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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: :O)\+s-  
A share A股;甲类股份 "}*5'e.*  
abatement of tax 减税;减扣免税额 %j $r"  
ABN AMRO Bank N.V. 荷兰银行 ]"q9~  
above-the-line expenditure 线上项目支出;经常预算支出 V?t56n Y}  
above-the-line receipt 线上项目收入;经常预算收入 (r*"}"ZG  
ABSA Asia Limited 南非联合亚洲有限公司 c6-~PKJL  
absolute change 绝对数值变更 9 n0 ?0mk  
absolute expenditure 实际开支 =2XAQiUR\  
absolute guideline figure 绝对准则数字 -,:^dxE'  
absolute interest 绝对权益 D`c&Q4$:  
absolute order of discharge 绝对破产解除令 o{]2W `0r  
absolute profit margin 绝对利润幅度 Y[sBVz'j5  
absolute value 实值;绝对值 +-2W{lX  
absolutely vested interest 绝对既得权益 '< =77yDg  
absorbed cost 已吸收成本;已分摊成本 )>"|<h.2]  
absorption 吸收;分摊;合并 BcXPgM!Xqz  
absorption rate 吸收率;摊配率;分摊率 ExKyjWAJ  
ACB Finance Limited 亚洲商业财务有限公司 ly9tI-E  
acceptable form of reciprocity 合理的互惠条件 ;}B6`v  
acceptable rate 适当利率;适当汇率 E5iNuJj=f  
acceptance agreement 承兑协议 1L;3e@G  
acceptance for honour 参加承兑 MxLg8,M  
acceptor 承兑人;接受人;受票人 2^w8J w9  
acceptor for honour 参加承兑人 v]h^0WU  
accident insurance 意外保险 +khVi}  
Accident Insurance Association of Hong Kong 香港意外保险公会 .D3k(zZ  
accident insurance scheme 意外保险计划 '><I|c}  
accident year basis 意外年度基准 DMdVE P"m  
accommodation 通融;贷款 h~`^H9?M  
accommodation bill 通融票据;空头票据 u7nTk'#r  
accommodation party 汇票代发人 W*;r}!ro  
account balance 帐户余额;帐户结余 4++ &P9  
account book 帐簿 tNvjwgV\  
account collected in advance 预收款项 dkWV/DAm  
account current book 往来帐簿 |1%eo.  
account of after-acquired property 事后取得的财产报告 &v)/mc7D  
account of defaulter 拖欠帐目 do[w&`jw8  
account payable 应付帐款 x1`4hB  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "W^+NeLc  
account receivable 应收帐款 w!_6*  
account receivable report 应收帐款报表 ;UpdkY 1  
account statement 结单;帐单;会计财务报表 u u$Jwn!S  
account title 帐户名称;会计科目 9 ;Qgby  
accountant's report 会计师报告 #J'V,_ wH  
Accountant's Report Rules 会计师报告规则 7TtDI=f  
accounting and auditing procedure 会计与审计程序;会计与核数程序 B4/\=MXb  
Accounting Arrangements 《会计安排》 7u`:e,'  
accounting basis 会计基础 Og-v][  
accounting by Official Receiver 破产管理署署长呈交的帐目 oL U!x  
Accounting Circular 《会计通告》 {%Rntb  
accounting class 会计类别 Cu! S|Xj.  
accounting date 记帐日期;会计结算日期 @rP#ktz]  
accounting for money 款项核算 f = 'AI  
Accounting Officer 会计主任 hG2WxYk  
accounting period 会计报告期;会计期 |mQC-=6t;Y  
accounting policy 会计政策;会计方针 qm/#kPlM  
accounting practice 会计惯例 H krhd   
accounting principle 会计准则 K-b`KcX  
accounting record 会计记录 3~%M4(  
accounting report 会计报告 }ijFvIHV  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 rL,kDSLs  
Accounting Society of China 中国会计学会  )mH(Hx  
accounting statement 会计报表 'YB{W8bR  
accounting system 会计制度;会计系统 |R;`  
accounting transaction 会计事项;帐务交易 m1D,#=C,_  
accounting treatment 会计处理 8b"vXNB.f  
accounting year 会计年度 ':|E$@$W  
accretion 增值;添加 ,`!>.E.  
