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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: y.26:c(  
A share A股;甲类股份 wIz<Y{HA=  
abatement of tax 减税;减扣免税额 P Ig)h-w?  
ABN AMRO Bank N.V. 荷兰银行 k:Sxs+)?1  
above-the-line expenditure 线上项目支出;经常预算支出 pHEhB9_A!  
above-the-line receipt 线上项目收入;经常预算收入 mHB*4L  
ABSA Asia Limited 南非联合亚洲有限公司 3'8B rK  
absolute change 绝对数值变更 +^YXqOXU  
absolute expenditure 实际开支 T>e!DOW;  
absolute guideline figure 绝对准则数字 )uiYu3 I  
absolute interest 绝对权益 \:]Clvc  
absolute order of discharge 绝对破产解除令 fGHYs  
absolute profit margin 绝对利润幅度 '{p/F $  
absolute value 实值;绝对值 *P_(hG&c  
absolutely vested interest 绝对既得权益 s3kHNDdC  
absorbed cost 已吸收成本;已分摊成本 kB {  
absorption 吸收;分摊;合并 S(eCG2gR  
absorption rate 吸收率;摊配率;分摊率 }&Un8Rg"h  
ACB Finance Limited 亚洲商业财务有限公司 j+"i$ln+s  
acceptable form of reciprocity 合理的互惠条件 aa2&yc29hp  
acceptable rate 适当利率;适当汇率 @&t ';"AE  
acceptance agreement 承兑协议 2W:R{dHE  
acceptance for honour 参加承兑 lxx)l(&  
acceptor 承兑人;接受人;受票人 Yb\t0:_  
acceptor for honour 参加承兑人 KWbnSL8  
accident insurance 意外保险 1Y4=D  
Accident Insurance Association of Hong Kong 香港意外保险公会 N7:=%Fy(  
accident insurance scheme 意外保险计划 v=e`e68U~  
accident year basis 意外年度基准 'g.9 goQ  
accommodation 通融;贷款 JpqZVu"7  
accommodation bill 通融票据;空头票据 u+%Ca,6  
accommodation party 汇票代发人 L)W1bW}  
account balance 帐户余额;帐户结余 8}z]B^?Fy  
account book 帐簿 ms2y[b  
account collected in advance 预收款项 %Z9&zmO  
account current book 往来帐簿 I[,tf!  
account of after-acquired property 事后取得的财产报告 cO/%;HEV  
account of defaulter 拖欠帐目 |^9+c2   
account payable 应付帐款 uvR9BL2=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ,PC'xrEo  
account receivable 应收帐款 ^Z1t'-xZ  
account receivable report 应收帐款报表 z-};.!L^  
account statement 结单;帐单;会计财务报表 `2N&{(  
account title 帐户名称;会计科目 :j_OO5b!  
accountant's report 会计师报告 ,ab_u@  
Accountant's Report Rules 会计师报告规则 \1|]?ZQ\K  
accounting and auditing procedure 会计与审计程序;会计与核数程序 rP$vZ^/c  
Accounting Arrangements 《会计安排》 W*?mc2;/  
accounting basis 会计基础 {6H%4n  
accounting by Official Receiver 破产管理署署长呈交的帐目 #=@H-ZuD7  
Accounting Circular 《会计通告》 rHe*/nN%*  
accounting class 会计类别 74f3a|vx/  
accounting date 记帐日期;会计结算日期 ;VM',40  
accounting for money 款项核算 4HX qRFUD  
Accounting Officer 会计主任 nADt8  
accounting period 会计报告期;会计期 ybnq;0}$  
accounting policy 会计政策;会计方针 1K(a=o[Ce  
accounting practice 会计惯例 &G63ReW7 @  
accounting principle 会计准则 ~yacJU=  
accounting record 会计记录 ]MI> "hn  
accounting report 会计报告 r=57,P(:Ca  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "V/|RC  
Accounting Society of China 中国会计学会 V[E7 mhqy  
accounting statement 会计报表 n =SY66  
accounting system 会计制度;会计系统 _`RzPIS^  
accounting transaction 会计事项;帐务交易 F\pw0^K;N  
accounting treatment 会计处理 #bRr|`  
accounting year 会计年度 *Nfn6lVB  
accretion 增值;添加 z^(6>U ?  
