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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: s=Pwkte  
A share A股;甲类股份 aoQK.7  
abatement of tax 减税;减扣免税额 m\|I.BUG  
ABN AMRO Bank N.V. 荷兰银行 MGeHccqh2  
above-the-line expenditure 线上项目支出;经常预算支出 a6"Pe07t  
above-the-line receipt 线上项目收入;经常预算收入 bb[.Kvq5  
ABSA Asia Limited 南非联合亚洲有限公司 E$m3Gg)s>N  
absolute change 绝对数值变更 DLe?@R5  
absolute expenditure 实际开支 jx a?  
absolute guideline figure 绝对准则数字 'E+Ty(ED5  
absolute interest 绝对权益 j?4k{?x  
absolute order of discharge 绝对破产解除令 W!4(EdT*Cq  
absolute profit margin 绝对利润幅度 ; k{w@L.@  
absolute value 实值;绝对值 TTpK8cC  
absolutely vested interest 绝对既得权益 #R<4K0Xan  
absorbed cost 已吸收成本;已分摊成本 Epsc2TuH7  
absorption 吸收;分摊;合并 s2)a8 <  
absorption rate 吸收率;摊配率;分摊率 l)GV&V  
ACB Finance Limited 亚洲商业财务有限公司 Ee;&;Q,O.z  
acceptable form of reciprocity 合理的互惠条件 D%kY  
acceptable rate 适当利率;适当汇率 P31}O2 Nh  
acceptance agreement 承兑协议 Q+gd|^Vc9  
acceptance for honour 参加承兑 fdGls`H  
acceptor 承兑人;接受人;受票人 ]N!382  
acceptor for honour 参加承兑人 x|n2,3%  
accident insurance 意外保险 .ICGGC`O  
Accident Insurance Association of Hong Kong 香港意外保险公会 BO<I/J~b  
accident insurance scheme 意外保险计划 #DpDmMP9R3  
accident year basis 意外年度基准 !VU[=~  
accommodation 通融;贷款 +CtsD9PA  
accommodation bill 通融票据;空头票据 .%;UP7g  
accommodation party 汇票代发人 d:}aFP[  
account balance 帐户余额;帐户结余 /10 I}3D  
account book 帐簿 B P%>J^  
account collected in advance 预收款项 Ss+e*e5Ht  
account current book 往来帐簿 k !Nl#.j  
account of after-acquired property 事后取得的财产报告 bIt%KG{PY6  
account of defaulter 拖欠帐目 poj@ G{  
account payable 应付帐款 &yN@(P)  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v??}d   
account receivable 应收帐款 7k}[x|u  
account receivable report 应收帐款报表 _3DRCNvh  
account statement 结单;帐单;会计财务报表 Z?|\0GR+`5  
account title 帐户名称;会计科目 rr>*_67-:  
accountant's report 会计师报告 ),y{.n:wm  
Accountant's Report Rules 会计师报告规则 SD paW6(_  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _]H$rf,Rc  
Accounting Arrangements 《会计安排》 IM),cOp=  
accounting basis 会计基础 )?RR1P-ID  
accounting by Official Receiver 破产管理署署长呈交的帐目 o,(MB[|hQ  
Accounting Circular 《会计通告》 (5rH 72g(  
accounting class 会计类别 4tU3+e5h  
accounting date 记帐日期;会计结算日期 2i`N26On  
accounting for money 款项核算 H5uWI  
Accounting Officer 会计主任 6O8'T`F[  
accounting period 会计报告期;会计期 y)o!F^  
accounting policy 会计政策;会计方针 I)I,{xT4  
accounting practice 会计惯例 Y,z15i3j?  
