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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: @l9qH1  
A share A股;甲类股份 S7-ka{S  
abatement of tax 减税;减扣免税额 0G/VbS  
ABN AMRO Bank N.V. 荷兰银行 _(J7^rN  
above-the-line expenditure 线上项目支出;经常预算支出 {mPalo A  
above-the-line receipt 线上项目收入;经常预算收入 nZ>bOP+,  
ABSA Asia Limited 南非联合亚洲有限公司 (7RxCo=X  
absolute change 绝对数值变更 Cc:4n1|]>  
absolute expenditure 实际开支 fP`g#t)4Tu  
absolute guideline figure 绝对准则数字 /^~3Ib8Fw+  
absolute interest 绝对权益 lAsDdxB`  
absolute order of discharge 绝对破产解除令 rs01@  
absolute profit margin 绝对利润幅度 ,63hO.4M  
absolute value 实值;绝对值 t&UPU&tY  
absolutely vested interest 绝对既得权益 /#Y)nyE  
absorbed cost 已吸收成本;已分摊成本 pv2_A   
absorption 吸收;分摊;合并 . xT8@]  
absorption rate 吸收率;摊配率;分摊率 s)$N&0\  
ACB Finance Limited 亚洲商业财务有限公司 e";r_J3w  
acceptable form of reciprocity 合理的互惠条件 U;n$  
acceptable rate 适当利率;适当汇率 7%Zl^c>q  
acceptance agreement 承兑协议 T>(nc"(  
acceptance for honour 参加承兑 `d#l o  
acceptor 承兑人;接受人;受票人 ?45kN=%*s  
acceptor for honour 参加承兑人 ScrEtN  
accident insurance 意外保险 ! /Z{uy  
Accident Insurance Association of Hong Kong 香港意外保险公会 k%\_UYa  
accident insurance scheme 意外保险计划 **rA/*Oc  
accident year basis 意外年度基准  `"v5bk  
accommodation 通融;贷款 &sL(|>N  
accommodation bill 通融票据;空头票据 @;}bBHQz{p  
accommodation party 汇票代发人 eqcV70E8cK  
account balance 帐户余额;帐户结余 %dTkw+J  
account book 帐簿 C+-GE9=  
account collected in advance 预收款项 hR3lo;'  
account current book 往来帐簿 qr%9S dvx  
account of after-acquired property 事后取得的财产报告 "J]_B  
account of defaulter 拖欠帐目 nAn/Vu  
account payable 应付帐款 o+W5xHe^1  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]=p@1  
account receivable 应收帐款 P  F!S  
account receivable report 应收帐款报表 !RLg[_'  
account statement 结单;帐单;会计财务报表 y@[}FgVOh  
account title 帐户名称;会计科目 \^iPU 27H  
accountant's report 会计师报告 kLVf}J~?  
Accountant's Report Rules 会计师报告规则 _Zya GDv  
accounting and auditing procedure 会计与审计程序;会计与核数程序 !3>(fj+QS  
Accounting Arrangements 《会计安排》 H4LZNko  
accounting basis 会计基础 JicAz1P1W  
accounting by Official Receiver 破产管理署署长呈交的帐目 =>Y b~r71  
Accounting Circular 《会计通告》 &LE,.Q34  
accounting class 会计类别 ^yUel.N5"  
accounting date 记帐日期;会计结算日期 l%*KBME  
accounting for money 款项核算 PL/as3O^A  
Accounting Officer 会计主任 c[ ]_gUp8  
accounting period 会计报告期;会计期 ; >3q@9\D  
accounting policy 会计政策;会计方针 i(9=` A}  
accounting practice 会计惯例 e&f9/rfx  
accounting principle 会计准则 ~lMw*Qw^  
accounting record 会计记录 "bAkS}(hB(  
accounting report 会计报告 43pQFDWa  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <=8REA?  
