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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: =65XT^  
A share A股;甲类股份 ]^@m $O  
abatement of tax 减税;减扣免税额 i+I1h=  
ABN AMRO Bank N.V. 荷兰银行 MOuEsm;  
above-the-line expenditure 线上项目支出;经常预算支出 J*^ i=y  
above-the-line receipt 线上项目收入;经常预算收入 pp >F)A0v  
ABSA Asia Limited 南非联合亚洲有限公司 $?pfst~;O  
absolute change 绝对数值变更 ykGA.wo7/P  
absolute expenditure 实际开支 Ffd;aZ4n  
absolute guideline figure 绝对准则数字 ]XYD2fR2qA  
absolute interest 绝对权益 Emk:@$3{r  
absolute order of discharge 绝对破产解除令 w`zS`+4  
absolute profit margin 绝对利润幅度 UyDq`@h  
absolute value 实值;绝对值 }5B\:*yW  
absolutely vested interest 绝对既得权益 koj*3@\p/  
absorbed cost 已吸收成本;已分摊成本 gf/<sH2}  
absorption 吸收;分摊;合并 T[J8zL O  
absorption rate 吸收率;摊配率;分摊率 "VMb1Zhf  
ACB Finance Limited 亚洲商业财务有限公司 b.)jJLWv@  
acceptable form of reciprocity 合理的互惠条件 :n?rk/F  
acceptable rate 适当利率;适当汇率 b~TTz`HZ  
acceptance agreement 承兑协议 A[:(#iR5-E  
acceptance for honour 参加承兑 fvA167\  
acceptor 承兑人;接受人;受票人 \GGyz{i  
acceptor for honour 参加承兑人 W!* P  
accident insurance 意外保险 ;9vY5CxzC  
Accident Insurance Association of Hong Kong 香港意外保险公会 i3$pqNe  
accident insurance scheme 意外保险计划 @CC 6 `D  
accident year basis 意外年度基准 Y{X%C\  
accommodation 通融;贷款 _) UnHp_^  
accommodation bill 通融票据;空头票据 j`MK\*qmz  
accommodation party 汇票代发人 [Z!oVSCZD%  
account balance 帐户余额;帐户结余 h6;zAM}  
account book 帐簿 W"tGCnd  
account collected in advance 预收款项 #smfOGSd  
account current book 往来帐簿 58o&Dv6?  
account of after-acquired property 事后取得的财产报告 U.N& ~S  
account of defaulter 拖欠帐目 Xl>ZnI];  
account payable 应付帐款 # `@jVX0  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 +.xK`_[M  
account receivable 应收帐款 Lu4>C2{  
account receivable report 应收帐款报表 $3eoZ1q'U-  
account statement 结单;帐单;会计财务报表 VpED9l]y  
account title 帐户名称;会计科目 [ -R[rF  
accountant's report 会计师报告 `SS[[FT$>  
Accountant's Report Rules 会计师报告规则 >U]KPL[%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 TA~ZN^xI  
Accounting Arrangements 《会计安排》 ._&SS,I5VZ  
accounting basis 会计基础 ++=jh6  
accounting by Official Receiver 破产管理署署长呈交的帐目 Rq|]KAN  
Accounting Circular 《会计通告》 y%<CkgZS  
accounting class 会计类别 i\o * =+{r  
accounting date 记帐日期;会计结算日期 ZRFHs>0  
accounting for money 款项核算 1_M}Dc+J  
Accounting Officer 会计主任 [4;G^{ bX  
accounting period 会计报告期;会计期 6DC+8I<  
accounting policy 会计政策;会计方针 =pnQ?2Og  
accounting practice 会计惯例 x,GLGGi}_x  
accounting principle 会计准则 p.x2R,CU  
accounting record 会计记录 nrbP3sf*  
accounting report 会计报告 d$n<^ ~Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Z!l]v.S  
Accounting Society of China 中国会计学会 Nema>T]  
