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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: 0jfuBj5!  
A share A股;甲类股份 uY*L,j^)  
abatement of tax 减税;减扣免税额 <_+X 88  
ABN AMRO Bank N.V. 荷兰银行 BA.uw_^4  
above-the-line expenditure 线上项目支出;经常预算支出 XjBD{m(  
above-the-line receipt 线上项目收入;经常预算收入 7_t'( /yu  
ABSA Asia Limited 南非联合亚洲有限公司 LzL So"n  
absolute change 绝对数值变更 6]wIG$j  
absolute expenditure 实际开支 ,esmV-  
absolute guideline figure 绝对准则数字 ar,7S&s H  
absolute interest 绝对权益 \U_@S.  
absolute order of discharge 绝对破产解除令 LP=)~K<  
absolute profit margin 绝对利润幅度 rm_Nn8p,  
absolute value 实值;绝对值 @4#vm@Yf_  
absolutely vested interest 绝对既得权益 7zc^!LrW<  
absorbed cost 已吸收成本;已分摊成本 ^.y\(=  
absorption 吸收;分摊;合并 iy"*5<;*DD  
absorption rate 吸收率;摊配率;分摊率 %iB,IEw  
ACB Finance Limited 亚洲商业财务有限公司 `D9$v(Ztr  
acceptable form of reciprocity 合理的互惠条件 |W^IlqTH  
acceptable rate 适当利率;适当汇率 :T~  [  
acceptance agreement 承兑协议 EQ_aa@M7  
acceptance for honour 参加承兑 h+,@G,|D  
acceptor 承兑人;接受人;受票人 >Q*Wi  
acceptor for honour 参加承兑人 .+qpk*V\  
accident insurance 意外保险 Bbc^FHip  
Accident Insurance Association of Hong Kong 香港意外保险公会 \2z>?i)  
accident insurance scheme 意外保险计划 5zJq9\)d+  
accident year basis 意外年度基准 KPki}'GO  
accommodation 通融;贷款 CC`JZ.SO  
accommodation bill 通融票据;空头票据 7EJ+c${e.-  
accommodation party 汇票代发人 $cg cX  
account balance 帐户余额;帐户结余 +ge?w#R  
account book 帐簿 Vvo 7C!$z  
account collected in advance 预收款项 6\t@)=C,Q  
account current book 往来帐簿 dN6?c'iN?2  
account of after-acquired property 事后取得的财产报告 7p[n  
account of defaulter 拖欠帐目 qP ,EBE  
account payable 应付帐款 '"Nr,vQo  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ~ri5zb20  
account receivable 应收帐款 d-%hjy3N  
account receivable report 应收帐款报表 y7<|_:00  
account statement 结单;帐单;会计财务报表 CJyevMf'  
account title 帐户名称;会计科目 +[ZY:ZQ  
accountant's report 会计师报告 k7^5Bp8=  
Accountant's Report Rules 会计师报告规则 18Emi<&A  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *WZA9G#V5  
Accounting Arrangements 《会计安排》 !IR6 ,A\  
accounting basis 会计基础 zm#  ?W  
accounting by Official Receiver 破产管理署署长呈交的帐目 K NOIZj   
Accounting Circular 《会计通告》 N>E_%]Ch  
accounting class 会计类别 ->jDb/a{C  
accounting date 记帐日期;会计结算日期 XP}<N&j  
accounting for money 款项核算 *^r}"in  
Accounting Officer 会计主任 O0:q;<>z  
accounting period 会计报告期;会计期 iRBfx  
accounting policy 会计政策;会计方针 7$#u  
accounting practice 会计惯例 ^f@=:eWI  
accounting principle 会计准则 {h4E8.E  
accounting record 会计记录 &3&HY:yF  
accounting report 会计报告 MOC/KNb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 {)Xy%QV  
Accounting Society of China 中国会计学会 Xc.`-J~Il  
accounting statement 会计报表 ABkl%m6xf  
accounting system 会计制度;会计系统 d5-qZ{W  
accounting transaction 会计事项;帐务交易 ,z6~?6m  
accounting treatment 会计处理 (% 9$!v{3  
accounting year 会计年度 |?9HU~B  
accretion 增值;添加 ('~LMu_  
