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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: E!oJ0*@  
A share A股;甲类股份 |<5J  
abatement of tax 减税;减扣免税额 8?]%Q i   
ABN AMRO Bank N.V. 荷兰银行 =-#iXP@  
above-the-line expenditure 线上项目支出;经常预算支出 _s=Pk[e  
above-the-line receipt 线上项目收入;经常预算收入 ZS 7)(j$.  
ABSA Asia Limited 南非联合亚洲有限公司 YpbdScz  
absolute change 绝对数值变更 5,I*F9[3  
absolute expenditure 实际开支 u]+ +&~i  
absolute guideline figure 绝对准则数字 Vo58Nz:%  
absolute interest 绝对权益 K;(|v3g6  
absolute order of discharge 绝对破产解除令 Luu-c<*M  
absolute profit margin 绝对利润幅度 wMR[*I/  
absolute value 实值;绝对值 R?FtncL%D  
absolutely vested interest 绝对既得权益 YP@ ?j  
absorbed cost 已吸收成本;已分摊成本 {U2| ):  
absorption 吸收;分摊;合并 ]'z ^Kt5S  
absorption rate 吸收率;摊配率;分摊率 :EmMia-)J  
ACB Finance Limited 亚洲商业财务有限公司 Ky{I&}+R|  
acceptable form of reciprocity 合理的互惠条件 kK_>*iCMo  
acceptable rate 适当利率;适当汇率 374_G?t&  
acceptance agreement 承兑协议 ;Ef)7GE@\[  
acceptance for honour 参加承兑 z8rh*Rfxd  
acceptor 承兑人;接受人;受票人 \ { E;u'F  
acceptor for honour 参加承兑人 gJ}'O4*b  
accident insurance 意外保险 ;L/T}!Dx  
Accident Insurance Association of Hong Kong 香港意外保险公会 62KW HB9S  
accident insurance scheme 意外保险计划 >G -?e!  
accident year basis 意外年度基准  MYW 4@#  
accommodation 通融;贷款 OYCFx2{  
accommodation bill 通融票据;空头票据 ,4?|}xg  
accommodation party 汇票代发人 YfYL?G  
account balance 帐户余额;帐户结余 u8)r W  
account book 帐簿 ;z=C^'  
account collected in advance 预收款项 ^SelqX  
account current book 往来帐簿 6!Ap;O^*  
account of after-acquired property 事后取得的财产报告 d+wNGN  
account of defaulter 拖欠帐目 Y)-)NLLG;n  
account payable 应付帐款 P+ h<{%:*  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 l2_E6U"  
account receivable 应收帐款 5&7?0h+I  
account receivable report 应收帐款报表 RM=+ZmA  
account statement 结单;帐单;会计财务报表 ~O3uje_  
account title 帐户名称;会计科目 A_$Mt~qKi^  
accountant's report 会计师报告 d4rJ ?qw  
Accountant's Report Rules 会计师报告规则 _}%# Yz  
accounting and auditing procedure 会计与审计程序;会计与核数程序 */@bNT9BgO  
Accounting Arrangements 《会计安排》 XVK[p=cIL  
accounting basis 会计基础 [!|d[  
accounting by Official Receiver 破产管理署署长呈交的帐目 !t [%'!v  
Accounting Circular 《会计通告》 BsG[#4KM:  
accounting class 会计类别 &-. eu  
accounting date 记帐日期;会计结算日期 97=YFK~*  
accounting for money 款项核算 ' c\TMb.  