accounting principle 会计准则 5fuOl-M0W  
accounting record 会计记录 DJP)V8]!B  
accounting report 会计报告 6T0[ ~@g5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 9MA/nybI  
Accounting Society of China 中国会计学会 v`evuJ\3  
accounting statement 会计报表 YqwDvJWX  
accounting system 会计制度;会计系统 gE'b.04Y9i  
accounting transaction 会计事项;帐务交易 .w2X24Mmb  
accounting treatment 会计处理 _!6~o>  
accounting year 会计年度 OnFx8r:q@%  
accretion 增值;添加 AHX_I  
accrual 应计项目;应累算数目 pH5"g"e1  
accrual basis 应计制;权责发生制 vk:@rOpl  
accrual basis accounting 应计制会计;权责发生制会计 'p,QI>  
accrue 应累算;应计 'aMT^w4if)  
accrued benefit 应累算利益 I@~hz%'  
accrued charges 应计费用 s,> 1n0a  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z'p7I}-qr  
accrued expenses 应累算费用 } <; y,4f  
accrued interest payable 应付利息;应计未付利息 ,9Y{x  
accrued interest receivable 应收利息;应计未收利息 *kE2d{h^=C  
accrued right 累算权益 pv8"E?9,k  
accruing profit 应累算的利润 ,!U 5;  
accumulated fiscal reserve 累积财政储备 ]^:l?F\h  
accumulated profit 累积利润;滚存溢利 uCuXY#R+  
accumulated reserve 累积储备 8t3@ Hi  
accumulation of surplus income 累积收益盈余 pn?c6K vO  
acquired assets 既得资产 10xo<@l  
acquisition 收购;购置;取得 <kIg>+  
acquisition cost 购置成本 v]+,kbT  
acquisition expenses 购置费用 } _Yk.@J5  
acquisition of 100% interest 收购全部股权 {tn%HK">  
acquisition of control 取得控制权 .6S]\dp7~  
acquisition of fixed assets 购置固定资产 NY(c4fzl  
acquisition of shell “买壳” /~*U'.V  
acquisition price 收购价 aY7kl  
act of God 天灾 P [-2^1P"  
acting partner 执事合伙人 5\/h3 i"I  
active market 买卖活跃的市场;交投畅旺的市场;旺市 rSDS9Vf(  
active partner 积极参与的合伙人 c-8Pc ]+g  
active trading 交投活跃 !m(5N4:vV  
actual circulation 实际流通 z 17  
actual cost 实际成本 TZL)jf hj  
actual expenditure 实际开支;实际支出 e!wBNcG2  
actual income 实际入息;实际收入;实际收益 f.,ozL3*  
actual market 现货市场 (:W=8G,p  
actual price 现货价;实际价格 -N+'+  
actual profit 实际利润 w. exLC  
actual quotation 实盘;实际价位;实际报价 HT7V} UiaO  
actual year basis 按实际年度计算 C(7uvQ  
actuals 实货 xb$eFiQ  
actuarial investigation 精算调查 +V*FFv  
actuarial principle 精算原则 Un\h[m  
actuarial report 精算师报告 /Y|oDfv  
Actuarial Society of Hong Kong 香港精算学会 tkU"/$Vi\  
actuarial valuation 精算师估值 vy\;#X!  
actuary 精算师 -ZqN~5>j)  
ad referendum agreement 暂定协议;有待覆核的协定 *fVs|  
ad valorem duty 从价税;按值征税 ~yz7/?A)TS  
ad valorem duty system 从价税制 -#T?C ]}  
ad valorem fee 从价费 I;kKY  
ad valorem tariff 从价关税 is_`UDaB  
additional allowance 额外免税额 f.rc~UI?  
additional amount for unexpired risk 未过期风险的额外款额 qYLOq `<f  
additional assessable profit 补加应评税利润 44_7gOZ  
additional assessment 补加评税 v WKUV|  
additional commitment 额外承担 _uU}J5d.  
