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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: EkStb#  
A share A股;甲类股份 r,.95@  
abatement of tax 减税;减扣免税额 (2S!$w%  
ABN AMRO Bank N.V. 荷兰银行 xeYySM=  
above-the-line expenditure 线上项目支出;经常预算支出 2gL[\/s  
above-the-line receipt 线上项目收入;经常预算收入 /ik)4]>  
ABSA Asia Limited 南非联合亚洲有限公司 jO&f*rxN  
absolute change 绝对数值变更 9S H<d)^  
absolute expenditure 实际开支 Gp ^ owr  
absolute guideline figure 绝对准则数字 ;h-G3>Il  
absolute interest 绝对权益 DtF![0w/  
absolute order of discharge 绝对破产解除令 Og$eQS  
absolute profit margin 绝对利润幅度 }`9fZK{. @  
absolute value 实值;绝对值 e(n2+S#N  
absolutely vested interest 绝对既得权益 RM^?&PM85  
absorbed cost 已吸收成本;已分摊成本 or!D  
absorption 吸收;分摊;合并 Nx4DC  
absorption rate 吸收率;摊配率;分摊率 c ;21i;&,9  
ACB Finance Limited 亚洲商业财务有限公司 `! ,\kc1  
acceptable form of reciprocity 合理的互惠条件 v[, v{5b  
acceptable rate 适当利率;适当汇率 >^T,U0T])  
acceptance agreement 承兑协议 |P.  =  
acceptance for honour 参加承兑 F@_Egi  
acceptor 承兑人;接受人;受票人 ;H y!0n  
acceptor for honour 参加承兑人 E%k ]cZ  
accident insurance 意外保险 `FYtiv?G  
Accident Insurance Association of Hong Kong 香港意外保险公会 9Nag%o{*S>  
accident insurance scheme 意外保险计划 o^_W$4Fc  
accident year basis 意外年度基准 L^5&GcHP0  
accommodation 通融;贷款 MOp=9d+N~  
accommodation bill 通融票据;空头票据 @dE 3  
accommodation party 汇票代发人 dS3>q<J*a  
account balance 帐户余额;帐户结余 OP|.I._I  
account book 帐簿 xyS2_Q  
account collected in advance 预收款项 8V=HyF#  
account current book 往来帐簿 VRd:2uDS  
account of after-acquired property 事后取得的财产报告 0{"dI;b%  
account of defaulter 拖欠帐目 ;Z!~A"~$>  
account payable 应付帐款 f0cYvL ]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }P&1s,S8J#  
account receivable 应收帐款 ]s*[Lib  
account receivable report 应收帐款报表 Bt*&L[&57  
account statement 结单;帐单;会计财务报表 uFrJ:l+  
account title 帐户名称;会计科目 A{i][1N  
accountant's report 会计师报告 x;ERRK  
Accountant's Report Rules 会计师报告规则 $vgmoJ@X0  
accounting and auditing procedure 会计与审计程序;会计与核数程序 5S|}:~7T  
Accounting Arrangements 《会计安排》 (b`4&sQ<  
accounting basis 会计基础 |i} +t  
accounting by Official Receiver 破产管理署署长呈交的帐目 + +T "+p  
Accounting Circular 《会计通告》 q#Yg0w~  
accounting class 会计类别 >%n8W>^^4  
accounting date 记帐日期;会计结算日期 -~( 0O  
accounting for money 款项核算 qXP1Q3  
Accounting Officer 会计主任 7E!";HT  
accounting period 会计报告期;会计期 [Q7->Wo|S:  
accounting policy 会计政策;会计方针 k lP{yxU'n  
accounting practice 会计惯例 @o4z3Q@  
accounting principle 会计准则 |iwM9oO%  
accounting record 会计记录 %S >xSqX  
accounting report 会计报告 _ bXVg3oDt  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ,yHzo  
Accounting Society of China 中国会计学会 pjX%LsX\  
accounting statement 会计报表 u n?j  
accounting system 会计制度;会计系统 &# vk4C_8m  
accounting transaction 会计事项;帐务交易 DJ1XN pm  
accounting treatment 会计处理 b[{m>Fa+o#  
accounting year 会计年度 DqurHQ z)m  
accretion 增值;添加 Ad}-I%Ie  
accrual 应计项目;应累算数目 .^[fG59  
accrual basis 应计制;权责发生制 Jo7fxWO_g  
accrual basis accounting 应计制会计;权责发生制会计 80FCe(U  
accrue 应累算;应计 ]b0zkoD9<  
accrued benefit 应累算利益 nu469  
accrued charges 应计费用 t5ny"k!  