accounting statement 会计报表 G"Hj$  
accounting system 会计制度;会计系统 :_o^oi7G  
accounting transaction 会计事项;帐务交易 oZi{v]4  
accounting treatment 会计处理 U/h@Q\~U  
accounting year 会计年度 STPRC&7;  
accretion 增值;添加 Lw<.QMN%f  
accrual 应计项目;应累算数目 Y6(= cm  
accrual basis 应计制;权责发生制 NGW:hgf  
accrual basis accounting 应计制会计;权责发生制会计 bE3mOml  
accrue 应累算;应计 9A9T'g)Du  
accrued benefit 应累算利益 &/g^J\0M)  
accrued charges 应计费用 Ss\FSEN!/  
accrued cumulative preference share dividend 应累算的累积优先股股息 bP4}a!t+n  
accrued expenses 应累算费用 4"\%/kG  
accrued interest payable 应付利息;应计未付利息 WzBr1 ea{I  
accrued interest receivable 应收利息;应计未收利息 6LabFX@{&  
accrued right 累算权益 *0<)PJ T  
accruing profit 应累算的利润 @eq.&{&  
accumulated fiscal reserve 累积财政储备 & +yo PF  
accumulated profit 累积利润;滚存溢利 Uyd'uC  
accumulated reserve 累积储备 pB7^l|\]  
accumulation of surplus income 累积收益盈余 ^S!;snhn  
acquired assets 既得资产 QI78/gT,d  
acquisition 收购;购置;取得 ]3 QW\k~  
acquisition cost 购置成本 \=o0MR  
acquisition expenses 购置费用 {*K$gH$  
acquisition of 100% interest 收购全部股权 T*'WS!z  
acquisition of control 取得控制权 wGx H  
acquisition of fixed assets 购置固定资产 .=9d3uWJ/  
acquisition of shell “买壳” 4`") aM  
acquisition price 收购价 S,vdd7Y  
act of God 天灾 r Cb#E}  
acting partner 执事合伙人 (D{J|  
active market 买卖活跃的市场;交投畅旺的市场;旺市 z :u)@>6D1  
active partner 积极参与的合伙人 bc>&Qj2Z7c  
active trading 交投活跃 xT!<x({  
actual circulation 实际流通 QH?sx k2  
actual cost 实际成本 Bi>]s%zp  
actual expenditure 实际开支;实际支出 DD`DU^o<  
actual income 实际入息;实际收入;实际收益 Gz(l~!n~a  
actual market 现货市场 PM'2zP[*W  
actual price 现货价;实际价格 #)O^aac29  
actual profit 实际利润 1pjx8*!B  
actual quotation 实盘;实际价位;实际报价 R]0`-_T  
actual year basis 按实际年度计算 FW{K[km^P  
actuals 实货 '"'RC O  
actuarial investigation 精算调查 dEW= V"W  
actuarial principle 精算原则 mmy/YP)  
actuarial report 精算师报告 v7%}ey[  
Actuarial Society of Hong Kong 香港精算学会 )UyJ.!Fly  
actuarial valuation 精算师估值 '6L@l  
actuary 精算师 ;WhRDmT  
ad referendum agreement 暂定协议;有待覆核的协定 %Hhk 6tR,  
ad valorem duty 从价税;按值征税 Ty7)j]b"zl  
ad valorem duty system 从价税制 RF~G{wz  
ad valorem fee 从价费 0?O_]SD  
ad valorem tariff 从价关税 c:<a"$  
additional allowance 额外免税额 Z$zX%w  
additional amount for unexpired risk 未过期风险的额外款额 d]N_<@tx9  
additional assessable profit 补加应评税利润 : t /0  
additional assessment 补加评税 aX Ie  
additional commitment 额外承担 xC}'"``s  
additional commitment vote 额外承担拨款 n^*,JL 9@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oA@c.%&  
additional dependent parent allowance 供养父母额外免税额 B![:fiR`  
additional provision 额外拨款 {SD%{  
additional stamp duty 附加印花税 [a?bv7Kz  
