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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: "3i80R\w`F  
A share A股;甲类股份 LQ(5D_yG.  
abatement of tax 减税;减扣免税额 *xo;pe)9  
ABN AMRO Bank N.V. 荷兰银行 H~dHVQtJZ  
above-the-line expenditure 线上项目支出;经常预算支出 Am4^v?q  
above-the-line receipt 线上项目收入;经常预算收入 ;y~{+{{Ow  
ABSA Asia Limited 南非联合亚洲有限公司 M|({ 4C  
absolute change 绝对数值变更 H9san5{  
absolute expenditure 实际开支 oS#'u 1k  
absolute guideline figure 绝对准则数字 it\DZGsg  
absolute interest 绝对权益 sL AuR  
absolute order of discharge 绝对破产解除令 w0j/\XN 2s  
absolute profit margin 绝对利润幅度 4]aiT8))  
absolute value 实值;绝对值 ./&zO{|0]  
absolutely vested interest 绝对既得权益 ^>X)"'0+  
absorbed cost 已吸收成本;已分摊成本 A6NxM8ybn+  
absorption 吸收;分摊;合并 $~,}yh;  
absorption rate 吸收率;摊配率;分摊率 << ;HY}s  
ACB Finance Limited 亚洲商业财务有限公司 7*>S;$  
acceptable form of reciprocity 合理的互惠条件 lTr*'fX  
acceptable rate 适当利率;适当汇率 (\T0n[  
acceptance agreement 承兑协议 8L -4}!~C  
acceptance for honour 参加承兑 )b&-3$?  
acceptor 承兑人;接受人;受票人 ~3bZ+*H>  
acceptor for honour 参加承兑人 >^yc=mM(g3  
accident insurance 意外保险 IObx^N_K  
Accident Insurance Association of Hong Kong 香港意外保险公会 -!|WZ   
accident insurance scheme 意外保险计划 cZgMA8 F  
accident year basis 意外年度基准 zRV!(Y  
accommodation 通融;贷款 ?AnjD8i  
accommodation bill 通融票据;空头票据 ^.D}k  
accommodation party 汇票代发人 ss`P QN  
account balance 帐户余额;帐户结余 \6lh `U  
account book 帐簿 ms}f>f=  
account collected in advance 预收款项 8VP"ydg-U  
account current book 往来帐簿 y7JZKtsFA  
account of after-acquired property 事后取得的财产报告 !.3R~0b  
account of defaulter 拖欠帐目 Il{^ j6  
account payable 应付帐款 wy{\/?~c  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]^:hyO K  
account receivable 应收帐款 g5[D&  
account receivable report 应收帐款报表 _\dt?(m|  
account statement 结单;帐单;会计财务报表 sn-)(XU!  
account title 帐户名称;会计科目 ?C &x/2lt  
accountant's report 会计师报告 OGJ=VQA  
Accountant's Report Rules 会计师报告规则 P3iA(3I24<  
accounting and auditing procedure 会计与审计程序;会计与核数程序 rQ    
Accounting Arrangements 《会计安排》 =n-z;/NL  
accounting basis 会计基础 )?w&oIj5  
accounting by Official Receiver 破产管理署署长呈交的帐目 %5JW< 9  
Accounting Circular 《会计通告》 Mo}H_8y  
accounting class 会计类别 B(j02<-  
accounting date 记帐日期;会计结算日期 1$$37?FE  
accounting for money 款项核算 |JUe>E*  
Accounting Officer 会计主任 -<^jGrb  
accounting period 会计报告期;会计期 LBiowd[  
accounting policy 会计政策;会计方针 Z-)[1+Hs  