accrued cumulative preference share dividend 应累算的累积优先股股息 w2uRN?  
accrued expenses 应累算费用 ;S=62_ Un  
accrued interest payable 应付利息;应计未付利息 m{:"1]  
accrued interest receivable 应收利息;应计未收利息 ;e#>n!<u  
accrued right 累算权益 *tTP8ZCQ[  
accruing profit 应累算的利润 `G"|MM>P  
accumulated fiscal reserve 累积财政储备 v5&xY2RI7  
accumulated profit 累积利润;滚存溢利 lgCHGv2@  
accumulated reserve 累积储备 D+ah ok  
accumulation of surplus income 累积收益盈余 hb /8Q  
acquired assets 既得资产 h"VpQhi  
acquisition 收购;购置;取得 hV3,^#9o  
acquisition cost 购置成本 'WKu0Yi^'  
acquisition expenses 购置费用 WX%h4)z*  
acquisition of 100% interest 收购全部股权 mC*W2#1pF  
acquisition of control 取得控制权 S F&M (=w<  
acquisition of fixed assets 购置固定资产 di]$dl|Wi  
acquisition of shell “买壳” rt5oRf:wY  
acquisition price 收购价 Kf:2%_DB  
act of God 天灾 ^w;o\G  
acting partner 执事合伙人 _qC+'RE3  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [<en1  
active partner 积极参与的合伙人 yM(_P0  
active trading 交投活跃 #6*V7@9]3|  
actual circulation 实际流通 ZfFIX5Qd\  
actual cost 实际成本 O_r^oH  
actual expenditure 实际开支;实际支出 U7nsMD  
actual income 实际入息;实际收入;实际收益 BpQ;w,sefq  
actual market 现货市场 pX>ua5Z  
actual price 现货价;实际价格 ]iz_w`I\  
actual profit 实际利润 q=P f^Xp  
actual quotation 实盘;实际价位;实际报价 652uZ};e  
actual year basis 按实际年度计算 [5]R?bQ0q{  
actuals 实货 4&FNU)tt  
actuarial investigation 精算调查 07$/]eO%C  
actuarial principle 精算原则 |QnUK5D$  
actuarial report 精算师报告 Qv&T E3  
Actuarial Society of Hong Kong 香港精算学会 #W>x\  
actuarial valuation 精算师估值 ^;V}l?J_s  
actuary 精算师 QE7+rBa  
ad referendum agreement 暂定协议;有待覆核的协定 0=N4O!X9  
ad valorem duty 从价税;按值征税 SjZd0H0  
ad valorem duty system 从价税制 3gxf~$)?  