accrual 应计项目;应累算数目 D'4\*4is  
accrual basis 应计制;权责发生制 8k79&|  
accrual basis accounting 应计制会计;权责发生制会计 2qp#N%  
accrue 应累算;应计 Kpp_|2|@<  
accrued benefit 应累算利益 JtZ7ti  
accrued charges 应计费用 AwN!;t_0+N  
accrued cumulative preference share dividend 应累算的累积优先股股息 'q.!|G2U  
accrued expenses 应累算费用 IA(5?7x`<  
accrued interest payable 应付利息;应计未付利息 N g,j#  
accrued interest receivable 应收利息;应计未收利息 z{>Rc"%\  
accrued right 累算权益 jdBLsy@  
accruing profit 应累算的利润 .(vwIb8\_  
accumulated fiscal reserve 累积财政储备 M3AXe]<eC1  
accumulated profit 累积利润;滚存溢利 xC?h2hIt  
accumulated reserve 累积储备 0IpmRH/  
accumulation of surplus income 累积收益盈余 ntY]SK%Z  
acquired assets 既得资产  _4f;<FL  
acquisition 收购;购置;取得 j!ch5A  
acquisition cost 购置成本 ~s{$WL&  
acquisition expenses 购置费用 f 1d?.)  
acquisition of 100% interest 收购全部股权 = / 8cp  
acquisition of control 取得控制权 cnLro  
acquisition of fixed assets 购置固定资产 uw7zWJ n  
acquisition of shell “买壳” ElXFeJ%[G  
acquisition price 收购价 DI%saw  
act of God 天灾 YS ][n_  
acting partner 执事合伙人 `x|?&Ytmf9  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A=4OWV?  
active partner 积极参与的合伙人 j#6.Gq  
active trading 交投活跃 rs.)CMk53  
actual circulation 实际流通 H#&00Q[  
actual cost 实际成本 [gB+C84%%  
actual expenditure 实际开支;实际支出 u&NV,6Fj2[  
actual income 实际入息;实际收入;实际收益 n|;Im&,  
actual market 现货市场  )*[3Vq  
actual price 现货价;实际价格 M_8{]uo  
actual profit 实际利润 "]dI1 g_  
actual quotation 实盘;实际价位;实际报价 #*}+J3/  
actual year basis 按实际年度计算 ZW}_DT0  
actuals 实货 8_8l.!~  
actuarial investigation 精算调查 =Uh$&m  
actuarial principle 精算原则 ^s=8!=A(  
actuarial report 精算师报告 L$-T,Kze  
Actuarial Society of Hong Kong 香港精算学会 9gFUaDLo  
actuarial valuation 精算师估值 KSvE~h[#+  
actuary 精算师 ys~x $  
ad referendum agreement 暂定协议;有待覆核的协定 6 r"<jh#  
ad valorem duty 从价税;按值征税 3Y &d=  
ad valorem duty system 从价税制 1qch]1 ^G  
ad valorem fee 从价费 0mnw{fE8_  
ad valorem tariff 从价关税 ]! dTG  
additional allowance 额外免税额 PdCEUh\>y  
additional amount for unexpired risk 未过期风险的额外款额 6pzSp  
additional assessable profit 补加应评税利润 s CRdtP  
additional assessment 补加评税 OH88n69  
additional commitment 额外承担 Z7#+pPt!  
additional commitment vote 额外承担拨款 99S ^f:t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 w &(ag$p'  
additional dependent parent allowance 供养父母额外免税额 ,^:.dFH6  
additional provision 额外拨款 [~^0gAlQC  
additional stamp duty 附加印花税 ;I*o@x_  
additional tax 补加税罚款;补加税款 T |p"0b A  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .h[:xYm  
adjudged bankrupt 被裁定破产 ~`/V(r;o  
adjudicated bankrupt 裁定破产人 "{n&~H`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ^_6|X]tz1T  
adjudication of bankruptcy 裁定破产;宣告破产 /mMV{[  
adjudication of insolvency 裁定无力偿还债务 :svq E+2  
adjusted actual 经调整的实数;调整后的实数 g{Rd=1SK]  
adjusted current assets 经调整的流动资产;调整后的流动资产 ;r8X.>P*  
adjusted figure 经调整的数字;调整后的数额 n ;Ei\\p!  