accrual 应计项目;应累算数目 D+$k  
accrual basis 应计制;权责发生制 -KzU''  
accrual basis accounting 应计制会计;权责发生制会计 Zmx[u_NG  
accrue 应累算;应计 Y-8qAF?SJ]  
accrued benefit 应累算利益 OBF3)L]  
accrued charges 应计费用 w8~J5XS  
accrued cumulative preference share dividend 应累算的累积优先股股息 !83x,*O  
accrued expenses 应累算费用 5f54E|vD  
accrued interest payable 应付利息;应计未付利息 `i{k^Q  
accrued interest receivable 应收利息;应计未收利息 >{DHW1kF?  
accrued right 累算权益 HSt|Ua.c/h  
accruing profit 应累算的利润 R=D\VIu,Z  
accumulated fiscal reserve 累积财政储备 *q5'~)W<  
accumulated profit 累积利润;滚存溢利 vBUl6EmWu  
accumulated reserve 累积储备 xx}R6VKU.  
accumulation of surplus income 累积收益盈余 P\ yt!S2  
acquired assets 既得资产 ":,HY)z  
acquisition 收购;购置;取得 K;2]c3T  
acquisition cost 购置成本 47Y| 1  
acquisition expenses 购置费用 (wJtEoB9^  
acquisition of 100% interest 收购全部股权 !'14mN#A  
acquisition of control 取得控制权 ?FRR";  
acquisition of fixed assets 购置固定资产 T7;)HFGeW  
acquisition of shell “买壳” D\Y)E#%,  
acquisition price 收购价 0F'75  
act of God 天灾 {GF>HHQb  
acting partner 执事合伙人 4'BzW Z;_a  
active market 买卖活跃的市场;交投畅旺的市场;旺市 lY}mrb  
active partner 积极参与的合伙人 ;WIL?[;w  
active trading 交投活跃 uTJi }4cw  
actual circulation 实际流通 <$liWAGX\  
actual cost 实际成本 < %Qw dEO  
actual expenditure 实际开支;实际支出 ,8( %J3J  
actual income 实际入息;实际收入;实际收益 :,F^{  
actual market 现货市场 X7kJWX  
actual price 现货价;实际价格 ~H0~5v F  
actual profit 实际利润 hMJ \a  
actual quotation 实盘;实际价位;实际报价 V>P\yr?  
actual year basis 按实际年度计算 0:G@a&Lr  
actuals 实货 ?Di, '  
actuarial investigation 精算调查 xsRMF&8L  
actuarial principle 精算原则 '4sT+q  
actuarial report 精算师报告 SX}GKu  
Actuarial Society of Hong Kong 香港精算学会 Rn{q/h  
actuarial valuation 精算师估值 >ge-yK 1  
actuary 精算师 ,Ucb)8a  
ad referendum agreement 暂定协议;有待覆核的协定 )ymF: ]QC  
ad valorem duty 从价税;按值征税 We#*.nr{3Z  
ad valorem duty system 从价税制 c7\bA7.  