additional tax 补加税罚款;补加税款 e>bARK<  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~ H/ZiBL@  
adjudged bankrupt 被裁定破产 p"j &s  
adjudicated bankrupt 裁定破产人 (!YJ:,!so  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 $aN%[  
adjudication of bankruptcy 裁定破产;宣告破产 aIh} j,  
adjudication of insolvency 裁定无力偿还债务 *B9xL[}  
adjusted actual 经调整的实数;调整后的实数 GK[9IF#_>  
adjusted current assets 经调整的流动资产;调整后的流动资产 nq~fH(QY  
adjusted figure 经调整的数字;调整后的数额 MH0wpHz  
adjusted liabilities 经调整的负债;调整后的负债 yB 'C9wEH  
adjusted loss 经调整的亏损;调整后的亏损 qk(bA/+e  
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 'yV*eG?^&  
adjusted profit 经调整的利润;调整后的利润 }Z< Sca7  
adjusted surplus 经调整的盈余额;调整后的盈余额 g yhy0  
adjusted value 经调整的价值;调整后的价值 16 \)C/*  
adjustment 调整;修订;理算〔保险〕 Q{an[9To~P  
adjustment centre 调剂中心 #)]/wqPoW  
adjustment lag 调整过程的时间差距;调整时差 =E^/gc%X  
adjustment mechanism 调整机制 ,S(s  
adjustment of loss 亏损调整 Cc,V ]  
adjustment process 调整过程;调整程序 kE8s])Z,+  
adjustment range 调整幅度 UK1)U)*+  
administered exchange rate 受管制汇率 -3azA7tzz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 WVK AA.  
administration expenses 行政费用 23`salLclG  
administration fee 手续费;行政费 r<Cr)%z!  
administration in bankruptcy 破产管理 j(]O$""  
administration order 遗产管理令 `wU['{=  
administrator 管理人;遗产管理人 1#Hr{&2  
administrator of the estate 遗产管理人 !E_|Zp]up  
admission of debt 债项承认书 qSG0TWD!pq  
admission of proof 接纳债权证明 IYXN}M.=  
advance 放贷款项;垫付款项;预支款项;预付款项 yjH'<  
advance account 暂支帐目;预付款帐户 U1pE2o-  
advance compensation 预付补偿金 p@uHzu7  
advance from shareholder 股东垫款 b4bd^nrqV  
advance pending reimbursement 预支以待日后付还 ?Tu=-ppw  
advanced economy 先进经济体系 N-knhA  
advancement 预付;预付财产 " zD9R4\X.  
advances warrant 垫款令 SK^(7Ws~0  
advancing 贷出 R8eBIJ/@_  
adverse balance 逆差 Dq$1 j%4Y  
adverse exchange 逆汇 Y~A I2HS  
advertisement addressed to shareholders 在报章刊登的致股东通告 y 5=r r3%v  
advice for collection 托收通知书 )oz2V9X{  
advice of drawing 提款通知书;汇票通知书 Mx`';z8~  
advice of payment 付款通知 ;in-)`UC!  
Advisory Committee [Securities and Futures Commission] ID! S}D  
谘询委员会〔证券及期货事务监察委员会〕 v1X[/\;U  
Advisory Committee on Diversification 经济多元化谘询委员会 "J2q|@.  
affidavit 誓章;遗产申报誓章 &z:bZH]DH  
affidavit of no receipt 述明无收款的誓章 {6:*c  
affiliate 联号;联营公司;附属公司 C4.GtY8,d  
affiliated company 附属公司;联号;联营公司 ruB D ^-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 BG?>)]6  
affordability 负担能力 (l-= /6-  
African Development Bank [AfDB] 非洲开发银行 zNoFM/1Vb  
after-acquired property 事后取得的财产 a|oh Ad  
after-hours dealing 市后交易 1Q? RD%lkf  
after-tax profit 税后盈利;税后利润;税后溢利 ) 5$?e  
agency agreement 代理协议 $,U/,XA {E  
agency expenses 代理机构的开支 K/f-9hE F  
agency fee 代理费 $ B&Zn Z?  