ad valorem fee 从价费 U -Af7qO  
ad valorem tariff 从价关税 #t"9TP  
additional allowance 额外免税额 M,b<B_$  
additional amount for unexpired risk 未过期风险的额外款额 9>A-$a4R>  
additional assessable profit 补加应评税利润 u~#%P&3 _W  
additional assessment 补加评税 i:l80 GK  
additional commitment 额外承担 Mq+viU&   
additional commitment vote 额外承担拨款 C!$Xv&"r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 S[-.tvI;Q  
additional dependent parent allowance 供养父母额外免税额 P\D[n-&  
additional provision 额外拨款 Q;XXgX#l  
additional stamp duty 附加印花税 06PhrPVa!\  
additional tax 补加税罚款;补加税款  C#A@)>  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书  )v${&H  
adjudged bankrupt 被裁定破产 '4J&Gpx  
adjudicated bankrupt 裁定破产人 B*9  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 fs wZM\@  
adjudication of bankruptcy 裁定破产;宣告破产 Eem 2qKj  
adjudication of insolvency 裁定无力偿还债务 M.o?CX'  
adjusted actual 经调整的实数;调整后的实数 ,$HHaoo g  
adjusted current assets 经调整的流动资产;调整后的流动资产 ,3G$`  
adjusted figure 经调整的数字;调整后的数额 Zr\2BOcc.l  
adjusted liabilities 经调整的负债;调整后的负债 fdd~e52f  
adjusted loss 经调整的亏损;调整后的亏损 NY~ dM\  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 w0#% AK  
adjusted profit 经调整的利润;调整后的利润 V[#6yMU@  
adjusted surplus 经调整的盈余额;调整后的盈余额 \ua9thOG  
adjusted value 经调整的价值;调整后的价值 kFS0i%Sr  
adjustment 调整;修订;理算〔保险〕 jFgZ}Xp  
adjustment centre 调剂中心 cNdu.c[@  
adjustment lag 调整过程的时间差距;调整时差 aF D="Zh  
adjustment mechanism 调整机制 48lzOG  
adjustment of loss 亏损调整 s ;48v  
adjustment process 调整过程;调整程序 eA`]K alH  
adjustment range 调整幅度 ?2H{^\<(e  
administered exchange rate 受管制汇率 613/K`o  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {]+ jL1  
administration expenses 行政费用 \V._Z>]  
administration fee 手续费;行政费 91BY]N  
administration in bankruptcy 破产管理 `ff j8U  
administration order 遗产管理令 Z$Z`@&U=  
administrator 管理人;遗产管理人 5k K= S  
administrator of the estate 遗产管理人 j1'\R+4U  
admission of debt 债项承认书 CoKiQUW  
admission of proof 接纳债权证明 gBMta+<fE~  
advance 放贷款项;垫付款项;预支款项;预付款项 x2Ha&   
advance account 暂支帐目;预付款帐户 eT;AAGql  
advance compensation 预付补偿金 1UC2zM"  
advance from shareholder 股东垫款 6(:)otz  
advance pending reimbursement 预支以待日后付还 4+)Z k$E  
advanced economy 先进经济体系 7 2`/d`  
advancement 预付;预付财产 J=b*  
advances warrant 垫款令 $B<~0'6}  
advancing 贷出 CP}0Ri)  
adverse balance 逆差 )m|C8[u  
adverse exchange 逆汇 O\%j56Bf  
advertisement addressed to shareholders 在报章刊登的致股东通告 X d!Cp  
advice for collection 托收通知书 Gj6<s./  
advice of drawing 提款通知书;汇票通知书 _wMc*kjJO  
advice of payment 付款通知 mG X\wta  
Advisory Committee [Securities and Futures Commission] P<8LAc$T  
谘询委员会〔证券及期货事务监察委员会〕 i"/r)>"b  
Advisory Committee on Diversification 经济多元化谘询委员会 HS7R lU^  
affidavit 誓章;遗产申报誓章 MY&<)|v\  
affidavit of no receipt 述明无收款的誓章 5@K\c6   
affiliate 联号;联营公司;附属公司 bC6X?m=  
affiliated company 附属公司;联号;联营公司 c qv .dC  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L%f-L.9`u  
affordability 负担能力 P;jlHZ9?O  
African Development Bank [AfDB] 非洲开发银行 y*_K=}pk  
after-acquired property 事后取得的财产 RTA%hCr!  
after-hours dealing 市后交易 =1O?jrl~q  
after-tax profit 税后盈利;税后利润;税后溢利 AD(xaQ&T  
agency agreement 代理协议 e,^pMg~  
agency expenses 代理机构的开支 %j%%Rn  
agency fee 代理费 6{L F-`S%  
Agency Law 《代理法》 V!mWn|lf  
agent 代理人;承销人 )#C_mB$-#  
agent of company 公司代理人 S45'j(S=  
agent's fee 代理人费;经纪费 OthG7+eF  
aggregate 总计;总数;总体数字 Ks|gL#)*Ku  
aggregate amount 总款额;总额 -P2 @mx%  
aggregate assets and liabilities 总体资产与负债 R;%^j=Q  
aggregate at constant price 按固定价格计算的总体数字 NOV.Bs{ yL  
aggregate demand 总需求 8:~b &>   
aggregate gross position 总持仓量 {K+.A 9!  