adjusted liabilities 经调整的负债;调整后的负债 U17d>]ka  
adjusted loss 经调整的亏损;调整后的亏损 ~zgGa:uU  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 7"##]m.  
adjusted profit 经调整的利润;调整后的利润 aYeR{Y]  
adjusted surplus 经调整的盈余额;调整后的盈余额 JLYi]nZ  
adjusted value 经调整的价值;调整后的价值 %RVZD#zr  
adjustment 调整;修订;理算〔保险〕 y(&Ac[foS}  
adjustment centre 调剂中心 )7d&NE_  
adjustment lag 调整过程的时间差距;调整时差 j [a(#V{  
adjustment mechanism 调整机制 ZoeD:xnh[  
adjustment of loss 亏损调整 TV:9bn?r)  
adjustment process 调整过程;调整程序 GeqPRah  
adjustment range 调整幅度 :Al!1BJQ  
administered exchange rate 受管制汇率 ;j7#7MN2_E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p'k0#R$  
administration expenses 行政费用 ~?dI*BZ)]  
administration fee 手续费;行政费 [Zrr)8A  
administration in bankruptcy 破产管理 %)|s1B'd  
administration order 遗产管理令 @co S+t  
administrator 管理人;遗产管理人 G)YcJv7  
administrator of the estate 遗产管理人 *_e3 @g  
admission of debt 债项承认书 N;R^h? '  
admission of proof 接纳债权证明 q| 7(  
advance 放贷款项;垫付款项;预支款项;预付款项 ==B6qX8T  
advance account 暂支帐目;预付款帐户 ,_P-$lB  
advance compensation 预付补偿金 b' y%n   
advance from shareholder 股东垫款 edD)TpmE,  
advance pending reimbursement 预支以待日后付还 No$3"4wk  
advanced economy 先进经济体系  bLL2  
advancement 预付;预付财产 HsWk*L `y  
advances warrant 垫款令 QWU[@2@%r  
advancing 贷出 $:6!H:ty  
adverse balance 逆差 D=$)n_F  
adverse exchange 逆汇 =%7-ZH9  
advertisement addressed to shareholders 在报章刊登的致股东通告 Q/?$x*\>  
advice for collection 托收通知书 [KQi.u  
advice of drawing 提款通知书;汇票通知书 {_}I!`opr$  
advice of payment 付款通知 8(De^H lO  
Advisory Committee [Securities and Futures Commission] df=f62  
谘询委员会〔证券及期货事务监察委员会〕 ~~.}ah/_d  
Advisory Committee on Diversification 经济多元化谘询委员会 ta0|^KAA  
affidavit 誓章;遗产申报誓章 xG 1n GO  
affidavit of no receipt 述明无收款的誓章 [WJ+h~~ o  
affiliate 联号;联营公司;附属公司 Ni>[D"|  
affiliated company 附属公司;联号;联营公司 Smh,zCc>s  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 vI?, 47Hj+  
affordability 负担能力 @CoIaUVP  
African Development Bank [AfDB] 非洲开发银行 y} '@R$  
after-acquired property 事后取得的财产 >lm&iF3y  
after-hours dealing 市后交易 dQvcXl]  
after-tax profit 税后盈利;税后利润;税后溢利 cl1T8vFM  
agency agreement 代理协议 :3PH8TL  
agency expenses 代理机构的开支 +t.b` U`-  
agency fee 代理费 xo)P?-  
Agency Law 《代理法》 [UR-I0 s!/  
agent 代理人;承销人 6Zo}(^Ovz  
agent of company 公司代理人 /1 dT+>  
agent's fee 代理人费;经纪费 ^ 9sjj  
aggregate 总计;总数;总体数字 W)/#0*7  
aggregate amount 总款额;总额 5G#n"}T  
aggregate assets and liabilities 总体资产与负债 ^q&x7Kv%  
aggregate at constant price 按固定价格计算的总体数字 Y2TtY;  
aggregate demand 总需求 ,6/V" kqIP  
aggregate gross position 总持仓量 TC('H[ ]  
aggregate limit 总限额 #mT"gs  
aggregate of salaries tax 合计薪俸税 y5r4&~04  
aggregate performance 总体表现;总体业绩 R_KH"`q  
aggregate supply 总体供应 $qiya[&G4  
aggregate surplus 总盈余 "Q<MS'a  
aggregate total 整体总额 VTM/hJmwJ  
aggregate value 总值;合计价值 FmW(CGs  
aggregated basis 合计基准 W_=f'yb:E  
aggregated net chargeable income 合计应课税入息实额 SM '|+ d  
aggregation 合并计算;合计;总和 kM 6 Qp  
aggregation of incomes of husband and wife 夫妇入息合并计算 kstIgcI  
aggregation of property 财产的总和 ]'cs.  