Agency Law 《代理法》 ~&qvS  
agent 代理人;承销人 NW`.7'aWT  
agent of company 公司代理人 U.P1KRY|=  
agent's fee 代理人费;经纪费 g0U?`;n$  
aggregate 总计;总数;总体数字 #G F.M,O/h  
aggregate amount 总款额;总额 0 D '^:  
aggregate assets and liabilities 总体资产与负债 _8 0L/92  
aggregate at constant price 按固定价格计算的总体数字 bEQ-? X%7  
aggregate demand 总需求 c!7WRHJE_a  
aggregate gross position 总持仓量 oe 6-F)+  
aggregate limit 总限额 QkD ~  
aggregate of salaries tax 合计薪俸税 0!0e$!8l  
aggregate performance 总体表现;总体业绩 /(hTk&  
aggregate supply 总体供应 ,f:K)^yD  
aggregate surplus 总盈余 !3k-' ),z&  
aggregate total 整体总额 {4Kvr4)4  
aggregate value 总值;合计价值 . <z7$lz\  
aggregated basis 合计基准 2(l0Lq*  
aggregated net chargeable income 合计应课税入息实额 ?#(LH\$l_  
aggregation 合并计算;合计;总和 ]k7%p>c=B  
aggregation of incomes of husband and wife 夫妇入息合并计算 37a1O>A  
aggregation of property 财产的总和 z+6PVQ  
agio 差价;贴水 A-=hvJ5T  
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》 rM A%By^L-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C`kqsK   
《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》 ~//E'V-  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wLqj<ot  
《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》 Qr3!6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9cP{u$  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q*ELMib  
agreement for a settlement 授产协议 w->Y92q]  
agreement for assignment 转让协议 , ftJw  
agreement for sale 售卖协议;买卖协议 s=jYQ5nv  
agreement for sale and purchase 买卖协议 $9Bzq_!  
agreement for the payment of interest 支付利息协议 i({\fb|0  
agreement for the repayment of money 还款协议 !'F1Ht  
agreement of reinsurance 再保险协议 YF-E1`+?<  
Agricultural Bank of China 中国农业银行 sfn^R+x4,9  
air passenger departure tax 飞机乘客离境税 O(8CrKYY  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u_9c>  
airport tax 机场税 ui#nN   
alcohol duty 酒精税 .Hqq!&  
alienation 让与;让渡;转让 IBJNs$  
alimony 生活费;赡养费 2xO[ ?fR  
All Ordinaries Index [AOI] 所有普通股指数 DH+kp$,}  
all risks 全险;综合险 r.zgLZ}3&V  
All Sales Record for Stock Market 《股票市场成交报告》 }Cw,m0KV/  
Allied Capital Resources Limited 新联财务有限公司 f*Q9u>1p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i^.eX VV/  
allocation letter 拨款信件 `Tyd1!~  
allocation of fund 分配款项;预留款项 ^?""'1iuQx  
allocation of profit 利润分配;溢利分配 U{oM*[  
allocation warrant 拨款令 X5J)1rL  
allotment 分配;配股 j;_  
allotment notice 股份配售通知;配股通知 ?i#x13  
allotment of shares 股份分配 JXe~ 9/!  
allowable 可获宽免;免税的 ly*v|(S&  
allowable business loss 可扣除的营业亏损 H(76sE  
allowable expenses 可扣税的支出 ]zJO)(d$>  
allowance 免税额;津贴;备抵;准备金 7UW\|r  
allowance for debts 债项的免税额 U.t][#<3  
allowance for depreciation by wear and tear 耗损折旧免税额 ]3I a>i  
allowance for funeral expenses 殡殓费的免税额 ! Ea!"}  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -;_"Y]#  
allowance for repairs and outgoings 修葺及支出方面的免税额 AJ*17w  
allowance to debtor 给债务人的津贴 SIrNZ^I  
alteration of capital 资本更改 -A w]b} #v  
alternate trustee 候补受托人 2 >O[Y1  
amalgamation 合并 i]k)wr(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _h}(j Ed!  