aggregate limit 总限额 se!g4XEWD  
aggregate of salaries tax 合计薪俸税 }&mj.hGv  
aggregate performance 总体表现;总体业绩 {798=pC<.  
aggregate supply 总体供应 AYt*'Zeg!s  
aggregate surplus 总盈余 ;jF%bE3  
aggregate total 整体总额 iL+y(]  
aggregate value 总值;合计价值 r9<V%PH v  
aggregated basis 合计基准 4AJ9`1d4  
aggregated net chargeable income 合计应课税入息实额 P> |Ef~j  
aggregation 合并计算;合计;总和 v< Ty|(gd  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^mAJ[^%  
aggregation of property 财产的总和 Q Qi@>v|d  
agio 差价;贴水 V w7WK  
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》  70{RDj6{  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L+7*NaPY*  
《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》 3=IG#6)~C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $%B5$+  
《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》 iFSJ4 W(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a"k'm}hVY$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |"_)zQ  
agreement for a settlement 授产协议 )t 5;d  
agreement for assignment 转让协议 nYhp`!W4;  
agreement for sale 售卖协议;买卖协议 s~=g*99H  
agreement for sale and purchase 买卖协议 KLW&bJ$|j  
agreement for the payment of interest 支付利息协议 S3QaYq"v  
agreement for the repayment of money 还款协议 1}`2\3,  
agreement of reinsurance 再保险协议 Y!F!@`%G  
Agricultural Bank of China 中国农业银行 'bl%Y).9w  
air passenger departure tax 飞机乘客离境税 lz- iCZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 s88y{o  
airport tax 机场税 2g0K76=Co:  
alcohol duty 酒精税 W|0My0y  
alienation 让与;让渡;转让 sSNCosb  
alimony 生活费;赡养费 ),yH=6  
All Ordinaries Index [AOI] 所有普通股指数 b##1hm~+9  
all risks 全险;综合险 @bE~@4mOu  
All Sales Record for Stock Market 《股票市场成交报告》 3Qa?\C&4  
Allied Capital Resources Limited 新联财务有限公司 8+&gp$a$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 '\ XsTs#L  
allocation letter 拨款信件 gXF.on4B  
allocation of fund 分配款项;预留款项 CPVmF$A-  
allocation of profit 利润分配;溢利分配 #sS9vv7i  
allocation warrant 拨款令 G#|Hu;C6"  
allotment 分配;配股 ]?M)NRk%S  
allotment notice 股份配售通知;配股通知 .5 ]{M\aA  
allotment of shares 股份分配 n?}5!  
allowable 可获宽免;免税的 jK e.gA  
allowable business loss 可扣除的营业亏损 _%;M9Sg3  
allowable expenses 可扣税的支出 u|T%Xy=LU  
allowance 免税额;津贴;备抵;准备金 Fk aXA.JE  
allowance for debts 债项的免税额 v:?o3 S  
allowance for depreciation by wear and tear 耗损折旧免税额 YlrB@mE0n$  
allowance for funeral expenses 殡殓费的免税额 ]r!QmWw~V  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6A.P6DW  
allowance for repairs and outgoings 修葺及支出方面的免税额 q P'[&h5Y  
allowance to debtor 给债务人的津贴 Rh[Ibm56  
alteration of capital 资本更改 vn``0!FX  
alternate trustee 候补受托人 (m/aV  
amalgamation 合并 =D}4X1l  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~x\Cmu9`  
ambit of charges 征税范围;收费范围 Z~_8P  
amended valuation 经修订的估值 svqvG7  
American Commodities Exchange 美国商品交易所 Vli3>K&  
American Express Bank Limited 美国运通银行 -( (Z@T1k  
American Stock Exchange 美国证券交易所 lYP~3wp99  
amortization 摊销 s+'XQs^{aj  
amount due from banks 存放银行同业的款项 !:dL~n  
amount due from banks abroad 存放海外银行同业的款项 b#A(*a_gN  
amount due from holding companies 控股公司欠款 $M39 #a  
amount due from local banks 存放本港银行同业的款项 :,47rN,qa  
amount due to banks 银行同业的存款 @R UP$  
amount due to banks abroad 海外银行同业的存款 UDM yyVd  
amount due to holding companies 控股公司存款 VcrVaBw  
amount due to local banks 本港银行同业的存款 ?|lIXz  
amount due to outport banks 外埠银行同业的存款 6Etss!_  
amount for note issue 发行纸币的款额 %6Rn4J^^  
amount of bond 担保契据的款额 `/0u{[  
amount of consideration 代价款额 VjY<\WqbS  
amount of contribution 供款数额 `On3/gU|  
amount of indebtedness 负债款额 P,U$ %C!  
