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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:  nyZ?m  
A share A股;甲类股份 ~Fo`Pr_  
abatement of tax 减税;减扣免税额 d>/4z#R}-  
ABN AMRO Bank N.V. 荷兰银行 _I%mY!x\`  
above-the-line expenditure 线上项目支出;经常预算支出 r#d]"3tH  
above-the-line receipt 线上项目收入;经常预算收入 U+ uIuhz  
ABSA Asia Limited 南非联合亚洲有限公司 7o-}86x#  
absolute change 绝对数值变更 )+.AgqxI  
absolute expenditure 实际开支 "WqM<kLa  
absolute guideline figure 绝对准则数字 qz 29f  
absolute interest 绝对权益 xzRC %  
absolute order of discharge 绝对破产解除令 eTt{wn;6  
absolute profit margin 绝对利润幅度 5;[0Q  
absolute value 实值;绝对值 ?[ D6|gp  
absolutely vested interest 绝对既得权益 R=W$3Ue~,  
absorbed cost 已吸收成本;已分摊成本 7N0m7SC  
absorption 吸收;分摊;合并 #Z]<E6<=9  
absorption rate 吸收率;摊配率;分摊率 `KE(R8y  
ACB Finance Limited 亚洲商业财务有限公司 (JiEV3GH  
acceptable form of reciprocity 合理的互惠条件 Koz0Xy  
acceptable rate 适当利率;适当汇率 7A  
acceptance agreement 承兑协议 AI .2os*  
acceptance for honour 参加承兑 ve4 QS P  
acceptor 承兑人;接受人;受票人 *T{KpiuP  
acceptor for honour 参加承兑人 Q8DKU  
accident insurance 意外保险 )EG-xo@X  
Accident Insurance Association of Hong Kong 香港意外保险公会 (; Zl  
accident insurance scheme 意外保险计划 ltd'"J/r  
accident year basis 意外年度基准 l4OPzNc'  
accommodation 通融;贷款 *}LQZFrnX  
accommodation bill 通融票据;空头票据 |h:3BV_  
accommodation party 汇票代发人 R xWD>:  
account balance 帐户余额;帐户结余 }Ub "Vb  
account book 帐簿 n4zns,:)/  
account collected in advance 预收款项 &jDRRT3  
account current book 往来帐簿 tdC kvVE  
account of after-acquired property 事后取得的财产报告 1'5 !")r  
account of defaulter 拖欠帐目 ezd@>(hJ  
account payable 应付帐款 Kw>gg  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 E} ]SGU"  
account receivable 应收帐款 _xdttO^N  
account receivable report 应收帐款报表 ;~s@_}&  
account statement 结单;帐单;会计财务报表 7p18;Z+6>X  
account title 帐户名称;会计科目 *kDV ^RBfq  
accountant's report 会计师报告 <pUc( tPoz  
Accountant's Report Rules 会计师报告规则 j MA%`*r  
accounting and auditing procedure 会计与审计程序;会计与核数程序 _[ `"E'  
Accounting Arrangements 《会计安排》 s_,&"->  
accounting basis 会计基础 <zu)=W'R]  
accounting by Official Receiver 破产管理署署长呈交的帐目 qj?I*peK)  
Accounting Circular 《会计通告》 wJF$<f7P  
accounting class 会计类别 UOI Z8Po  
accounting date 记帐日期;会计结算日期 td+[Na0d  
accounting for money 款项核算 1z[blNs&  
Accounting Officer 会计主任 4_S%K&  
accounting period 会计报告期;会计期 <JJi  
accounting policy 会计政策;会计方针 P+3)YO1C  
accounting practice 会计惯例 sQT,@'"  
accounting principle 会计准则 `RE1q)o}8M  
accounting record 会计记录 dGc>EZSdj  
accounting report 会计报告 ix}*whW=U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K9Pw10g'  
Accounting Society of China 中国会计学会 <lLk (fC  
accounting statement 会计报表 p|w;StLy  
accounting system 会计制度;会计系统 c>Ljv('bj  
accounting transaction 会计事项;帐务交易 ~#[ ZuMO?  