accounting practice 会计惯例 -IBO5;2_  
accounting principle 会计准则 YP[LQ>  
accounting record 会计记录 3{N\A5 ~  
accounting report 会计报告 n6b3E *  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "7Eo>g   
Accounting Society of China 中国会计学会 c[SU5 66y  
accounting statement 会计报表 GR,J0LT   
accounting system 会计制度;会计系统 AG]W O8f)  
accounting transaction 会计事项;帐务交易 K7IyCcdB  
accounting treatment 会计处理 wms1IV%;  
accounting year 会计年度 v&xKi>A il  
accretion 增值;添加 ht?CH Uu  
accrual 应计项目;应累算数目 c~P)4(udT  
accrual basis 应计制;权责发生制 D" L|"qJ  
accrual basis accounting 应计制会计;权责发生制会计 jFtg.SD  
accrue 应累算;应计 ~32Pjk~  
accrued benefit 应累算利益 jm[}M  
accrued charges 应计费用 BBcj=]"_  
accrued cumulative preference share dividend 应累算的累积优先股股息 Fse['O~  
accrued expenses 应累算费用 #c-b}.R  
accrued interest payable 应付利息;应计未付利息 bSQRLxF  
accrued interest receivable 应收利息;应计未收利息 JwZ?hc  
accrued right 累算权益 )S^z+3p  
accruing profit 应累算的利润 EYG"49 c  
accumulated fiscal reserve 累积财政储备 sltk@  
accumulated profit 累积利润;滚存溢利 J' W}7r  
accumulated reserve 累积储备 )o{VmXe@@  
accumulation of surplus income 累积收益盈余 5O&d3;p'  
acquired assets 既得资产 N/K=Ygv.  
acquisition 收购;购置;取得 ~z5@V5 z  
acquisition cost 购置成本 1!!\+ c2*  
acquisition expenses 购置费用 <P1rqM9^  
acquisition of 100% interest 收购全部股权 !2z!8kI  
acquisition of control 取得控制权 G*B$%?n  
acquisition of fixed assets 购置固定资产 QZ&4:K+{  
acquisition of shell “买壳” 6 *Zj]is  
acquisition price 收购价 gQy~kctQ#  
act of God 天灾 5:UyUB  
acting partner 执事合伙人 \<ZLoy_  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7F9;Su3.  
active partner 积极参与的合伙人 F"'n4|q4n  
active trading 交投活跃 SET-8f  
actual circulation 实际流通 =+<d1W`>0  
actual cost 实际成本 i X%[YQ |  
actual expenditure 实际开支;实际支出 V5AW&kfd  
actual income 实际入息;实际收入;实际收益 UFe(4]^  
actual market 现货市场 %*kLEA*v  
actual price 现货价;实际价格 #|Oj]bd(=  
actual profit 实际利润 }p=g*Zo*C;  
actual quotation 实盘;实际价位;实际报价 aVwH  
actual year basis 按实际年度计算 77*qkKr  
actuals 实货 sK&,):"]R  
actuarial investigation 精算调查 7S<UFj   
actuarial principle 精算原则 1* ^'\W.  
actuarial report 精算师报告 dAL3.%  
Actuarial Society of Hong Kong 香港精算学会 /Wu|)tx  
actuarial valuation 精算师估值 n_P3\Y|  
actuary 精算师 (bv,02  
ad referendum agreement 暂定协议;有待覆核的协定 A "S/^<  
ad valorem duty 从价税;按值征税 h*3{6X#(/  
ad valorem duty system 从价税制 1CkdpYjsj  
ad valorem fee 从价费 g6%Z)5D]!  