agio 差价;贴水 gR**@t=;j  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 DXo|.!P=3  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #E?4E1bnB  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 J,hCvm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mw!F{pw  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 '91/md5  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 29rX%09T]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 _$'ashF  
agreement for a settlement 授产协议 /z!%d%"  
agreement for assignment 转让协议 F2WKd1U  
agreement for sale 售卖协议;买卖协议 ;gkM{={`p  
agreement for sale and purchase 买卖协议 ZNoDFf*h  
agreement for the payment of interest 支付利息协议 4 5e~6",  
agreement for the repayment of money 还款协议 sB</DS  
agreement of reinsurance 再保险协议 XSDpRo  
Agricultural Bank of China 中国农业银行 ' %qr.T %  
air passenger departure tax 飞机乘客离境税 :h$$J lP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 _w{Qtj~s|  
airport tax 机场税 !VJoM,b8  
alcohol duty 酒精税 Wzh`or  
alienation 让与;让渡;转让 ixFi{_  
alimony 生活费;赡养费 .8R@2c`}Cs  
All Ordinaries Index [AOI] 所有普通股指数 D- c4EV  
all risks 全险;综合险 PsYpxNr  
All Sales Record for Stock Market 《股票市场成交报告》 AdEMa}u 6  
Allied Capital Resources Limited 新联财务有限公司 2iOV/=+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Z r8*et  
allocation letter 拨款信件 3mgD(,(^  
allocation of fund 分配款项;预留款项 -@s#uA h  
allocation of profit 利润分配;溢利分配 7r!x1  
allocation warrant 拨款令 M7T5 ~/4  
allotment 分配;配股 s*[bFJwN  
allotment notice 股份配售通知;配股通知  Sf'CN8  
allotment of shares 股份分配 I0 -MRU~[K  
allowable 可获宽免;免税的 %{|pj +  
allowable business loss 可扣除的营业亏损 8r{.jFGv  
allowable expenses 可扣税的支出 *g%yRU{N  
allowance 免税额;津贴;备抵;准备金 %A`+WYeuX  
allowance for debts 债项的免税额 t!XwW$@  
allowance for depreciation by wear and tear 耗损折旧免税额 vt8By@]:  
allowance for funeral expenses 殡殓费的免税额 n[z+<VGwC  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Z~CjA%l  
allowance for repairs and outgoings 修葺及支出方面的免税额 WMdg1J+~  
allowance to debtor 给债务人的津贴 JI}'dU>*U:  
alteration of capital 资本更改 Nc`L;CP  
alternate trustee 候补受托人 L_T5nD^D  
amalgamation 合并  )2.Si#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 M-71 1|eGI  
ambit of charges 征税范围;收费范围 ]/Pn EU[  
amended valuation 经修订的估值 fex@,I&  
American Commodities Exchange 美国商品交易所 3n _htgcv  
American Express Bank Limited 美国运通银行 siI;"?  
