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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: VkD8h+)  
A share A股;甲类股份 :kaHvf  
abatement of tax 减税;减扣免税额 ,)CRozC\}K  
ABN AMRO Bank N.V. 荷兰银行 [^J2<\<0  
above-the-line expenditure 线上项目支出;经常预算支出 {|jrYU.k~  
above-the-line receipt 线上项目收入;经常预算收入 V&j |St[  
ABSA Asia Limited 南非联合亚洲有限公司 ?11\@d  
absolute change 绝对数值变更 gk*Md+  
absolute expenditure 实际开支 ckZZ)lW`*  
absolute guideline figure 绝对准则数字 ;`TSu5/  
absolute interest 绝对权益 $;ssW"7~Qn  
absolute order of discharge 绝对破产解除令 )(Z)yz  
absolute profit margin 绝对利润幅度 2u> [[U1:  
absolute value 实值;绝对值 D+y_&+&,t  
absolutely vested interest 绝对既得权益 hlgBx~S[  
absorbed cost 已吸收成本;已分摊成本 ZgXn8O[a  
absorption 吸收;分摊;合并 Qxvj`Ge  
absorption rate 吸收率;摊配率;分摊率 IO(Y_7  
ACB Finance Limited 亚洲商业财务有限公司 X5M{No>z  
acceptable form of reciprocity 合理的互惠条件 UT^-!L LB]  
acceptable rate 适当利率;适当汇率 w'Cn3b)`  
acceptance agreement 承兑协议 XHN`f#(w  
acceptance for honour 参加承兑 +Yuy%VT  
acceptor 承兑人;接受人;受票人 H"_]Hq  
acceptor for honour 参加承兑人 gm-m_cB<  
accident insurance 意外保险 @aA1=9-L  
Accident Insurance Association of Hong Kong 香港意外保险公会 K~?M?sa  
accident insurance scheme 意外保险计划 #ilU(39e  
accident year basis 意外年度基准 '+ 8.nN  
accommodation 通融;贷款 ]{[8$|Mg  
accommodation bill 通融票据;空头票据 mp{r$tc  
accommodation party 汇票代发人 }-e  
account balance 帐户余额;帐户结余 r RfPq  
account book 帐簿 V&' :S{i  
account collected in advance 预收款项 0B4&!J  
account current book 往来帐簿 8@S5P$b};  
account of after-acquired property 事后取得的财产报告 fO4e[g;G  
account of defaulter 拖欠帐目 Od>^yhn  
account payable 应付帐款 s 4Mi9h_  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 \n @S.Y?P  
account receivable 应收帐款 ql Uw;{;p  
account receivable report 应收帐款报表 0'DlsC/`*  
account statement 结单;帐单;会计财务报表 I3 %P_oW'  
account title 帐户名称;会计科目 Rv ]?qJL  
accountant's report 会计师报告  n(mS  
Accountant's Report Rules 会计师报告规则 +UK".  
accounting and auditing procedure 会计与审计程序;会计与核数程序 l Z3o3"  
Accounting Arrangements 《会计安排》 bi fi02  
accounting basis 会计基础 i>Cxi ZT  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~)S Q{eK?&  
Accounting Circular 《会计通告》 >gt_C'  
accounting class 会计类别 4LCgQS6  
accounting date 记帐日期;会计结算日期 u% ^Lu.l_c  
accounting for money 款项核算 [":[\D'  
Accounting Officer 会计主任 "4{_amgm&<  
accounting period 会计报告期;会计期 kXj%thDx  
accounting policy 会计政策;会计方针 I<w`+<o(  
accounting practice 会计惯例 !U,^+"l'GP  
accounting principle 会计准则 [\hk_(}  
accounting record 会计记录 c=YJ:&/5&  
accounting report 会计报告 L"i B'=  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 nP9@yI*7  
Accounting Society of China 中国会计学会 cx]O#b6B.  
accounting statement 会计报表 hIj[#M&6  
accounting system 会计制度;会计系统 h_ ^,|@C "  
accounting transaction 会计事项;帐务交易 '~-Lxvf'  
accounting treatment 会计处理 Dm@wTt8N(  
accounting year 会计年度 dVDQ^O&  
accretion 增值;添加 K8dlECy  
accrual 应计项目;应累算数目 mx#H+:}&r  
accrual basis 应计制;权责发生制 w8t,?dY  
accrual basis accounting 应计制会计;权责发生制会计 #5?Q{ORN o  
accrue 应累算;应计 {&Kq/sRz  
accrued benefit 应累算利益 L3Leb%,!  
