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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: Fzu{,b  
A share A股;甲类股份 y6s$.93  
abatement of tax 减税;减扣免税额 -"<f(  
ABN AMRO Bank N.V. 荷兰银行 E%e-R6gl  
above-the-line expenditure 线上项目支出;经常预算支出 Q4x71*vy  
above-the-line receipt 线上项目收入;经常预算收入 ovohl<o\  
ABSA Asia Limited 南非联合亚洲有限公司 zM'-2,  
absolute change 绝对数值变更 Nh))U  
absolute expenditure 实际开支 XVfQscZe  
absolute guideline figure 绝对准则数字 rQqtejcfx  
absolute interest 绝对权益 7[)(;-  
absolute order of discharge 绝对破产解除令 ?/wloLS47  
absolute profit margin 绝对利润幅度 Dmw,Bi*  
absolute value 实值;绝对值 c ~ SI"  
absolutely vested interest 绝对既得权益 g:EU\  
absorbed cost 已吸收成本;已分摊成本 h(L5MZs  
absorption 吸收;分摊;合并 9+:Trc\%N  
absorption rate 吸收率;摊配率;分摊率 Wama>dy%  
ACB Finance Limited 亚洲商业财务有限公司 lO *Hv9#  
acceptable form of reciprocity 合理的互惠条件 p c],H  
acceptable rate 适当利率;适当汇率 +D@R'$N  
acceptance agreement 承兑协议 ?,NAihN]  
acceptance for honour 参加承兑 " duJl-  
acceptor 承兑人;接受人;受票人 {x: IsQZ  
acceptor for honour 参加承兑人 x#^kv)  
accident insurance 意外保险 OrBFe *2y  
Accident Insurance Association of Hong Kong 香港意外保险公会 c>g%oE  
accident insurance scheme 意外保险计划 W@tLT[}CG  
accident year basis 意外年度基准 6PH*]#PfoD  
accommodation 通融;贷款 )N/KQ[W  
accommodation bill 通融票据;空头票据 7Tbkti;  
accommodation party 汇票代发人 F)@<ZE  
account balance 帐户余额;帐户结余 \9p;md`  
account book 帐簿 6yb<4@LOb  
account collected in advance 预收款项 RB"rx\u7K  
account current book 往来帐簿 Ie~~LU  
account of after-acquired property 事后取得的财产报告 EkX6> mo  
account of defaulter 拖欠帐目 0#JBz\  
account payable 应付帐款 R<=t{vTJ5  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q ZlUUj\  
account receivable 应收帐款 6D0,ME#  
account receivable report 应收帐款报表 4!jHZ<2 Z  
account statement 结单;帐单;会计财务报表 ($s{em4L  
account title 帐户名称;会计科目 }dz(DP d  
accountant's report 会计师报告  b\2"1m0H  
Accountant's Report Rules 会计师报告规则 F0\ry "(t  
accounting and auditing procedure 会计与审计程序;会计与核数程序 NEk [0  
Accounting Arrangements 《会计安排》 =FnZkJ  
accounting basis 会计基础 Jj " {r{  
accounting by Official Receiver 破产管理署署长呈交的帐目 #t O!3=0  
Accounting Circular 《会计通告》 | QA8"&r  
accounting class 会计类别 cF2/}m]  
accounting date 记帐日期;会计结算日期 H #BgE29  
accounting for money 款项核算 N[-)c,O  
Accounting Officer 会计主任 m%&B4E#3T  
accounting period 会计报告期;会计期 bhmjH(.t  
accounting policy 会计政策;会计方针 <c#[.{A}s  
accounting practice 会计惯例 zCrcCr  
accounting principle 会计准则 YO,ldsSz|r  
accounting record 会计记录 W}RR_Gu  
accounting report 会计报告 *QG;KJ%  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @jHio\/_  
Accounting Society of China 中国会计学会 (R-Q9F+;  
accounting statement 会计报表 brWt  
accounting system 会计制度;会计系统 (XJQ$n  