additional commitment vote 额外承担拨款 ~3 4Ly  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ]5b%r;_  
additional dependent parent allowance 供养父母额外免税额 %IGcn48J  
additional provision 额外拨款 _KVge)j  
additional stamp duty 附加印花税 b6BeOR*ps  
additional tax 补加税罚款;补加税款 RMU]GCa  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 zMasA  
adjudged bankrupt 被裁定破产 Zn&S7a>7  
adjudicated bankrupt 裁定破产人 X]d["  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l%@>)%LA  
adjudication of bankruptcy 裁定破产;宣告破产 513{oM:  
adjudication of insolvency 裁定无力偿还债务 g@]G [(  
adjusted actual 经调整的实数;调整后的实数 +4 U?*:n  
adjusted current assets 经调整的流动资产;调整后的流动资产 T. nY>Q8  
adjusted figure 经调整的数字;调整后的数额 {X$8yy2zC5  
adjusted liabilities 经调整的负债;调整后的负债 16=tHo8|  
adjusted loss 经调整的亏损;调整后的亏损 Z"rrbN1  
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 G\3@QgyQ  
adjusted profit 经调整的利润;调整后的利润 |,rIB  
adjusted surplus 经调整的盈余额;调整后的盈余额 7@"J&><w!  
adjusted value 经调整的价值;调整后的价值 !l1UpJp  
adjustment 调整;修订;理算〔保险〕 `oH=O6  
adjustment centre 调剂中心 Qm86!(eZ-  
adjustment lag 调整过程的时间差距;调整时差 F/;uN5{o  
adjustment mechanism 调整机制 & %4x  
adjustment of loss 亏损调整 sp*_;h3'  
adjustment process 调整过程;调整程序 {iiHeSD  
adjustment range 调整幅度 jeM %XI  
administered exchange rate 受管制汇率 n |5+HE4@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 4r5trquC  
administration expenses 行政费用 d7Lna^  
administration fee 手续费;行政费 O}\$E{-  
administration in bankruptcy 破产管理 8+m;zvDSU  
administration order 遗产管理令 $rFLhp}  
administrator 管理人;遗产管理人 +:@HJXwK  
administrator of the estate 遗产管理人 t>;u;XY!;  
admission of debt 债项承认书 D> wq4u  
admission of proof 接纳债权证明 t~m >\(&  
advance 放贷款项;垫付款项;预支款项;预付款项 qTFktJZw  
advance account 暂支帐目;预付款帐户 3>%oGbo  
advance compensation 预付补偿金 ??Zh$^No:  
advance from shareholder 股东垫款 Z>1\|j  
advance pending reimbursement 预支以待日后付还 m~a'  
advanced economy 先进经济体系 ``bIqY  
advancement 预付;预付财产 9 A0wiKp  
advances warrant 垫款令 'B&gr}@4O=  
advancing 贷出 &`hx   
adverse balance 逆差 M]PH1 2Ob  
adverse exchange 逆汇 :[f2iZ"  
advertisement addressed to shareholders 在报章刊登的致股东通告 K~Lh'6  
advice for collection 托收通知书 #hPa:I$Oc  
advice of drawing 提款通知书;汇票通知书 (bnyT?p%  
advice of payment 付款通知 Z}74% 9qE  
Advisory Committee [Securities and Futures Commission] B[k {u#Kp  
谘询委员会〔证券及期货事务监察委员会〕  )! 2$yD  
Advisory Committee on Diversification 经济多元化谘询委员会 @C7if lo6  
affidavit 誓章;遗产申报誓章 ht _fbh(l  
affidavit of no receipt 述明无收款的誓章 P)bS ;w\(Y  
affiliate 联号;联营公司;附属公司 f4Aevh:  
affiliated company 附属公司;联号;联营公司 uN1(l}z$  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 1I< <`7'  
affordability 负担能力 3_k.`s_Z  
African Development Bank [AfDB] 非洲开发银行 2L}F=$zz  
after-acquired property 事后取得的财产 kc#<Gr&Z&  
after-hours dealing 市后交易 }!{9tc$<b  
after-tax profit 税后盈利;税后利润;税后溢利 ] ;X[xs  
agency agreement 代理协议 F!m/n!YR  
agency expenses 代理机构的开支 0c*y~hUVZ  
agency fee 代理费 R zG7Xr=t  
Agency Law 《代理法》 Z9rmlVU6!  