American Stock Exchange 美国证券交易所 {.yB'.k?  
amortization 摊销 WcAkCH!L  
amount due from banks 存放银行同业的款项 *pq\MiD/  
amount due from banks abroad 存放海外银行同业的款项 QV!up^Zso  
amount due from holding companies 控股公司欠款 2ESo2  
amount due from local banks 存放本港银行同业的款项 >A= f 1DF  
amount due to banks 银行同业的存款 ^sw?gH*  
amount due to banks abroad 海外银行同业的存款 Ew N}l  
amount due to holding companies 控股公司存款 zfU{Kd  
amount due to local banks 本港银行同业的存款 U/U);frH  
amount due to outport banks 外埠银行同业的存款 icgfB-1|i  
amount for note issue 发行纸币的款额 l **X^+=$  
amount of bond 担保契据的款额 t_^4`dW`  
amount of consideration 代价款额 )pa]ui\t  
amount of contribution 供款数额 \D4:Nt#  
amount of indebtedness 负债款额 CTb%(<r  
amount of principal of the loan 贷款本金额 ]G\}k  
amount of rates chargeable 应征差饷数额 AH^/V}9H  
amount of share capital 股本额 w<#!h6Y=  
amount of sums assured 承保款额 +[VXs~I q  
amount of variation 变动幅度 Psf#c:*_)  
amount of vote 拨款数额 kmW4:EA%  
amount payable 应付款额 Y4-t7UlS;  
amount receivable 应收款额 J5qZFD  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -f .,tM=  
analysis 分析 c)J%`i$  
ancillary risk 附属风险 ;u JMG  
annual account 周年帐目;周年帐目报表;年度决算;年结 7! Nsm  
annual accounting date 年结日期 It(_v  
annual allowance 每年免税额;年积金;年度津贴;年津 j%kncGS  
annual balance 年度余额 (=0.inZ  
annual disposable income 每年可动用收入 XSR 4iu  
annual estimates 周年预算 V0@=^Bls  
annual fee 年费 # d  
annual general meeting 周年大会 l#o ~W`  
annual growth rate 年增率;每年增长率 aN?zmkPpov  
annual long-term supplement 长期个案每年补助金 1M6D3d_  
annual pensionable emolument 可供计算退休金的年薪 a(nlTMfu  
annual report 年报 dd;~K&_Q/i  
Annual Report on the Consumer Price Index 《消费物价指数年报》 fC`&g~yK'  
annual return 周年报表;周年申报表;每年报税表格 c{|p.hd  
Annual Return Rules 《周年报表规则》 $FVNCFN%  
annual review of consumer prices 每年消费物价回顾 ]^E?;1$f?  
annual roll-forward basis 逐年延展方式 ye&;(30Oq  
annual salary 年薪 9*g Z-#  
annual statement 年度报表;年度决算表 jA1 +x:Wq  
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 -n 1 v3  
annuitant 年金受益人 V gWRW7Se  
annuity 年金 Ml_^ `vn  
annuity contract 年金合约 o-5TC  
annuity on human life 人寿年金 !L(^(;$Kgr  
antecedent debt 先前的债项 C dn J&N{  
ante-dated cheque 倒填日期支票 0mE 0 j  
anticipated expenditure 预期开支 ^qs $v06  
anticipated net profit 预期纯利 _6Sp QW  
anticipated revenue 预期收入 /uflpV|  
anti-inflation measure 反通货膨胀措施 9[4xFE?|  
anti-inflationary stance 反通货膨胀立场 e'~3oqSvR  
apparent deficit 表面赤字 WWY6ha  
apparent financial solvency 表面偿债能力 7Q 3k 7  
apparent partner 表面合伙人 ?<!|  
application for personal assessment 个人入息课税申请书 P.cyO3l  
application of fund 资金应用 Oketwa  
application to release as liquidator and to destruct the books of accounts and documents Jy)/%p~  