Accounting Officer 会计主任 b|C,b"$N0  
accounting period 会计报告期;会计期 XdXS^QA .s  
accounting policy 会计政策;会计方针 ^i,0n}>  
accounting practice 会计惯例 H@bmLq  
accounting principle 会计准则 7'l{I'Z  
accounting record 会计记录 n"VE!`B  
accounting report 会计报告 ;@UX7NA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 x>/@Z6Wxz  
Accounting Society of China 中国会计学会 nJ`a1L{N  
accounting statement 会计报表 Yka yT0!  
accounting system 会计制度;会计系统 Jd_1>p  
accounting transaction 会计事项;帐务交易 Gt *<?  
accounting treatment 会计处理 e Eb1R}@  
accounting year 会计年度 F1]PYx$X  
accretion 增值;添加 ${H&Q*  
accrual 应计项目;应累算数目 pzp"NKx i  
accrual basis 应计制;权责发生制 J ##X5'a3*  
accrual basis accounting 应计制会计;权责发生制会计 'S-"*:$,u  
accrue 应累算;应计 }qX&*DU_@  
accrued benefit 应累算利益 74N\G1  
accrued charges 应计费用 rnrx%Q  
accrued cumulative preference share dividend 应累算的累积优先股股息 [Z&s0f1Qb  
accrued expenses 应累算费用 |gxB; GG  
accrued interest payable 应付利息;应计未付利息 kj"_Y"q=  
accrued interest receivable 应收利息;应计未收利息 WX$^[^=HC  
accrued right 累算权益 rMFf8D(Y  
accruing profit 应累算的利润 (N>ew)Ke  
accumulated fiscal reserve 累积财政储备 CX2q7azG  
accumulated profit 累积利润;滚存溢利 a[9OtZX<  
accumulated reserve 累积储备 uS10P7N}  
accumulation of surplus income 累积收益盈余 9>Z#o<*_/  
acquired assets 既得资产 ])";Z  
acquisition 收购;购置;取得 K%#C+`Ij  
acquisition cost 购置成本 =-& iF  
acquisition expenses 购置费用 %LaC$w_X  
acquisition of 100% interest 收购全部股权 N= q29JU  
acquisition of control 取得控制权 ,> EY9j  
acquisition of fixed assets 购置固定资产 [t\Mu}b  
acquisition of shell “买壳” tTxo:+xg  
acquisition price 收购价 OehB"[;+  
act of God 天灾 !ZcA Ltq  
acting partner 执事合伙人 Cjb p-  
active market 买卖活跃的市场;交投畅旺的市场;旺市 !ef)Ra-W  
active partner 积极参与的合伙人 M L_J<|,J  
active trading 交投活跃 ;SP3nU))  
actual circulation 实际流通 -]MP,P%  
actual cost 实际成本 tm#y `1-  
actual expenditure 实际开支;实际支出  JS.' v7  
actual income 实际入息;实际收入;实际收益 g5HqU2  
actual market 现货市场 `6F8Kqltr  
actual price 现货价;实际价格 oU6g5  
actual profit 实际利润 ~Q\uP(!D  
actual quotation 实盘;实际价位;实际报价 { J%$.D(/  
actual year basis 按实际年度计算 f3&//h8  
actuals 实货 +f~3FXM  
actuarial investigation 精算调查 ^]K)V  
actuarial principle 精算原则 zL{@LHP  
actuarial report 精算师报告 g5'bUYsa  
Actuarial Society of Hong Kong 香港精算学会 ^IZ0M1&W;  
actuarial valuation 精算师估值 AR2+W^aM3  
actuary 精算师 WkmS   
ad referendum agreement 暂定协议;有待覆核的协定 :Fk&2WsW:  
ad valorem duty 从价税;按值征税 U} h |Zk  
ad valorem duty system 从价税制 yU lQPrNX  
ad valorem fee 从价费 r>eXw5Pr7  
ad valorem tariff 从价关税 f}uCiV!?v  
additional allowance 额外免税额 Bnc  
additional amount for unexpired risk 未过期风险的额外款额 89dC bF3b  
additional assessable profit 补加应评税利润 c8W=Is`  
additional assessment 补加评税 ;]ew>P)  
additional commitment 额外承担 FCAu%lvZT  
additional commitment vote 额外承担拨款 4r!40^:2  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FNO lR>0e  
additional dependent parent allowance 供养父母额外免税额 T8oASg!  