amount of principal of the loan 贷款本金额 d- h"JZ9  
amount of rates chargeable 应征差饷数额 t{6ap+%L  
amount of share capital 股本额 CIEJql?`  
amount of sums assured 承保款额 X% X$Y6  
amount of variation 变动幅度 ifvU"l  
amount of vote 拨款数额 GZ"&L?ti  
amount payable 应付款额 ydB$4ZB3[  
amount receivable 应收款额 Hsgy'X%om  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 8<{;=m8cQ  
analysis 分析 w2C&%Xk  
ancillary risk 附属风险 Y+@g~TE  
annual account 周年帐目;周年帐目报表;年度决算;年结 )@_ugW-j  
annual accounting date 年结日期 |_, /u_  
annual allowance 每年免税额;年积金;年度津贴;年津 0 7\02f  
annual balance 年度余额 ><K!~pst}  
annual disposable income 每年可动用收入 ]Z/R!y?l"G  
annual estimates 周年预算 x~z_,':  
annual fee 年费 -p]>Be+^x  
annual general meeting 周年大会 $ o " L;j  
annual growth rate 年增率;每年增长率 SHwRX? B|  
annual long-term supplement 长期个案每年补助金 yjFe'  
annual pensionable emolument 可供计算退休金的年薪 Q-(Dk?z{  
annual report 年报 DFc [z"[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F3Dt7q  
annual return 周年报表;周年申报表;每年报税表格 2kVp_=c  
Annual Return Rules 《周年报表规则》 .yX>.>"T|  
annual review of consumer prices 每年消费物价回顾 |AC6sfA+  
annual roll-forward basis 逐年延展方式 `.[ 8$  
annual salary 年薪 VKNp,Lf  
annual statement 年度报表;年度决算表 QLn+R(r  
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 a*s\Em7f  
annuitant 年金受益人 4\HsU9x  
annuity 年金 Z(`r-}f I  
annuity contract 年金合约 |(RZ/d<X\a  
annuity on human life 人寿年金 FQ!Oxlq,Q  
antecedent debt 先前的债项 8kS~ENe?o  
ante-dated cheque 倒填日期支票 sl^n6N  
anticipated expenditure 预期开支 Mi?}S6bp  
anticipated net profit 预期纯利 m:3J!1  
anticipated revenue 预期收入 Z7KXWu+6`m  
anti-inflation measure 反通货膨胀措施 .jargvAL*  
anti-inflationary stance 反通货膨胀立场 {>h97}P  
apparent deficit 表面赤字 B4^`Sw  
apparent financial solvency 表面偿债能力 >(3'Tnu  
apparent partner 表面合伙人 ~~q}cywBk  
application for personal assessment 个人入息课税申请书 {_(+>v"eJ  
application of fund 资金应用 Zih ?Bm  
application to release as liquidator and to destruct the books of accounts and documents ,VWGq@o%  
申请免除清盘人职务及毁灭帐簿与文件 #%8 w  
appointed actuary 委任精算师 g|4w8ry  
appointed auditor 委任核数师;委任审计师 nP;;MX:B  
appointed trustee 委任的受托人 !k-` eJ|  
appointer 委任人 5 VKcV&D  
apportioned pro rata 按比例分摊 A0>x9XSkJ  
apportionment 分配;分摊 > H~6NBd5D  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q]XHa,"  
apportionment formula 分摊方程式 fhr-Y'  
apportionment of estate duty 遗产税的分摊 )!sa)\E?  