Accounting Society of China 中国会计学会 6k;__@B,  
accounting statement 会计报表 *vFVXJo  
accounting system 会计制度;会计系统 FblwQ-D  
accounting transaction 会计事项;帐务交易 /_E8'qlx  
accounting treatment 会计处理 LZm6\x  
accounting year 会计年度 edhNQWn  
accretion 增值;添加 `e]L.P_e?  
accrual 应计项目;应累算数目 h5WS<P  
accrual basis 应计制;权责发生制 Y - 6 ?x  
accrual basis accounting 应计制会计;权责发生制会计 e{8z1t20:  
accrue 应累算;应计 T9]|*~ ,T  
accrued benefit 应累算利益 kM5N#|!  
accrued charges 应计费用 \o9-[V#Gm  
accrued cumulative preference share dividend 应累算的累积优先股股息 hK"hMyH^  
accrued expenses 应累算费用 1g6AzUXg  
accrued interest payable 应付利息;应计未付利息 9;s:Bo  
accrued interest receivable 应收利息;应计未收利息 v5l)T}Nb  
accrued right 累算权益 />;1 }  
accruing profit 应累算的利润 jq#_*&Eg]  
accumulated fiscal reserve 累积财政储备 ~U`oew  
accumulated profit 累积利润;滚存溢利 B" TZ8(<  
accumulated reserve 累积储备 Z8nj9X$   
accumulation of surplus income 累积收益盈余 k|Vq-w  
acquired assets 既得资产 / <WB%O  
acquisition 收购;购置;取得 / ]_T  
acquisition cost 购置成本 1"3|6&=  
acquisition expenses 购置费用 ^RytBwzKM  
acquisition of 100% interest 收购全部股权 . $uvQpyh  
acquisition of control 取得控制权 o^;$-O!/  
acquisition of fixed assets 购置固定资产 ;T~]|#T\6  
acquisition of shell “买壳” ^Bn)a"Gd  
acquisition price 收购价 }$3eRu +  
act of God 天灾 K^`3Bg  
acting partner 执事合伙人 #k8bZ?*:  
active market 买卖活跃的市场;交投畅旺的市场;旺市 C4],7"Sw  
active partner 积极参与的合伙人 BL<.u  
active trading 交投活跃 t9S zZ2E  
actual circulation 实际流通 C{!L +]/  
actual cost 实际成本 Mit,X  
actual expenditure 实际开支;实际支出 V %'`nJ!  
actual income 实际入息;实际收入;实际收益 XVAy uuTg\  
actual market 现货市场 'gk.J  
actual price 现货价;实际价格 B PTQm4TN  
actual profit 实际利润 PHl{pE*  
actual quotation 实盘;实际价位;实际报价 &=H{ 36i@  
actual year basis 按实际年度计算 %"PG/avo  
actuals 实货 s42M[BW]  
actuarial investigation 精算调查 ^pZ1uN!b  
actuarial principle 精算原则 D'Tb=  
actuarial report 精算师报告 >k,|N4(  
Actuarial Society of Hong Kong 香港精算学会 J]/TxUE  
actuarial valuation 精算师估值 1o)@{x/pd  
actuary 精算师 ;hGC.}X  
ad referendum agreement 暂定协议;有待覆核的协定 R;&C6S  
ad valorem duty 从价税;按值征税 F,Q\_H##x4  
ad valorem duty system 从价税制 Vrn. #d  
ad valorem fee 从价费 D"0:n.  