additional provision 额外拨款 Za?&\  
additional stamp duty 附加印花税 xef7mx  
additional tax 补加税罚款;补加税款 ,4$J|^T&  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {.)D)8`<d  
adjudged bankrupt 被裁定破产 jC7XdYp  
adjudicated bankrupt 裁定破产人 2}#PDh n  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 M57(,#g  
adjudication of bankruptcy 裁定破产;宣告破产 sbIhg/:ok  
adjudication of insolvency 裁定无力偿还债务 ZU6a   
adjusted actual 经调整的实数;调整后的实数 L zy|<:K+$  
adjusted current assets 经调整的流动资产;调整后的流动资产 MM7gMAA.mz  
adjusted figure 经调整的数字;调整后的数额 t, YAk ?}  
adjusted liabilities 经调整的负债;调整后的负债 )&-+:u0  
adjusted loss 经调整的亏损;调整后的亏损 3xY]Lqwv  
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 <C xet~x  
adjusted profit 经调整的利润;调整后的利润 W%:zvqg v  
adjusted surplus 经调整的盈余额;调整后的盈余额 zYJxoC{  
adjusted value 经调整的价值;调整后的价值 '^AXUb  
adjustment 调整;修订;理算〔保险〕 o%7yhCY  
adjustment centre 调剂中心 ?2Dz1#%D  
adjustment lag 调整过程的时间差距;调整时差 Kj5f:{Ur  
adjustment mechanism 调整机制 *a@UV%u  
adjustment of loss 亏损调整 |U0@(H  
adjustment process 调整过程;调整程序 9_$Odc%]  
adjustment range 调整幅度 `Nr7N#g+u  
administered exchange rate 受管制汇率 r}bKVne  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6U]7V  
administration expenses 行政费用 l"#,O$x"#@  
administration fee 手续费;行政费 ~;` #{$/C&  
administration in bankruptcy 破产管理 rKq]zHgpo  
administration order 遗产管理令 mK4A/bsE  
administrator 管理人;遗产管理人 - d6>  
administrator of the estate 遗产管理人 [Xg"B|FD0  
admission of debt 债项承认书 ~:Nyv+g,$  
admission of proof 接纳债权证明 3~'F^=T.Y  
advance 放贷款项;垫付款项;预支款项;预付款项 XCoOs<O:@  
advance account 暂支帐目;预付款帐户 &GAx*.L  
advance compensation 预付补偿金 aKZD4;  
advance from shareholder 股东垫款 Aed"J5[a  
advance pending reimbursement 预支以待日后付还 {F[Xe_=#"  
advanced economy 先进经济体系 *4E,| IJ  
advancement 预付;预付财产 vA`.8U 0S  
advances warrant 垫款令 QkAwG[4  
advancing 贷出 \x}UjHYIc&  
adverse balance 逆差 GC2<K  
adverse exchange 逆汇 :gC2zv  
advertisement addressed to shareholders 在报章刊登的致股东通告 5#PhaVc  
advice for collection 托收通知书 m+ YgfR  
advice of drawing 提款通知书;汇票通知书 ]y e &#  
advice of payment 付款通知 v8[1E>&vx  
Advisory Committee [Securities and Futures Commission] $%'z/'o!  
谘询委员会〔证券及期货事务监察委员会〕 r G6/h'!|  
Advisory Committee on Diversification 经济多元化谘询委员会 ^DOcw@Z6HC  
affidavit 誓章;遗产申报誓章 FW,D\51pTP  
affidavit of no receipt 述明无收款的誓章 Y@eUvz  
affiliate 联号;联营公司;附属公司 7\ lb+^$  
affiliated company 附属公司;联号;联营公司 hW&UG#PY>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4vphLAm  
affordability 负担能力 4{pa`o3  
African Development Bank [AfDB] 非洲开发银行 wr(?L7 $+  
after-acquired property 事后取得的财产 lB-7.  
after-hours dealing 市后交易 n66 _#X  
after-tax profit 税后盈利;税后利润;税后溢利 =G :H)i  
agency agreement 代理协议 v;7u"9t  
agency expenses 代理机构的开支 ' r/1+.  