申请免除清盘人职务及毁灭帐簿与文件 sJZ iI}Xc  
appointed actuary 委任精算师 >4TO=i  
appointed auditor 委任核数师;委任审计师 i-1op> Y  
appointed trustee 委任的受托人 `5*}p#G  
appointer 委任人 sHj/;  
apportioned pro rata 按比例分摊 3o*YzwRt  
apportionment 分配;分摊 - ).C  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \bXa&Lq  
apportionment formula 分摊方程式 =;L|gtH"  
apportionment of estate duty 遗产税的分摊 4W75T2q#  
appraisal 估价;评估 \z$= K  
appreciable growth 可观增长 j 7B!h|  
appreciable impact 显着影响 )%TmAaj9d  
appreciable increase 可观增长 F,kZU$  
appreciation 增值;升值 F59 TZI  
appreciation against other currencies 相对其他货币升值 W9&=xs6  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }e1ZbmW  
appreciation tax 增值税 w0. u\  
appropriation 拨款;拨用;拨付 +{]j]OP  
appropriation account 拨款帐目 WJi]t93  
Appropriation Bill 拨款法案 "+c-pO`Wg  
appropriation-in-aid system 补助拨款办法 4g/dP^  
approved assets 核准资产 *~`(RV  
approved basket stock 认可一篮子证券 h[ ZN+M  
approved budget 核准预算 kJU2C=m@e2  
approved charitable donation 认可慈善捐款  " bG2:  
approved charitable institution 认可慈善机构 PT ~D",k  
approved currency 核准货币;认可货币 JF]JOI6.e  
approved estimates 核准预算 sO Y:e/_F  
approved estimates of expenditure 核准开支预算 +@UV?"d  
approved overseas insurer 核准海外保险人 )J |6-C  
approved overseas trust company 核准海外信托公司 TeQV?ZQ#}  
approved pooled investment fund 核准汇集投资基金 rv;3~'V  
approved provident fund scheme 认可公积金计划 :RYTL'hes  
approved provision 核准拨款 x`s>*^  
approved redeemable share 核准可赎回股份 7<4qQ.deE  
approved regional stock 认可地区性证券 XW/o<[91  
approved retirement scheme 认可退休金计划 crCJrN=  
approved subordinated loan 核准附属贷款 \8tsDG(1 '  
arbitrage 套戥;套汇;套利 H,J8M{  
arbitrageur 套戥者;套汇者 l;U?Z'n  
arbitrary amount 临时款项 tPvpJX6kP  
arrangement 措施;安排;协定 "@kaHIf[  
arrears 欠款 f$( e\+ +  
arrears of pay 欠付薪酬 ]:;&1h3'7  
arrears of revenue 逾期未收税款;逾期未收的帐项 iU-j"&L5  
articles of association 组织章程;组织细则;组织章程细则 'w/hw'F6  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]9-\~Mwh  
ascertainment of profit 确定利润 bt *k.=p  
"Asia Clear" “亚洲结算系统” d9ihhqq3}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Bvj0^fSm  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 2%1hdA<  
Asian Development Fund [ADF] 亚洲发展基金 rqq1TRg  
Asian dollar bond 亚洲美元债券 :k"]5>(^  
Asian dollar market 亚洲美元市场 Dq xs+  
Asian dollar rate 亚洲美元利率 s2?&!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 L];b< *d  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Ac6=(B  
asked price 沽盘;喊价;索价;卖方报价 %y@AA>x!  
assessable income 应评税入息 g0H[*"hj  
assessable loss 应评税亏损 'qi}|I  
assessable profit 应评税利润 P>L +t`'  
assessable value 应评税值 $>gFf}#C  
assessed profit 估定利润 E^PB)D(.  