ad valorem tariff 从价关税 W)3?T& `  
additional allowance 额外免税额 [2#5;')  
additional amount for unexpired risk 未过期风险的额外款额 >_P7k5Y^  
additional assessable profit 补加应评税利润 D-e0q)RSU  
additional assessment 补加评税 \$Y Kw0K  
additional commitment 额外承担 6M9t<DQV  
additional commitment vote 额外承担拨款 k\$))<3  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ,dn9tY3  
additional dependent parent allowance 供养父母额外免税额 '_,/N!-V  
additional provision 额外拨款 M*FUtu  
additional stamp duty 附加印花税 P:h;"  
additional tax 补加税罚款;补加税款 >c%OnA,3  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 n 1MZHa,  
adjudged bankrupt 被裁定破产 1S9(Zn[2,  
adjudicated bankrupt 裁定破产人 @5N^^B  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 [2?|BUtD[  
adjudication of bankruptcy 裁定破产;宣告破产 E8gXa-hv  
adjudication of insolvency 裁定无力偿还债务 B*btt+6  
adjusted actual 经调整的实数;调整后的实数 _#@n^c  
adjusted current assets 经调整的流动资产;调整后的流动资产 k `JP  
adjusted figure 经调整的数字;调整后的数额 ntbl0Sk  
adjusted liabilities 经调整的负债;调整后的负债 hc OT+L>  
adjusted loss 经调整的亏损;调整后的亏损 L;zwqdI  
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 k8H@0p  
adjusted profit 经调整的利润;调整后的利润 {Vw+~8  
adjusted surplus 经调整的盈余额;调整后的盈余额 CsHHJgx  
adjusted value 经调整的价值;调整后的价值 r_nB-\  
adjustment 调整;修订;理算〔保险〕 Qb<i,`SN  
adjustment centre 调剂中心 Qd;P?W6  
adjustment lag 调整过程的时间差距;调整时差 a5=8zO#%g  
adjustment mechanism 调整机制 W_l/Jpv!W  
adjustment of loss 亏损调整 wBZ=IMDu\  
adjustment process 调整过程;调整程序 Fb=(FQ2Y?  
adjustment range 调整幅度 k#Qav1_  
administered exchange rate 受管制汇率 bA}9He1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4-;"w;  
administration expenses 行政费用 {Q],rv|;  
administration fee 手续费;行政费 FY_.Vp  
administration in bankruptcy 破产管理 d%_=r." Y  
administration order 遗产管理令 6" fYSn>  
administrator 管理人;遗产管理人 Q^X  
administrator of the estate 遗产管理人  m=D2|WA8  
admission of debt 债项承认书 yO*~)ALb+  
admission of proof 接纳债权证明 NRu _6~^^  
advance 放贷款项;垫付款项;预支款项;预付款项 i ,Cvnp6Lv  
advance account 暂支帐目;预付款帐户 eKjmU| H  
advance compensation 预付补偿金 .j?`U[V%a  
advance from shareholder 股东垫款 ws8@y r<R  
advance pending reimbursement 预支以待日后付还 abiZ"?(  
advanced economy 先进经济体系 j8n_:;i*  
advancement 预付;预付财产 t80s(e  
advances warrant 垫款令 _5TSI'@.4  
advancing 贷出 V/|).YG2  
adverse balance 逆差 K"u-nroHW  
adverse exchange 逆汇 HT&CbEa4'  
advertisement addressed to shareholders 在报章刊登的致股东通告 & $E[l'  
advice for collection 托收通知书 uQh dg4  
advice of drawing 提款通知书;汇票通知书 X[/>{rK  
advice of payment 付款通知 0VsQ$4'V^  
Advisory Committee [Securities and Futures Commission] ?>c*[>LpZ  
谘询委员会〔证券及期货事务监察委员会〕 x` T  
Advisory Committee on Diversification 经济多元化谘询委员会 ]<b$k  
affidavit 誓章;遗产申报誓章 Uytq,3Gj6  
affidavit of no receipt 述明无收款的誓章 sd4eJ  
affiliate 联号;联营公司;附属公司 X`#,*HkK  
affiliated company 附属公司;联号;联营公司 oSVo~F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @>`+eg][?P  
affordability 负担能力 <vMna< /d  
African Development Bank [AfDB] 非洲开发银行 K$v SdpC  
after-acquired property 事后取得的财产 rEz-\jLD~  