accrual 应计项目;应累算数目 \E1CQP-  
accrual basis 应计制;权责发生制 =F% <W7  
accrual basis accounting 应计制会计;权责发生制会计 1* ?XI  
accrue 应累算;应计 ~^/BAc  
accrued benefit 应累算利益 KBDNK_7A  
accrued charges 应计费用 2WS Wfh  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tmk'rOg5  
accrued expenses 应累算费用 9^CuSj  
accrued interest payable 应付利息;应计未付利息 5mX"0a_Q  
accrued interest receivable 应收利息;应计未收利息 T"DG$R,Aj  
accrued right 累算权益 $\#wsI(  
accruing profit 应累算的利润 =5O&4G`}  
accumulated fiscal reserve 累积财政储备 DfjDw/{U3L  
accumulated profit 累积利润;滚存溢利 s54AM]a{j  
accumulated reserve 累积储备 bg2r  
accumulation of surplus income 累积收益盈余 O[8wF86R  
acquired assets 既得资产 Am<){&XT ]  
acquisition 收购;购置;取得 qzWnl[3  
acquisition cost 购置成本 +^q- v-  
acquisition expenses 购置费用  c`}YL4  
acquisition of 100% interest 收购全部股权 J ql$ g  
acquisition of control 取得控制权 =)%~QK {Y  
acquisition of fixed assets 购置固定资产 79 \SbB  
acquisition of shell “买壳” ]P2Wa   
acquisition price 收购价 F8J\#PW  
act of God 天灾 [+!~RV_  
acting partner 执事合伙人 PKZMuEEy,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -n:;/ere7-  
active partner 积极参与的合伙人 g*WY kv  
active trading 交投活跃 3F9dr@I.7  
actual circulation 实际流通 lQL /I[}  
actual cost 实际成本 B$G9#G6pZ  
actual expenditure 实际开支;实际支出 4|hfzCjMI  
actual income 实际入息;实际收入;实际收益 7g4IAsoD  
actual market 现货市场 ~X-v@a  
actual price 现货价;实际价格 |[@v+koq  
actual profit 实际利润 U9XOs)^  
actual quotation 实盘;实际价位;实际报价 0pBG^I`_  
actual year basis 按实际年度计算 u yoV)  
actuals 实货 ;?{OX  
actuarial investigation 精算调查 cS>xT cj  
actuarial principle 精算原则 C_ W%]8u  
actuarial report 精算师报告 }-@h H(  
Actuarial Society of Hong Kong 香港精算学会 fM3ZoH/  
actuarial valuation 精算师估值 RijFN.s  
actuary 精算师 $*j)ey>  
ad referendum agreement 暂定协议;有待覆核的协定 brdY97s4  
ad valorem duty 从价税;按值征税 n],"!>=+  
ad valorem duty system 从价税制 7Q|v5@;pU  
ad valorem fee 从价费 \98|.EG  
ad valorem tariff 从价关税 UAds$ 9  
additional allowance 额外免税额 zCrM~  
additional amount for unexpired risk 未过期风险的额外款额 JD ~]aoH  
additional assessable profit 补加应评税利润 KkSv2 3In  
additional assessment 补加评税 #;\tgUQ  
additional commitment 额外承担 in>?kbaG+  
additional commitment vote 额外承担拨款 Np?/r}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rW2l+:@c  
additional dependent parent allowance 供养父母额外免税额 -e.ygiK.`S  
additional provision 额外拨款  -K4uqUp  
additional stamp duty 附加印花税 >L^ 2Z*  