assessed value 经评估价值 i4Jc.8^9$  
assessment 评税;评定;估价;评税单 oU|c.mYe  
assessment number 评税编号;估价编号 |qLh5Ty  
assessment of additional tax 补加税评税 =41xkAMnk  
assessment of performance 业绩评估;实绩评价 8MBAtVmy  
Assessor 评税主任 e!`i3KYn"  
asset price bubbles 资产价格泡沫 !k%#R4*>  
asset-backed securities 具资产保证的证券 q4q6c")zp  
assets accretion 资产增值 ex|F|0k4}  
assets and liabilities 资产与负债 K,]=6 Rj  
assets betterment statement 资产递增表;资产改进表 R+|hw;  
assets lending 实物放款;有抵押贷款 )[  ,A_3E  
assets of the company passing on the death 死者去世时转移的公司资产 g0 [w-?f  
assets pledged as security for liabilities 用作负债抵押的资产 .hiSw  
assets portfolio 资产投资组合 -di o5a  
assets price 资产价格 mmsPLv6  
assets quality 资产质素 wBzC5T%,  
assets realization 资产变现 ]9L oZ)  
assets refinancing arrangement 资产再集资安排 fVwU e _Y  
assets securitization 资产证券化 f::Dx1VcX  
assets situated outside Hong Kong 在香港以外地方的资产 {*KEP  
assets stripping 削减资产;拆卖资产 ?upM>69{  
assets value 资产值 H]!"Zq k  
assignee 承让人 598i^z{~0%  
assignment 转让;转让书;转让契 Al'3?  
assignment of interest 权益转让 ZuIefMiG~+  
assignment of letters patent and trade mark 专利证书及商标转让 uEY tE7  
assignment of property 物业转让;物业转让书 tgaO!{9I?  
assignment right 转让权 Q&&@v4L   
assignor 转让人 JRFtsio*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 5;S.H#YOpO  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 zQA`/&=Y  
associate member 附属会员 AS,%RN^.  
associated body corporate 相联法人团体 ;=@0'xPEa-  
associated company 相联公司;联属公司 -8Xf0_  
associated corporation 相联法团 +#By*;BJ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vy/-wP|1  
公认会计师公会〔英国〕 ]9X DS[<2`  
Association of Futures Exchange Brokers 香港期货经纪协会 SaCh 7 ^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 :EH=_"  
association of underwriters 承保人组织 G:JR7N$  
assumption of control 接管 k8Xm n6X  
assurance 担保;保险;转易;转易书 1cGmg1U;  
assurance of interest 权益的转易 :LTN!jj  
at 19XX price 按一九XX年价格计算 nm+s{  
at a discount 按赔价计算;按贴水价格计算;打折扣 -hV*EPQ/  
at a premium 按溢价计算;按升水价格计算 ]?)TdJ`  
at call 通知付款;按通知 <Qq*p  
at constant market price 按固定市价计算 C>~TI,5a3  
at constant price 按固定价格计算 />Nt[o[r  
at cost 按成本计算 xpI wrJO  
at current market price 按当时市价计算;按现时市价计算 R4@6G&2d>  
at current price 按当时价格计算;按现时价格计算 {T8Kk)L  
at factor cost 按要素成本计算;按生产要素成本计算 q =Il|Nb>  
at money-of-the-day price 按付款当日价格计算 4=.so~9odX  
at or better 按指定或较佳价位〔买卖指令〕 K>9 ()XT)  
at par 按面值计算;平价 `kr?j:g  
at sight 见票即付 *J{+1Ev~$p  
at the close 按收市盘 6Iw\c  
at the opening 按开市盘 ~4"dweu?  