after-hours dealing 市后交易 +8qtFog$\g  
after-tax profit 税后盈利;税后利润;税后溢利 o6`4y^Q{/  
agency agreement 代理协议 c%1k'Q  
agency expenses 代理机构的开支 @}[>*Xy%  
agency fee 代理费 Mx9#YJ?t~  
Agency Law 《代理法》 .EeXq }a[  
agent 代理人;承销人 U%%fKL=S  
agent of company 公司代理人 x/~qyX8vo  
agent's fee 代理人费;经纪费 cUW>`F( S  
aggregate 总计;总数;总体数字 _)|_KQQu  
aggregate amount 总款额;总额 BGM5pc (ei  
aggregate assets and liabilities 总体资产与负债 1Q_  C  
aggregate at constant price 按固定价格计算的总体数字 ?88k`T'EI  
aggregate demand 总需求 +;z^qn  
aggregate gross position 总持仓量 W P7RX|7  
aggregate limit 总限额 eu=G[>  
aggregate of salaries tax 合计薪俸税 :"m~tU3&  
aggregate performance 总体表现;总体业绩 ( w4w  
aggregate supply 总体供应 y8} fj=  
aggregate surplus 总盈余 WgHl. :R  
aggregate total 整体总额 m$N` Xj  
aggregate value 总值;合计价值 m(0sG(A~  
aggregated basis 合计基准 4I7B #{  
aggregated net chargeable income 合计应课税入息实额 \s_lB~"P!3  
aggregation 合并计算;合计;总和 rJLn=|uR  
aggregation of incomes of husband and wife 夫妇入息合并计算 3V=(P.ATm  
aggregation of property 财产的总和 aq~>$CHa  
agio 差价;贴水 -s~6FrKy  
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?=W  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $ti*I;)h4  
《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》 U'(Exr[  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment L{`S^'P<  
《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》 5mzOr4*0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &UzeNL"]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 :`u?pc27Sm  
agreement for a settlement 授产协议 WFWQ;U{|  
agreement for assignment 转让协议 ^gw htnI  
agreement for sale 售卖协议;买卖协议 [6 d~q]KH  
agreement for sale and purchase 买卖协议 ^RL#(O  
agreement for the payment of interest 支付利息协议 k^<s|8Y  
agreement for the repayment of money 还款协议 TUE*mDRmP  
agreement of reinsurance 再保险协议 }f rij1/G  
Agricultural Bank of China 中国农业银行 LDg" s0n#  
air passenger departure tax 飞机乘客离境税 .'`7JU#{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 RLnsy,  
airport tax 机场税 "53'FRj_\  
alcohol duty 酒精税 jA'qXc+\  
alienation 让与;让渡;转让 mL5Nu+#  
alimony 生活费;赡养费 j /d? c5  
All Ordinaries Index [AOI] 所有普通股指数 (PVK|Q55y  
all risks 全险;综合险 _N`'R.va  
All Sales Record for Stock Market 《股票市场成交报告》 WP(+jL^-  
Allied Capital Resources Limited 新联财务有限公司 zk6al$3R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 RYhaQ &1i  
allocation letter 拨款信件 $ ~>3bik@  
allocation of fund 分配款项;预留款项 a[e&O&Z  
allocation of profit 利润分配;溢利分配 [tN^)c`s/  
allocation warrant 拨款令 0*e)_l!  
allotment 分配;配股 oJ\)-qSf  
allotment notice 股份配售通知;配股通知 kg,t[Jl  
allotment of shares 股份分配 > L5fc".  
allowable 可获宽免;免税的 z+@ CzHCN  
allowable business loss 可扣除的营业亏损 * SAYli+@  
allowable expenses 可扣税的支出 {;:QY 1Q T  
allowance 免税额;津贴;备抵;准备金 FEOr'H<3x  
allowance for debts 债项的免税额 Th!.=S{Y5  
allowance for depreciation by wear and tear 耗损折旧免税额 4Cd#S9<ed  
allowance for funeral expenses 殡殓费的免税额 (I<]@7>  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 O $dcy!  