accounting treatment 会计处理 B?_ujH80m  
accounting year 会计年度 m<22E0=g  
accretion 增值;添加 t,;b*ZR  
accrual 应计项目;应累算数目 jdVdz,Y  
accrual basis 应计制;权责发生制 *$>$O%   
accrual basis accounting 应计制会计;权责发生制会计 s[@@INU  
accrue 应累算;应计 Iyvl6  
accrued benefit 应累算利益 SHPZXJ{  
accrued charges 应计费用 ?r~](l   
accrued cumulative preference share dividend 应累算的累积优先股股息 ]9pcDZB  
accrued expenses 应累算费用 k4nA+k<WI`  
accrued interest payable 应付利息;应计未付利息 ;d  >  
accrued interest receivable 应收利息;应计未收利息 kC[nY  
accrued right 累算权益 |zL.PS  
accruing profit 应累算的利润 6_a.`ehtj<  
accumulated fiscal reserve 累积财政储备 5(OF~mX#  
accumulated profit 累积利润;滚存溢利 zphStiwIQ  
accumulated reserve 累积储备 ~9ILN~91  
accumulation of surplus income 累积收益盈余 d_Vwjv&@/"  
acquired assets 既得资产 ({x<!5XL  
acquisition 收购;购置;取得 S[M\com'  
acquisition cost 购置成本 b;Im +9&  
acquisition expenses 购置费用 ; bDFrG  
acquisition of 100% interest 收购全部股权 /7zy5  
acquisition of control 取得控制权 x]U (EX`t$  
acquisition of fixed assets 购置固定资产 kL qFh<  
acquisition of shell “买壳” H\!u5o&}`  
acquisition price 收购价 cjO,#W0&f  
act of God 天灾 &On0)G3Rc  
acting partner 执事合伙人 P^LOrLmo8  
active market 买卖活跃的市场;交投畅旺的市场;旺市 63- YWhs;  
active partner 积极参与的合伙人 >Y< y]vM:  
active trading 交投活跃 G8?<(.pi@  
actual circulation 实际流通 K+mtuB]yr  
actual cost 实际成本 Qi7^z;  
actual expenditure 实际开支;实际支出 ,K6]Q|U@r  
actual income 实际入息;实际收入;实际收益 {1YT a:evl  
actual market 现货市场 Vd^`Hv&i  
actual price 现货价;实际价格 @w:sNXz-  
actual profit 实际利润 ;h3*MR  
actual quotation 实盘;实际价位;实际报价 Xc5[d`]  
actual year basis 按实际年度计算 :<IW'  
actuals 实货 Gb \ 7W  
actuarial investigation 精算调查 |@-WC.  
actuarial principle 精算原则 @;,O V&XYn  
actuarial report 精算师报告 jIc;jjAF  
Actuarial Society of Hong Kong 香港精算学会 @]#+`pZ4A  
actuarial valuation 精算师估值 ~K],hi^<P  
actuary 精算师 S8vmXlD  
ad referendum agreement 暂定协议;有待覆核的协定 C12 7he  
ad valorem duty 从价税;按值征税 {nOK*7+ "  
ad valorem duty system 从价税制 T[q-$8U  
ad valorem fee 从价费 r5iO%JFg  
ad valorem tariff 从价关税 @#H{nj Z  
additional allowance 额外免税额 )3B5"b,  
additional amount for unexpired risk 未过期风险的额外款额 rb\Ohv\  
additional assessable profit 补加应评税利润 ?3z+|;t6C  
additional assessment 补加评税 3]Lk}0atpL  
additional commitment 额外承担 Tz L40="F  
additional commitment vote 额外承担拨款 W@$p'IBwm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (\/HGxv  
additional dependent parent allowance 供养父母额外免税额 O\KAvoQ%s  
additional provision 额外拨款 c)6Y.[).  