additional tax 补加税罚款;补加税款 -l <[CI  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 FXbalQ?^  
adjudged bankrupt 被裁定破产 QaLVIsnfN  
adjudicated bankrupt 裁定破产人 |iVw7M:  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 +L pMNnl6  
adjudication of bankruptcy 裁定破产;宣告破产 Qv@)WJ="-0  
adjudication of insolvency 裁定无力偿还债务 i+|/V&#3[  
adjusted actual 经调整的实数;调整后的实数 3JZ9 G79H  
adjusted current assets 经调整的流动资产;调整后的流动资产 zrV~7$HL  
adjusted figure 经调整的数字;调整后的数额 uXdR-@80*  
adjusted liabilities 经调整的负债;调整后的负债 mSp;(oQ  
adjusted loss 经调整的亏损;调整后的亏损 CMfR&G,)  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 =BBq K=W.d  
adjusted profit 经调整的利润;调整后的利润 }^PdW3O*m,  
adjusted surplus 经调整的盈余额;调整后的盈余额 2*Mu"v,  
adjusted value 经调整的价值;调整后的价值 \7q>4[  
adjustment 调整;修订;理算〔保险〕 AE4>pzBe  
adjustment centre 调剂中心 vl5r~F  
adjustment lag 调整过程的时间差距;调整时差 mam(h{f$  
adjustment mechanism 调整机制 Ns-3\~QSi  
adjustment of loss 亏损调整 F"a31`L>H  
adjustment process 调整过程;调整程序 mk +BeK  
adjustment range 调整幅度 '.zr:l  
administered exchange rate 受管制汇率 !%'c$U2  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 AA K}t6  
administration expenses 行政费用 _'P!>C!  
administration fee 手续费;行政费 I z)~h>-F  
administration in bankruptcy 破产管理 $,jynRk7q  
administration order 遗产管理令 74a>}+"  
administrator 管理人;遗产管理人 [4HOWM>\  
administrator of the estate 遗产管理人 /pz(s+4=  
admission of debt 债项承认书 yV5AVM o  
admission of proof 接纳债权证明 L)_L#]Yy  
advance 放贷款项;垫付款项;预支款项;预付款项 BoXGoFn  
advance account 暂支帐目;预付款帐户 Jek)`D  
advance compensation 预付补偿金 ^qPS&G  
advance from shareholder 股东垫款 Ok_)C+o  
advance pending reimbursement 预支以待日后付还 #zKF/H|_R  
advanced economy 先进经济体系 \E,Fe:/g  
advancement 预付;预付财产 yQ+C}8r5  
advances warrant 垫款令 {pEbi)CF,}  
advancing 贷出 U=ie| 3  
adverse balance 逆差 u/4|Akui  
adverse exchange 逆汇 !,N),xG}~  
advertisement addressed to shareholders 在报章刊登的致股东通告 S.NLxb/  
advice for collection 托收通知书 `L {dF  
advice of drawing 提款通知书;汇票通知书 \Zo xJ&  
advice of payment 付款通知 ]39A1&af}  
Advisory Committee [Securities and Futures Commission] q}%;O >Z  
谘询委员会〔证券及期货事务监察委员会〕 }t.VH:02y  
Advisory Committee on Diversification 经济多元化谘询委员会 qjd8Q  
affidavit 誓章;遗产申报誓章 /yL:_6c-  
affidavit of no receipt 述明无收款的誓章 -W XZOdUjs  
affiliate 联号;联营公司;附属公司 SK {ALe  
affiliated company 附属公司;联号;联营公司 R6 dD17  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 f*ZIBTb 9  
affordability 负担能力 %/=#8v4*  
African Development Bank [AfDB] 非洲开发银行 /,2${$c!  