accounting transaction 会计事项;帐务交易 Vz*'^=(o&  
accounting treatment 会计处理 ]_?y[@ZP  
accounting year 会计年度 KfNXX>'  
accretion 增值;添加 ks D1NB;9  
accrual 应计项目;应累算数目 UZra'+Wb  
accrual basis 应计制;权责发生制 ;[9Is\  
accrual basis accounting 应计制会计;权责发生制会计 fsd>4t:" \  
accrue 应累算;应计 3:Wr)>l}#  
accrued benefit 应累算利益 4(82dmKO  
accrued charges 应计费用 ny={V*m  
accrued cumulative preference share dividend 应累算的累积优先股股息 R 28*  
accrued expenses 应累算费用 Mk[`HEO  
accrued interest payable 应付利息;应计未付利息 YqgW8 EM  
accrued interest receivable 应收利息;应计未收利息 k6BgY|0gC  
accrued right 累算权益 R`q!~8u  
accruing profit 应累算的利润 @:B1  
accumulated fiscal reserve 累积财政储备 \`ReZu$  
accumulated profit 累积利润;滚存溢利 ^%pwyY\t  
accumulated reserve 累积储备 sLIP |i  
accumulation of surplus income 累积收益盈余 4)I#[&f  
acquired assets 既得资产 v=VmiBq[  
acquisition 收购;购置;取得 b`zf&Mn  
acquisition cost 购置成本 }c%y0)fL  
acquisition expenses 购置费用 ?C35   
acquisition of 100% interest 收购全部股权 ?M^t4nj  
acquisition of control 取得控制权 "Ycd$`{Vgt  
acquisition of fixed assets 购置固定资产 <h9\A&  
acquisition of shell “买壳” !$Z"\v'b  
acquisition price 收购价 \<**SSN  
act of God 天灾 <J-Z;r(gQN  
acting partner 执事合伙人 QEa=!O  
active market 买卖活跃的市场;交投畅旺的市场;旺市 CN(4;-so)  
active partner 积极参与的合伙人 46Nf|~  
active trading 交投活跃 UmX[=D|  
actual circulation 实际流通 Oy$BR <\  
actual cost 实际成本 avu,o   
actual expenditure 实际开支;实际支出 ;!?K.,N:N  
actual income 实际入息;实际收入;实际收益 o"[bIXf-h  
actual market 现货市场 $:!T/*p*  
actual price 现货价;实际价格 ^<0NIu}  
actual profit 实际利润 6/ipdi[ _  
actual quotation 实盘;实际价位;实际报价 uW=NH;u  
actual year basis 按实际年度计算 "~C#DZwt{  
actuals 实货 79H+~1Az  
actuarial investigation 精算调查 (14kR  
actuarial principle 精算原则 B}+9U  
actuarial report 精算师报告 (L%q/$  
Actuarial Society of Hong Kong 香港精算学会 u V7Hsg9l  
actuarial valuation 精算师估值 tYZGf xj  
actuary 精算师 <9a_wGs  
ad referendum agreement 暂定协议;有待覆核的协定 @l GnG  
ad valorem duty 从价税;按值征税 XWpnZFjE  
ad valorem duty system 从价税制 ^1=|(Z/  
ad valorem fee 从价费 +Q31K7Gr  
ad valorem tariff 从价关税 y$o=\:  
additional allowance 额外免税额 +z0}{,HX  
additional amount for unexpired risk 未过期风险的额外款额 : "te-  
additional assessable profit 补加应评税利润 9PK-r;2  
additional assessment 补加评税 \/'n[3x  
additional commitment 额外承担 5C1Rub)  
additional commitment vote 额外承担拨款 u 7Y< ~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 2-!Mao"^  
additional dependent parent allowance 供养父母额外免税额 &>.1%x@R  
additional provision 额外拨款 @;D}=$x  
additional stamp duty 附加印花税 :b*`hWnQ  
additional tax 补加税罚款;补加税款 Z[u,1l.T  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K/v-P <g  
adjudged bankrupt 被裁定破产 1Z8Oh_D C  
adjudicated bankrupt 裁定破产人 k<zGrq=8J  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2Q|*xd4B^  