additional stamp duty 附加印花税 X-{:.9  
additional tax 补加税罚款;补加税款 }\ DQxHG  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 EJtU(HmW  
adjudged bankrupt 被裁定破产 Z#MODf0H@  
adjudicated bankrupt 裁定破产人 BtHvfoT  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 JN KZ'9  
adjudication of bankruptcy 裁定破产;宣告破产 F5<{-{Ky  
adjudication of insolvency 裁定无力偿还债务 LMG\jc?,  
adjusted actual 经调整的实数;调整后的实数 M<~F>(wxA  
adjusted current assets 经调整的流动资产;调整后的流动资产 C aJD*  
adjusted figure 经调整的数字;调整后的数额 )#ujF~w>  
adjusted liabilities 经调整的负债;调整后的负债 QT&{M #Ydn  
adjusted loss 经调整的亏损;调整后的亏损 #=.h:_9  
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 #Aanv  
adjusted profit 经调整的利润;调整后的利润 0~1P&Qs<  
adjusted surplus 经调整的盈余额;调整后的盈余额 VDmd+bvJV  
adjusted value 经调整的价值;调整后的价值 t+(CAP|,  
adjustment 调整;修订;理算〔保险〕 I3 x}F$^  
adjustment centre 调剂中心  xBG1up<z  
adjustment lag 调整过程的时间差距;调整时差 "\=_- `  
adjustment mechanism 调整机制 >aWJ+  
adjustment of loss 亏损调整 uATBt   
adjustment process 调整过程;调整程序 *-Yw0Y[E  
adjustment range 调整幅度 +%Gm2e;_u  
administered exchange rate 受管制汇率 gwYd4  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e#OU {2X  
administration expenses 行政费用 Ul'G g  
administration fee 手续费;行政费 )w` Nkx  
administration in bankruptcy 破产管理 (_08?cN  
administration order 遗产管理令 `WW0~Tp3  
administrator 管理人;遗产管理人 }I`|*6Up  
administrator of the estate 遗产管理人 ,`7GI*Vq  
admission of debt 债项承认书 Cp* n2  
admission of proof 接纳债权证明 8Z!ea3kAT  
advance 放贷款项;垫付款项;预支款项;预付款项 H5I#/j  
advance account 暂支帐目;预付款帐户 N_ DgnZ7*  
advance compensation 预付补偿金 tj&A@\/  
advance from shareholder 股东垫款 =% JDo  
advance pending reimbursement 预支以待日后付还 )yK!qu  
advanced economy 先进经济体系 I^|bQ3sor  
advancement 预付;预付财产 09?<K)_G  
advances warrant 垫款令 W[m_IY  
advancing 贷出 yN o8R[M  
adverse balance 逆差 UiEB?X]-l'  
adverse exchange 逆汇 IyuT=A~Ki  
advertisement addressed to shareholders 在报章刊登的致股东通告 7A|jnm  
advice for collection 托收通知书 4>E2G:  
advice of drawing 提款通知书;汇票通知书 t;1NzI$^  
advice of payment 付款通知 ~GeYB6F  
Advisory Committee [Securities and Futures Commission] ,'673PR  
谘询委员会〔证券及期货事务监察委员会〕 FS}z_G|4]  
Advisory Committee on Diversification 经济多元化谘询委员会 +J4t0x  
affidavit 誓章;遗产申报誓章 %dU}GYL_  
affidavit of no receipt 述明无收款的誓章 /YbL{G )j}  
affiliate 联号;联营公司;附属公司 eBV{B70k  
affiliated company 附属公司;联号;联营公司 w8i!Qi#y5D  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 "J1ar.li  
affordability 负担能力 }a1UOScO0  
African Development Bank [AfDB] 非洲开发银行 1m)/_y~1 k  
after-acquired property 事后取得的财产 WI,=?~-   
after-hours dealing 市后交易 Dn3~8  
after-tax profit 税后盈利;税后利润;税后溢利 @i h}x  
agency agreement 代理协议 !T~d5^l!  
agency expenses 代理机构的开支 1W g8jr's  
agency fee 代理费 $OD5t5eTsM  
Agency Law 《代理法》 kt#W~n  
agent 代理人;承销人 h,+=h;!  