agent 代理人;承销人 $*EK v'g[n  
agent of company 公司代理人 d $~q  
agent's fee 代理人费;经纪费 R7YL I1ov  
aggregate 总计;总数;总体数字 (3kz(6S  
aggregate amount 总款额;总额 3(D!]ku~m  
aggregate assets and liabilities 总体资产与负债 KG:CVIW Y  
aggregate at constant price 按固定价格计算的总体数字 rXR=fj= 2  
aggregate demand 总需求 WN8XiV  
aggregate gross position 总持仓量 ,m<t/@^]  
aggregate limit 总限额 yhF{ cK =  
aggregate of salaries tax 合计薪俸税 yu8xTh$:  
aggregate performance 总体表现;总体业绩 k@QU<cvI  
aggregate supply 总体供应 V 2-fJ!  
aggregate surplus 总盈余 _?]E)i'RI  
aggregate total 整体总额 w7d(|`  
aggregate value 总值;合计价值 CMk0(sztU_  
aggregated basis 合计基准 Y"J' 'K  
aggregated net chargeable income 合计应课税入息实额 bF'Y.+"dr  
aggregation 合并计算;合计;总和 pU4k/v555;  
aggregation of incomes of husband and wife 夫妇入息合并计算 VKUoVOFvPR  
aggregation of property 财产的总和 &3a1(>(7F  
agio 差价;贴水 i co%_fp  
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》 xb`,9.a7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ktQMkEj#  
《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》 YK(I '  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]P lD e8  
《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》 ,khB*h14;h  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t+C9QXY  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 72J@Dc  
agreement for a settlement 授产协议 Y`$dtg {  
agreement for assignment 转让协议 A UCk]  
agreement for sale 售卖协议;买卖协议 !*Hgl\t6a  
agreement for sale and purchase 买卖协议 M=vRy|TL  
agreement for the payment of interest 支付利息协议 70s.  
agreement for the repayment of money 还款协议 t;?M#I\,{  
agreement of reinsurance 再保险协议 ;+pS-Zb 6  
Agricultural Bank of China 中国农业银行 N>8p A)  
air passenger departure tax 飞机乘客离境税 Z4+S4cqnh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ce3w0UeV  
airport tax 机场税 cWG>w6FI  
alcohol duty 酒精税 VRr_s:CWK  
alienation 让与;让渡;转让 $#|iKi<Y@j  
alimony 生活费;赡养费 R+}x#  
All Ordinaries Index [AOI] 所有普通股指数 \^=Wp'5R  
all risks 全险;综合险 p'# (^  
All Sales Record for Stock Market 《股票市场成交报告》 rl#[HbPM  
Allied Capital Resources Limited 新联财务有限公司 3=r#=u5z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 4dv5  
allocation letter 拨款信件 ){ywk  
allocation of fund 分配款项;预留款项 C)w11$.YQ9  
allocation of profit 利润分配;溢利分配 Cso!VdCX  
allocation warrant 拨款令 s{I Xth6  
allotment 分配;配股 6g\SJ O-;N  
allotment notice 股份配售通知;配股通知 tG1,AkyZ  
allotment of shares 股份分配 3aMfZa<=  
allowable 可获宽免;免税的 j+B+>r ^  
allowable business loss 可扣除的营业亏损 -Ucj|9+(a  
allowable expenses 可扣税的支出 "'389*-  
allowance 免税额;津贴;备抵;准备金 y^utMH  
allowance for debts 债项的免税额 XQI. z7F  
allowance for depreciation by wear and tear 耗损折旧免税额 n.}A :Z  
allowance for funeral expenses 殡殓费的免税额 {R`,iWV  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ml)0z&jQX  
allowance for repairs and outgoings 修葺及支出方面的免税额 iR k.t=B  
allowance to debtor 给债务人的津贴 \?n4d#=$o  
alteration of capital 资本更改 -Fi{[%&u  