adjudication of bankruptcy 裁定破产;宣告破产 UMQW#$~C{g  
adjudication of insolvency 裁定无力偿还债务 3}{5 X'  
adjusted actual 经调整的实数;调整后的实数 IA#*T`  
adjusted current assets 经调整的流动资产;调整后的流动资产 e uHu}  
adjusted figure 经调整的数字;调整后的数额 O>M*mTM  
adjusted liabilities 经调整的负债;调整后的负债 R(N(@KC  
adjusted loss 经调整的亏损;调整后的亏损 %W',cu  
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 R+VLoz*J6  
adjusted profit 经调整的利润;调整后的利润 \Rqh|T<D  
adjusted surplus 经调整的盈余额;调整后的盈余额 r5fkt>HZ  
adjusted value 经调整的价值;调整后的价值 3H#/u! W  
adjustment 调整;修订;理算〔保险〕 #r)1<}_e#  
adjustment centre 调剂中心 p]z54 ~  
adjustment lag 调整过程的时间差距;调整时差 /3 Ix,7  
adjustment mechanism 调整机制 DPQGh`J  
adjustment of loss 亏损调整 U4l*;od  
adjustment process 调整过程;调整程序 p6Dv;@)Yn  
adjustment range 调整幅度 wx%nTf/Oa  
administered exchange rate 受管制汇率 ^@lg5d3F  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 m:f ouMS  
administration expenses 行政费用 124L3AG  
administration fee 手续费;行政费 ivz9R'  
administration in bankruptcy 破产管理 {-N90Oe  
administration order 遗产管理令 <`j[;>O  
administrator 管理人;遗产管理人 2vdQ&H4  
administrator of the estate 遗产管理人 bL],KW;Q  
admission of debt 债项承认书 s/vOxGc  
admission of proof 接纳债权证明 X#I`(iHY  
advance 放贷款项;垫付款项;预支款项;预付款项 m2q;^o:J  
advance account 暂支帐目;预付款帐户 'h6} cw+K  
advance compensation 预付补偿金 3k*:B~1  
advance from shareholder 股东垫款 :CST!+)o  
advance pending reimbursement 预支以待日后付还 C1B3VG  
advanced economy 先进经济体系 qvU$9cTY  
advancement 预付;预付财产 G<-9U}~76  
advances warrant 垫款令 yX.5Y|A<  
advancing 贷出 d3=6MX[c  
adverse balance 逆差 UoMWn"ZE  
adverse exchange 逆汇 W;oU +z^t$  
advertisement addressed to shareholders 在报章刊登的致股东通告 n vpPmc  
advice for collection 托收通知书 Jv^cOc  
advice of drawing 提款通知书;汇票通知书 G q:4rG|  
advice of payment 付款通知 T ~~[a|bLa  
Advisory Committee [Securities and Futures Commission] z5&%T}$tJ  
谘询委员会〔证券及期货事务监察委员会〕 g;#KBxE  
Advisory Committee on Diversification 经济多元化谘询委员会 ) ~)SCN>-  
affidavit 誓章;遗产申报誓章 j)tC r Py  
affidavit of no receipt 述明无收款的誓章 ^Ii  \vk  
affiliate 联号;联营公司;附属公司 h3]@M$Y[  
affiliated company 附属公司;联号;联营公司 Q@W|GOH3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %f_OP$;fc  
affordability 负担能力 UG"6RW @  
African Development Bank [AfDB] 非洲开发银行 "ex~ LB  
after-acquired property 事后取得的财产 )Z8"uRTb0  
after-hours dealing 市后交易 R(? <97  
after-tax profit 税后盈利;税后利润;税后溢利 [mf7>M`p]@  
agency agreement 代理协议  J"Y   
agency expenses 代理机构的开支 iPY vePQ  
agency fee 代理费 <m /b]|  
Agency Law 《代理法》 .W@4vrp@  
agent 代理人;承销人 Dj ]Hgg  
agent of company 公司代理人 q"LJwV}W  
agent's fee 代理人费;经纪费 y }&4HrT&  
aggregate 总计;总数;总体数字 <% 7P  
aggregate amount 总款额;总额 }y-;>i#m=g  
aggregate assets and liabilities 总体资产与负债 ^0x.'G?  