ambit of charges 征税范围;收费范围 ~=OJCKv5(  
amended valuation 经修订的估值 6&SNFOX{@  
American Commodities Exchange 美国商品交易所 Evm3Sm!S  
American Express Bank Limited 美国运通银行 m6BUKX\m  
American Stock Exchange 美国证券交易所 Ii[U%  
amortization 摊销 }'x)e  
amount due from banks 存放银行同业的款项 $aJay]F  
amount due from banks abroad 存放海外银行同业的款项 t>}S@T{~T  
amount due from holding companies 控股公司欠款 )$E){(Aa  
amount due from local banks 存放本港银行同业的款项 [}HPV+j=U  
amount due to banks 银行同业的存款 wQy~5+LE  
amount due to banks abroad 海外银行同业的存款 ,%IP27bPW  
amount due to holding companies 控股公司存款 dR\yRC]I  
amount due to local banks 本港银行同业的存款 iEtR<R>=  
amount due to outport banks 外埠银行同业的存款 ^z)De+,!4  
amount for note issue 发行纸币的款额 \HzmhQb+m  
amount of bond 担保契据的款额 ~v2(sRJ  
amount of consideration 代价款额 RNB&!NC  
amount of contribution 供款数额 A ~vx,|I  
amount of indebtedness 负债款额 61kSCu  
amount of principal of the loan 贷款本金额 BI)C\D3[  
amount of rates chargeable 应征差饷数额 C;JW \J~W  
amount of share capital 股本额 #btf|\D  
amount of sums assured 承保款额 9;7"S.7AV  
amount of variation 变动幅度 @B >D>B  
amount of vote 拨款数额 7_s+7x =  
amount payable 应付款额 B(s^(__]  
amount receivable 应收款额 8TB|Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 m"Mj3Z:  
analysis 分析 r4iNX+h?V  
ancillary risk 附属风险 V||b%Cb1g  
annual account 周年帐目;周年帐目报表;年度决算;年结 zx\-He  
annual accounting date 年结日期 de W1>yh^_  
annual allowance 每年免税额;年积金;年度津贴;年津 ]FVJQS2h  
annual balance 年度余额 )YEAk@h@  
annual disposable income 每年可动用收入 }1 qQ7}v  
annual estimates 周年预算 (nB[aM  
annual fee 年费 tb~E.Lm\  
annual general meeting 周年大会 v4|TQ8!wR  
annual growth rate 年增率;每年增长率 $nmt&lm  
annual long-term supplement 长期个案每年补助金 +jB;  
annual pensionable emolument 可供计算退休金的年薪 _w?!Mu  
annual report 年报 bv]SR_Tiq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 nrev!h  
annual return 周年报表;周年申报表;每年报税表格 ^ fC2o%3^  
Annual Return Rules 《周年报表规则》 zKJQel5  
annual review of consumer prices 每年消费物价回顾 <CO_JWD  
annual roll-forward basis 逐年延展方式 Z9M$*Zp  
annual salary 年薪 sNpA!!\PM  
annual statement 年度报表;年度决算表 6}R*7iM s  
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 Qm3F=*)d  
annuitant 年金受益人 d]sqj\Q57  
annuity 年金 -n|>U:  
annuity contract 年金合约 c$ib-  
annuity on human life 人寿年金 o[Qb/ 7  
antecedent debt 先前的债项 GP4!t~"1  
ante-dated cheque 倒填日期支票 r?[[.zm"7  
anticipated expenditure 预期开支 e'$[PF  
anticipated net profit 预期纯利 qQ)1+^  
anticipated revenue 预期收入 @hA`f4^  
anti-inflation measure 反通货膨胀措施 $dI mA  
anti-inflationary stance 反通货膨胀立场 +=9iq3<yfS  
apparent deficit 表面赤字 Yu" Q  
apparent financial solvency 表面偿债能力 Yn [ F:Z  
apparent partner 表面合伙人 {c3FJ5:  
application for personal assessment 个人入息课税申请书 /Q7q2Ne^*  
application of fund 资金应用 aG;F=e  
application to release as liquidator and to destruct the books of accounts and documents H:hM(m0?q  
申请免除清盘人职务及毁灭帐簿与文件 D mi.@.  