alternate trustee 候补受托人 n%N|?!rB  
amalgamation 合并 tCkKJ)m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 vn5X]U"  
ambit of charges 征税范围;收费范围 HTfHAc?W  
amended valuation 经修订的估值 Z^P]-CB|6A  
American Commodities Exchange 美国商品交易所 :wlX`YW+e  
American Express Bank Limited 美国运通银行 v4X\LsOP  
American Stock Exchange 美国证券交易所 ZHA6BVVT  
amortization 摊销 .QwwGm  
amount due from banks 存放银行同业的款项 g~zz[F 8U  
amount due from banks abroad 存放海外银行同业的款项 z&a%_ ]Q*  
amount due from holding companies 控股公司欠款 !rmXeN]-r  
amount due from local banks 存放本港银行同业的款项 Q@M>DA!d^V  
amount due to banks 银行同业的存款 gu'Yk  
amount due to banks abroad 海外银行同业的存款 \\<waU''  
amount due to holding companies 控股公司存款 `jl 1Q,~2r  
amount due to local banks 本港银行同业的存款 irqNnnMGEa  
amount due to outport banks 外埠银行同业的存款 cQ:Y@f 9  
amount for note issue 发行纸币的款额 d[h2Y/AR  
amount of bond 担保契据的款额 K6vF}A|  
amount of consideration 代价款额 hqEn D  
amount of contribution 供款数额 PQ}q5?N  
amount of indebtedness 负债款额 RPb/U8  
amount of principal of the loan 贷款本金额 Vfm (K  
amount of rates chargeable 应征差饷数额 &`` dI,NC  
amount of share capital 股本额 f T7Z6$  
amount of sums assured 承保款额 `R}q&|o7<  
amount of variation 变动幅度 4';~@IBf  
amount of vote 拨款数额 v };r  
amount payable 应付款额 DA>_9o/l  
amount receivable 应收款额 L;wfTZa  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 SZGeF;N  
analysis 分析 D{b*,F:&@)  
ancillary risk 附属风险 N$Pi4  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?kOtK  
annual accounting date 年结日期 B.zRDB}i=  
annual allowance 每年免税额;年积金;年度津贴;年津 >Ln/)j  
annual balance 年度余额 ?]JTrv"zp  
annual disposable income 每年可动用收入 [^iQE  
annual estimates 周年预算 6\8 lx|w  
annual fee 年费 s)?=4zJ  
annual general meeting 周年大会 J;?#Zt]`L  
annual growth rate 年增率;每年增长率 <r[5 S5y  
annual long-term supplement 长期个案每年补助金 QG~4 <zy  
annual pensionable emolument 可供计算退休金的年薪 egOZ.oV  
annual report 年报 H;#3S<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =(!&8U9  
annual return 周年报表;周年申报表;每年报税表格 XYBvM]  
Annual Return Rules 《周年报表规则》 jzRfD3_s  
annual review of consumer prices 每年消费物价回顾 fgmu*\x<  
annual roll-forward basis 逐年延展方式 Fpz)@0K;  
annual salary 年薪 +`;YK7o  
annual statement 年度报表;年度决算表 bnso+cA  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 W(5et5DN,  
annuitant 年金受益人 eB]cPo4gW  
annuity 年金 tbx* }uy2  
annuity contract 年金合约 ^h q?E2-  
annuity on human life 人寿年金 ,4RmT\%T  
antecedent debt 先前的债项 @S69u s}  
ante-dated cheque 倒填日期支票 a4zq`n|3U  
anticipated expenditure 预期开支 7d44i  
anticipated net profit 预期纯利 Im7t8XCG  
anticipated revenue 预期收入 RyI(6TZl  
anti-inflation measure 反通货膨胀措施 Gp0B^^H$  
anti-inflationary stance 反通货膨胀立场 zQ;jaS3 hf  
apparent deficit 表面赤字 AKKp-I5  
apparent financial solvency 表面偿债能力 jm|x=s3}h  
apparent partner 表面合伙人 --(e(tvf  
application for personal assessment 个人入息课税申请书 jgcI|?yL  
application of fund 资金应用 \v7->Sy8  