after-acquired property 事后取得的财产 {;ur~KE  
after-hours dealing 市后交易 ;PhX[y^*  
after-tax profit 税后盈利;税后利润;税后溢利 L51uC ,QF  
agency agreement 代理协议 }&Jml%F4uR  
agency expenses 代理机构的开支 1R"ymWg"  
agency fee 代理费 9-N*Jhg  
Agency Law 《代理法》 yX;v   
agent 代理人;承销人 DmgWIede|:  
agent of company 公司代理人 7I<];j  
agent's fee 代理人费;经纪费 F#$[jh$  
aggregate 总计;总数;总体数字 ejC== Fkc  
aggregate amount 总款额;总额 X8=s k  
aggregate assets and liabilities 总体资产与负债 i3 n0W1~  
aggregate at constant price 按固定价格计算的总体数字 2j7e@pr  
aggregate demand 总需求 _J`q\N K  
aggregate gross position 总持仓量 pZe:U;bb  
aggregate limit 总限额 olO&7jh7|  
aggregate of salaries tax 合计薪俸税 0YVkq?1x9  
aggregate performance 总体表现;总体业绩 7nL3+Pq  
aggregate supply 总体供应 b<mxf\b  
aggregate surplus 总盈余 /=2  
aggregate total 整体总额 Qd$!?h  
aggregate value 总值;合计价值 YPqp#X*  
aggregated basis 合计基准 rocG;$[  
aggregated net chargeable income 合计应课税入息实额 :$>TeCm  
aggregation 合并计算;合计;总和 6v}WdK  
aggregation of incomes of husband and wife 夫妇入息合并计算 . ;q 4<_  
aggregation of property 财产的总和 :]oRx  
agio 差价;贴水 A1(=7ZKz  
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》 2u|} gZts  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment GwaU7[6  
《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》 y!?l;xMS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h_:|H8t;w  
《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》 1V37% D  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V_"K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 $zuemjW3p  
agreement for a settlement 授产协议 _P*<T6\J>  
agreement for assignment 转让协议  R)?zL;,x  
agreement for sale 售卖协议;买卖协议 uM<6][^`  
agreement for sale and purchase 买卖协议 #D&]5"0cX  
agreement for the payment of interest 支付利息协议 D#n^U `\if  
agreement for the repayment of money 还款协议 1Q ^YaHzuW  
agreement of reinsurance 再保险协议 yPqZ ,  
Agricultural Bank of China 中国农业银行 aj<=]=hr  
air passenger departure tax 飞机乘客离境税 NuqWezJm&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ` 'y[i  
airport tax 机场税 ;/8oP ;X2  
alcohol duty 酒精税 $}G03G@  
alienation 让与;让渡;转让 1 k}U+  
alimony 生活费;赡养费 HrZ\=1RB  
All Ordinaries Index [AOI] 所有普通股指数 @fWmz,Ngl  
all risks 全险;综合险 UR&Uwa&.  
All Sales Record for Stock Market 《股票市场成交报告》 c~+;P(>  
Allied Capital Resources Limited 新联财务有限公司 Z'~yUo=  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 v8xNtUxN  
allocation letter 拨款信件 6T5nr  
allocation of fund 分配款项;预留款项 EK6fd#J?1  
allocation of profit 利润分配;溢利分配 :}Tw+S5  
allocation warrant 拨款令 V_g9oR_  
allotment 分配;配股 {D jz']  
allotment notice 股份配售通知;配股通知 d M&BnI  
allotment of shares 股份分配 '<C I^5^  
allowable 可获宽免;免税的 |NcfR"[c  
allowable business loss 可扣除的营业亏损 '_~=C-g  
allowable expenses 可扣税的支出 yjbqby7  
allowance 免税额;津贴;备抵;准备金 4S]`S\w  
allowance for debts 债项的免税额 9 1r"-%(r  
allowance for depreciation by wear and tear 耗损折旧免税额 ^p0BeSRiy;  
allowance for funeral expenses 殡殓费的免税额 FasA f( 3  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {yy ^DlHb  
allowance for repairs and outgoings 修葺及支出方面的免税额 "s]c79t  
allowance to debtor 给债务人的津贴 bX:ARe O  
alteration of capital 资本更改 >~5>)yN_a1  
alternate trustee 候补受托人 ncluA~8  
amalgamation 合并 /?jAG3"  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 tndtwM*B'  
ambit of charges 征税范围;收费范围 T/" 6iv\1  
amended valuation 经修订的估值 XTHy CK  
American Commodities Exchange 美国商品交易所 3JiDi X"|  
American Express Bank Limited 美国运通银行 1|VnPQqA  
American Stock Exchange 美国证券交易所 wPDA_ns~  
amortization 摊销 "mnWqRpX  
amount due from banks 存放银行同业的款项 F(8>"(C  
amount due from banks abroad 存放海外银行同业的款项 dE+xU(\, w  
amount due from holding companies 控股公司欠款 Syn>;FX  
amount due from local banks 存放本港银行同业的款项 9'I I!  