ad valorem fee 从价费 KHr8\qLH  
ad valorem tariff 从价关税 +bm2vIh$  
additional allowance 额外免税额 IJ, ,aCj4g  
additional amount for unexpired risk 未过期风险的额外款额 B^Ql[m&5+  
additional assessable profit 补加应评税利润 |iM*}Ix-  
additional assessment 补加评税  v )7d  
additional commitment 额外承担 NtTLvO6  
additional commitment vote 额外承担拨款 H@IX$+;z  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |0f\>X I  
additional dependent parent allowance 供养父母额外免税额 54F([w  
additional provision 额外拨款 0'97af  
additional stamp duty 附加印花税 (kp}mSw  
additional tax 补加税罚款;补加税款 8gC(N3/E"  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6}NvVolr  
adjudged bankrupt 被裁定破产 :o}7C%Q8  
adjudicated bankrupt 裁定破产人 e^'?:j  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ^DZiz[X+|  
adjudication of bankruptcy 裁定破产;宣告破产 !W$Br\<  
adjudication of insolvency 裁定无力偿还债务 5!nZvv  
adjusted actual 经调整的实数;调整后的实数 M~662]Ekk  
adjusted current assets 经调整的流动资产;调整后的流动资产 q=?"0i&V  
adjusted figure 经调整的数字;调整后的数额 $E7yJ|p{  
adjusted liabilities 经调整的负债;调整后的负债 N=I5MQG  
adjusted loss 经调整的亏损;调整后的亏损 X_!mZ\H7  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 dN*<dz+4r  
adjusted profit 经调整的利润;调整后的利润 [ z$J  
adjusted surplus 经调整的盈余额;调整后的盈余额 =D[h0U  
adjusted value 经调整的价值;调整后的价值 D 0n2r  
adjustment 调整;修订;理算〔保险〕 3F.O0Vz  
adjustment centre 调剂中心 #kb(2Td  
adjustment lag 调整过程的时间差距;调整时差 5Rec}H  
adjustment mechanism 调整机制 4|+ |L_  
adjustment of loss 亏损调整 )d.7xY7!  
adjustment process 调整过程;调整程序 ONfJ"Rp3  
adjustment range 调整幅度 JnsXEkM)  
administered exchange rate 受管制汇率 VR:b1XWX  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 e1/|PgT(KM  
administration expenses 行政费用 (/KF;J^M  
administration fee 手续费;行政费 pH~JPNng  
administration in bankruptcy 破产管理 ZRQPOy  
administration order 遗产管理令 [&`>&u@MK  
administrator 管理人;遗产管理人 Rw\DJJrz  
administrator of the estate 遗产管理人 h=U 4  
admission of debt 债项承认书 =H?Nb:s  
admission of proof 接纳债权证明 /nmfp&@  
advance 放贷款项;垫付款项;预支款项;预付款项 a #0{tZd  
advance account 暂支帐目;预付款帐户 y(z U:.  
advance compensation 预付补偿金 @"EX%v.  
advance from shareholder 股东垫款 S8cFD):q  
advance pending reimbursement 预支以待日后付还 c]&VUWQ  
advanced economy 先进经济体系 Z)&HqqT3p  
advancement 预付;预付财产 }wb;ulN)  
advances warrant 垫款令 |V7a26h  
advancing 贷出 A&7jE:Ew  
adverse balance 逆差 lKwcT!Q4  
adverse exchange 逆汇 ]a%Kn]HI&2  
advertisement addressed to shareholders 在报章刊登的致股东通告 18HHEW{  
advice for collection 托收通知书 ,5?MRqCM  
advice of drawing 提款通知书;汇票通知书 #e=^-yE  
advice of payment 付款通知 od fu7P_  
Advisory Committee [Securities and Futures Commission] 4>HGwk@+8  
谘询委员会〔证券及期货事务监察委员会〕 OE"Bb   
Advisory Committee on Diversification 经济多元化谘询委员会 ou-;k }  
affidavit 誓章;遗产申报誓章 7(;VUR%%.  
affidavit of no receipt 述明无收款的誓章 K\ ]r  
affiliate 联号;联营公司;附属公司 LN^8U  
affiliated company 附属公司;联号;联营公司 OR9){qP  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pp`U]Q5"gX  
affordability 负担能力 y_&XF>k91  
African Development Bank [AfDB] 非洲开发银行 iy"K g]  
after-acquired property 事后取得的财产 5b'S~Qj#r$  
after-hours dealing 市后交易 jYF3u0 )  
after-tax profit 税后盈利;税后利润;税后溢利 8gxLL59  
agency agreement 代理协议 OXB-.<  
agency expenses 代理机构的开支 Uy:.m  
agency fee 代理费 k#&SWp=  
Agency Law 《代理法》 _@;N<$&  
agent 代理人;承销人 do,X{\  
agent of company 公司代理人 +bn w,B><  
agent's fee 代理人费;经纪费 ' ^^K#f8  
aggregate 总计;总数;总体数字 4C cb!?  