agent of company 公司代理人 f.$o|R=v  
agent's fee 代理人费;经纪费 z)~!G~J]  
aggregate 总计;总数;总体数字 +;Gl>$  
aggregate amount 总款额;总额 ~e+w@ lK  
aggregate assets and liabilities 总体资产与负债 Q=8 cBRe  
aggregate at constant price 按固定价格计算的总体数字 zOOX>3^  
aggregate demand 总需求 iFA"m;$  
aggregate gross position 总持仓量 ,lJ6"J\8.  
aggregate limit 总限额 S8RB0^Q7  
aggregate of salaries tax 合计薪俸税 Q ?t  
aggregate performance 总体表现;总体业绩 dmy-}.pqN  
aggregate supply 总体供应 zFr}$  
aggregate surplus 总盈余 pQY>  
aggregate total 整体总额 Q2NnpsA^6  
aggregate value 总值;合计价值 G~L?q~b  
aggregated basis 合计基准 `RcNqPY#S  
aggregated net chargeable income 合计应课税入息实额 sriz b  
aggregation 合并计算;合计;总和 JY+[  
aggregation of incomes of husband and wife 夫妇入息合并计算 ? ^CGJ1  
aggregation of property 财产的总和 2>k)=hl:  
agio 差价;贴水 R6XMBYK^  
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》 F/SsiUBS  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Cpcd`y=IN  
《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》 0AKwZ' &H  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment E3skC%}  
《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》 =.hDf<U  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 1}E@lOc  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 |q2lTbJ  
agreement for a settlement 授产协议 {UBQ?7.jE  
agreement for assignment 转让协议 Bedjw =B  
agreement for sale 售卖协议;买卖协议 e}[we:  
agreement for sale and purchase 买卖协议 B?y t%f1  
agreement for the payment of interest 支付利息协议 L"I] mQvd  
agreement for the repayment of money 还款协议 ?ljod6  
agreement of reinsurance 再保险协议 Xh"iP%  
Agricultural Bank of China 中国农业银行 n;-r W;ZO  
air passenger departure tax 飞机乘客离境税 YnWl'{[ C  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <WJ0St  
airport tax 机场税 c$kb0VR  
alcohol duty 酒精税 ON0+:`3\  
alienation 让与;让渡;转让 Td1ba^J  
alimony 生活费;赡养费 *v ^"4  
All Ordinaries Index [AOI] 所有普通股指数 v|(b,J3  
all risks 全险;综合险 ~x"79=!W  
All Sales Record for Stock Market 《股票市场成交报告》 Rl4zTAI  
Allied Capital Resources Limited 新联财务有限公司 OX/.v?c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 JvL'gJ$70  
allocation letter 拨款信件 )K>@$6H +2  
allocation of fund 分配款项;预留款项 DS}rFU  
allocation of profit 利润分配;溢利分配 5Y=\~,%\oH  
allocation warrant 拨款令 Lu39eO6  
allotment 分配;配股 \%Rta$ O?S  
allotment notice 股份配售通知;配股通知 F ^t?*   
allotment of shares 股份分配 t}k'Ba3]:Y  
allowable 可获宽免;免税的 bxSKe6l  
allowable business loss 可扣除的营业亏损 IW o~s  
allowable expenses 可扣税的支出 ai jGz<  
allowance 免税额;津贴;备抵;准备金 LIC~Kehi  
allowance for debts 债项的免税额 Cw&D}  
allowance for depreciation by wear and tear 耗损折旧免税额 G5#}Ed4  
allowance for funeral expenses 殡殓费的免税额 n E}<e:  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ygi1"X}  
allowance for repairs and outgoings 修葺及支出方面的免税额 FP'lEp  
allowance to debtor 给债务人的津贴 ,Kf8T9z`  
alteration of capital 资本更改 -wQ^oOJ  
alternate trustee 候补受托人 J%:/<uCmZ  
amalgamation 合并 ]esLAo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Gj19KQ1G  