appointed actuary 委任精算师 Z HZxr  
appointed auditor 委任核数师;委任审计师 , 2#Q >  
appointed trustee 委任的受托人 dO z|CfUhI  
appointer 委任人 sk9Ejaf6>  
apportioned pro rata 按比例分摊 (OES~G  
apportionment 分配;分摊 [8Y7Q5Had  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |Y}YhUI&  
apportionment formula 分摊方程式 r@r*|50  
apportionment of estate duty 遗产税的分摊 ^(+q 1O'  
appraisal 估价;评估 cOdRb=?9  
appreciable growth 可观增长 b1#C,UWK  
appreciable impact 显着影响 rAHP5dx:  
appreciable increase 可观增长 p({@t=L3g  
appreciation 增值;升值 Ek `bPQ5  
appreciation against other currencies 相对其他货币升值  .GJbrz  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ly34aD/p~,  
appreciation tax 增值税 EmO[-W|2  
appropriation 拨款;拨用;拨付 TE o  
appropriation account 拨款帐目 bK#ZY  
Appropriation Bill 拨款法案 ;0m J4G  
appropriation-in-aid system 补助拨款办法 {G vGV  
approved assets 核准资产 6p)&}m9!  
approved basket stock 认可一篮子证券 3YLfh`6  
approved budget 核准预算 E)m \KSwh  
approved charitable donation 认可慈善捐款 WGA&Lr  
approved charitable institution 认可慈善机构 {9Qc\Ij  
approved currency 核准货币;认可货币 -6-rX D  
approved estimates 核准预算 Ww8U{f  
approved estimates of expenditure 核准开支预算 )?radg  
approved overseas insurer 核准海外保险人 `_)9eGQ  
approved overseas trust company 核准海外信托公司 U}X'RCM  
approved pooled investment fund 核准汇集投资基金 )vOBF5  
approved provident fund scheme 认可公积金计划 %fS1g Sf h  
approved provision 核准拨款 <Ez@cZ"  
approved redeemable share 核准可赎回股份 0$`pYW]  
approved regional stock 认可地区性证券 lU Zj  
approved retirement scheme 认可退休金计划 yw+]S  
approved subordinated loan 核准附属贷款 7Z:HwZ  
arbitrage 套戥;套汇;套利 ~b#<HG\,,  
arbitrageur 套戥者;套汇者 t*Ro2QZ  
arbitrary amount 临时款项 f2gh|p`  
arrangement 措施;安排;协定 rz|Sjtq  
arrears 欠款 X4:84  
arrears of pay 欠付薪酬 rU9")4sQ  
arrears of revenue 逾期未收税款;逾期未收的帐项 PO'K?hVS^w  
articles of association 组织章程;组织细则;组织章程细则 lGp:rw`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1yF9zKs&_  
ascertainment of profit 确定利润 Y9f7~w^s  
"Asia Clear" “亚洲结算系统” `UzH *w@e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 C[znUI>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 H(n fHp.3  
Asian Development Fund [ADF] 亚洲发展基金 S"Vr+x?  