ad valorem tariff 从价关税 ^ S  
additional allowance 额外免税额 .wy$-sG81  
additional amount for unexpired risk 未过期风险的额外款额 @*(4dt:V  
additional assessable profit 补加应评税利润 H-I{-Fm  
additional assessment 补加评税 OR4!YVVQ  
additional commitment 额外承担 oq$w4D0Z  
additional commitment vote 额外承担拨款 %ucjMa>t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f8'MP9Lv  
additional dependent parent allowance 供养父母额外免税额 rC BfD  
additional provision 额外拨款 02\JzBU  
additional stamp duty 附加印花税 =X-Tcj?3g  
additional tax 补加税罚款;补加税款 ^:u?ye;  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 O> c$sL0g  
adjudged bankrupt 被裁定破产 +@<KC  
adjudicated bankrupt 裁定破产人 !^y y0`k6  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Hx2En:^Gf  
adjudication of bankruptcy 裁定破产;宣告破产 nX^1$')gp  
adjudication of insolvency 裁定无力偿还债务 T5|c$doQ  
adjusted actual 经调整的实数;调整后的实数 +th%enRB  
adjusted current assets 经调整的流动资产;调整后的流动资产 q'G,!];qL  
adjusted figure 经调整的数字;调整后的数额 Kesy2mE  
adjusted liabilities 经调整的负债;调整后的负债 hat>kXm2K  
adjusted loss 经调整的亏损;调整后的亏损 *hdC?m. _  
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 y&oNv xG-  
adjusted profit 经调整的利润;调整后的利润 HjA_g0u  
adjusted surplus 经调整的盈余额;调整后的盈余额 WKl+{e  
adjusted value 经调整的价值;调整后的价值 @hif$  
adjustment 调整;修订;理算〔保险〕 zl%>`k!>  
adjustment centre 调剂中心 --fFpM3EvS  
adjustment lag 调整过程的时间差距;调整时差 o' 'wCr%  
adjustment mechanism 调整机制 BqH]-'1G  
adjustment of loss 亏损调整 JOb MZA$  
adjustment process 调整过程;调整程序 mC[UXN/  
adjustment range 调整幅度 A8DFm{})c  
administered exchange rate 受管制汇率 u~1o(Zn =  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7N=-Y>$X  
administration expenses 行政费用 ^2JpWY:|7  
administration fee 手续费;行政费 j_cs;G: "  
administration in bankruptcy 破产管理 g{:<2xI5P  
administration order 遗产管理令 jrMe G.e=D  
administrator 管理人;遗产管理人 wy,p&g)>  
administrator of the estate 遗产管理人 'ZP)cI:+X  
admission of debt 债项承认书 g(ogXA1  
admission of proof 接纳债权证明 ,Hn^z<f   
advance 放贷款项;垫付款项;预支款项;预付款项 Sr_VL:Gg  
advance account 暂支帐目;预付款帐户 9GLb"6+PK  
advance compensation 预付补偿金 'h1b1,b~  
advance from shareholder 股东垫款 > \Sr{p5KR  
advance pending reimbursement 预支以待日后付还 j&R+2%  
advanced economy 先进经济体系 58V[mlW)O0  
advancement 预付;预付财产 9 QC.TG@  
advances warrant 垫款令 iK()&TNz  
advancing 贷出 :dI\z]Y(  
adverse balance 逆差 G?c-79]U  
adverse exchange 逆汇 kAA>FI6  
advertisement addressed to shareholders 在报章刊登的致股东通告 s{bdl[7  
advice for collection 托收通知书 \e3`/D  
advice of drawing 提款通知书;汇票通知书  vZj`|  
advice of payment 付款通知 je/!{(  
Advisory Committee [Securities and Futures Commission] .dMVoG5  
谘询委员会〔证券及期货事务监察委员会〕 7q =G&e7  
Advisory Committee on Diversification 经济多元化谘询委员会 XT>.`, sv  
affidavit 誓章;遗产申报誓章 l fZ04M{2  
affidavit of no receipt 述明无收款的誓章 E:`v+S_h  
affiliate 联号;联营公司;附属公司 @`36ku  
affiliated company 附属公司;联号;联营公司 "&.S&=FlI  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;)AfB#:d  
affordability 负担能力 = u[#2!  
African Development Bank [AfDB] 非洲开发银行 Px FWJ?=  
after-acquired property 事后取得的财产 A]0:8@k5  
after-hours dealing 市后交易 _ *f  
after-tax profit 税后盈利;税后利润;税后溢利 =ONHK F[UJ  
agency agreement 代理协议 +HT1ct+dI  
agency expenses 代理机构的开支 \daZ k /@  
agency fee 代理费 vQ}6y  
Agency Law 《代理法》 VZ& A%UFC  
agent 代理人;承销人 uw(NG.4  
agent of company 公司代理人 X1{[}!  