allowance for repairs and outgoings 修葺及支出方面的免税额  Iw07P2  
allowance to debtor 给债务人的津贴 0^%\! Xxq  
alteration of capital 资本更改 SW94(4qo  
alternate trustee 候补受托人 LwPZRE#  
amalgamation 合并 fj 14'T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _:R Q9x'  
ambit of charges 征税范围;收费范围 gK&MdF*  
amended valuation 经修订的估值 FI.Ae/(U  
American Commodities Exchange 美国商品交易所 Z>897>  
American Express Bank Limited 美国运通银行 ` u|8WK:  
American Stock Exchange 美国证券交易所 CsJ38]=Mt  
amortization 摊销 4Sj;38F .1  
amount due from banks 存放银行同业的款项 %:jVx  
amount due from banks abroad 存放海外银行同业的款项 0LX"<~3j  
amount due from holding companies 控股公司欠款 *HT )Au"5  
amount due from local banks 存放本港银行同业的款项 ?nVwT[  
amount due to banks 银行同业的存款 Vki'pAN  
amount due to banks abroad 海外银行同业的存款 5,Q3#f~!  
amount due to holding companies 控股公司存款 <V> [H7  
amount due to local banks 本港银行同业的存款 rwZI;t$hf  
amount due to outport banks 外埠银行同业的存款 tQ:g#EqL9B  
amount for note issue 发行纸币的款额 tVAWc$3T  
amount of bond 担保契据的款额 C(=$0FIR  
amount of consideration 代价款额 h;q= <[h\  
amount of contribution 供款数额 m=s aUhI*9  
amount of indebtedness 负债款额 {"^LUw8fd  
amount of principal of the loan 贷款本金额 q+j.)e  
amount of rates chargeable 应征差饷数额 g]fdsZv  
amount of share capital 股本额 "ITC P<+  
amount of sums assured 承保款额 AD$$S.zoD<  
amount of variation 变动幅度 |3Fo4K%+  
amount of vote 拨款数额 Mz?xvP?z  
amount payable 应付款额 V XE85  
amount receivable 应收款额 \vH /bL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G<F+/Oi&DX  
analysis 分析 >M}\_c=  
ancillary risk 附属风险 | c:E)S\  
annual account 周年帐目;周年帐目报表;年度决算;年结 EnM }H9A  
annual accounting date 年结日期  9S<87sO  
annual allowance 每年免税额;年积金;年度津贴;年津 FJ/>=2^B  
annual balance 年度余额 Z$UPLg3=;_  
annual disposable income 每年可动用收入 bCV3h3<  
annual estimates 周年预算 TO(2n8'fdO  
annual fee 年费 MC 8t"SB  
annual general meeting 周年大会 5} v(Ks>  
annual growth rate 年增率;每年增长率 'ycr/E&m{  
annual long-term supplement 长期个案每年补助金 dkHye>  
annual pensionable emolument 可供计算退休金的年薪 ?&ow:OH+  
annual report 年报 G,{=sFX  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OpNTyKbaD  
annual return 周年报表;周年申报表;每年报税表格 S":55YQev!  
Annual Return Rules 《周年报表规则》 #!A'6SgbkM  
annual review of consumer prices 每年消费物价回顾 qw#wZ'<n  
annual roll-forward basis 逐年延展方式 <yoCW?#  
annual salary 年薪 sIVVF#0}]  
annual statement 年度报表;年度决算表 .Mn_T*F  
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 z~O#0Q !  