aggregate amount 总款额;总额 1 %`:8  
aggregate assets and liabilities 总体资产与负债 QEKFuY<E+  
aggregate at constant price 按固定价格计算的总体数字 W|e>  
aggregate demand 总需求 lg+g:o  
aggregate gross position 总持仓量 $ZO<8|bW  
aggregate limit 总限额 Q ^rW^d  
aggregate of salaries tax 合计薪俸税 y~jIA p  
aggregate performance 总体表现;总体业绩 sD +G+  
aggregate supply 总体供应 ^nF$<#a  
aggregate surplus 总盈余 &:*+p-!2<  
aggregate total 整体总额 uek3Y[n  
aggregate value 总值;合计价值 Nk4_!  
aggregated basis 合计基准 P0z{R[KBH  
aggregated net chargeable income 合计应课税入息实额 z:5ROlk0  
aggregation 合并计算;合计;总和 F4%[R)  
aggregation of incomes of husband and wife 夫妇入息合并计算 55b |zf  
aggregation of property 财产的总和 8-ssiiJ}gh  
agio 差价;贴水 vKC&Qi ;  
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》 #U D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment @F^L4 N':  
《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》 oJT@'{;*z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment h_yR$H&tX  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 y(h(mr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0 _}89:-  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K<JP9t6Qd  
agreement for a settlement 授产协议 'LLx$y.Ei[  
agreement for assignment 转让协议 guXpHF=  
agreement for sale 售卖协议;买卖协议 RsfT Ub)<  
agreement for sale and purchase 买卖协议 2{Iz  
agreement for the payment of interest 支付利息协议 %esZ}U   
agreement for the repayment of money 还款协议 jdf)bO(9#  
agreement of reinsurance 再保险协议 mm<iT59  
Agricultural Bank of China 中国农业银行 R6mJFE*6T9  
air passenger departure tax 飞机乘客离境税 Yj/nzTVJ[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 d|+jCTKS  
airport tax 机场税 ?Hxgx  
alcohol duty 酒精税 HCkqh4  
alienation 让与;让渡;转让 *"{Z?< 3  
alimony 生活费;赡养费 VhIIW"1  
All Ordinaries Index [AOI] 所有普通股指数 ,<r3Z$G  
all risks 全险;综合险 6x,=SW@4  
All Sales Record for Stock Market 《股票市场成交报告》 ~.`r(  
Allied Capital Resources Limited 新联财务有限公司 OVSq8?L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <L ( =  
allocation letter 拨款信件 XfK.Fj~-  
allocation of fund 分配款项;预留款项 A<CXdt+t  
allocation of profit 利润分配;溢利分配 :fKz^@mY4  
allocation warrant 拨款令 -JhjTA  
allotment 分配;配股 vek:/'sj3p  
allotment notice 股份配售通知;配股通知 FDs^S)B  
allotment of shares 股份分配 seU^IC<  
allowable 可获宽免;免税的 #L= eK8^e  
allowable business loss 可扣除的营业亏损  53*, f  
allowable expenses 可扣税的支出 }d\Tk(W  
allowance 免税额;津贴;备抵;准备金 *[~o~e/YCb  
allowance for debts 债项的免税额 6 %k+0\d  
allowance for depreciation by wear and tear 耗损折旧免税额 S Ljf<.S  
allowance for funeral expenses 殡殓费的免税额 RHl=$Hm.%  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bd P,Zqd  
allowance for repairs and outgoings 修葺及支出方面的免税额 pH l2!{z  
allowance to debtor 给债务人的津贴 J[Yg]6  
alteration of capital 资本更改 >g"M.gW  
alternate trustee 候补受托人 C"^hMsU8  
amalgamation 合并 ytV)!xe  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 P:, x?T?J^  