Asian dollar bond 亚洲美元债券 UGM:'xa<T  
Asian dollar market 亚洲美元市场 c%,ky$'18  
Asian dollar rate 亚洲美元利率 )Rb t0   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 S9l po_!z  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {}'Jr1  
asked price 沽盘;喊价;索价;卖方报价 9HN&M*}  
assessable income 应评税入息 :tFc Pc'  
assessable loss 应评税亏损 yO8@.-jb  
assessable profit 应评税利润 J| &aqY  
assessable value 应评税值 -,/6 Wn'j  
assessed profit 估定利润 # {k$Fk  
assessed value 经评估价值 Gl{'a1  
assessment 评税;评定;估价;评税单 o92BGqA>&  
assessment number 评税编号;估价编号 }T}c%p  
assessment of additional tax 补加税评税 /o$6"~t  
assessment of performance 业绩评估;实绩评价 xG edY*[`  
Assessor 评税主任 GBg  
asset price bubbles 资产价格泡沫 R=Lkf  
asset-backed securities 具资产保证的证券 <w~$S0_  
assets accretion 资产增值  7Tr '<(A  
assets and liabilities 资产与负债 V+>RF  
assets betterment statement 资产递增表;资产改进表 d <ES  
assets lending 实物放款;有抵押贷款 <<qzZ+u  
assets of the company passing on the death 死者去世时转移的公司资产 [8tpU&J  
assets pledged as security for liabilities 用作负债抵押的资产 n@kJ1ee'  
assets portfolio 资产投资组合 h){#dU+&  
assets price 资产价格 @/As|)  
assets quality 资产质素 D.7cWR`Wp  
assets realization 资产变现 B(71I;  
assets refinancing arrangement 资产再集资安排 |uFb(kL[U  
assets securitization 资产证券化 l#ct;KZ  
assets situated outside Hong Kong 在香港以外地方的资产 8TH;6-RT  
assets stripping 削减资产;拆卖资产 dQH8s  
assets value 资产值 {7IZN< e  
assignee 承让人 {be|G^.c  
assignment 转让;转让书;转让契 A`vRUl,c=  
assignment of interest 权益转让 :SN?t  
assignment of letters patent and trade mark 专利证书及商标转让 OBlQ   
assignment of property 物业转让;物业转让书 `_neYT  
assignment right 转让权 G~&q  
assignor 转让人 :G9d,B7*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 dwvc;f-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 vfc5M6Vm)<  
associate member 附属会员 H 9/m6F  
associated body corporate 相联法人团体 er 1zSTkg  
associated company 相联公司;联属公司 Gz\wmH&rVz  
associated corporation 相联法团 9P <1/W!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %T<c8w}dP  
公认会计师公会〔英国〕 ~QE?GL   
Association of Futures Exchange Brokers 香港期货经纪协会 K43`$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S9b=?? M)  
association of underwriters 承保人组织 OL#i!ia.  
assumption of control 接管 Q-s5-&h(  
assurance 担保;保险;转易;转易书 h>xB"E|.  
assurance of interest 权益的转易 z:O:g?A  
at 19XX price 按一九XX年价格计算 b4KNIP7E  
at a discount 按赔价计算;按贴水价格计算;打折扣 0lqh;/  
at a premium 按溢价计算;按升水价格计算 6x!iL\Y~  
at call 通知付款;按通知 J +Y?'"r  
at constant market price 按固定市价计算 0 >(hiT y<  
at constant price 按固定价格计算 ?g K|R  
at cost 按成本计算 |l|$ Q;  
at current market price 按当时市价计算;按现时市价计算 VL\Ah3+  
at current price 按当时价格计算;按现时价格计算 /^~)iTwH  
at factor cost 按要素成本计算;按生产要素成本计算 5P);t9O6  
at money-of-the-day price 按付款当日价格计算 (S=CxK  
at or better 按指定或较佳价位〔买卖指令〕 [e|9%[.V  
at par 按面值计算;平价 A}uWy^w  
at sight 见票即付 X*)DpbWd  
at the close 按收市盘 Oeg^%Y   
at the opening 按开市盘 7/=r-  
attestation 见证;见证条款 se_Oi$VZ{  
at-the-money option 平价期权 -Y"2c,~pH  
attorney 受权人;受托代表人 +9;6]4  
attornment 新拥有人承认书 \$,;@H5I^  
attributable profit 可归属利润 `apCu  
attributable share value 可归属股份价值 8js1m55KT  
Auckland Stock Exchange 奥克兰证券交易所 $U^ Ms!'L  
auction 拍卖 ( ~>-6Nb 5  
auctioneer 拍卖商 D|C!KF (  
audit 审计;核数 p@YbIn  
Audit Commission 审计署 ?O#"x{Pk  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] eN  TKX  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 N71%l  
audit review 帐目审查 *M~BN}.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 0bQ"s*K  
audited account 审计帐目;经审计的帐目 K>2Bz&)  
audited annual account 经审计的周年帐目 a0wpsl iF  
audited balance sheet 经审计的资产负债表 Uo:=-NNI  
auditor 核数师;核数主任;审计师 -zm-|6[Wi  
auditor's certificate 核数师证明书;审计师证明书 NF*Z<$'%  
auditor's report 核数师报告;审计师报告 <q4 <3A  
Aussie bond 澳元债券 ?*f2P T?`  
austerity budget 紧缩预算 5q}7#{A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 e yByAT~W,  
Australia All Ordinaries Index 澳洲所有普通股票指数 cD<5~`l  
Australian Dollar [AUD] 澳元 D'_ w *  
Australian Options Market 澳大利亚期权市场 ~2 J!I^ J  
Australian Securities Commission 澳洲证券事务监察委员会 *b(nX,e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Bc?KAK  
Australian Stock Exchange 澳大利亚证券交易所 MB?762 Q  
Austrian Schilling [ATS] 奥地利先令 h}GzQry1  
authentication 认证;鉴证 ShU1RQk  
authority to purchase 委托购买证;委购书 wvEdZGO8!  