ambit of charges 征税范围;收费范围 a@y5JxFAy  
amended valuation 经修订的估值 L1kM~M  
American Commodities Exchange 美国商品交易所 Y\e]2  
American Express Bank Limited 美国运通银行 w<e;rKr   
American Stock Exchange 美国证券交易所 =l4\4td9p  
amortization 摊销 C%_  
amount due from banks 存放银行同业的款项 (}1v^~FXj  
amount due from banks abroad 存放海外银行同业的款项 >2CusT2  
amount due from holding companies 控股公司欠款 ~]W[ {3 ;  
amount due from local banks 存放本港银行同业的款项 O| J`~Lk  
amount due to banks 银行同业的存款 %y\eBfW,/  
amount due to banks abroad 海外银行同业的存款 RC{Z)M{~  
amount due to holding companies 控股公司存款 aXbNDj ][  
amount due to local banks 本港银行同业的存款 n_aNs]C9R  
amount due to outport banks 外埠银行同业的存款 W0MnGzZ  
amount for note issue 发行纸币的款额 mH*@d"  
amount of bond 担保契据的款额 2Uv3_i<  
amount of consideration 代价款额 iSr`fQw#  
amount of contribution 供款数额 Ivt} o_b*  
amount of indebtedness 负债款额 Y3$PQwn .P  
amount of principal of the loan 贷款本金额 25a#eDbqi  
amount of rates chargeable 应征差饷数额 PIEW\i  
amount of share capital 股本额 rW~?0  
amount of sums assured 承保款额 [j}7@Mr`\  
amount of variation 变动幅度 g"]<J &  
amount of vote 拨款数额 3P#+) F~  
amount payable 应付款额 5`"*y iv  
amount receivable 应收款额 ]LBvYjMY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 @?3vRs}h  
analysis 分析 KT];SF ^Y  
ancillary risk 附属风险 ]bN&5.|  
annual account 周年帐目;周年帐目报表;年度决算;年结 ,t%CK!8  
annual accounting date 年结日期 ?S@R~y0K  
annual allowance 每年免税额;年积金;年度津贴;年津 }-{b$6]  
annual balance 年度余额 `[@^m5?b-  
annual disposable income 每年可动用收入 te;Ox!B&  
annual estimates 周年预算 @0ov!9]Rw-  
annual fee 年费 &cu] vw  
annual general meeting 周年大会 *hZ~i{c,7  
annual growth rate 年增率;每年增长率 ;Lsjh#  
annual long-term supplement 长期个案每年补助金 >{ECyh;  
annual pensionable emolument 可供计算退休金的年薪 &7($kj  
annual report 年报 r2SJp@f  
Annual Report on the Consumer Price Index 《消费物价指数年报》 uGa(_ut  
annual return 周年报表;周年申报表;每年报税表格 'l' X^LMD  
Annual Return Rules 《周年报表规则》 +#*&XX5A#?  
annual review of consumer prices 每年消费物价回顾 kQwm"Z  
annual roll-forward basis 逐年延展方式 +2EHmuJ;  
annual salary 年薪 y)p$_.YFF  
annual statement 年度报表;年度决算表 Bn1L?>G  
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 2~M;L&9-  
annuitant 年金受益人 eA1k)gjE  
annuity 年金 E5*-;>2c  
annuity contract 年金合约 3V/_I<y  
annuity on human life 人寿年金 xHv|ca.E  
antecedent debt 先前的债项 x[PEn  
ante-dated cheque 倒填日期支票 ApG'jN  
anticipated expenditure 预期开支 gHvW e  
anticipated net profit 预期纯利 #juGD9e  
anticipated revenue 预期收入 7sud/*+F  
anti-inflation measure 反通货膨胀措施 : 'd76pM-  
anti-inflationary stance 反通货膨胀立场 emv;m/&8  
apparent deficit 表面赤字 (|<h^] y3  
apparent financial solvency 表面偿债能力 Bw 3F7W~l  
apparent partner 表面合伙人 p;qRm} 0}  
application for personal assessment 个人入息课税申请书 gH i~nEH  
application of fund 资金应用 Nt zq"ces)  
application to release as liquidator and to destruct the books of accounts and documents QT1:> k  
申请免除清盘人职务及毁灭帐簿与文件 %Lp2jyv.  
appointed actuary 委任精算师 MUbhEau?  