ambit of charges 征税范围;收费范围 VMye5  P  
amended valuation 经修订的估值 3) c K*8#  
American Commodities Exchange 美国商品交易所 /b:t;0G  
American Express Bank Limited 美国运通银行 FJ(B]n[>  
American Stock Exchange 美国证券交易所 ?7nr\g"g(  
amortization 摊销 `=}UFu  
amount due from banks 存放银行同业的款项 %::deV7  
amount due from banks abroad 存放海外银行同业的款项 d:<H?~  
amount due from holding companies 控股公司欠款 eBC%2TF  
amount due from local banks 存放本港银行同业的款项 ,Lun-aMd  
amount due to banks 银行同业的存款  I`'a'  
amount due to banks abroad 海外银行同业的存款 d1TdH s\  
amount due to holding companies 控股公司存款 "ryk\}*<  
amount due to local banks 本港银行同业的存款 bA<AG*  
amount due to outport banks 外埠银行同业的存款 :EmQ_?(^  
amount for note issue 发行纸币的款额 (YYj3#|  
amount of bond 担保契据的款额 }\u%)uZ  
amount of consideration 代价款额 c@ZS|U*(  
amount of contribution 供款数额 4OOn,09  
amount of indebtedness 负债款额 puS&S *  
amount of principal of the loan 贷款本金额 ]Q4PbW  
amount of rates chargeable 应征差饷数额 .-KtB(t  
amount of share capital 股本额 v"~Do+*+  
amount of sums assured 承保款额 z{@R.'BD  
amount of variation 变动幅度 4j@i%  
amount of vote 拨款数额 IObx^N_K  
amount payable 应付款额 1O7]3&L@  
amount receivable 应收款额 B+Y5b5+wOQ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 sp=OT-Pfp  
analysis 分析 ',JrY)  
ancillary risk 附属风险 f{igW?Ho  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^IVe[P'  
annual accounting date 年结日期 (rr}Pv%yb  
annual allowance 每年免税额;年积金;年度津贴;年津 [Y$5zeA  
annual balance 年度余额 Zn@W7c,_I  
annual disposable income 每年可动用收入 h@~:(:zU$  
annual estimates 周年预算 Sk/#J!T8{  
annual fee 年费 w{3Q( =&  
annual general meeting 周年大会 tx0Go'{  
annual growth rate 年增率;每年增长率 $T?*0"Mj[  
annual long-term supplement 长期个案每年补助金 K DYYB6|  
annual pensionable emolument 可供计算退休金的年薪 X"[dQ_o  
annual report 年报 EJZ@p7*Oj  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }xDB ~k  
annual return 周年报表;周年申报表;每年报税表格 M[aT2A  
Annual Return Rules 《周年报表规则》 a`H\-G  
annual review of consumer prices 每年消费物价回顾 F#(.v7Za  
annual roll-forward basis 逐年延展方式 u12zRdn  
annual salary 年薪 d/XlV]#2x\  
annual statement 年度报表;年度决算表 m|pTn#*`  
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 vd}*_d  
annuitant 年金受益人 Tu]&^[B('  
annuity 年金 n6b3E *  
annuity contract 年金合约 M@|w[ydQG  
annuity on human life 人寿年金 GR,J0LT   
antecedent debt 先前的债项 Dp*:Q){>E  
ante-dated cheque 倒填日期支票 #gh p/YoTq  
anticipated expenditure 预期开支 2~f6~\4GL+  
anticipated net profit 预期纯利 ht?CH Uu  
anticipated revenue 预期收入 4d!S#zx  
anti-inflation measure 反通货膨胀措施 ;}LJh8_  
anti-inflationary stance 反通货膨胀立场 [#p&D~Du&  
apparent deficit 表面赤字 $[,l-[-+  
apparent financial solvency 表面偿债能力 U,e'ZRU6  
apparent partner 表面合伙人 mc?';dEG  
application for personal assessment 个人入息课税申请书 \}Dpb%^\  
application of fund 资金应用 Dy su{rL  
application to release as liquidator and to destruct the books of accounts and documents )S^z+3p  