application to release as liquidator and to destruct the books of accounts and documents 6qCRM*V  
申请免除清盘人职务及毁灭帐簿与文件 FXpI-?#E<  
appointed actuary 委任精算师 'qhi8=*  
appointed auditor 委任核数师;委任审计师 \I! C`@0  
appointed trustee 委任的受托人 r&^xg`i[z>  
appointer 委任人 @O&<_&  
apportioned pro rata 按比例分摊 KW3Dr`A  
apportionment 分配;分摊 !,;>)R   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4|?y [j6  
apportionment formula 分摊方程式 ~ULD{Ov'F  
apportionment of estate duty 遗产税的分摊 Z6.0X{6nA  
appraisal 估价;评估 .?16w`Y  
appreciable growth 可观增长 X:aLed_{f  
appreciable impact 显着影响 {_ &*"bK  
appreciable increase 可观增长 m|:O:<  
appreciation 增值;升值 ;WF3w  
appreciation against other currencies 相对其他货币升值 G5C=p:o{/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PrA?e{B5m  
appreciation tax 增值税 17-D\ +}  
appropriation 拨款;拨用;拨付 C-vFl[@a0  
appropriation account 拨款帐目 ("G _{tVU  
Appropriation Bill 拨款法案 -tQi~Y[]  
appropriation-in-aid system 补助拨款办法 W@X/Z8.(  
approved assets 核准资产 ~1_v;LhH5+  
approved basket stock 认可一篮子证券 29W~<E8K-  
approved budget 核准预算 Dz<"eyB\  
approved charitable donation 认可慈善捐款 ;y"=3-=vM"  
approved charitable institution 认可慈善机构 q_5hKipd\b  
approved currency 核准货币;认可货币 hKG)* Q  
approved estimates 核准预算 =/ b2e\  
approved estimates of expenditure 核准开支预算 -E*VF{IG1  
approved overseas insurer 核准海外保险人 kOu C@~,  
approved overseas trust company 核准海外信托公司 \`FpBE_e)  
approved pooled investment fund 核准汇集投资基金 KdBE[A-1^M  
approved provident fund scheme 认可公积金计划 EWcqMD]4u  
approved provision 核准拨款 x] e &G!|  
approved redeemable share 核准可赎回股份 )SX2%&N  
approved regional stock 认可地区性证券 @-L4<=$J  
approved retirement scheme 认可退休金计划 7GY3 _`  
approved subordinated loan 核准附属贷款 Ne 2tfiI`  
arbitrage 套戥;套汇;套利 Thlqe?  
arbitrageur 套戥者;套汇者 N ,8^AUJ3&  
arbitrary amount 临时款项 _LVi}mM  
arrangement 措施;安排;协定 rc_K|Df  
arrears 欠款 bgi B*`z  
arrears of pay 欠付薪酬 6RA4@bIG  
arrears of revenue 逾期未收税款;逾期未收的帐项 hd~3I4D  
articles of association 组织章程;组织细则;组织章程细则 2{- };  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /o$C=fDF  
ascertainment of profit 确定利润 J )*7JX  
"Asia Clear" “亚洲结算系统” E41ay:duAl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 )~u<u:N  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i4Ps#R_wx  
Asian Development Fund [ADF] 亚洲发展基金 &bIE"ZBjt  
Asian dollar bond 亚洲美元债券 LqDj4[}  
Asian dollar market 亚洲美元市场 !=-{$& {  
Asian dollar rate 亚洲美元利率 fz9 ,p;b  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 X,ES=J0  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 rw9m+q  
asked price 沽盘;喊价;索价;卖方报价 bu}N{cW  
assessable income 应评税入息 X(YR).a~  
assessable loss 应评税亏损 p3Ey[kURp  
assessable profit 应评税利润 z2/E?$(  
assessable value 应评税值 V2v}F=  
assessed profit 估定利润 ?}mbp4+j[  
assessed value 经评估价值 q_J)68BR  
assessment 评税;评定;估价;评税单  qHU=X"rn  
assessment number 评税编号;估价编号 53g(:eB  
assessment of additional tax 补加税评税 ` oPUf!  