aggregate at constant price 按固定价格计算的总体数字 bg1"v a#2  
aggregate demand 总需求 1; Wkt9]9  
aggregate gross position 总持仓量 ()nKug`.@  
aggregate limit 总限额 le^_6| ek  
aggregate of salaries tax 合计薪俸税 x<*IF,o  
aggregate performance 总体表现;总体业绩 aEEz4,x_  
aggregate supply 总体供应 uVq5fT`B  
aggregate surplus 总盈余 V3 _b!  
aggregate total 整体总额 Q3Z%a|3W  
aggregate value 总值;合计价值 9oj e`Ay  
aggregated basis 合计基准 #7~tL23}]  
aggregated net chargeable income 合计应课税入息实额 I*:qGr+ WJ  
aggregation 合并计算;合计;总和 J|"nwY}a9  
aggregation of incomes of husband and wife 夫妇入息合并计算 x?f0Hk+  
aggregation of property 财产的总和 o[6vxTH  
agio 差价;贴水 (o*e<y,}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》 vTMP&a'5L  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4kaE}uKU  
《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》 xOV A1p b,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o!s%h!%L  
《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》 $d2kHT  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yxG:\y b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 lRv#1'Y  
agreement for a settlement 授产协议 X"TUe>cM  
agreement for assignment 转让协议 Sqdc1zC  
agreement for sale 售卖协议;买卖协议 cZaF f?]k  
agreement for sale and purchase 买卖协议 M2;%1^  
agreement for the payment of interest 支付利息协议 S_|9j{w)  
agreement for the repayment of money 还款协议 2;%#C!TG;  
agreement of reinsurance 再保险协议  `CA G8D  
Agricultural Bank of China 中国农业银行 y|e2j&m  
air passenger departure tax 飞机乘客离境税 |6sT,/6  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 dXhCyr%"6  
airport tax 机场税 @~$F;M=.*  
alcohol duty 酒精税 c_ qcb7<~.  
alienation 让与;让渡;转让 - - i&"  
alimony 生活费;赡养费 /63 W\  
All Ordinaries Index [AOI] 所有普通股指数 @)OnIQN~  
all risks 全险;综合险 cyGN3t9`.  
All Sales Record for Stock Market 《股票市场成交报告》 Tsm1C#6 Y*  
Allied Capital Resources Limited 新联财务有限公司 JNxW6 cK  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 g,n-s+  
allocation letter 拨款信件 ^ea RgNz  
allocation of fund 分配款项;预留款项 5:*5j@/S  
allocation of profit 利润分配;溢利分配 H5AK n*'7  
allocation warrant 拨款令 Avs7(-L+s  
allotment 分配;配股 8S.')<-f  
allotment notice 股份配售通知;配股通知 W+d 9cM=  
allotment of shares 股份分配 C(F1VS  
allowable 可获宽免;免税的 qPXANx<^  
allowable business loss 可扣除的营业亏损 P[rAJJN/E  
allowable expenses 可扣税的支出 8^<c,!DM  
allowance 免税额;津贴;备抵;准备金 pAJ=f}",]E  
allowance for debts 债项的免税额 j*;*Ka w  
allowance for depreciation by wear and tear 耗损折旧免税额 9Eq^B9(  
allowance for funeral expenses 殡殓费的免税额 m\*&2Na  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ~:/%/-^  
allowance for repairs and outgoings 修葺及支出方面的免税额  ``(}4 a  
allowance to debtor 给债务人的津贴 [^?13xMb  
alteration of capital 资本更改 UOR _M5  
alternate trustee 候补受托人 !y>lOw})Q  
amalgamation 合并 yfSiByU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 DC$7B`#D  
ambit of charges 征税范围;收费范围 6C:x6'5[  
amended valuation 经修订的估值 kf+JM/  