申请免除清盘人职务及毁灭帐簿与文件 '9qn*H`'  
appointed actuary 委任精算师 ;Xqn-R  
appointed auditor 委任核数师;委任审计师 uJgI<l'|e3  
appointed trustee 委任的受托人 Q uB+vL  
appointer 委任人 _z q)0\  
apportioned pro rata 按比例分摊 ,'~ #Ch  
apportionment 分配;分摊 R*087X7 N|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 !#?8BwnaZ  
apportionment formula 分摊方程式 |H 8^  
apportionment of estate duty 遗产税的分摊 &&WDo(r3  
appraisal 估价;评估 t:>x\V2m  
appreciable growth 可观增长 /}=a{J  
appreciable impact 显着影响 F"'n4|q4n  
appreciable increase 可观增长 2JVxzj<~`  
appreciation 增值;升值 l7z 6i*R  
appreciation against other currencies 相对其他货币升值 3qtr9NI  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 GB>aT-G7q  
appreciation tax 增值税 ltoqtB\s  
appropriation 拨款;拨用;拨付 A[`G^ $  
appropriation account 拨款帐目 M'q'$)e  
Appropriation Bill 拨款法案 'seyD  
appropriation-in-aid system 补助拨款办法 0 " y%9  
approved assets 核准资产 Rn-G @}f  
approved basket stock 认可一篮子证券 dv , C6t2  
approved budget 核准预算 ]dG\j^e|  
approved charitable donation 认可慈善捐款 7d ;pvhnH  
approved charitable institution 认可慈善机构 A "S/^<  
approved currency 核准货币;认可货币 Fnb2.R'+  
approved estimates 核准预算 -f9]v9|l  
approved estimates of expenditure 核准开支预算 R-  
approved overseas insurer 核准海外保险人 +{$QAjW(/  
approved overseas trust company 核准海外信托公司 44HiTWQS?l  
approved pooled investment fund 核准汇集投资基金 ,3HcCuT  
approved provident fund scheme 认可公积金计划 jJBnDxsA  
approved provision 核准拨款 R^%e1 KO]  
approved redeemable share 核准可赎回股份 \G>ZkgU  
approved regional stock 认可地区性证券 I%"'*7 U  
approved retirement scheme 认可退休金计划 PB9/m-\H  
approved subordinated loan 核准附属贷款 3A,rHYS  
arbitrage 套戥;套汇;套利 Kesy2mE  
arbitrageur 套戥者;套汇者 aDL*W@1S  
arbitrary amount 临时款项 h2w}wsb0l  
arrangement 措施;安排;协定 <G ~>~L.E  
arrears 欠款 S1J<9xqSQ8  
arrears of pay 欠付薪酬 "e6|"w@8  
arrears of revenue 逾期未收税款;逾期未收的帐项 fD4ICO@  
articles of association 组织章程;组织细则;组织章程细则 &|Np0R  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;%!B[+ut"  
ascertainment of profit 确定利润 qAY%nA>jO  
"Asia Clear" “亚洲结算系统” vq!uD!lr  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 55Gtp\L  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <rIz Z'D  
Asian Development Fund [ADF] 亚洲发展基金 @|\R}k%(  
Asian dollar bond 亚洲美元债券 Hkd^-=]]no  
Asian dollar market 亚洲美元市场 yx>_scv,T  
Asian dollar rate 亚洲美元利率 jS<_ )  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )]43R   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 v [njdP  
asked price 沽盘;喊价;索价;卖方报价 Sr_VL:Gg  
assessable income 应评税入息 -JT/ 9IQ  
assessable loss 应评税亏损 Uf\nFB? ^  
assessable profit 应评税利润 mQ~:Y  
assessable value 应评税值 ]J7Qgp)i  
assessed profit 估定利润  n_nl{  
assessed value 经评估价值 \qh *E#j  
assessment 评税;评定;估价;评税单 G?c-79]U  
assessment number 评税编号;估价编号 %9v@0}5V  
assessment of additional tax 补加税评税 #z'uRHx%=0  
assessment of performance 业绩评估;实绩评价 6Jz^  
Assessor 评税主任 I5m][~6.?  