appraisal 估价;评估 e#khl9j*bt  
appreciable growth 可观增长 Wcn[gn<  
appreciable impact 显着影响 [ f34a  
appreciable increase 可观增长 ^K;hn,R=  
appreciation 增值;升值 Pin/qp&Fa8  
appreciation against other currencies 相对其他货币升值 "{ FoA3g|  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 0;<OYbm3<  
appreciation tax 增值税 {*$9,  
appropriation 拨款;拨用;拨付 i-.c= M  
appropriation account 拨款帐目 N~| t!G*9  
Appropriation Bill 拨款法案 Pr/]0<s  
appropriation-in-aid system 补助拨款办法 ="3,}qR  
approved assets 核准资产 !W~<q{VTs  
approved basket stock 认可一篮子证券 ESv:1o`?n  
approved budget 核准预算 ;wgFr.#hp@  
approved charitable donation 认可慈善捐款 7wi%j!  
approved charitable institution 认可慈善机构 Q;wB{vr$  
approved currency 核准货币;认可货币 'F7VM?HBfg  
approved estimates 核准预算 %t[K36,p  
approved estimates of expenditure 核准开支预算 )$_,?*fq:  
approved overseas insurer 核准海外保险人 )*D'csGc  
approved overseas trust company 核准海外信托公司 +v-LL*fa  
approved pooled investment fund 核准汇集投资基金 M _(2sq  
approved provident fund scheme 认可公积金计划 o%qkqK1  
approved provision 核准拨款 Ia7D F'  
approved redeemable share 核准可赎回股份 7kd|K b(  
approved regional stock 认可地区性证券 OD|1c6+X  
approved retirement scheme 认可退休金计划 ,ux+Qz5(  
approved subordinated loan 核准附属贷款 ]7vf#1i<  
arbitrage 套戥;套汇;套利 7=3O^=Q ^Q  
arbitrageur 套戥者;套汇者 %Rarr  
arbitrary amount 临时款项 n|C|&  
arrangement 措施;安排;协定 o_rtH|ntX5  
arrears 欠款 6pm~sD  
arrears of pay 欠付薪酬 j|(:I:]  
arrears of revenue 逾期未收税款;逾期未收的帐项 v|&s4x?D  
articles of association 组织章程;组织细则;组织章程细则 =<.F3lo\s  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mp:m`sh*i  
ascertainment of profit 确定利润 L;yEz[#xaT  
"Asia Clear" “亚洲结算系统” K'Spbn!nC  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Ue!Q."  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v20~^gKo=m  
Asian Development Fund [ADF] 亚洲发展基金 P7r4ePtLk{  
Asian dollar bond 亚洲美元债券 $ S~%KsC  
Asian dollar market 亚洲美元市场 ET+'Pj3  
Asian dollar rate 亚洲美元利率 ,]q%/yxi  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 RUX8qT(Z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 t3>$|}O]t  
asked price 沽盘;喊价;索价;卖方报价 =:/>6 H1x  
assessable income 应评税入息 L$hc,  
assessable loss 应评税亏损 R@n5AN(  
assessable profit 应评税利润 rJV?) =Z  
assessable value 应评税值 ^*>n4U  
assessed profit 估定利润 -)RJ\V^{9  
assessed value 经评估价值 u>o<tw%Y  
assessment 评税;评定;估价;评税单 PpFsp( )x  
assessment number 评税编号;估价编号 ! Rvn'|!  