American Commodities Exchange 美国商品交易所 JdaFY+f :  
American Express Bank Limited 美国运通银行 ee&nU(pK  
American Stock Exchange 美国证券交易所 $xRo<,OV+  
amortization 摊销 U;';"9C2>  
amount due from banks 存放银行同业的款项 r+p@X  
amount due from banks abroad 存放海外银行同业的款项 d3EjI6R*z  
amount due from holding companies 控股公司欠款 5 1o@b  
amount due from local banks 存放本港银行同业的款项 \g~ws9'~  
amount due to banks 银行同业的存款 _L*f8e8  
amount due to banks abroad 海外银行同业的存款 #joF{ M{  
amount due to holding companies 控股公司存款 -d|BO[4j  
amount due to local banks 本港银行同业的存款 5wzQ?07T_  
amount due to outport banks 外埠银行同业的存款 F3r S6_  
amount for note issue 发行纸币的款额 W$z#ssr  
amount of bond 担保契据的款额 =gW"#ZjL){  
amount of consideration 代价款额 <KHv|)ak  
amount of contribution 供款数额 #'J~Xk   
amount of indebtedness 负债款额 Qy{NS.T  
amount of principal of the loan 贷款本金额 ?*CRa$_I|  
amount of rates chargeable 应征差饷数额 sTd}cP  
amount of share capital 股本额 &q4ox71  
amount of sums assured 承保款额 /yx=7<  
amount of variation 变动幅度 CCuxC9i7  
amount of vote 拨款数额 Rz`@N`U  
amount payable 应付款额 v\fzO#vj  
amount receivable 应收款额 gXq!a|eH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 kk 8R  
analysis 分析 t *o7,  
ancillary risk 附属风险 E=;BI">.  
annual account 周年帐目;周年帐目报表;年度决算;年结 Xy[}Gp  
annual accounting date 年结日期 Z -pyFK\  
annual allowance 每年免税额;年积金;年度津贴;年津 jmRhAJV  
annual balance 年度余额 kj x>  
annual disposable income 每年可动用收入 @AvM  
annual estimates 周年预算 .>k=A|3G  
annual fee 年费 AU0$A403  
annual general meeting 周年大会 _TZW|Dh-2F  
annual growth rate 年增率;每年增长率 ,"@w>WL<9  
annual long-term supplement 长期个案每年补助金 qzz[y#q(  
annual pensionable emolument 可供计算退休金的年薪 #t=[w  
annual report 年报  &|/vM.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 "(0oP9lZ  
annual return 周年报表;周年申报表;每年报税表格 D35m5+=I  
Annual Return Rules 《周年报表规则》 M]J[6EW  
annual review of consumer prices 每年消费物价回顾 v]66.-  
annual roll-forward basis 逐年延展方式 '/Cg*o/  
annual salary 年薪 :L]-'\y  
annual statement 年度报表;年度决算表 B:e.gtM5  
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 (})]H:W7  
annuitant 年金受益人 UE"7   
annuity 年金 HvAE,0N  
annuity contract 年金合约 2y^U k,g  
annuity on human life 人寿年金 H9sZR>(^  
antecedent debt 先前的债项 $ b4*/vMr  
ante-dated cheque 倒填日期支票 cE^kpnVq|<  
anticipated expenditure 预期开支 :[ L{KFQU  
anticipated net profit 预期纯利 ~@xT]D!BQ  
anticipated revenue 预期收入 d?JAUbqy  
anti-inflation measure 反通货膨胀措施 $RpF xi  
anti-inflationary stance 反通货膨胀立场 D`V6&_. p  
apparent deficit 表面赤字 +z+ F-  
apparent financial solvency 表面偿债能力 a4%`"  
apparent partner 表面合伙人 )y6QAp  
application for personal assessment 个人入息课税申请书 :}^Rs9 '  
application of fund 资金应用 GNs#oM  
application to release as liquidator and to destruct the books of accounts and documents -y%QRO(  
申请免除清盘人职务及毁灭帐簿与文件 \$'R+k-57;  
appointed actuary 委任精算师 TKK,Y{{  
appointed auditor 委任核数师;委任审计师 &xgZF Sq  
appointed trustee 委任的受托人 jz|VF,l  
appointer 委任人 J(4g4?  