amount due to banks 银行同业的存款 Uu9\;f  
amount due to banks abroad 海外银行同业的存款 @L8('8~d  
amount due to holding companies 控股公司存款 #L{QnV.3  
amount due to local banks 本港银行同业的存款 OgNt"Vg  
amount due to outport banks 外埠银行同业的存款 >Rw[x  
amount for note issue 发行纸币的款额 4425,AR  
amount of bond 担保契据的款额 i51~/ R  
amount of consideration 代价款额 &P%3'c}G  
amount of contribution 供款数额 vv  _I o  
amount of indebtedness 负债款额 1FS Jqad  
amount of principal of the loan 贷款本金额 \k1psqw^O  
amount of rates chargeable 应征差饷数额 J(0.eD91v  
amount of share capital 股本额 h$p]#]uMb  
amount of sums assured 承保款额 H[guJ)4#@  
amount of variation 变动幅度 i6zfr|`@  
amount of vote 拨款数额 e`#c[lbAAM  
amount payable 应付款额 Y?2I /  
amount receivable 应收款额 f~u]fpkz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4}{HRs?  
analysis 分析 SLL%XF~/Sb  
ancillary risk 附属风险 J'O</o@e  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z@=1-l  
annual accounting date 年结日期 wj/\ !V!  
annual allowance 每年免税额;年积金;年度津贴;年津 (z0S5#g ,x  
annual balance 年度余额 o[Yxh%T  
annual disposable income 每年可动用收入 Da!A1|"  
annual estimates 周年预算 <LDVO'I0 !  
annual fee 年费 gRuNC=sR  
annual general meeting 周年大会 q&Sd+y&  
annual growth rate 年增率;每年增长率 _](vt,|L  
annual long-term supplement 长期个案每年补助金 D L_{q6ZK  
annual pensionable emolument 可供计算退休金的年薪  M SU|T  
annual report 年报 B~cQl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 q28i9$Yqj\  
annual return 周年报表;周年申报表;每年报税表格 %_wX9Z T  
Annual Return Rules 《周年报表规则》 2l#Ogn`k  
annual review of consumer prices 每年消费物价回顾 MJJy mi'b  
annual roll-forward basis 逐年延展方式 SUXRWFl  
annual salary 年薪 T^8t<S@`  
annual statement 年度报表;年度决算表 iK6L\'k  
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 d_*'5Eia6  
annuitant 年金受益人 F kp;G  
annuity 年金 lvIKL!;H  
annuity contract 年金合约 >C~-*M9  
annuity on human life 人寿年金 D*Y4B ?,  
antecedent debt 先前的债项 (b Q1,y  
ante-dated cheque 倒填日期支票 @kUCc1LT  
anticipated expenditure 预期开支 u=feR0|8  
anticipated net profit 预期纯利 F_=RY ]  
anticipated revenue 预期收入 b w!;ZRK  
anti-inflation measure 反通货膨胀措施 [rv"tz=  
anti-inflationary stance 反通货膨胀立场 5C/W_H+9iK  
apparent deficit 表面赤字 w{Wz^=';  
apparent financial solvency 表面偿债能力 xR2E? 0T  
apparent partner 表面合伙人 a&~d,vC  
application for personal assessment 个人入息课税申请书 T9\wkb.  