assessment of performance 业绩评估;实绩评价 %^zGM^PD  
Assessor 评税主任 IP#?$X  
asset price bubbles 资产价格泡沫 u0s25JY.%  
asset-backed securities 具资产保证的证券 acPX2B[jJ  
assets accretion 资产增值 v` G[6Z  
assets and liabilities 资产与负债 ees^j4  
assets betterment statement 资产递增表;资产改进表 w~}*MsB  
assets lending 实物放款;有抵押贷款 9fj8r3 F#  
assets of the company passing on the death 死者去世时转移的公司资产 eeOE\  
assets pledged as security for liabilities 用作负债抵押的资产 0@BhRf5  
assets portfolio 资产投资组合 )0tq&  
assets price 资产价格 eeix-Wt*E  
assets quality 资产质素 nQHQVcDs8  
assets realization 资产变现 54^2=bp  
assets refinancing arrangement 资产再集资安排 OG!+p}yD]  
assets securitization 资产证券化 kuQ+MQHs  
assets situated outside Hong Kong 在香港以外地方的资产 hFLLg|@  
assets stripping 削减资产;拆卖资产 /:BM]K  
assets value 资产值 t>Ot)d  
assignee 承让人 4:50dj  
assignment 转让;转让书;转让契 n/zTS3<  
assignment of interest 权益转让 UHaY|I${U  
assignment of letters patent and trade mark 专利证书及商标转让 DJ]GM|?  
assignment of property 物业转让;物业转让书 ]b&"](A  
assignment right 转让权 vz87]InI  
assignor 转让人 zCuN 8  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fG`<L;wi  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,cF $_7M  
associate member 附属会员 JvI6+[  
associated body corporate 相联法人团体 'Cq)/}0  
associated company 相联公司;联属公司 C7hJE -  
associated corporation 相联法团 >EJ`Z7E6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "QV?C  
公认会计师公会〔英国〕 ZD`9Ez)5  
Association of Futures Exchange Brokers 香港期货经纪协会 +{7/+Zz  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W["c3c  
association of underwriters 承保人组织 IW~q,X+`V  
assumption of control 接管 UpoTXA D}k  
assurance 担保;保险;转易;转易书 a6/$}lCq  
assurance of interest 权益的转易 v"~0 3-SX  
at 19XX price 按一九XX年价格计算 C8oAl3d+h  
at a discount 按赔价计算;按贴水价格计算;打折扣 5(qc_~p^  
at a premium 按溢价计算;按升水价格计算 B=,j$uH  
at call 通知付款;按通知 .!><qV g  
at constant market price 按固定市价计算 IT5a/;J  
at constant price 按固定价格计算 =D}]|ie  
at cost 按成本计算 )e|n7|} $  
at current market price 按当时市价计算;按现时市价计算 w~lxWgaY7  
at current price 按当时价格计算;按现时价格计算 aR@s. ll  
at factor cost 按要素成本计算;按生产要素成本计算 o;^k"bo6   
at money-of-the-day price 按付款当日价格计算 wq6.:8Or-]  
at or better 按指定或较佳价位〔买卖指令〕 [<!4 a  
at par 按面值计算;平价 XW2{I.:in>  
at sight 见票即付 Dau'VtzN  
at the close 按收市盘 ` yXJaTbo  
at the opening 按开市盘 J;mvD^`g  
attestation 见证;见证条款 j_#oP  
at-the-money option 平价期权 xBevf&tP  
attorney 受权人;受托代表人 /z(;1$Ld6{  
attornment 新拥有人承认书 V39`J*fI  
attributable profit 可归属利润 D( YNa  
attributable share value 可归属股份价值 :OFL@byS  
Auckland Stock Exchange 奥克兰证券交易所 wgV?1S>Z  
auction 拍卖 >oOZDuj   
auctioneer 拍卖商 <aVfgVS  
audit 审计;核数 P+/6-CJ  
Audit Commission 审计署 {YT@$K]w,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] !92zC._  
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〕 c1CUG1i  
audit review 帐目审查 +o*&JoC  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~a RK=i$F  
audited account 审计帐目;经审计的帐目 9U=~t%qW$  
audited annual account 经审计的周年帐目 ?yq $ >Qba  
audited balance sheet 经审计的资产负债表 YS|Ve*t(L=  
auditor 核数师;核数主任;审计师 -$0w-M8'  