asset price bubbles 资产价格泡沫 ;gg\;i}^  
asset-backed securities 具资产保证的证券 BB$oq'  
assets accretion 资产增值 l fZ04M{2  
assets and liabilities 资产与负债 % ps$qB'  
assets betterment statement 资产递增表;资产改进表 "Z=5gj  
assets lending 实物放款;有抵押贷款 n(seNp%_  
assets of the company passing on the death 死者去世时转移的公司资产 eYX5(`c[  
assets pledged as security for liabilities 用作负债抵押的资产 m!tx(XsXU  
assets portfolio 资产投资组合 Ev"|FTI/  
assets price 资产价格 ``VW;l{  
assets quality 资产质素 PQN@JaD  
assets realization 资产变现 3*UR3!Z9 *  
assets refinancing arrangement 资产再集资安排 vQ}6y  
assets securitization 资产证券化 ~@ jY[_  
assets situated outside Hong Kong 在香港以外地方的资产 wI B`%V  
assets stripping 削减资产;拆卖资产 _5 ^I.5Z3  
assets value 资产值 <_Z:'~Zp  
assignee 承让人 ^O(=Vry  
assignment 转让;转让书;转让契 =Z=o#46JY  
assignment of interest 权益转让 BVsD( @lX  
assignment of letters patent and trade mark 专利证书及商标转让 0+Ta%H{  
assignment of property 物业转让;物业转让书 _A13[Mt3  
assignment right 转让权 DGW+>\G  
assignor 转让人 05yZad*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 W&(k!6<x  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 X\$ 0  
associate member 附属会员 $$b 9&mTl#  
associated body corporate 相联法人团体 !`1'2BC  
associated company 相联公司;联属公司 xx{!3 F  
associated corporation 相联法团 qd3Q}Lk  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4P^6oh0"  
公认会计师公会〔英国〕 8 C[/dH  
Association of Futures Exchange Brokers 香港期货经纪协会 vAY,E=&XvM  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 HbP!KVHyk1  
association of underwriters 承保人组织 )i+2X5B`S  
assumption of control 接管 !EUan  
assurance 担保;保险;转易;转易书 W>-Et7&2  
assurance of interest 权益的转易 !*- >;:9B  
at 19XX price 按一九XX年价格计算 zO g7raIa  
at a discount 按赔价计算;按贴水价格计算;打折扣 AJ#Nenmj  
at a premium 按溢价计算;按升水价格计算 g&/T*L  
at call 通知付款;按通知  N?Lb  
at constant market price 按固定市价计算 BIuK @$  
at constant price 按固定价格计算  V#VN %{  
at cost 按成本计算 quY:pqG38q  
at current market price 按当时市价计算;按现时市价计算 eX@L3BKp  
at current price 按当时价格计算;按现时价格计算 .r*2|  
at factor cost 按要素成本计算;按生产要素成本计算 LL:_L<  
at money-of-the-day price 按付款当日价格计算 >EY3/Go>  
at or better 按指定或较佳价位〔买卖指令〕 %^RN#_ro(3  
at par 按面值计算;平价 95el'K[R  
at sight 见票即付 /SYw;<=  
at the close 按收市盘 M4as  
at the opening 按开市盘 J2:y6kGj>  
attestation 见证;见证条款 9B;{]c  
at-the-money option 平价期权 7uzk p&+:  
attorney 受权人;受托代表人 |i++0BU  
attornment 新拥有人承认书 a+n0|CvF  
attributable profit 可归属利润 -'6Dg  
attributable share value 可归属股份价值 AK@9?_D  
Auckland Stock Exchange 奥克兰证券交易所 dAuJXGo  
auction 拍卖 &jmRA';sK  
auctioneer 拍卖商 ti \wg  
audit 审计;核数 =>-Rnc@  
Audit Commission 审计署 -B +4+&{T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] nr<4M0tIp  
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〕 =E.wv  
audit review 帐目审查 E>K!Vrh-L  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Zu7)gf  
audited account 审计帐目;经审计的帐目 q@{Bt{$x  
audited annual account 经审计的周年帐目 $&=S#_HQS  
audited balance sheet 经审计的资产负债表 n@) K #  
auditor 核数师;核数主任;审计师 DMOMh#[  
auditor's certificate 核数师证明书;审计师证明书 ~sh`r{0  