application of fund 资金应用 \X5{>nNh  
application to release as liquidator and to destruct the books of accounts and documents bort2k  
申请免除清盘人职务及毁灭帐簿与文件 jQzq(oDQw  
appointed actuary 委任精算师 ua*k{0[  
appointed auditor 委任核数师;委任审计师 AoL4#.r3H  
appointed trustee 委任的受托人 [Z|R-{"  
appointer 委任人 V2cLwQ'0  
apportioned pro rata 按比例分摊 n'{cU(  
apportionment 分配;分摊 5bX SN$7|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c4oQ4  
apportionment formula 分摊方程式 jEsP: H(0^  
apportionment of estate duty 遗产税的分摊 SsfnBCVR  
appraisal 估价;评估 tK6z#)  
appreciable growth 可观增长 }3F8[Td.~N  
appreciable impact 显着影响 FyX\S=  
appreciable increase 可观增长 m(E-?VMHo  
appreciation 增值;升值 f( 5c  
appreciation against other currencies 相对其他货币升值 ps"DL4*  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 N;7Xt9l  
appreciation tax 增值税 ;1&%Wj"d  
appropriation 拨款;拨用;拨付 3>%rm%ffE  
appropriation account 拨款帐目 d0~F|j\#  
Appropriation Bill 拨款法案 `3^ *K/K\  
appropriation-in-aid system 补助拨款办法 u?Jw)`  
approved assets 核准资产 n1 `D:XrE  
approved basket stock 认可一篮子证券 W~E%Eq3  
approved budget 核准预算 VS<E?JnbFV  
approved charitable donation 认可慈善捐款 `uy)][j-  
approved charitable institution 认可慈善机构 C3Q[L}X\  
approved currency 核准货币;认可货币 *z;4. OX  
approved estimates 核准预算 jKZJ0`06q  
approved estimates of expenditure 核准开支预算 NARW3\  
approved overseas insurer 核准海外保险人  y|U3  
approved overseas trust company 核准海外信托公司 Tw"u{%t  
approved pooled investment fund 核准汇集投资基金 9nlfb~ F~P  
approved provident fund scheme 认可公积金计划 08{0i,Fs  
approved provision 核准拨款 K O"U5v  
approved redeemable share 核准可赎回股份 cdfJa  
approved regional stock 认可地区性证券 Mib(J+Il  
approved retirement scheme 认可退休金计划 %mPIr4$Pg  
approved subordinated loan 核准附属贷款 '9%72yG  
arbitrage 套戥;套汇;套利 R)d1]k8  
arbitrageur 套戥者;套汇者 ,j^ /~  
arbitrary amount 临时款项 m!5P5U x  
arrangement 措施;安排;协定 5v"QKI  
arrears 欠款 RUUV"y  
arrears of pay 欠付薪酬 ZIQy}b'  
arrears of revenue 逾期未收税款;逾期未收的帐项 `q7O\  
articles of association 组织章程;组织细则;组织章程细则 m8;; O  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :}}5TJwG  
ascertainment of profit 确定利润 I~?D^   
"Asia Clear" “亚洲结算系统” ^{nf0)56c  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0gw0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 nS)U+q-x&o  
Asian Development Fund [ADF] 亚洲发展基金 FjqoO.  