assessment of additional tax 补加税评税 X" \}sl 5  
assessment of performance 业绩评估;实绩评价 sOQcx\dK  
Assessor 评税主任 M=[th  
asset price bubbles 资产价格泡沫 !g2a|g   
asset-backed securities 具资产保证的证券 = UUd8,C/  
assets accretion 资产增值 4By]vd<;=  
assets and liabilities 资产与负债 @woC8X  
assets betterment statement 资产递增表;资产改进表 h>W@U9  
assets lending 实物放款;有抵押贷款 >BJ}U_ck  
assets of the company passing on the death 死者去世时转移的公司资产 |D<+X^0'  
assets pledged as security for liabilities 用作负债抵押的资产 *l-`<.  
assets portfolio 资产投资组合 @\PpA9ebg%  
assets price 资产价格  qpTm  
assets quality 资产质素 W_m!@T"@H  
assets realization 资产变现 MS{{R +&  
assets refinancing arrangement 资产再集资安排 74]a/'4  
assets securitization 资产证券化 @d)LRw.I  
assets situated outside Hong Kong 在香港以外地方的资产 ohsH2]C  
assets stripping 削减资产;拆卖资产 qiU5{}  
assets value 资产值 0!_*S )  
assignee 承让人 tBv3~Of.  
assignment 转让;转让书;转让契 ETm]o  
assignment of interest 权益转让 D$hQyhz'  
assignment of letters patent and trade mark 专利证书及商标转让 b pp*  
assignment of property 物业转让;物业转让书 ~S;!T  
assignment right 转让权 Lzz) n%y5  
assignor 转让人 V{GXc:=  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 rhoeZ  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ?l 9=$'  
associate member 附属会员 u-39r^`5  
associated body corporate 相联法人团体 3agNBF2  
associated company 相联公司;联属公司 : I)Gv  
associated corporation 相联法团 !.X _/$c  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9A+M|;O  
公认会计师公会〔英国〕 9GPb$ gtx  
Association of Futures Exchange Brokers 香港期货经纪协会 j{"[Ec  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 "Z~`e]>  
association of underwriters 承保人组织 J#(,0h  
assumption of control 接管 _.=`>%,  
assurance 担保;保险;转易;转易书 [TEcg^  
assurance of interest 权益的转易 |*E"G5WZM  
at 19XX price 按一九XX年价格计算 ~d>uXrb  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~bGnq, .$  
at a premium 按溢价计算;按升水价格计算 `M)E*G  
at call 通知付款;按通知 ns26$bU  
at constant market price 按固定市价计算 gQR1$n0  
at constant price 按固定价格计算 9FNwpL'C  
at cost 按成本计算 Y%h}U<y  
at current market price 按当时市价计算;按现时市价计算 ]>vf9]  
at current price 按当时价格计算;按现时价格计算 C fSl 54  
at factor cost 按要素成本计算;按生产要素成本计算 n}:t<  
at money-of-the-day price 按付款当日价格计算 AsAFUuI  
at or better 按指定或较佳价位〔买卖指令〕 n.Vtc-yZU  
at par 按面值计算;平价 "*bk{)dz}  
at sight 见票即付 bP03G =`6w  
at the close 按收市盘 lC2?sD$  
at the opening 按开市盘 P}l#VJWp  
attestation 见证;见证条款 7V 'Le2T'  
at-the-money option 平价期权 6V P)$h8  
attorney 受权人;受托代表人 ZOn_dYjC  
attornment 新拥有人承认书 J | q^+K  
attributable profit 可归属利润 B kV(81"C  
attributable share value 可归属股份价值 >fbo r'|  
Auckland Stock Exchange 奥克兰证券交易所 Y'JL(~|  
auction 拍卖 j8c6[ih  
auctioneer 拍卖商 3I\m,Ob  
audit 审计;核数 [?I/Uo8  
Audit Commission 审计署 ?} X}#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] kXEtuO5FUM  
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〕 Of#K:`1@  
audit review 帐目审查 esteFLm`6  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 z^3Q.4Qc6^  
audited account 审计帐目;经审计的帐目 CpSK(2j  
audited annual account 经审计的周年帐目 e{JVXc[D  
audited balance sheet 经审计的资产负债表 6WO7+M;z  