agency fee 代理费 WDq3K/7\  
Agency Law 《代理法》 -M}iDBJx>#  
agent 代理人;承销人 e ^QOn  
agent of company 公司代理人 25r=Xv  
agent's fee 代理人费;经纪费 TPuzL(ws  
aggregate 总计;总数;总体数字 R >TtAm0N  
aggregate amount 总款额;总额 @UX`9]-P  
aggregate assets and liabilities 总体资产与负债 QNY{ p k  
aggregate at constant price 按固定价格计算的总体数字 U@WT;:.T  
aggregate demand 总需求 i^(<E0vS  
aggregate gross position 总持仓量 oZCO$a  
aggregate limit 总限额 HYS7=[hv6  
aggregate of salaries tax 合计薪俸税 Qd&j~cG@  
aggregate performance 总体表现;总体业绩 so*7LM?ib>  
aggregate supply 总体供应 \9DTf:!4Z  
aggregate surplus 总盈余 VTU-'q  
aggregate total 整体总额 Rx.0P6s  
aggregate value 总值;合计价值 \kx9V|A'  
aggregated basis 合计基准 =v8q  
aggregated net chargeable income 合计应课税入息实额 AyDK-8a  
aggregation 合并计算;合计;总和 wpdT "  
aggregation of incomes of husband and wife 夫妇入息合并计算 _=b[b]Ec$s  
aggregation of property 财产的总和 w# ['{GL  
agio 差价;贴水 Y9N:%[ :>W  
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》 h pU7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0ro+FJ r  
《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》 a/1{tDA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X9J^Olq  
《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》 -oj@ c OZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ;_!;D#:  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $si2H8  
agreement for a settlement 授产协议 QXCI+Fcg  
agreement for assignment 转让协议 _kS us  
agreement for sale 售卖协议;买卖协议 }PVB+i M  
agreement for sale and purchase 买卖协议 P<1zXs.H  
agreement for the payment of interest 支付利息协议 F`l1I=;  
agreement for the repayment of money 还款协议 `Cc<K8s8  
agreement of reinsurance 再保险协议 VQyDd~Za  
Agricultural Bank of China 中国农业银行 uB BE!w_  
air passenger departure tax 飞机乘客离境税 ZyG528O22  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e=U7w7(s9  
airport tax 机场税 Yi:+,-Fso  
alcohol duty 酒精税 B^ h!F8DC  
alienation 让与;让渡;转让 P06K0Fxf  
alimony 生活费;赡养费 yI!K quMC  
All Ordinaries Index [AOI] 所有普通股指数 " 1 Bn/Q  
all risks 全险;综合险 Q_Rr5/  
All Sales Record for Stock Market 《股票市场成交报告》 > 01k u  
Allied Capital Resources Limited 新联财务有限公司 I/adzLQ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J GdVSjNC  
allocation letter 拨款信件 uAP|ASH9T  
allocation of fund 分配款项;预留款项 Lqt]  
allocation of profit 利润分配;溢利分配 R!O'DM+  
allocation warrant 拨款令 M1:m"#=  
allotment 分配;配股 a)]N#gx  
allotment notice 股份配售通知;配股通知 :\ S3[(FV  
allotment of shares 股份分配 iH2|w  
allowable 可获宽免;免税的 {pqm&PB04  
allowable business loss 可扣除的营业亏损 u}$?r\H'(  
allowable expenses 可扣税的支出 C..O_Zn{g  
allowance 免税额;津贴;备抵;准备金 yR&E6o.$z  
allowance for debts 债项的免税额 #8A|-u=3  
allowance for depreciation by wear and tear 耗损折旧免税额 6gv.n  
allowance for funeral expenses 殡殓费的免税额 (Q@+W |~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2 IGAZ%%  
allowance for repairs and outgoings 修葺及支出方面的免税额 MkQSq MU=  
allowance to debtor 给债务人的津贴 Kxg09\5i  
alteration of capital 资本更改 WVVqH_  
alternate trustee 候补受托人 +XsY*$O  
amalgamation 合并 B,676~I  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Wl1%BN0>  