appointed auditor 委任核数师;委任审计师 _\,rX\  
appointed trustee 委任的受托人 ^91sl5c8yD  
appointer 委任人 5ys #L&q'Z  
apportioned pro rata 按比例分摊 oUQGLl!V  
apportionment 分配;分摊 ;'=VrE6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X2 \E9hJg  
apportionment formula 分摊方程式 [i(Cl}  
apportionment of estate duty 遗产税的分摊 DC|xilP1O  
appraisal 估价;评估 9m\)\/V  
appreciable growth 可观增长 S9G8aea/  
appreciable impact 显着影响 0 &*P}U}Uc  
appreciable increase 可观增长 m x3}m?WQ  
appreciation 增值;升值 [as-3&5S  
appreciation against other currencies 相对其他货币升值 oMh~5 W  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +P [88!  
appreciation tax 增值税 u?q&K|  
appropriation 拨款;拨用;拨付 Zk]k1]u*5  
appropriation account 拨款帐目 3TU'*w &  
Appropriation Bill 拨款法案 7o;x (9  
appropriation-in-aid system 补助拨款办法 j7@!J7S  
approved assets 核准资产 ljup#:n  
approved basket stock 认可一篮子证券 nU} ~I)@V  
approved budget 核准预算 gf0PMc3l  
approved charitable donation 认可慈善捐款 /:#j ?c  
approved charitable institution 认可慈善机构 $Hp.{jw  
approved currency 核准货币;认可货币 j';n8|Y9  
approved estimates 核准预算 $42Au2Jg  
approved estimates of expenditure 核准开支预算 E7rX1YdR  
approved overseas insurer 核准海外保险人 o-SRSu  
approved overseas trust company 核准海外信托公司 *-9#/Cp  
approved pooled investment fund 核准汇集投资基金 lq1[r~  
approved provident fund scheme 认可公积金计划 tgO+*q5B  
approved provision 核准拨款 PSW #^o  
approved redeemable share 核准可赎回股份 PqT"jOF]n  
approved regional stock 认可地区性证券 0fnZR$PB  
approved retirement scheme 认可退休金计划 }  c{Fa&  
approved subordinated loan 核准附属贷款 =a?a@+  
arbitrage 套戥;套汇;套利 gWFL  
arbitrageur 套戥者;套汇者 UskZ%J  
arbitrary amount 临时款项 /GsSrP_?]  
arrangement 措施;安排;协定 o*%3[HmV  
arrears 欠款 *Jb_=j*)  
arrears of pay 欠付薪酬 so} l#  
arrears of revenue 逾期未收税款;逾期未收的帐项  ;e&!  
articles of association 组织章程;组织细则;组织章程细则 wX-RQ[2X  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 myD{sE2A  
ascertainment of profit 确定利润 1 h<fJzh  
"Asia Clear" “亚洲结算系统” jo_o` j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mYX56,b}5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j: <t  
Asian Development Fund [ADF] 亚洲发展基金 q^u1z|'Z  
Asian dollar bond 亚洲美元债券 Lb!r(o>8Cb  
Asian dollar market 亚洲美元市场 dO+kPC  
Asian dollar rate 亚洲美元利率 7k 3p'FeS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 /r-8T>m  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w3<Z?lj:  
asked price 沽盘;喊价;索价;卖方报价 EtGH\?d~]  
assessable income 应评税入息 6/|U  
assessable loss 应评税亏损 c2/FHI0J;  
assessable profit 应评税利润 rW[SU:  
assessable value 应评税值 'yE*|Sx  
assessed profit 估定利润 `/c7h16  
assessed value 经评估价值 -dg}BM  
assessment 评税;评定;估价;评税单 u-lrTa""z  
assessment number 评税编号;估价编号 ?LM:RADCm  
assessment of additional tax 补加税评税 h>dxBN  
assessment of performance 业绩评估;实绩评价 ]yo_wGiwY  
Assessor 评税主任 F\JLbY{x]  
asset price bubbles 资产价格泡沫 +q7qK*  
asset-backed securities 具资产保证的证券 DK)u)?!  