apportioned pro rata 按比例分摊 uG4$2  
apportionment 分配;分摊 ol50d73B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 |4=ihB9+  
apportionment formula 分摊方程式 ?vvG)nW  
apportionment of estate duty 遗产税的分摊 M Z2^@It  
appraisal 估价;评估 {JXf*IJ  
appreciable growth 可观增长 B<Ol+)@,}  
appreciable impact 显着影响 g- XKP  
appreciable increase 可观增长 ?fB5t;~E  
appreciation 增值;升值 gglf\)E;}E  
appreciation against other currencies 相对其他货币升值 ;;M"hI3@  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 s} s|~  
appreciation tax 增值税 >8%M*-=p  
appropriation 拨款;拨用;拨付 Ha?G=X  
appropriation account 拨款帐目 ]}.0el{  
Appropriation Bill 拨款法案 VXA[ TIqp  
appropriation-in-aid system 补助拨款办法 f#1/}Hq/I  
approved assets 核准资产 Cc2MYm8  
approved basket stock 认可一篮子证券 I4ebkPgf  
approved budget 核准预算 36nyu_h:R  
approved charitable donation 认可慈善捐款 ,'=hjIel  
approved charitable institution 认可慈善机构 7q!?1 -?8R  
approved currency 核准货币;认可货币 I,]J=xi  
approved estimates 核准预算 0Yp>+:#  
approved estimates of expenditure 核准开支预算 KyjyjfIwH  
approved overseas insurer 核准海外保险人 u >4ArtF  
approved overseas trust company 核准海外信托公司 #vtN+E  
approved pooled investment fund 核准汇集投资基金 w#sq'vo4%  
approved provident fund scheme 认可公积金计划 V n^)  
approved provision 核准拨款 W8y$ Ve8m  
approved redeemable share 核准可赎回股份 GtC7^ Z&E  
approved regional stock 认可地区性证券 =)(0.E  
approved retirement scheme 认可退休金计划 C\OECVT  
approved subordinated loan 核准附属贷款 pp<E))&R  
arbitrage 套戥;套汇;套利 o OQ'*7_  
arbitrageur 套戥者;套汇者 ;>8kPG  
arbitrary amount 临时款项 vmLpm xS  
arrangement 措施;安排;协定 fa4=h;>a+  
arrears 欠款 5} G:D  
arrears of pay 欠付薪酬 yWNOG 2qAP  
arrears of revenue 逾期未收税款;逾期未收的帐项 &f"T,4Oh  
articles of association 组织章程;组织细则;组织章程细则 7|Xe&o<n  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 L1:nfH&:'  
ascertainment of profit 确定利润 &~'S)Nun  
"Asia Clear" “亚洲结算系统” ##v`(#fu  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 7LfcF  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 iKhH^V%j  
Asian Development Fund [ADF] 亚洲发展基金 *Z; r B  
Asian dollar bond 亚洲美元债券 HAd%k$Xu{  
Asian dollar market 亚洲美元市场 IytDvz*|  
Asian dollar rate 亚洲美元利率 $T?]+2,6;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 cv]BV>=E  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V:OiW"/  
asked price 沽盘;喊价;索价;卖方报价 Jr]gEBX  
assessable income 应评税入息 *!w25t  
assessable loss 应评税亏损 68p R:  
assessable profit 应评税利润 F_v-}bbcFQ  
assessable value 应评税值 T{tn.sT  
assessed profit 估定利润 7*/J4MN  
assessed value 经评估价值 |g!`\@O  
assessment 评税;评定;估价;评税单 s%O Y<B@V2  
assessment number 评税编号;估价编号 J0sGvj{  
assessment of additional tax 补加税评税 Y.NE^Vn0  
assessment of performance 业绩评估;实绩评价 6A?8tm/0  
Assessor 评税主任 or!!s 5[d  
asset price bubbles 资产价格泡沫 e}e6r3faz  
asset-backed securities 具资产保证的证券 {yS;NU`2  
assets accretion 资产增值 ws[/  
assets and liabilities 资产与负债 7E\g &R.  