ambit of charges 征税范围;收费范围 2axH8ONMu  
amended valuation 经修订的估值 c7'Pzb)'  
American Commodities Exchange 美国商品交易所 &{>~ |^  
American Express Bank Limited 美国运通银行 9T\:ID= h  
American Stock Exchange 美国证券交易所 SpkD  
amortization 摊销 9%x[z%06  
amount due from banks 存放银行同业的款项 -C\m' T,1  
amount due from banks abroad 存放海外银行同业的款项 `O#y%*E  
amount due from holding companies 控股公司欠款 | .PLfc;  
amount due from local banks 存放本港银行同业的款项 x ` $4  
amount due to banks 银行同业的存款 U7OW)tUf  
amount due to banks abroad 海外银行同业的存款 ~ 60J  
amount due to holding companies 控股公司存款 )Aj~ xA  
amount due to local banks 本港银行同业的存款 9s}--_k?F2  
amount due to outport banks 外埠银行同业的存款 5)}xqE"x  
amount for note issue 发行纸币的款额 :Z<-J`  
amount of bond 担保契据的款额 ?wmr~j  
amount of consideration 代价款额 ]p~XTZgW  
amount of contribution 供款数额 _vad>-=D*U  
amount of indebtedness 负债款额 P/27+5(|  
amount of principal of the loan 贷款本金额 !=a8^CV  
amount of rates chargeable 应征差饷数额 Es?~Dd  
amount of share capital 股本额 $Uzc  
amount of sums assured 承保款额 @r#>-p  
amount of variation 变动幅度 Lm8 cY  
amount of vote 拨款数额 )ZT&V I  
amount payable 应付款额 JV@>dK8  
amount receivable 应收款额 N-suBRnW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 q*2ljcb55  
analysis 分析 il*bsnwpZv  
ancillary risk 附属风险 )J 0'We  
annual account 周年帐目;周年帐目报表;年度决算;年结 sx6` g;  
annual accounting date 年结日期 ='~C$%  
annual allowance 每年免税额;年积金;年度津贴;年津 es.`:^A  
annual balance 年度余额 2lQ'rnqS)  
annual disposable income 每年可动用收入 rK];2[U  
annual estimates 周年预算 +_+}^Nf]Y3  
annual fee 年费 R!:1{1  
annual general meeting 周年大会 x ha!.&DO  
annual growth rate 年增率;每年增长率 .*8.{n5   
annual long-term supplement 长期个案每年补助金 na<g /&  
annual pensionable emolument 可供计算退休金的年薪 8G9V8hS1#B  
annual report 年报 MLUq"f~N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1<lLE1fk  
annual return 周年报表;周年申报表;每年报税表格 N j?,'?'O}  
Annual Return Rules 《周年报表规则》 klPc l[.w  
annual review of consumer prices 每年消费物价回顾 gX);/;9mm+  
annual roll-forward basis 逐年延展方式 U|,VH-#  
annual salary 年薪 ) ><{A  
annual statement 年度报表;年度决算表 .t\5H<z  
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 4%B${zP(.}  
annuitant 年金受益人 #[IQmU23  
annuity 年金 D9JT)a  
annuity contract 年金合约 ?!Y2fK=h0  
annuity on human life 人寿年金 Nhs]U`s(g  
antecedent debt 先前的债项 #  *\PU  
ante-dated cheque 倒填日期支票 dq[CT  
anticipated expenditure 预期开支 VaH#~!  
anticipated net profit 预期纯利 Fe: 0nr9;  
anticipated revenue 预期收入 MSw/_{  
anti-inflation measure 反通货膨胀措施 \ ddbqg?`  
anti-inflationary stance 反通货膨胀立场 *&LVn)@[`  
apparent deficit 表面赤字 Up`zVN59.  
apparent financial solvency 表面偿债能力 ]U]{5AA6  
apparent partner 表面合伙人 xZBmQ:s',S  
application for personal assessment 个人入息课税申请书 PZQ}G*p3  
application of fund 资金应用 ceAK;v o  
application to release as liquidator and to destruct the books of accounts and documents lv,<[Hw1  
申请免除清盘人职务及毁灭帐簿与文件 < jfi"SJu  
appointed actuary 委任精算师  u"tv6Qp  
appointed auditor 委任核数师;委任审计师 A2]N :=  
appointed trustee 委任的受托人 |Zz3X  
appointer 委任人 .I[uXd  
apportioned pro rata 按比例分摊 r%F{1.  