agent's fee 代理人费;经纪费 !~]<$WZV  
aggregate 总计;总数;总体数字 'G\XXf% J  
aggregate amount 总款额;总额 Fs_]RfG  
aggregate assets and liabilities 总体资产与负债 w;UqEC V  
aggregate at constant price 按固定价格计算的总体数字 XW{>-PBg:  
aggregate demand 总需求 g-c ;}qz  
aggregate gross position 总持仓量 1923N]b  
aggregate limit 总限额 %p^.|Me7  
aggregate of salaries tax 合计薪俸税 xL|;VyD  
aggregate performance 总体表现;总体业绩 05yZad*  
aggregate supply 总体供应 2*"Fu:a"`I  
aggregate surplus 总盈余 *]hBGr#6  
aggregate total 整体总额 ,)PiP/3B  
aggregate value 总值;合计价值 m5mu:  
aggregated basis 合计基准 g_5QA)4x  
aggregated net chargeable income 合计应课税入息实额 xx{!3 F  
aggregation 合并计算;合计;总和 i%e7LJ@5AW  
aggregation of incomes of husband and wife 夫妇入息合并计算 h$eEn l}  
aggregation of property 财产的总和 =K'cM=WM6  
agio 差价;贴水 jZ`;Cy\<B  
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》 -7J|l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3 rLTF\  
《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》 N7E$G{TT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _iNq"8>2  
《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》 T91moRv  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Bqma\1cgb  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lL1k.& |5m  
agreement for a settlement 授产协议 !*- >;:9B  
agreement for assignment 转让协议 2'=T[<nNB  
agreement for sale 售卖协议;买卖协议 Y0?5w0{  
agreement for sale and purchase 买卖协议 T~Q JO0  
agreement for the payment of interest 支付利息协议 Eu"_MgD  
agreement for the repayment of money 还款协议 `al<(FwGE  
agreement of reinsurance 再保险协议 .bBdQpF-  
Agricultural Bank of China 中国农业银行 jw-0M1B  
air passenger departure tax 飞机乘客离境税 *CHI2MB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &0f5:M{P  
airport tax 机场税 %p%%~ewmx  
alcohol duty 酒精税 N F)~W#  
alienation 让与;让渡;转让  : ]C~gc  
alimony 生活费;赡养费 3R+|5Uq8~  
All Ordinaries Index [AOI] 所有普通股指数 J!5$,%v  
all risks 全险;综合险 MEB it  
All Sales Record for Stock Market 《股票市场成交报告》 .^B*e6DAD  
Allied Capital Resources Limited 新联财务有限公司 d!eYqM7-G  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ,VO2a mI  
allocation letter 拨款信件 f^W;A"+  
allocation of fund 分配款项;预留款项 ZP{*.]Qu  
allocation of profit 利润分配;溢利分配 98^V4maR:  
allocation warrant 拨款令 '],J$ge  
allotment 分配;配股 SdD6 ~LS  
allotment notice 股份配售通知;配股通知 ,v"YqD+GC5  
allotment of shares 股份分配 *}P~P$q%  
allowable 可获宽免;免税的 -'6Dg  
allowable business loss 可扣除的营业亏损 UX7t`l2R  
allowable expenses 可扣税的支出 F$)[kP,wtO  
allowance 免税额;津贴;备抵;准备金 j]`PSl+w  
allowance for debts 债项的免税额 HTG%t/S  
allowance for depreciation by wear and tear 耗损折旧免税额 ](hE^\SC  
allowance for funeral expenses 殡殓费的免税额 d3xmtG {i  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 h $2</J"  
allowance for repairs and outgoings 修葺及支出方面的免税额 V:y'Qf2M  
allowance to debtor 给债务人的津贴 !r<pmr3f@7  
alteration of capital 资本更改 Ofs <EQ  
alternate trustee 候补受托人 E>K!Vrh-L  
amalgamation 合并 4 r45i:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3W N@J6?  