assets betterment statement 资产递增表;资产改进表 T)~!mifX  
assets lending 实物放款;有抵押贷款 -=a[J;'q  
assets of the company passing on the death 死者去世时转移的公司资产 \E77SO,$  
assets pledged as security for liabilities 用作负债抵押的资产 5B?i(2&#  
assets portfolio 资产投资组合 Im+ 7<3Z  
assets price 资产价格 T pD;  
assets quality 资产质素 *{|$FQnR>(  
assets realization 资产变现 oqYt/4^Q  
assets refinancing arrangement 资产再集资安排 X$^JAZ09  
assets securitization 资产证券化 b]i>Bv  
assets situated outside Hong Kong 在香港以外地方的资产 vY_eDJ~'  
assets stripping 削减资产;拆卖资产 tF%QH[  
assets value 资产值 uXpv*i {R  
assignee 承让人 ' %&z.{  
assignment 转让;转让书;转让契 @vt$MiOi  
assignment of interest 权益转让 ~j"3}wXc5  
assignment of letters patent and trade mark 专利证书及商标转让 'fn$'CeM(  
assignment of property 物业转让;物业转让书 WqQU@sA  
assignment right 转让权 (v^Z BM_  
assignor 转让人 "mA1H]r3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 +>}o;`hPe  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 R$d7\nBG  
associate member 附属会员 P#;Th8k{K2  
associated body corporate 相联法人团体 kC`Rd:5  
associated company 相联公司;联属公司 \c% g M1  
associated corporation 相联法团 9@'4P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] hl]S'yr  
公认会计师公会〔英国〕 ZLrHZhP-+  
Association of Futures Exchange Brokers 香港期货经纪协会 GW/WUzK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 RX>2~^  
association of underwriters 承保人组织 &a6,ln:P  
assumption of control 接管 >f@ G>H)+  
assurance 担保;保险;转易;转易书 o(fyd)t  
assurance of interest 权益的转易 l'uOORI  
at 19XX price 按一九XX年价格计算 ``4?a7!!  
at a discount 按赔价计算;按贴水价格计算;打折扣 4.w"(v9V  
at a premium 按溢价计算;按升水价格计算 MUwxgAG`G  
at call 通知付款;按通知 J|5Ay1eF-  
at constant market price 按固定市价计算 dB7ZT0L\  
at constant price 按固定价格计算 F 7LiG9H6`  
at cost 按成本计算 I_>`hTiR  
at current market price 按当时市价计算;按现时市价计算 4K7{f+T  
at current price 按当时价格计算;按现时价格计算 cz(G]{N  
at factor cost 按要素成本计算;按生产要素成本计算 2Wl{Br.  
at money-of-the-day price 按付款当日价格计算 FM\[].  
at or better 按指定或较佳价位〔买卖指令〕 X~L!e}Rz  
at par 按面值计算;平价 ~OCZz$qA  
at sight 见票即付 ;==j|/ERe  
at the close 按收市盘 JD lBVZ!  
at the opening 按开市盘 ) rpq+~b  
attestation 见证;见证条款 3{RL \gh$"  
at-the-money option 平价期权 `eD1|Go9  
attorney 受权人;受托代表人 T8Na]V5  
attornment 新拥有人承认书 K<RqBecB  
attributable profit 可归属利润 x0<^<D&Q  
attributable share value 可归属股份价值 x7$ax79ly  
Auckland Stock Exchange 奥克兰证券交易所 [.&[<!,.  
auction 拍卖 $.8 H>c  
auctioneer 拍卖商 C:j]43`  
audit 审计;核数 Yt{&rPv,  
Audit Commission 审计署 B}\BeFt'  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] -Qb0:]sV#  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 J\A8qh8  
audit review 帐目审查 /b%Q[ Ck_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &<0ZUI |S3  
audited account 审计帐目;经审计的帐目 T 6HU*(  
audited annual account 经审计的周年帐目 WcEt%mGQ,  
audited balance sheet 经审计的资产负债表 Nfb`YU=  
auditor 核数师;核数主任;审计师 X-/Ban  
auditor's certificate 核数师证明书;审计师证明书 bVK$.*,  
auditor's report 核数师报告;审计师报告  }_%P6  
Aussie bond 澳元债券 {y-`QS  
austerity budget 紧缩预算 (p,}'I#i*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 8 Z8Y[p  
Australia All Ordinaries Index 澳洲所有普通股票指数 ;?~ 9hN!  