apportionment 分配;分摊 'H:lR1(,  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Rom|Bqo;  
apportionment formula 分摊方程式 !<@Zf4m  
apportionment of estate duty 遗产税的分摊 6 :J @  
appraisal 估价;评估 xj(&EGY:  
appreciable growth 可观增长 (1*?2u*j  
appreciable impact 显着影响 ~,.Agx  
appreciable increase 可观增长 TR| G4l?  
appreciation 增值;升值 % `\8z  
appreciation against other currencies 相对其他货币升值 BT >8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z3=t"  
appreciation tax 增值税 Es1Yx\/:  
appropriation 拨款;拨用;拨付 }wz )"  
appropriation account 拨款帐目 -49OE*uF  
Appropriation Bill 拨款法案 _<&IpT{w+  
appropriation-in-aid system 补助拨款办法 KD=T04v  
approved assets 核准资产 tvZpm@1  
approved basket stock 认可一篮子证券 az\ ;D\\  
approved budget 核准预算 &!a[rvtZ+  
approved charitable donation 认可慈善捐款 Jt@7y"<  
approved charitable institution 认可慈善机构 gQh;4v  
approved currency 核准货币;认可货币 p\~ lPXK  
approved estimates 核准预算 \%f4)Qb  
approved estimates of expenditure 核准开支预算 27}k63\  
approved overseas insurer 核准海外保险人 yin"+&<T  
approved overseas trust company 核准海外信托公司 }B^KV#_{S  
approved pooled investment fund 核准汇集投资基金 L9&Z?$6J_p  
approved provident fund scheme 认可公积金计划 {^5r5GB=*  
approved provision 核准拨款 CZt)Q4  
approved redeemable share 核准可赎回股份 | \C{R  
approved regional stock 认可地区性证券 Ggsfr;m\`  
approved retirement scheme 认可退休金计划 qK#\k@E  
approved subordinated loan 核准附属贷款 R2-OT5Ej  
arbitrage 套戥;套汇;套利 yD$rls:v<  
arbitrageur 套戥者;套汇者 "3W!p+W  
arbitrary amount 临时款项 P8piXG  
arrangement 措施;安排;协定 PKty'}KF  
arrears 欠款 3@_je)s  
arrears of pay 欠付薪酬 VWaI!bK  
arrears of revenue 逾期未收税款;逾期未收的帐项 UIIR$,XB  
articles of association 组织章程;组织细则;组织章程细则 3L/>=I{5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 JmtU>2z\  
ascertainment of profit 确定利润 w*OZ1|  
"Asia Clear" “亚洲结算系统” D\bW' k]!  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i` n,{{x&4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rV54-K;`0  
Asian Development Fund [ADF] 亚洲发展基金 pu=Q;E_f[  
Asian dollar bond 亚洲美元债券 32:q'   
Asian dollar market 亚洲美元市场 #Q"el3P+q  
Asian dollar rate 亚洲美元利率 bw ' yX  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 xLPyV&j-  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 4L(axjMYU  
asked price 沽盘;喊价;索价;卖方报价 Cir==7A0  
assessable income 应评税入息 _\1wLcFj  
assessable loss 应评税亏损 \&n]W\  
assessable profit 应评税利润 KzG8K 6wZ  
assessable value 应评税值 8!'#B^  
assessed profit 估定利润 ;a*i*{\Rm  
assessed value 经评估价值 `b+f^6SJn  
assessment 评税;评定;估价;评税单 Q9]7.^l  
assessment number 评税编号;估价编号 <G/O!02  
assessment of additional tax 补加税评税 QB7E:g&7  
assessment of performance 业绩评估;实绩评价   9Ld3  
Assessor 评税主任 ?x%HQ2`  
asset price bubbles 资产价格泡沫 1.]#FJe  
asset-backed securities 具资产保证的证券 R4%!W~K  
assets accretion 资产增值 &1 {RuV&t  
assets and liabilities 资产与负债 4hr;k0sD  
assets betterment statement 资产递增表;资产改进表 ?S36)oZzg  
assets lending 实物放款;有抵押贷款 3#j%F  
assets of the company passing on the death 死者去世时转移的公司资产 W -8<sv$b  
assets pledged as security for liabilities 用作负债抵押的资产 {;=I69 X  
assets portfolio 资产投资组合 uL1e?  