ambit of charges 征税范围;收费范围 v?geCe=ng  
amended valuation 经修订的估值 @{2 5xTt  
American Commodities Exchange 美国商品交易所 'dn]rV0(C  
American Express Bank Limited 美国运通银行 ff^=Ruf$  
American Stock Exchange 美国证券交易所 \.-bZ$  
amortization 摊销 7j-4TY~  
amount due from banks 存放银行同业的款项 Abc)i7!.,.  
amount due from banks abroad 存放海外银行同业的款项 j:v@pzTD  
amount due from holding companies 控股公司欠款 :.Wr{"`  
amount due from local banks 存放本港银行同业的款项 *}*FX+px)  
amount due to banks 银行同业的存款 c24dSNJg,  
amount due to banks abroad 海外银行同业的存款 h'{ C[d  
amount due to holding companies 控股公司存款 iUN Ib  
amount due to local banks 本港银行同业的存款 XuFYYx~ ^3  
amount due to outport banks 外埠银行同业的存款 ,0!}7;j_c  
amount for note issue 发行纸币的款额 'd9INz.  
amount of bond 担保契据的款额 #AJM6* G9  
amount of consideration 代价款额 9w7n1k.  
amount of contribution 供款数额 n"c[,k+R`U  
amount of indebtedness 负债款额 'DCTc&J['  
amount of principal of the loan 贷款本金额 , K~}\CR  
amount of rates chargeable 应征差饷数额 bE !GJZ  
amount of share capital 股本额 J| w>a  
amount of sums assured 承保款额 <<][hQs  
amount of variation 变动幅度 nWw":K<@Q_  
amount of vote 拨款数额 ;@oN s-  
amount payable 应付款额 R\!2l |_  
amount receivable 应收款额 K  &N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;~m8;8)  
analysis 分析 _uy44; zq  
ancillary risk 附属风险 a .k.n<  
annual account 周年帐目;周年帐目报表;年度决算;年结 &i6),{QN  
annual accounting date 年结日期 rX2.i7i,  
annual allowance 每年免税额;年积金;年度津贴;年津 9sYMSc~Bm  
annual balance 年度余额 )"7iJb<E  
annual disposable income 每年可动用收入 #Lh;CSS  
annual estimates 周年预算 Mh]Gw(?w  
annual fee 年费 iv J@=pd)B  
annual general meeting 周年大会 1~NT.tY  
annual growth rate 年增率;每年增长率 gCB |DY  
annual long-term supplement 长期个案每年补助金 *`5.|{<j{  
annual pensionable emolument 可供计算退休金的年薪 B|C2lu  
annual report 年报 tEvut=k'  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \@c,3  
annual return 周年报表;周年申报表;每年报税表格 G[uK-U  
Annual Return Rules 《周年报表规则》 Ga^"1TZ x  
annual review of consumer prices 每年消费物价回顾 oqO(PU  
annual roll-forward basis 逐年延展方式 8e1UmM[  
annual salary 年薪 6d<r= C=  
annual statement 年度报表;年度决算表 qN9(S:_Px  
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 }C"%p8=HM  
annuitant 年金受益人 / *#r`A  
annuity 年金 p>v$FiV2N  
annuity contract 年金合约 T $>&[f$6  
annuity on human life 人寿年金 Y!w`YYKP  
antecedent debt 先前的债项 f@wquG'  
ante-dated cheque 倒填日期支票 /NI;P]s.  
