!Wcu  
authorization by instruction 指令授权 =KmjCz:  
authorization by warrant 令状授权 68*h#&  
authorization of unit trust 单位信托的认可 bb$1RLyRL  
authorized agent 指定代理人 oS/<)>\Gv  
authorized capital 法定资本 y!1%Kqx1,n  
authorized clerk 出市员 sn+i[  
authorized dealer 认可交易商 H-nk\ K<|  
authorized financial institution 认可财务机构 <)uUAh  
authorized fund 认可基金 hc"+6xc  
authorized fund house 获授权的基金公司;认可基金公司 7cK#fh"hvg  
authorized institution 认可机构 ]N:SB  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /$! / F@^  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6sRn_y  
authorized insurer 获授权保险人;获认可承保人 gJ+MoAM"  
authorized investment 特准投资项目 p=coOWOQ  
authorized person 获授权人 gv r "F  
authorized representative 获授权代表 +%7yJmMw  
authorized share capital 法定股本 pOyM/L   
automated quotation system 自动报价系统 *,%H1)Tj}  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ot;j6eAH~E  
自动交易系统〔香港期货交易所有限公司〕 XGFU *g`kq  
automatic adjustment mechanism 自动调整机制 d~D<;7M XJ  
automatic adjustment system 自动调整系统 z/.x*A=  
Automatic Clearing House 自动票据交换所 =mn)].Wg  
automatic exchange rates accumulation system 自动化汇率累集系统 X'TQtI  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 O9r3^y\>I  
automatic teller machine [ATM] 自动柜员机 [j?n}D@L  
autopay 自动转帐 U!XC-RA3 _  
available assets 可用资产 SWz+.W{KQ"  
available fiscal reserve 现存财政储备 a^~T-;_V  
available profit 可用利润 UkG|5P`  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 bVQLj}%   
average 平均;平均数;海损 Lf3Ri/@ p  
average basic salary 平均基本薪金 [~W"$sT  
average consumer expenditure 平均消费开支;一般消费开支 #@;RJJZg  
average cost 平均成本 mK%!9F V  
average cost of land production 增辟土地平均成本 V);{o>%.K  
average daily turnover 平均每日成交额 >e/;  
average daily wage rate 平均每日工资率 Cj _Q9/  
average expenditure pattern 平均开支模式 ZK27^oG  
average growth rate 平均增长率 ua0`&,a3I  
average net fixed assets 固定资产平均净值 WQ\'z?P  
average of relatives 相对价格平均数 dFjB &#Tl  
average price 平均价格 Gk;==~  
average propensity to consume 平均消费倾向;一般消费倾向 2ELw}9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 aG%KiJ7KEN  
average rate 平均率 qy`@\)S/5  
average revenue 平均收入;平均收益 Ih;6(5z  
average stock 平均库存;平均存货 `ihlKFX  
average yearly rent 平均年租 `pn]jpW9  
avoidance of double taxation 避免双重课税 ua/A &XQx  
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 xlp^XT6#  
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