assets price 资产价格 ]4@_KKP  
assets quality 资产质素 1}}.e^Tsfr  
assets realization 资产变现 D N GNc  
assets refinancing arrangement 资产再集资安排 kzMCI)>"  
assets securitization 资产证券化 |.0/~Xy-  
assets situated outside Hong Kong 在香港以外地方的资产 >t2 0GmmN  
assets stripping 削减资产;拆卖资产 Ky[/7S5E  
assets value 资产值 &Ru|L.G`  
assignee 承让人 g~S>_~WL  
assignment 转让;转让书;转让契 Eo!1 WRruF  
assignment of interest 权益转让 a]Bm0gdrO  
assignment of letters patent and trade mark 专利证书及商标转让 9N:Bu'j&/  
assignment of property 物业转让;物业转让书 u I}S9  
assignment right 转让权 m>yk4@a  
assignor 转让人 y4tM0h  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 =) $a>N  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 f nX!wN  
associate member 附属会员 Kzb&aOw  
associated body corporate 相联法人团体 J$%mG*Y(  
associated company 相联公司;联属公司 @TdPeTw\  
associated corporation 相联法团 U"v(9m@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] No=Ig-It  
公认会计师公会〔英国〕 G^ZL,{  
Association of Futures Exchange Brokers 香港期货经纪协会 zQMsS  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 )!SVV~y  
association of underwriters 承保人组织 @0;9.jml,  
assumption of control 接管 ;O}%_ef@  
assurance 担保;保险;转易;转易书 bjmUU6VLT  
assurance of interest 权益的转易 Ia=wf"JS)  
at 19XX price 按一九XX年价格计算 V<$g^Vb  
at a discount 按赔价计算;按贴水价格计算;打折扣 bc}U &X<  
at a premium 按溢价计算;按升水价格计算 vRpMZ)e  
at call 通知付款;按通知 vQ#$.*Cvn  
at constant market price 按固定市价计算 G|Yw a=  
at constant price 按固定价格计算 tx;MH5s/V  
at cost 按成本计算 mnzamp  
at current market price 按当时市价计算;按现时市价计算 (`5No:?v<  
at current price 按当时价格计算;按现时价格计算 tKjPLi71  
at factor cost 按要素成本计算;按生产要素成本计算 |FHeT*"  
at money-of-the-day price 按付款当日价格计算 "CapP`:  
at or better 按指定或较佳价位〔买卖指令〕 fIu5d6;'  
at par 按面值计算;平价 5?r#6:(yI  
at sight 见票即付 @Kd1|K  
at the close 按收市盘 )l[<3< @s  
at the opening 按开市盘 e#(0af8A  
attestation 见证;见证条款 bIu '^  
at-the-money option 平价期权 >Vy=5)/i  
attorney 受权人;受托代表人 ZSuUmCm  
attornment 新拥有人承认书 MUh )  
attributable profit 可归属利润 :DXkAb2  
attributable share value 可归属股份价值 +AhR7R!  