anticipated expenditure 预期开支 BYL)nCc  
anticipated net profit 预期纯利 ctZ uA+  
anticipated revenue 预期收入 ) j#`r/  
anti-inflation measure 反通货膨胀措施 #wwH m3  
anti-inflationary stance 反通货膨胀立场 X9W@&zQ  
apparent deficit 表面赤字 un mJbY;t  
apparent financial solvency 表面偿债能力 KOk4^#h@  
apparent partner 表面合伙人 -P$PAg5"2  
application for personal assessment 个人入息课税申请书 @zW]2 c  
application of fund 资金应用 O`IQ(,yef  
application to release as liquidator and to destruct the books of accounts and documents ohGJ1  
申请免除清盘人职务及毁灭帐簿与文件 pZ.ecZe/  
appointed actuary 委任精算师 dd%6t  
appointed auditor 委任核数师;委任审计师 WUn]F~Lt  
appointed trustee 委任的受托人 24 'J  
appointer 委任人 6jD=F ^jw  
apportioned pro rata 按比例分摊 %HhnSi1K  
apportionment 分配;分摊 w e//|fA<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 = SMXDaH  
apportionment formula 分摊方程式 ]nn98y+  
apportionment of estate duty 遗产税的分摊 #4 <SAgq  
appraisal 估价;评估 ]g3JZF-  
appreciable growth 可观增长 >C>.\  
appreciable impact 显着影响 nV|EQs4(  
appreciable increase 可观增长  ~d.Y&b  
appreciation 增值;升值 3wF;GG  
appreciation against other currencies 相对其他货币升值 G5BfNU  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 @Md/Q~>  
appreciation tax 增值税 U)o-8OEZ9  
appropriation 拨款;拨用;拨付 UERLtSQ  
appropriation account 拨款帐目 "<N*"euH  
Appropriation Bill 拨款法案 gh]cXuph  
appropriation-in-aid system 补助拨款办法 BA:VPTZq  
approved assets 核准资产 I5 p ? [  
approved basket stock 认可一篮子证券 sUO`uqZV  
approved budget 核准预算 PO: {t  
approved charitable donation 认可慈善捐款 0 1rK8jX  
approved charitable institution 认可慈善机构 Jq-]7N%k/  
approved currency 核准货币;认可货币 4SxX3Fw  
approved estimates 核准预算 W:2( .?  
approved estimates of expenditure 核准开支预算 ~,Zc%s~|  
approved overseas insurer 核准海外保险人 z2~ til  
approved overseas trust company 核准海外信托公司 eF$x1|  
approved pooled investment fund 核准汇集投资基金 .W%)*&WH\  
approved provident fund scheme 认可公积金计划 "%w u2%i  
approved provision 核准拨款 ?dg [:1R}  
approved redeemable share 核准可赎回股份 cKI9#t_  
approved regional stock 认可地区性证券 jvL[ JI,b  
approved retirement scheme 认可退休金计划 ~TD0z AA&  
approved subordinated loan 核准附属贷款 rglXs  
arbitrage 套戥;套汇;套利 'n3uu1C  
arbitrageur 套戥者;套汇者 $7ZX]%<s  
arbitrary amount 临时款项 kVMg 1I@  
arrangement 措施;安排;协定 O,f?YJ9S  
arrears 欠款 *L^,|   
arrears of pay 欠付薪酬 M5X&}cN6  
arrears of revenue 逾期未收税款;逾期未收的帐项 83_h J  
articles of association 组织章程;组织细则;组织章程细则 T.BW H2gRP  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )7Wf@@R'F  
ascertainment of profit 确定利润 UB@+c k  
"Asia Clear" “亚洲结算系统” R 'zWYQ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 gR;i(81U  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :4/3q|cn  
Asian Development Fund [ADF] 亚洲发展基金 YjKxb9  
Asian dollar bond 亚洲美元债券 f.$af4 u  
Asian dollar market 亚洲美元市场 Wd:uV  
Asian dollar rate 亚洲美元利率 dUZ ,m9u  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 @qAS*3j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #)O6 5GI  
asked price 沽盘;喊价;索价;卖方报价 V U3upy<  
assessable income 应评税入息 S2&4g/  
assessable loss 应评税亏损  ZBp/sm  
assessable profit 应评税利润 ?CPahU  
assessable value 应评税值 BW4J>{  
assessed profit 估定利润 n{mfn *r.  