auditor 核数师;核数主任;审计师 :])JaS^  
auditor's certificate 核数师证明书;审计师证明书 >[8#hSk  
auditor's report 核数师报告;审计师报告 S\b K+  
Aussie bond 澳元债券 niQcvnT4b  
austerity budget 紧缩预算 *;P2+cE>H3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /.2qWQH  
Australia All Ordinaries Index 澳洲所有普通股票指数 9fMSAB+c%  
Australian Dollar [AUD] 澳元 Ge0Lb+<G  
Australian Options Market 澳大利亚期权市场 f)U6p  
Australian Securities Commission 澳洲证券事务监察委员会 9M]^l,  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 c"qPTjY  
Australian Stock Exchange 澳大利亚证券交易所 w49{-Pp[  
Austrian Schilling [ATS] 奥地利先令 )^";BVY  
authentication 认证;鉴证 Otxa<M+"  
authority to purchase 委托购买证;委购书 Ysl9f1>%  
authorization 认可;核准;授权;授权书 NhCAv +  
authorization by direction 指示授权 {( dP  
authorization by instruction 指令授权 44j,,k  
authorization by warrant 令状授权 ]<q'U> N  
authorization of unit trust 单位信托的认可 7dHIW!OA  
authorized agent 指定代理人 ,m:6qdN  
authorized capital 法定资本 dEG ]riO  
authorized clerk 出市员 C rfRLsN]  
authorized dealer 认可交易商 {!y<<u1  
authorized financial institution 认可财务机构 Tm\OYYyk  
authorized fund 认可基金 }biCQ*{'  
authorized fund house 获授权的基金公司;认可基金公司 t*s!0 'Y  
authorized institution 认可机构 ]\`w1'*  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Tw UsVM(~  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 qy6K,/& 3  
authorized insurer 获授权保险人;获认可承保人 M2L0c?  
authorized investment 特准投资项目 +nzTxpcP@K  
authorized person 获授权人 !%V*UR9  
authorized representative 获授权代表 1xIFvXru  
authorized share capital 法定股本 T$ IUKR  
automated quotation system 自动报价系统 ~ttKI4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @C07k^j=U  
自动交易系统〔香港期货交易所有限公司〕 &\c5!xQ9*  
automatic adjustment mechanism 自动调整机制  Zsgi{  
automatic adjustment system 自动调整系统 #?Wo <]i  
Automatic Clearing House 自动票据交换所 1EuK, :x  
automatic exchange rates accumulation system 自动化汇率累集系统 hRLKb}  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 POY=zUQ'/  
automatic teller machine [ATM] 自动柜员机 BJ2Q2W W  
autopay 自动转帐 d{3I.$ThH  
available assets 可用资产 w_GLC%|7  
available fiscal reserve 现存财政储备 P|8e%P  
available profit 可用利润  qJURPK  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 v?}pi  
average 平均;平均数;海损 }|,EU!nDi  
average basic salary 平均基本薪金 6$DG.p  
average consumer expenditure 平均消费开支;一般消费开支 xh`Du|jvm  
average cost 平均成本 _\!0t  
average cost of land production 增辟土地平均成本 Q~b_dx{m  
average daily turnover 平均每日成交额 boIVU`F-!  
average daily wage rate 平均每日工资率 d _uF Y:  
average expenditure pattern 平均开支模式 g*28L[Q~  
average growth rate 平均增长率 }`#B f  
average net fixed assets 固定资产平均净值 t +J)dr  
average of relatives 相对价格平均数 OFQ{9  
average price 平均价格 \wFhTJY  
average propensity to consume 平均消费倾向;一般消费倾向 C-&#r."L  
average propensity to save 平均储蓄倾向;一般储蓄倾向 K]9tc)  
average rate 平均率 &jFKc0\i@  
average revenue 平均收入;平均收益 p[b7E`7  
average stock 平均库存;平均存货 L/5z!  
average yearly rent 平均年租 %~G0[fG  
avoidance of double taxation 避免双重课税 \"t`W:  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
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