Asian dollar bond 亚洲美元债券 SYRr|Lg  
Asian dollar market 亚洲美元市场 Ql^I$5&  
Asian dollar rate 亚洲美元利率 FuiG=quY  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Hj't.lg+j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r$}M,! J  
asked price 沽盘;喊价;索价;卖方报价 NrT!&>M  
assessable income 应评税入息 &p=Uus  
assessable loss 应评税亏损 M_*"g>Z  
assessable profit 应评税利润 ec+&K?T  
assessable value 应评税值 V  @8+  
assessed profit 估定利润 }#5V t  
assessed value 经评估价值 9`Bmop  
assessment 评税;评定;估价;评税单 b?eIFI&w^l  
assessment number 评税编号;估价编号 \,)('tUE  
assessment of additional tax 补加税评税 L,c@Z@  
assessment of performance 业绩评估;实绩评价 r18eu B%  
Assessor 评税主任 S[(Tpk2_  
asset price bubbles 资产价格泡沫 |;e K5(|  
asset-backed securities 具资产保证的证券 H)z}6[`  
assets accretion 资产增值 Jt5\  
assets and liabilities 资产与负债 <VI.A" Qk~  
assets betterment statement 资产递增表;资产改进表 p A7&  
assets lending 实物放款;有抵押贷款 UIgs/  
assets of the company passing on the death 死者去世时转移的公司资产 "1|n]0BF  
assets pledged as security for liabilities 用作负债抵押的资产 2\80S[f  
assets portfolio 资产投资组合 ?aOx b  
assets price 资产价格 F \6-s`(  
assets quality 资产质素 chk1tFV  
assets realization 资产变现 _K["qm{X_  
assets refinancing arrangement 资产再集资安排 -J*BY2LU3f  
assets securitization 资产证券化 69ZGdN  
assets situated outside Hong Kong 在香港以外地方的资产 (~ro_WC/I  
assets stripping 削减资产;拆卖资产 ,Z*&QR  
assets value 资产值 UngDXD )  
assignee 承让人 N\{Xhr7d  
assignment 转让;转让书;转让契  @v &hr  
assignment of interest 权益转让 )(yD"]co  
assignment of letters patent and trade mark 专利证书及商标转让 ci*rem  
assignment of property 物业转让;物业转让书 ;:2]++G  
assignment right 转让权 F!.Z@y P  
assignor 转让人 Qc1NLU9:  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 KSkT6_<  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 0N.B =j|  
associate member 附属会员 pFb }5Q  
associated body corporate 相联法人团体 j<|I@0  
associated company 相联公司;联属公司 -P#PyZEH&I  
associated corporation 相联法团 Ahl-EVIr<  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] L kYcAY$w  
公认会计师公会〔英国〕 R5OP=Q8  
Association of Futures Exchange Brokers 香港期货经纪协会 ,9;RP/"7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QS(aA*D  
association of underwriters 承保人组织 ;PM(q<@\  
assumption of control 接管 &[71~.Od  
assurance 担保;保险;转易;转易书 W;%$7&+0  
assurance of interest 权益的转易 `o|Y5wQ@  
at 19XX price 按一九XX年价格计算 <% #Dwo}  
at a discount 按赔价计算;按贴水价格计算;打折扣 xVYy`_|  
at a premium 按溢价计算;按升水价格计算 F[am2[/<A  
at call 通知付款;按通知 &w15 GO;4  
at constant market price 按固定市价计算 I)7STzlMj.  
at constant price 按固定价格计算 b>g&Pf#N!  
at cost 按成本计算 xE>H:YPm  
at current market price 按当时市价计算;按现时市价计算 Y$JGpeq8w  
at current price 按当时价格计算;按现时价格计算 4z6i{n-k  
at factor cost 按要素成本计算;按生产要素成本计算 ~4gOv  
at money-of-the-day price 按付款当日价格计算 *iLlBE  
at or better 按指定或较佳价位〔买卖指令〕 Z*uv~0a>9Q  
at par 按面值计算;平价 I_h u s  
at sight 见票即付 Z[9) hGh  
at the close 按收市盘 _yx~t  
at the opening 按开市盘 2S%[YR>>  
attestation 见证;见证条款 >Sc)?[H  
at-the-money option 平价期权 _[%2QwAUj*  
attorney 受权人;受托代表人 J>D+/[mFt  
attornment 新拥有人承认书 ctg U  
attributable profit 可归属利润 S7oPdzcU-  
attributable share value 可归属股份价值 }-`N^  
Auckland Stock Exchange 奥克兰证券交易所 1,Ams  
auction 拍卖 v=m!$~  
auctioneer 拍卖商 .+ezcG4q  
audit 审计;核数 Oly"ll*K  
Audit Commission 审计署 ZVu_E.4.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] QjT$.pU d  
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〕 f6/<lSoW  
audit review 帐目审查 BQWhTS7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 yV"k:_O{  
audited account 审计帐目;经审计的帐目 r_R( kns  
audited annual account 经审计的周年帐目 eR1SPS1+  
audited balance sheet 经审计的资产负债表 ,s ` y  
auditor 核数师;核数主任;审计师 Z%&$_-yJ  
auditor's certificate 核数师证明书;审计师证明书 sF. oZ>  
auditor's report 核数师报告;审计师报告 \NZ(Xk  
Aussie bond 澳元债券 >T{Gl/? p  
austerity budget 紧缩预算 M[eq)a$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 3{:AG,G  
Australia All Ordinaries Index 澳洲所有普通股票指数 8-#_xsZ^;  
Australian Dollar [AUD] 澳元 rgo#mTQ_  
Australian Options Market 澳大利亚期权市场 }xx"  
Australian Securities Commission 澳洲证券事务监察委员会 ,5*Z<[*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \_v jc]?  