auditor's certificate 核数师证明书;审计师证明书 Z'ZN^j{  
auditor's report 核数师报告;审计师报告 KgCQ4w9  
Aussie bond 澳元债券 HT@/0MF{J  
austerity budget 紧缩预算 0)Wrfa  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 /CT g3Q"KQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 hOTqbd}  
Australian Dollar [AUD] 澳元 Y7L1`<SC  
Australian Options Market 澳大利亚期权市场 ex}6(;7)O  
Australian Securities Commission 澳洲证券事务监察委员会 7z@Jw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E#I^D/0  
Australian Stock Exchange 澳大利亚证券交易所 <lxE^M  
Austrian Schilling [ATS] 奥地利先令 c7[+gc5}  
authentication 认证;鉴证 JS:AHJSz  
authority to purchase 委托购买证;委购书 X7~AqG  
authorization 认可;核准;授权;授权书 _+?v'#  
authorization by direction 指示授权 Qjl.O HO  
authorization by instruction 指令授权 ]DV=/RpJ9B  
authorization by warrant 令状授权 bFt$u]Yvo  
authorization of unit trust 单位信托的认可 y"o@?bny  
authorized agent 指定代理人 FJYc*l  
authorized capital 法定资本 UrhSX!g/A>  
authorized clerk 出市员 U`HSq=J  
authorized dealer 认可交易商 :t#N.[=&#  
authorized financial institution 认可财务机构 zwEZ?m!  
authorized fund 认可基金 +_E\Omcw  
authorized fund house 获授权的基金公司;认可基金公司 }-8ZSWog6f  
authorized institution 认可机构 WXgGB[x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bf2B  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 O*%@(w6  
authorized insurer 获授权保险人;获认可承保人 hCX_^%  
authorized investment 特准投资项目 < `/22S"  
authorized person 获授权人 'A}@XGE:p  
authorized representative 获授权代表 Sph:OX8  
authorized share capital 法定股本 sE Rm+x<  
automated quotation system 自动报价系统 c&rS7%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] q8 _8rp-@  
自动交易系统〔香港期货交易所有限公司〕 @$bEY#*C  
automatic adjustment mechanism 自动调整机制 61"w>;d6  
automatic adjustment system 自动调整系统 #;WKuRv   
Automatic Clearing House 自动票据交换所 U<"@@``+N  
automatic exchange rates accumulation system 自动化汇率累集系统 ow!NH,'Hy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2xEG s Q  
automatic teller machine [ATM] 自动柜员机 F4xXJ"vc  
autopay 自动转帐 aVXk8zuL  
available assets 可用资产 |@Mx? (  
available fiscal reserve 现存财政储备 K:3u/C`  
available profit 可用利润 btZ9JZvMx  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )rce%j7  
average 平均;平均数;海损 ztRe\(9bL  
average basic salary 平均基本薪金 ),u)#`.l G  
average consumer expenditure 平均消费开支;一般消费开支 ]@rt/ eX  
average cost 平均成本 },W<1*|  
average cost of land production 增辟土地平均成本 <RFT W}f!  
average daily turnover 平均每日成交额 zZ11J0UI  
average daily wage rate 平均每日工资率 =bwuLno>  
average expenditure pattern 平均开支模式 TjswB#  
average growth rate 平均增长率 <8[y2|UBt  
average net fixed assets 固定资产平均净值 wP: w8O  
average of relatives 相对价格平均数 8M DX()Bm  
average price 平均价格 ~s[St0  
average propensity to consume 平均消费倾向;一般消费倾向 /l)|B  
average propensity to save 平均储蓄倾向;一般储蓄倾向 pm 4"Q!K  
average rate 平均率 `1T?\  
average revenue 平均收入;平均收益 -? |-ux  
average stock 平均库存;平均存货 U/|;u;H=  
average yearly rent 平均年租 %JsCw8C6?  
avoidance of double taxation 避免双重课税 MS~|F^g  
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 |~Op|gs  
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