authorization 认可;核准;授权;授权书 %Wg8dy|  
authorization by direction 指示授权 1n>(CwLG"  
authorization by instruction 指令授权 SGLU7*sfd  
authorization by warrant 令状授权 {60U6n  
authorization of unit trust 单位信托的认可 *)qxrBc0  
authorized agent 指定代理人 3TnrPO1E  
authorized capital 法定资本 ys} I~MK-  
authorized clerk 出市员 %2`.*]L  
authorized dealer 认可交易商 6fw2 ;$x"  
authorized financial institution 认可财务机构 iiTt{ab\Y  
authorized fund 认可基金 3|1v)E  
authorized fund house 获授权的基金公司;认可基金公司 DYW&6+%,hO  
authorized institution 认可机构 7NQEnAl  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9<1dps=c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;^|:*  
authorized insurer 获授权保险人;获认可承保人 ,^&amWey  
authorized investment 特准投资项目 KWi P`h8  
authorized person 获授权人 }9 I,p$  
authorized representative 获授权代表 :#Nrypsu  
authorized share capital 法定股本 vW`[CEm^X  
automated quotation system 自动报价系统 9 kLA57  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] yuq2)  
自动交易系统〔香港期货交易所有限公司〕 CjUYwAy$k  
automatic adjustment mechanism 自动调整机制 J*+[?FXRL  
automatic adjustment system 自动调整系统 }]|e0 w:  
Automatic Clearing House 自动票据交换所 e3]v *<bj  
automatic exchange rates accumulation system 自动化汇率累集系统 4~z-&>%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 t`E e/L%  
automatic teller machine [ATM] 自动柜员机 NbUbLzE  
autopay 自动转帐 ]q3.^F  
available assets 可用资产 b VcA#7 uA  
available fiscal reserve 现存财政储备 Nh"U~zlh  
available profit 可用利润 -s9()K(vZG  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Jqz K5)  
average 平均;平均数;海损 ^_\%?K_u  
average basic salary 平均基本薪金 /G= ?E]^  
average consumer expenditure 平均消费开支;一般消费开支 "WzD+<oL  
average cost 平均成本 2[g kDZ  
average cost of land production 增辟土地平均成本 r&Qq,koE  
average daily turnover 平均每日成交额 5 N:IH@  
average daily wage rate 平均每日工资率 }mOo=)C!  
average expenditure pattern 平均开支模式 9i+`,r  
average growth rate 平均增长率 ].Xh=7&2{  
average net fixed assets 固定资产平均净值 l9f%?<2D  
average of relatives 相对价格平均数 U}DLzn|w  
average price 平均价格 3_ko=& B$  
average propensity to consume 平均消费倾向;一般消费倾向 @IV,sz e  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /o9 0O&  
average rate 平均率 KRb'kW  
average revenue 平均收入;平均收益 t:*1* ;  
average stock 平均库存;平均存货 IO<Ds#(  
average yearly rent 平均年租 |G/W S0  
avoidance of double taxation 避免双重课税 Ik-E_U2  
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 6B+?X5-6DH  
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