Australian Dollar [AUD] 澳元 '[ 0YIn  
Australian Options Market 澳大利亚期权市场 Pa&4)OD  
Australian Securities Commission 澳洲证券事务监察委员会 u)~s4tP4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9rcI+q=E  
Australian Stock Exchange 澳大利亚证券交易所 Y[G9Vok VX  
Austrian Schilling [ATS] 奥地利先令 6fGK (r  
authentication 认证;鉴证 .NnGVxc5*  
authority to purchase 委托购买证;委购书 1;&T^Gdj  
authorization 认可;核准;授权;授权书 nk/vGa4  
authorization by direction 指示授权 D=&K&6rr  
authorization by instruction 指令授权 ?,XC =}  
authorization by warrant 令状授权 9@y3IiZ"}  
authorization of unit trust 单位信托的认可 6+PGwCS  
authorized agent 指定代理人 (h,Ws-O  
authorized capital 法定资本 <L&eh&4c  
authorized clerk 出市员 WQKj]:qk0  
authorized dealer 认可交易商 +)gB9DoK  
authorized financial institution 认可财务机构 [{cC  
authorized fund 认可基金 HJ@5B"  
authorized fund house 获授权的基金公司;认可基金公司 v8'5pLt"  
authorized institution 认可机构 >S.91!x  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 =x H~ww (D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 6N3@!xtpi  
authorized insurer 获授权保险人;获认可承保人 *Hunp Y  
authorized investment 特准投资项目 \ja `c)x  
authorized person 获授权人 GYoseqZM  
authorized representative 获授权代表 .'lN4x  
authorized share capital 法定股本 &HL{LnLP@/  
automated quotation system 自动报价系统 oD0EOT/E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H[nz]s  
自动交易系统〔香港期货交易所有限公司〕 7zGMkl  
automatic adjustment mechanism 自动调整机制 &yLc1#H  
automatic adjustment system 自动调整系统 O?E6xc<8  
Automatic Clearing House 自动票据交换所 TSQh X~RN  
automatic exchange rates accumulation system 自动化汇率累集系统 Z*eoA  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 r0btC@Hxy  
automatic teller machine [ATM] 自动柜员机 D9o*8h2$  
autopay 自动转帐 qjLo&2)  
available assets 可用资产 aQ|hi F}  
available fiscal reserve 现存财政储备 8*Zvr&B,G  
available profit 可用利润 4bI*jEc\[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ~6d5zI4\  
average 平均;平均数;海损 3cThu43c  
average basic salary 平均基本薪金 .Dx2 ;lj  
average consumer expenditure 平均消费开支;一般消费开支 }cW#045es  
average cost 平均成本 =l,#iYJP8  
average cost of land production 增辟土地平均成本 _}ele+  
average daily turnover 平均每日成交额 {D,RU8&  
average daily wage rate 平均每日工资率 l%<c6;  
average expenditure pattern 平均开支模式 6LM9e0oxy  
average growth rate 平均增长率 !nzGH*td  
average net fixed assets 固定资产平均净值 K7RKF$Z\  
average of relatives 相对价格平均数 oAz<G  
average price 平均价格 x'i0KF   
average propensity to consume 平均消费倾向;一般消费倾向 bl.EIyG>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 wPH+n-&e  
average rate 平均率 <25ccE9^c  
average revenue 平均收入;平均收益 3;Hd2 ;G  
average stock 平均库存;平均存货 2AK}D%jfc  
average yearly rent 平均年租 6x4_b  
avoidance of double taxation 避免双重课税 =v 0~[ E4  
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 OjATSmZ@@  
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