Auckland Stock Exchange 奥克兰证券交易所 ]tA39JK-i  
auction 拍卖 1mm/Ssw:C  
auctioneer 拍卖商 OmQSNU.our  
audit 审计;核数 PspH[db  
Audit Commission 审计署 zmQ V6o=k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %<6oKE  
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〕 IHZ WNT2  
audit review 帐目审查 7Vr .&`l  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 G(~d1%(  
audited account 审计帐目;经审计的帐目 j0B, \A  
audited annual account 经审计的周年帐目 yv =LT~  
audited balance sheet 经审计的资产负债表 DmEmv/N=  
auditor 核数师;核数主任;审计师 {mY<R`Ee  
auditor's certificate 核数师证明书;审计师证明书 s-Q-1lKV,  
auditor's report 核数师报告;审计师报告 tSV}BM,  
Aussie bond 澳元债券 7h?PVobe  
austerity budget 紧缩预算 7(rTGd0  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @C62%fU{5  
Australia All Ordinaries Index 澳洲所有普通股票指数 ywXerz7dUk  
Australian Dollar [AUD] 澳元 f50qA;7k  
Australian Options Market 澳大利亚期权市场 O&.^67\|  
Australian Securities Commission 澳洲证券事务监察委员会 M7-piRnd4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <"{Lv)4  
Australian Stock Exchange 澳大利亚证券交易所 aR6?+`6<  
Austrian Schilling [ATS] 奥地利先令 O@{ JB  
authentication 认证;鉴证 :0$(umW@I"  
authority to purchase 委托购买证;委购书 yw^t6E  
authorization 认可;核准;授权;授权书 _v{,vLH  
authorization by direction 指示授权 6^F"np{w  
authorization by instruction 指令授权 RXh0hD  
authorization by warrant 令状授权 kbJ/7  
authorization of unit trust 单位信托的认可 mq`N&ABO!K  
authorized agent 指定代理人 v%n'_2J =^  
authorized capital 法定资本 M`Jj!  
authorized clerk 出市员 WCA`34(  
authorized dealer 认可交易商 - l8n0P1+  
authorized financial institution 认可财务机构 t uo'4%]i  
authorized fund 认可基金 lBqu}88q0  
authorized fund house 获授权的基金公司;认可基金公司 \~UyfVPRT  
authorized institution 认可机构 Ck8`$x&t  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ^crk8O@Fw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 H$zjN8||"  
authorized insurer 获授权保险人;获认可承保人 (C*G)Aj7  
authorized investment 特准投资项目 LH@)((bi4v  
authorized person 获授权人 '31pb9@fH  
authorized representative 获授权代表 jv>l6)  
authorized share capital 法定股本 E@^`B9 ;Q7  
automated quotation system 自动报价系统 o\vIYQ   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] U~-Z`_@^-  
自动交易系统〔香港期货交易所有限公司〕 rQg7r>%Q  
automatic adjustment mechanism 自动调整机制 kU$P?RD  
automatic adjustment system 自动调整系统 e.hHpjWi?Z  
Automatic Clearing House 自动票据交换所 z=<x.F  
automatic exchange rates accumulation system 自动化汇率累集系统 `=Pn{JaD  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Izm8 qt=m  
automatic teller machine [ATM] 自动柜员机 REDh`Wd  
autopay 自动转帐 Ay;=1g)8+f  
available assets 可用资产 k<wX??'  
available fiscal reserve 现存财政储备 85Zy0l  
available profit 可用利润 8~AO~  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 $J"}7+  
average 平均;平均数;海损 jo{[*]Oa  
average basic salary 平均基本薪金 ~j}di^<{  
average consumer expenditure 平均消费开支;一般消费开支 dy N`9  
average cost 平均成本 \2 &)b  
average cost of land production 增辟土地平均成本 {c`kC]9  
average daily turnover 平均每日成交额 }C!N$8d,  
average daily wage rate 平均每日工资率 lfG]^id'  
average expenditure pattern 平均开支模式 ,+<NP}Yg#G  
average growth rate 平均增长率 pm$,B7Q`oO  
average net fixed assets 固定资产平均净值 KGd L1~  
average of relatives 相对价格平均数 @;2,TY>Di  
average price 平均价格 8`XpcK-0  
average propensity to consume 平均消费倾向;一般消费倾向 zRN_` U  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0^nnR7  
average rate 平均率 Z7% |'E R  
average revenue 平均收入;平均收益 ~F~g$E2 }  
average stock 平均库存;平均存货 "gjy+eosY  
average yearly rent 平均年租 cJj4qX F  
avoidance of double taxation 避免双重课税 c7X5sMM,  
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 4CVtXi_Y  
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