auditor's report 核数师报告;审计师报告 }~L.qG  
Aussie bond 澳元债券 ^~etm  
austerity budget 紧缩预算 P5UL4uyl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {z{bY\  
Australia All Ordinaries Index 澳洲所有普通股票指数 A*\.NTM  
Australian Dollar [AUD] 澳元 :;9F>?VN>0  
Australian Options Market 澳大利亚期权市场 Te[n,\Nb  
Australian Securities Commission 澳洲证券事务监察委员会 cz8T  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 e~=;c  
Australian Stock Exchange 澳大利亚证券交易所 LU!a'H'Q  
Austrian Schilling [ATS] 奥地利先令 HMNLa*CL'  
authentication 认证;鉴证 H*PSR  
authority to purchase 委托购买证;委购书 fumm<:<CLO  
authorization 认可;核准;授权;授权书 yd d7I&$  
authorization by direction 指示授权 ds<2I,t  
authorization by instruction 指令授权 nWw":K<@Q_  
authorization by warrant 令状授权 .(cw>7e3D  
authorization of unit trust 单位信托的认可 m+]K;}.}R  
authorized agent 指定代理人 W_"sM0 w  
authorized capital 法定资本 VAHh~Q6 ;e  
authorized clerk 出市员 ig/xv  
authorized dealer 认可交易商 z7fp#>uw  
authorized financial institution 认可财务机构 #Lh;CSS  
authorized fund 认可基金 R {SF(g3  
authorized fund house 获授权的基金公司;认可基金公司 nksLWfpG?B  
authorized institution 认可机构 KW pVw!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Q+{xZ'o"Z  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &w_j/nW^'  
authorized insurer 获授权保险人;获认可承保人 *0Skd  
authorized investment 特准投资项目 2K/4Rf0;  
authorized person 获授权人 4V)kx[j  
authorized representative 获授权代表 UGV+/zxIM  
authorized share capital 法定股本 Yi%;|]  
automated quotation system 自动报价系统 qN9(S:_Px  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] }C"%p8=HM  
自动交易系统〔香港期货交易所有限公司〕 6 ob@[ @  
automatic adjustment mechanism 自动调整机制 3M[! N  
automatic adjustment system 自动调整系统 dy%;W%  
Automatic Clearing House 自动票据交换所 vc;$-v$&  
automatic exchange rates accumulation system 自动化汇率累集系统 <KL,G};0pm  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /[ 5gX^A  
automatic teller machine [ATM] 自动柜员机 6*78cg Io  
autopay 自动转帐 PR#exm&  
available assets 可用资产 7rc0yB  
available fiscal reserve 现存财政储备 ]8_NZHld  
available profit 可用利润 6 $4[gcL'  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 l *(8i ^  
average 平均;平均数;海损 NX*Q F+  
average basic salary 平均基本薪金 'T*&'RQr  
average consumer expenditure 平均消费开支;一般消费开支 pZ.ecZe/  
average cost 平均成本 S6Q  
average cost of land production 增辟土地平均成本 vxBgGl  
average daily turnover 平均每日成交额 XPXIg  
average daily wage rate 平均每日工资率 fgp]x&5Q  
average expenditure pattern 平均开支模式 \h/H#j ZJ  
average growth rate 平均增长率 cKca;SNql1  
average net fixed assets 固定资产平均净值 &AeX   
average of relatives 相对价格平均数 f643#1  
average price 平均价格 C_}]`[  
average propensity to consume 平均消费倾向;一般消费倾向  ~d.Y&b  
average propensity to save 平均储蓄倾向;一般储蓄倾向 C2kPMB=Xo  
average rate 平均率 Tv,[DI +  
average revenue 平均收入;平均收益 yLvDMPj  
average stock 平均库存;平均存货 UERLtSQ  
average yearly rent 平均年租 ~w+c8c8pW  
avoidance of double taxation 避免双重课税 5{X<y#vAC0  
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 +mj y<~\  
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