attestation 见证;见证条款 |M_UQQAB|  
at-the-money option 平价期权 8D].MI^  
attorney 受权人;受托代表人 bi:8(Q$w:`  
attornment 新拥有人承认书 iOdpM{~*  
attributable profit 可归属利润 fQ98(+6  
attributable share value 可归属股份价值 +O5hH8<&b  
Auckland Stock Exchange 奥克兰证券交易所 7Qsgys#/=  
auction 拍卖 or]IZ2^n  
auctioneer 拍卖商 SzRmF1<  
audit 审计;核数 fX)# =c|5  
Audit Commission 审计署 Wvqhl 'J  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Hef g[$m  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 LF7SS;&~f  
audit review 帐目审查 b[7 ]F  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `-&K~^-cH  
audited account 审计帐目;经审计的帐目 (ik\|y% A  
audited annual account 经审计的周年帐目 *' X3z@R  
audited balance sheet 经审计的资产负债表 v LZoa-w:  
auditor 核数师;核数主任;审计师 Wl Sm  
auditor's certificate 核数师证明书;审计师证明书 QM]YJr3r E  
auditor's report 核数师报告;审计师报告 @P" p+  
Aussie bond 澳元债券 G\?YK.Y>  
austerity budget 紧缩预算 "] iB6  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B?qjkP  
Australia All Ordinaries Index 澳洲所有普通股票指数 :L;a:xSpn=  
Australian Dollar [AUD] 澳元 "\=U)CJ  
Australian Options Market 澳大利亚期权市场 i  LAscb  
Australian Securities Commission 澳洲证券事务监察委员会 TPY}C  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 rbpSg7}Q  
Australian Stock Exchange 澳大利亚证券交易所 :ivf/x n  
Austrian Schilling [ATS] 奥地利先令 j=J/x:w_e  
authentication 认证;鉴证 ?rIx/>C9  
authority to purchase 委托购买证;委购书 g ci    
authorization 认可;核准;授权;授权书 5Ph4<f` L~  
authorization by direction 指示授权 N [yy M'C  
authorization by instruction 指令授权 &=Wlaa/,&  
authorization by warrant 令状授权 KdlQ!5(?X  
authorization of unit trust 单位信托的认可 LDD|(KLR*.  
authorized agent 指定代理人 T^v}mWCZ  
authorized capital 法定资本 >*n0n!vF  
authorized clerk 出市员 ]q-Y }1di8  
authorized dealer 认可交易商 ]tDDq=+v  
authorized financial institution 认可财务机构 ~,~eoW7  
authorized fund 认可基金 k'"%.7$U!  
authorized fund house 获授权的基金公司;认可基金公司 @R  6@]Dm  
authorized institution 认可机构 U?=Dg1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 9E tz[`|  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 PuO&wI]:  
authorized insurer 获授权保险人;获认可承保人 hL5|69E  
authorized investment 特准投资项目 nLiY%x`S  
authorized person 获授权人 `g})|Gx  
authorized representative 获授权代表 `KQvJjA6  
authorized share capital 法定股本 &I406Z f7y  
automated quotation system 自动报价系统 iyp=lLk  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] d M-%{  
自动交易系统〔香港期货交易所有限公司〕 z~Q>V]a>;  
automatic adjustment mechanism 自动调整机制 4{l,  
automatic adjustment system 自动调整系统 3t6 LT  
Automatic Clearing House 自动票据交换所 -tNUMi'  
automatic exchange rates accumulation system 自动化汇率累集系统 !YJs]_Wr  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 T n}s*<=V  
automatic teller machine [ATM] 自动柜员机 |&[EZ+[  
autopay 自动转帐 6_ow%Rx~F  
available assets 可用资产 @gtQQxf"  
available fiscal reserve 现存财政储备 (b6NX~G-:  
available profit 可用利润 +KEWP\r  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 )tpL#J  
average 平均;平均数;海损 i@ BtM9:  
average basic salary 平均基本薪金 U3:j'Su4H?  
average consumer expenditure 平均消费开支;一般消费开支 [=_jYzD,j|  
average cost 平均成本 Jq^T1_iqn  
average cost of land production 增辟土地平均成本 orvp*F{7[H  
average daily turnover 平均每日成交额 $2el&I  
average daily wage rate 平均每日工资率 ;ZG\p TCA  
average expenditure pattern 平均开支模式 65m"J'  
average growth rate 平均增长率 ^Q^_?~h*!  
average net fixed assets 固定资产平均净值 -o.:P>/  
average of relatives 相对价格平均数 W"3ph6[eW  
average price 平均价格 )];K .zP  
average propensity to consume 平均消费倾向;一般消费倾向 5P$4 =z91  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Ip]KPrw p  
average rate 平均率 (%:c#;#  
average revenue 平均收入;平均收益 9<)NvU^-r  
average stock 平均库存;平均存货 (Clkv  
average yearly rent 平均年租 n\.Vqe  
avoidance of double taxation 避免双重课税 :Xd<74Nu  
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 U!Z,xx[]  
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