assets accretion 资产增值 Fl<(m  
assets and liabilities 资产与负债 K~USK?Q%  
assets betterment statement 资产递增表;资产改进表 CP +4k.)*O  
assets lending 实物放款;有抵押贷款 Wt(Kd5k0'2  
assets of the company passing on the death 死者去世时转移的公司资产 ?;Un#6b  
assets pledged as security for liabilities 用作负债抵押的资产 =Qyqfy*@D?  
assets portfolio 资产投资组合 1sD~7KPg?  
assets price 资产价格 *h2`^Z  
assets quality 资产质素 hPcS, p{%  
assets realization 资产变现 1c'79YU  
assets refinancing arrangement 资产再集资安排 5KK{%6#f\  
assets securitization 资产证券化 "rVU4F)  
assets situated outside Hong Kong 在香港以外地方的资产 T 4eWbNSs  
assets stripping 削减资产;拆卖资产 THJ 3-Ug  
assets value 资产值 ` %uK0qw"  
assignee 承让人 L4~ W/6A  
assignment 转让;转让书;转让契 M]1;  
assignment of interest 权益转让 GN0duV  
assignment of letters patent and trade mark 专利证书及商标转让 N.jA 8X  
assignment of property 物业转让;物业转让书 rrAqI$6  
assignment right 转让权 +B#qu/By  
assignor 转让人 gNTh% e  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 2@fa rx:  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 +1x)z~q=  
associate member 附属会员 zFOL(s.h|0  
associated body corporate 相联法人团体 !Pw$48cg  
associated company 相联公司;联属公司 q=njKC  
associated corporation 相联法团 ;:U<ce=  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] O'OFz}x),  
公认会计师公会〔英国〕 A9t8`|1"%H  
Association of Futures Exchange Brokers 香港期货经纪协会 M</Wd{.g"  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bhn5Lz$z  
association of underwriters 承保人组织 o,J^ e_  
assumption of control 接管 {(%~i37  
assurance 担保;保险;转易;转易书 !\ZcOk2  
assurance of interest 权益的转易 ( :iPm<  
at 19XX price 按一九XX年价格计算 c88_}%h?(  
at a discount 按赔价计算;按贴水价格计算;打折扣 8|6~o.B.G  
at a premium 按溢价计算;按升水价格计算 r( M[8@Nz  
at call 通知付款;按通知 rfX=*mjt  
at constant market price 按固定市价计算 e^=NL>V6p  
at constant price 按固定价格计算 g*F~8+]Y  
at cost 按成本计算 Mo_$b8i  
at current market price 按当时市价计算;按现时市价计算 bTiBmS  
at current price 按当时价格计算;按现时价格计算 >d97l&W  
at factor cost 按要素成本计算;按生产要素成本计算 J)#S-ZB+'k  
at money-of-the-day price 按付款当日价格计算 } #qQ2NCH  
at or better 按指定或较佳价位〔买卖指令〕 $.9 +{mz  
at par 按面值计算;平价 '<W<B!HP5Z  
at sight 见票即付 lr0M<5d=p  
at the close 按收市盘 zXjw nep  
at the opening 按开市盘 ^@K WYAAW5  
attestation 见证;见证条款 8]HY. $E  
at-the-money option 平价期权 %{U"EZ]D!  