assessed value 经评估价值 ^u ~Q/ 4  
assessment 评税;评定;估价;评税单 w<(pl%  
assessment number 评税编号;估价编号 W^l-Y %a/o  
assessment of additional tax 补加税评税 G_,jgg7  
assessment of performance 业绩评估;实绩评价 )Ql%r?(F+  
Assessor 评税主任 2c*GuF9(0  
asset price bubbles 资产价格泡沫 /82b S|  
asset-backed securities 具资产保证的证券 /a4{?? #e  
assets accretion 资产增值 SE  %pw9  
assets and liabilities 资产与负债 x7[BK_SY  
assets betterment statement 资产递增表;资产改进表 @\#td5'  
assets lending 实物放款;有抵押贷款 M8(t 'jN  
assets of the company passing on the death 死者去世时转移的公司资产 (f"4,b^]  
assets pledged as security for liabilities 用作负债抵押的资产 AoxA+.O  
assets portfolio 资产投资组合 !+v$)3u9  
assets price 资产价格 T_4/C2  
assets quality 资产质素 ud('0 r',D  
assets realization 资产变现 0 kW,I  
assets refinancing arrangement 资产再集资安排 /k3:']G,s  
assets securitization 资产证券化  f.)O2=  
assets situated outside Hong Kong 在香港以外地方的资产 <RL]  
assets stripping 削减资产;拆卖资产 W'M*nR|xo  
assets value 资产值 cbTm'}R(G  
assignee 承让人 N~'c_l  
assignment 转让;转让书;转让契 6=Otq=WH  
assignment of interest 权益转让 eJ-nKkg~a  
assignment of letters patent and trade mark 专利证书及商标转让 9G2FsM|,  
assignment of property 物业转让;物业转让书 "^GGac.  
assignment right 转让权 F:S}w   
assignor 转让人 TM%%O :3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Y.p;1"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =rdV ]{Wc  
associate member 附属会员 l*G[!u  
associated body corporate 相联法人团体 j0q&&9/Jj  
associated company 相联公司;联属公司 o }m3y  
associated corporation 相联法团 cw <l{A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] f3y=Wxk[  
公认会计师公会〔英国〕 jnwu9PQ  
Association of Futures Exchange Brokers 香港期货经纪协会 |2A:eI8 ^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ZbKg~jdF  
association of underwriters 承保人组织 'LDQgC*%  
assumption of control 接管 0w7DsPdS  
assurance 担保;保险;转易;转易书 A@#E@ ;lm  
assurance of interest 权益的转易 d&>^&>?$zh  
at 19XX price 按一九XX年价格计算 -XG@'P_  
at a discount 按赔价计算;按贴水价格计算;打折扣 4^<?Wq~  
at a premium 按溢价计算;按升水价格计算 I7 ]8Y=xf  
at call 通知付款;按通知 '~ 47)fN  
at constant market price 按固定市价计算 Zv{'MIv&v  
at constant price 按固定价格计算 <F'\lA9  
at cost 按成本计算 *{5fq_  
at current market price 按当时市价计算;按现时市价计算 {oL>1h,%3?  
at current price 按当时价格计算;按现时价格计算 Dw"\/p:-3  
at factor cost 按要素成本计算;按生产要素成本计算 s5. CFA  
at money-of-the-day price 按付款当日价格计算 #5uOx(>  
at or better 按指定或较佳价位〔买卖指令〕 Q,Eo mt  
at par 按面值计算;平价 m]&SNz=  
at sight 见票即付 E{vbO/|kf  
at the close 按收市盘 * v#o  
at the opening 按开市盘 @2#lI  
attestation 见证;见证条款 4<v&S2Yq  
at-the-money option 平价期权 }6ldjCT/,  
attorney 受权人;受托代表人 [#iz/q~}  
attornment 新拥有人承认书 0n'_{\yz  
attributable profit 可归属利润 NxILRKwO  
attributable share value 可归属股份价值 |V(0GB  
Auckland Stock Exchange 奥克兰证券交易所 vih9 KBT  
auction 拍卖 fN2lLn9/u  
auctioneer 拍卖商 TcoB,Kdce  
audit 审计;核数 wuo,kM  
Audit Commission 审计署 ;AG()NjOO:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6S{l' !s'  
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〕 xyxy`qRA  
audit review 帐目审查 qg$ <oL@~~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {4PwLCy  
audited account 审计帐目;经审计的帐目 hqdDm  
audited annual account 经审计的周年帐目 u1.BN>G  