Australian Stock Exchange 澳大利亚证券交易所 a7Mn/ i.  
Austrian Schilling [ATS] 奥地利先令 "FD`1  
authentication 认证;鉴证 \p4>onGI  
authority to purchase 委托购买证;委购书 =Ff _)k  
authorization 认可;核准;授权;授权书 ZYS`M?Au  
authorization by direction 指示授权 bm>N~DC  
authorization by instruction 指令授权 EKgY  
authorization by warrant 令状授权 r!+..c  
authorization of unit trust 单位信托的认可 QT8GP?F  
authorized agent 指定代理人 C4[)yJ  
authorized capital 法定资本 c/6  
authorized clerk 出市员 k2 _i;v  
authorized dealer 认可交易商 cePe0\\  
authorized financial institution 认可财务机构 6 4,('+  
authorized fund 认可基金 a^vTBJXo  
authorized fund house 获授权的基金公司;认可基金公司 iY,Ffu E  
authorized institution 认可机构 ZA1:Y{ V  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ']bw37_U,  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 60\`TsFobT  
authorized insurer 获授权保险人;获认可承保人 PEr &|H2  
authorized investment 特准投资项目 r5,V-5b  
authorized person 获授权人 ohJo1}{  
authorized representative 获授权代表 !eu\ShI  
authorized share capital 法定股本 !{1;wC(b  
automated quotation system 自动报价系统 olv0w ;s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @k-C>h()C  
自动交易系统〔香港期货交易所有限公司〕 s' 4O] k`  
automatic adjustment mechanism 自动调整机制 Vi m::  
automatic adjustment system 自动调整系统 V?L8BRnV  
Automatic Clearing House 自动票据交换所 \V(w=   
automatic exchange rates accumulation system 自动化汇率累集系统 ""f'L,`{.  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P:#KBF;a  
automatic teller machine [ATM] 自动柜员机 :{LNr!I?I  
autopay 自动转帐 \:BixBU7  
available assets 可用资产 \; voBU  
available fiscal reserve 现存财政储备 " "@kBY1C  
available profit 可用利润 En9>onJ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 `VrQ? s  
average 平均;平均数;海损 =vs]Kmm  
average basic salary 平均基本薪金 /2f  
average consumer expenditure 平均消费开支;一般消费开支 RVN;j4uMg  
average cost 平均成本 >d3`\(v-  
average cost of land production 增辟土地平均成本 WR"?j 9y_q  
average daily turnover 平均每日成交额 41v#|%\w  
average daily wage rate 平均每日工资率 1j*E/L  
average expenditure pattern 平均开支模式 y3 "+4e  
average growth rate 平均增长率 5La' I7q  
average net fixed assets 固定资产平均净值 `nCVO;B  
average of relatives 相对价格平均数 O#@G .~n?  
average price 平均价格 4{QD: D(D  
average propensity to consume 平均消费倾向;一般消费倾向 >Jk]=_%  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^O3i)GO  
average rate 平均率 p:NIRs  
average revenue 平均收入;平均收益 GY t|[GC  
average stock 平均库存;平均存货 )61X,z  
average yearly rent 平均年租 / q| o  
avoidance of double taxation 避免双重课税 *B)J(^M!q  
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 m%cwhH_B  
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