annuitant 年金受益人 v?s]up @@h  
annuity 年金 >A]U.C  
annuity contract 年金合约 A?YU:f  
annuity on human life 人寿年金 3`Ug]<m  
antecedent debt 先前的债项 Y)Os]<N1  
ante-dated cheque 倒填日期支票 h20<X;  
anticipated expenditure 预期开支 }\iH~T6  
anticipated net profit 预期纯利 !=)R+g6b  
anticipated revenue 预期收入 $uPM.mPFE  
anti-inflation measure 反通货膨胀措施 g':/hlQ  
anti-inflationary stance 反通货膨胀立场 ;s^br17z~  
apparent deficit 表面赤字 d`XC._%^J  
apparent financial solvency 表面偿债能力 CMcS4X9/}  
apparent partner 表面合伙人 34D7qR  
application for personal assessment 个人入息课税申请书 [!g$|   
application of fund 资金应用 iXF iFsb  
application to release as liquidator and to destruct the books of accounts and documents z: ;ZPSn  
申请免除清盘人职务及毁灭帐簿与文件 TO,XN\{y  
appointed actuary 委任精算师 o@6hlLr  
appointed auditor 委任核数师;委任审计师 N7wKaezE  
appointed trustee 委任的受托人 Zb \E!>V  
appointer 委任人 vU4Gw4  
apportioned pro rata 按比例分摊 lmsO 6=I4F  
apportionment 分配;分摊 ~o <+tL  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 B}:/2?gQ  
apportionment formula 分摊方程式 $!'S7;*uW  
apportionment of estate duty 遗产税的分摊 /k$H"'`j4  
appraisal 估价;评估 'aN`z3T  
appreciable growth 可观增长 bu2@~  
appreciable impact 显着影响 UY ^dFbJ  
appreciable increase 可观增长 _,"?R]MO  
appreciation 增值;升值 )335X wA+  
appreciation against other currencies 相对其他货币升值 }L!%^siG_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vp[;rDsIJ$  
appreciation tax 增值税 LR(Q.x  
appropriation 拨款;拨用;拨付 TKwMgC}<[  
appropriation account 拨款帐目 a?d)l nk  
Appropriation Bill 拨款法案 4s:S_Dw  
appropriation-in-aid system 补助拨款办法 @|=JXSr!KY  
approved assets 核准资产 X\=m  
approved basket stock 认可一篮子证券 b`9J1p.;  
approved budget 核准预算 ,k9@%{4 l  
approved charitable donation 认可慈善捐款 EMTAl;P  
approved charitable institution 认可慈善机构 MV(Sb:RZ  
approved currency 核准货币;认可货币 fwN'5ep  
approved estimates 核准预算 6Mh;ld@  
approved estimates of expenditure 核准开支预算 F2N)|C<  
approved overseas insurer 核准海外保险人 sy\w ^]  
approved overseas trust company 核准海外信托公司 wU"0@^k]<  
approved pooled investment fund 核准汇集投资基金 k2-:! IE  
approved provident fund scheme 认可公积金计划 FFG/v`NM  
approved provision 核准拨款 L[j73z'  
approved redeemable share 核准可赎回股份 9 rMP"td  
approved regional stock 认可地区性证券 A>bpP  
approved retirement scheme 认可退休金计划 ycD}7  
approved subordinated loan 核准附属贷款 51)Q&,Mo#  
arbitrage 套戥;套汇;套利 "mk4O4dF  
arbitrageur 套戥者;套汇者 tM% f#O  
arbitrary amount 临时款项 u@@0YUa  
arrangement 措施;安排;协定 AZHZUd4  
arrears 欠款 hoLQuh%2%  
arrears of pay 欠付薪酬 34Fc oud);  
arrears of revenue 逾期未收税款;逾期未收的帐项 Bd8{25{c  
articles of association 组织章程;组织细则;组织章程细则 dF`\ewRFn  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 9B&fEmgEc?  
ascertainment of profit 确定利润 W1$<,4j@M  
"Asia Clear" “亚洲结算系统” HCCEIgCT  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &|'t>-de,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 id" -eMwp  
Asian Development Fund [ADF] 亚洲发展基金 w,s++bV;L  
Asian dollar bond 亚洲美元债券 +L]$M)*0&  
Asian dollar market 亚洲美元市场 TV['"'D&i  
Asian dollar rate 亚洲美元利率 cu@i;Hb@  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 QAk.~ ob  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 wnPg).  
asked price 沽盘;喊价;索价;卖方报价 liuw!  