audited balance sheet 经审计的资产负债表 K)P%;X  
auditor 核数师;核数主任;审计师 !'O@2{?B  
auditor's certificate 核数师证明书;审计师证明书 @}ZVtrz  
auditor's report 核数师报告;审计师报告 uw8f ~:LT  
Aussie bond 澳元债券 V.2_i*  
austerity budget 紧缩预算 8?C5L8)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Tsx>&WC  
Australia All Ordinaries Index 澳洲所有普通股票指数 _VXN#@y  
Australian Dollar [AUD] 澳元 y_[vr:s5pG  
Australian Options Market 澳大利亚期权市场 Qg/rRiV  
Australian Securities Commission 澳洲证券事务监察委员会 d"Y{UE  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 yh=N@Z*zP  
Australian Stock Exchange 澳大利亚证券交易所 cc3 4e  
Austrian Schilling [ATS] 奥地利先令 i@'dH3-kO  
authentication 认证;鉴证 LIrb6g&xj_  
authority to purchase 委托购买证;委购书 !_(Tqyg&  
authorization 认可;核准;授权;授权书 3 gf1ownC  
authorization by direction 指示授权 :gC#hmm^  
authorization by instruction 指令授权 b`_Q8 J  
authorization by warrant 令状授权 048kPXm`  
authorization of unit trust 单位信托的认可 e';_Y>WQy  
authorized agent 指定代理人 [00m/fT6  
authorized capital 法定资本 R}ecc  
authorized clerk 出市员 Q@HV- (A  
authorized dealer 认可交易商 +/\6=).\  
authorized financial institution 认可财务机构 i6N',&jFU  
authorized fund 认可基金 o"SMbj  
authorized fund house 获授权的基金公司;认可基金公司 &.ACd+Cd  
authorized institution 认可机构 :Q q#Z  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 O H7FkR  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 A)~6Im  
authorized insurer 获授权保险人;获认可承保人 E)3NxmM#  
authorized investment 特准投资项目 DL.!G  
authorized person 获授权人 -Qe Z#w|  
authorized representative 获授权代表 /7LR;>Bj  
authorized share capital 法定股本 <\FH fE  
automated quotation system 自动报价系统 LHmZxi?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0(btA~'*  
自动交易系统〔香港期货交易所有限公司〕 ~;]d"'  
automatic adjustment mechanism 自动调整机制 CH/rp4NeSy  
automatic adjustment system 自动调整系统 lRdChoL$2  
Automatic Clearing House 自动票据交换所 aN=B]{!  
automatic exchange rates accumulation system 自动化汇率累集系统 Qci]i)s$js  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'W#D(l9nI  
automatic teller machine [ATM] 自动柜员机 3N:D6w-R  
autopay 自动转帐 |Ds=)S" K  
available assets 可用资产 :i7;w%B  
available fiscal reserve 现存财政储备 R GX=)  
available profit 可用利润 *owU)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 E!AE4B1bd  
average 平均;平均数;海损 S@sO;-^+  
average basic salary 平均基本薪金 kNL\m[W8$  
average consumer expenditure 平均消费开支;一般消费开支 iyog`s c  
average cost 平均成本 _tXlF;  
average cost of land production 增辟土地平均成本 l@:0e]8|o  
average daily turnover 平均每日成交额 KGpA2Nx  
average daily wage rate 平均每日工资率 Lh<).<S  
average expenditure pattern 平均开支模式 KY N0  
average growth rate 平均增长率 a'z7(8$$  
average net fixed assets 固定资产平均净值 -!9G0h&i|  
average of relatives 相对价格平均数 '%`:+]!  
average price 平均价格 l lsfTrp  
average propensity to consume 平均消费倾向;一般消费倾向 [fIg{Q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 YAmb`CP  
average rate 平均率 <^uBoKB/f  
average revenue 平均收入;平均收益 qjc4.,/  
average stock 平均库存;平均存货 VD\=`r)nT  
average yearly rent 平均年租 cs'{5!i]  
avoidance of double taxation 避免双重课税 ri.I pRe  
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 eGHaY4|  
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