attorney 受权人;受托代表人 5*Btb#:  
attornment 新拥有人承认书 ?T <rt  
attributable profit 可归属利润 ~~@y_e[N#l  
attributable share value 可归属股份价值 =D5wqCT(Q  
Auckland Stock Exchange 奥克兰证券交易所 |WBZN1W)  
auction 拍卖 ZB$NVY  
auctioneer 拍卖商 pu#[pa  
audit 审计;核数 HJ",Sle  
Audit Commission 审计署 =6fB*bNk]  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] RbKwO} z$q  
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〕 t|_{;!^  
audit review 帐目审查 FD))'!>  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  jC4O`  
audited account 审计帐目;经审计的帐目 o<nS_x  
audited annual account 经审计的周年帐目 &1l~&,,  
audited balance sheet 经审计的资产负债表 *t]v}ZV*  
auditor 核数师;核数主任;审计师 jI A#!4  
auditor's certificate 核数师证明书;审计师证明书 }qL~KA{&  
auditor's report 核数师报告;审计师报告 >;7a1+`3  
Aussie bond 澳元债券 $cu]_gu  
austerity budget 紧缩预算 R B%:h-t4  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4dD2{M  
Australia All Ordinaries Index 澳洲所有普通股票指数 kf'=%]9#_T  
Australian Dollar [AUD] 澳元 @+E7w6>%  
Australian Options Market 澳大利亚期权市场 6^ab@GrN\  
Australian Securities Commission 澳洲证券事务监察委员会 83Uw  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Y0}4WWV  
Australian Stock Exchange 澳大利亚证券交易所 i(Vm!Y82  
Austrian Schilling [ATS] 奥地利先令 7VY8CcL  
authentication 认证;鉴证 3Soy3Xp  
authority to purchase 委托购买证;委购书 y] y9'5_  
authorization 认可;核准;授权;授权书 Hr&Ere8.4p  
authorization by direction 指示授权 E?_ zZ2  
authorization by instruction 指令授权 Wt:~S/l  
authorization by warrant 令状授权 +<{m45  
authorization of unit trust 单位信托的认可 ] );NnsG  
authorized agent 指定代理人 ^o bC4(  
authorized capital 法定资本  E>"8 /  
authorized clerk 出市员 ) P%4:P  
authorized dealer 认可交易商 MO TE/JG  
authorized financial institution 认可财务机构 <%&_#<C)  
authorized fund 认可基金 hX3@f;[B2  
authorized fund house 获授权的基金公司;认可基金公司 5VZjDg?  
authorized institution 认可机构 7DZTQUb"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z vRxi&Z{?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W "k| K:  
authorized insurer 获授权保险人;获认可承保人 x9D/s`!  
authorized investment 特准投资项目 d#8e~  
authorized person 获授权人 .:N:pWe  
authorized representative 获授权代表 FB_NkXR  
authorized share capital 法定股本 dXK-&Po'  
automated quotation system 自动报价系统 ^7^2D2[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tpGCrn2w>  
自动交易系统〔香港期货交易所有限公司〕 %I0}4$  
automatic adjustment mechanism 自动调整机制 }^ ,q#'  
automatic adjustment system 自动调整系统 =J xFp, Xr  
Automatic Clearing House 自动票据交换所 gH'3 dS!{  
automatic exchange rates accumulation system 自动化汇率累集系统 Sc{Tq\t;%  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 (0}j]p'w  
automatic teller machine [ATM] 自动柜员机 #D0 ~{H  
autopay 自动转帐 `O n(v  
available assets 可用资产 x0ne8NDP  
available fiscal reserve 现存财政储备 Why"G1`  
available profit 可用利润 f"P$f8$  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 _A3X6  
average 平均;平均数;海损 @ZG>mP1Vo  
average basic salary 平均基本薪金 ST% T =_q  
average consumer expenditure 平均消费开支;一般消费开支 s??czM2O  
average cost 平均成本 yV2e5/i  
average cost of land production 增辟土地平均成本 wASX\D }  
average daily turnover 平均每日成交额 GFt1  
average daily wage rate 平均每日工资率 yquAr$L!  
average expenditure pattern 平均开支模式 ]x_F{&6U8  
average growth rate 平均增长率 GV>&g  
average net fixed assets 固定资产平均净值 _Jy,yMQ^[_  
average of relatives 相对价格平均数 K~3Ebr  
average price 平均价格 Qsji0ikG  
average propensity to consume 平均消费倾向;一般消费倾向 37jQ'O U  
average propensity to save 平均储蓄倾向;一般储蓄倾向 LihdZ )  
average rate 平均率 TzY *;  
average revenue 平均收入;平均收益 KSsWjF}d  
average stock 平均库存;平均存货 R{`gR"*  
average yearly rent 平均年租 QTE:K?  
avoidance of double taxation 避免双重课税 I^:F)a:  
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 rKT)!o'  
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