assessable income 应评税入息 yu~o9  
assessable loss 应评税亏损 O^2@9 w  
assessable profit 应评税利润 hoOT]Bsn  
assessable value 应评税值 M'gL_Xsei  
assessed profit 估定利润 T, z80m}  
assessed value 经评估价值 5gg Yg $  
assessment 评税;评定;估价;评税单 b@> MA  
assessment number 评税编号;估价编号 5;alq]m7  
assessment of additional tax 补加税评税 )5j1;A:gr  
assessment of performance 业绩评估;实绩评价 drM@6$k  
Assessor 评税主任 oPbxe  
asset price bubbles 资产价格泡沫 [bK5q;#U4  
asset-backed securities 具资产保证的证券 hi.` O+;  
assets accretion 资产增值 fDzG5}i  
assets and liabilities 资产与负债 ^W*T~V*8  
assets betterment statement 资产递增表;资产改进表 !EuqJjh  
assets lending 实物放款;有抵押贷款 e  -yL  
assets of the company passing on the death 死者去世时转移的公司资产 d41DcgG'j(  
assets pledged as security for liabilities 用作负债抵押的资产 m 4r!Ck|  
assets portfolio 资产投资组合 q b[UA5S\`  
assets price 资产价格 :g+5cs  
assets quality 资产质素 sN_c4"\q  
assets realization 资产变现 bzC| aUGM  
assets refinancing arrangement 资产再集资安排 'LyEdlC]  
assets securitization 资产证券化 tx9;8K3  
assets situated outside Hong Kong 在香港以外地方的资产 er%D`VHe  
assets stripping 削减资产;拆卖资产 )o;oOPT!  
assets value 资产值 `zw^ WbCO{  
assignee 承让人 Ocp`6Fj  
assignment 转让;转让书;转让契 oZ!1^o3V  
assignment of interest 权益转让 ElK7jWJ+  
assignment of letters patent and trade mark 专利证书及商标转让 ~x #RIt  
assignment of property 物业转让;物业转让书 YTk"'q-  
assignment right 转让权 W[R^5{k`  
assignor 转让人 [d3i _^\  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 nl\l7/}6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Pc:5*H  
associate member 附属会员 26D,(Y$*  
associated body corporate 相联法人团体 li +MnLt  
associated company 相联公司;联属公司 -"9&YkN  
associated corporation 相联法团 :MFF*1  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vTk\6o q  
公认会计师公会〔英国〕 2x<A7l)6  
Association of Futures Exchange Brokers 香港期货经纪协会 937 z*mh  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ht,dMt>:  
association of underwriters 承保人组织 hh1 ?/  
assumption of control 接管 |l#<vw wE  
assurance 担保;保险;转易;转易书 \$B%TY  
assurance of interest 权益的转易 yd>b2 M  
at 19XX price 按一九XX年价格计算 +! F+m V9  
at a discount 按赔价计算;按贴水价格计算;打折扣 p7{%0  
at a premium 按溢价计算;按升水价格计算 ;iq58.  
at call 通知付款;按通知 v"I#.{LiH=  
at constant market price 按固定市价计算 3&tJD  
at constant price 按固定价格计算 c*~ /`lG  
at cost 按成本计算 1v M'yr$  
at current market price 按当时市价计算;按现时市价计算 `({ Bi!%i  
at current price 按当时价格计算;按现时价格计算 u;/5@ADW  
at factor cost 按要素成本计算;按生产要素成本计算 V0 O6\)/.  
at money-of-the-day price 按付款当日价格计算 @}oY6cW;B*  
at or better 按指定或较佳价位〔买卖指令〕 .G~Y`0  
at par 按面值计算;平价 _s%;GWj  
at sight 见票即付 ,'%wadOo  
at the close 按收市盘 m,X8Cy|vQ  
at the opening 按开市盘 KccIYn~  
attestation 见证;见证条款 i .GJO +K  
at-the-money option 平价期权 1I#]OY#>  
attorney 受权人;受托代表人 0g{`Qd  
attornment 新拥有人承认书 j YVR"D;  
attributable profit 可归属利润 JsA.j qkB  
attributable share value 可归属股份价值 [zw0'-h.  
Auckland Stock Exchange 奥克兰证券交易所 dR|*VT\  
auction 拍卖 d>wpG^"w  
auctioneer 拍卖商 u6 lcl}'  
audit 审计;核数 9!u&8#i  
Audit Commission 审计署 Ix59(g  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] tSf$`4  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 :g~X"C1s  
audit review 帐目审查 PZ[hH(EX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 '&+5L.  
audited account 审计帐目;经审计的帐目 IJQ" *;  
audited annual account 经审计的周年帐目 O+w82!<:  
audited balance sheet 经审计的资产负债表 5 >c,#*  
auditor 核数师;核数主任;审计师 W3M1> (  
auditor's certificate 核数师证明书;审计师证明书 5B)z}g^h  
auditor's report 核数师报告;审计师报告 3X>x`  
Aussie bond 澳元债券 ->S# `"@$  
austerity budget 紧缩预算 w40 -K5wt>  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )xxpO$  
Australia All Ordinaries Index 澳洲所有普通股票指数 \ y}!yrQ  
Australian Dollar [AUD] 澳元 _+*+,Vx  
Australian Options Market 澳大利亚期权市场 vP. ^j7wB  
Australian Securities Commission 澳洲证券事务监察委员会 \&jmSa=]l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pj9*$.{  
Australian Stock Exchange 澳大利亚证券交易所 ] i:WP2  
Austrian Schilling [ATS] 奥地利先令 Iss)7I  
authentication 认证;鉴证 WV?3DzeR  
authority to purchase 委托购买证;委购书 41XS/# M$*  
authorization 认可;核准;授权;授权书 :oeDksld  
authorization by direction 指示授权 6>)oG6  
authorization by instruction 指令授权 uozK'L  
authorization by warrant 令状授权 ?"Ec#,~  
authorization of unit trust 单位信托的认可 5fjL  
authorized agent 指定代理人 ;QS(`SK l  
authorized capital 法定资本 CxbGL  
authorized clerk 出市员 gCjW !t  
authorized dealer 认可交易商 dVKctt'C  
authorized financial institution 认可财务机构 t E(_Cg  
authorized fund 认可基金 sgfci{~  
authorized fund house 获授权的基金公司;认可基金公司 WFm\ bZ.  
authorized institution 认可机构 =#so[Pd  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SsBiCctn  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 G 5!J9@Yi  
authorized insurer 获授权保险人;获认可承保人 j#rj_uP  
authorized investment 特准投资项目 m3']/}xHO  
authorized person 获授权人 EpUBO}q]  
authorized representative 获授权代表 $)v`roDD.  
authorized share capital 法定股本 0=erf62=  
automated quotation system 自动报价系统 k"$E|$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] W&Xm_T[ Q  
自动交易系统〔香港期货交易所有限公司〕 GC3WB4iY@U  
automatic adjustment mechanism 自动调整机制  SCq:jI  
automatic adjustment system 自动调整系统 }v4T&/vt-  
Automatic Clearing House 自动票据交换所 I3^}$#>  
automatic exchange rates accumulation system 自动化汇率累集系统 \C&V)/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H-C$Jy)f"  
automatic teller machine [ATM] 自动柜员机 x"83[0ib  
autopay 自动转帐 HE{JiAf  
available assets 可用资产 CwdeW.A"j  
available fiscal reserve 现存财政储备 h#~\-j9>  
available profit 可用利润 Qk[YF  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 08MY=PC~R  
average 平均;平均数;海损 (,XbxDfM  
average basic salary 平均基本薪金 VBq|j"o0"  
average consumer expenditure 平均消费开支;一般消费开支 g 5@P  
average cost 平均成本 ESyb34T`  
average cost of land production 增辟土地平均成本 bB+ 4  
average daily turnover 平均每日成交额 TJ_pMU  
average daily wage rate 平均每日工资率 qx f8f  
average expenditure pattern 平均开支模式 VXP@)\!  
average growth rate 平均增长率 r>_40+|&  
average net fixed assets 固定资产平均净值 "STd ;vR  
average of relatives 相对价格平均数 cUj^aTpm  
average price 平均价格 khQ@DwO*\=  
average propensity to consume 平均消费倾向;一般消费倾向 h]>7Dl]  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Rc2JgV  
average rate 平均率  \<u  
average revenue 平均收入;平均收益 +cwuj  
average stock 平均库存;平均存货 8Xx4W^*_  
average yearly rent 平均年租 aQHB  
avoidance of double taxation 避免双重课税 mhW*rH*m  
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 &HB!6T/  
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