accrued charges 应计费用 9T47U; _)  
accrued cumulative preference share dividend 应累算的累积优先股股息 r9Ux=W\  
accrued expenses 应累算费用 W{OlJRX8  
accrued interest payable 应付利息;应计未付利息 WUid5e2  
accrued interest receivable 应收利息;应计未收利息 fhu- YYJt  
accrued right 累算权益 (~oUd 4  
accruing profit 应累算的利润 %h** L'~``  
accumulated fiscal reserve 累积财政储备 =&*:)  
accumulated profit 累积利润;滚存溢利 _nR8L`l*z  
accumulated reserve 累积储备 yQ4]LyS  
accumulation of surplus income 累积收益盈余 /Yk2 |L  
acquired assets 既得资产 S;$@?vF  
acquisition 收购;购置;取得 %/dYSC  
acquisition cost 购置成本 j.$#10*:  
acquisition expenses 购置费用 K!?T7/@  
acquisition of 100% interest 收购全部股权 0s = h*"[  
acquisition of control 取得控制权 _=Y]ZX`j  
acquisition of fixed assets 购置固定资产 %S8e:kc6  
acquisition of shell “买壳” 6Q,-ZM=Z_p  
acquisition price 收购价 1<]g7W  
act of God 天灾 =R#K` H66j  
acting partner 执事合伙人 9?r|Y@xh]  
active market 买卖活跃的市场;交投畅旺的市场;旺市 f>JuxX\G  
active partner 积极参与的合伙人 T0WB  
active trading 交投活跃 m",wjoZe*  
actual circulation 实际流通 X75>C<  
actual cost 实际成本  C~vU  
actual expenditure 实际开支;实际支出 &0Zn21q  
actual income 实际入息;实际收入;实际收益 <@n/[ +3  
actual market 现货市场 ]RmQ*F-  
actual price 现货价;实际价格 h0NM5   
actual profit 实际利润 8WU UE=p  
actual quotation 实盘;实际价位;实际报价 9+.0ZP?  
actual year basis 按实际年度计算 59";{"sw  
actuals 实货 \)VV6'zih  
actuarial investigation 精算调查 m~~_iz_*  
actuarial principle 精算原则 (yE?)s  
actuarial report 精算师报告 FG7}MUu  
Actuarial Society of Hong Kong 香港精算学会 |XxA Fje  
actuarial valuation 精算师估值 h&J6  
actuary 精算师 0U]wEz*b  
ad referendum agreement 暂定协议;有待覆核的协定 ahkSEE{  
ad valorem duty 从价税;按值征税 W-%oj.BMA  
ad valorem duty system 从价税制 $rDeI-)S  
ad valorem fee 从价费 #M6@{R2_  
ad valorem tariff 从价关税 zF%CFqQ  
additional allowance 额外免税额 &R/)#NAp  
additional amount for unexpired risk 未过期风险的额外款额 gF1q Z=<  
additional assessable profit 补加应评税利润 I,vy__ sZ  
additional assessment 补加评税 !o 2" th  
additional commitment 额外承担 S pDVD  
additional commitment vote 额外承担拨款 [AQ6ads)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 !!_K|}QOE  
additional dependent parent allowance 供养父母额外免税额 pt;E~_  
additional provision 额外拨款 b9[;qqq@'  
additional stamp duty 附加印花税 d8Jy$,/`?  
additional tax 补加税罚款;补加税款 r_T\%  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 wly#|  
adjudged bankrupt 被裁定破产 K8doYN  
adjudicated bankrupt 裁定破产人 [o<R#f`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 c|u{(E58  
adjudication of bankruptcy 裁定破产;宣告破产 D61CO-E(D  
adjudication of insolvency 裁定无力偿还债务 OwV>`BIwns  
adjusted actual 经调整的实数;调整后的实数 4x.'H18  
adjusted current assets 经调整的流动资产;调整后的流动资产 >- ]tOH,0  
adjusted figure 经调整的数字;调整后的数额 OBi9aFoQ  
adjusted liabilities 经调整的负债;调整后的负债 cu(2BDfiL  
adjusted loss 经调整的亏损;调整后的亏损 ji<b#YO4  
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 =v=a:e  
adjusted profit 经调整的利润;调整后的利润 :L&Bbw(  
adjusted surplus 经调整的盈余额;调整后的盈余额 y.2_5&e/  
adjusted value 经调整的价值;调整后的价值 :y%%Vx~  
adjustment 调整;修订;理算〔保险〕 W$ #FM$U  
adjustment centre 调剂中心 ?1i>b->  
adjustment lag 调整过程的时间差距;调整时差 jDI O,XuF  
adjustment mechanism 调整机制 g}0}$WgH:  
adjustment of loss 亏损调整 _KC)f'Cx  
adjustment process 调整过程;调整程序 Jf@M>BT^A  
adjustment range 调整幅度 wxVf6`  
administered exchange rate 受管制汇率 Q+)fI  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "DM $FRI0  
administration expenses 行政费用 -}1S6dzr  
administration fee 手续费;行政费 z+FhWze  
administration in bankruptcy 破产管理 /E$"\md  
administration order 遗产管理令 4%~$A`7  
administrator 管理人;遗产管理人 ct=|y(_  
administrator of the estate 遗产管理人 OEy'8O$  
admission of debt 债项承认书 1.!rq,+>1  
admission of proof 接纳债权证明 +Sv`23G@  
advance 放贷款项;垫付款项;预支款项;预付款项 \ }>1$kH;  
advance account 暂支帐目;预付款帐户 OaRtGJnR  
advance compensation 预付补偿金 PcC9)x  
advance from shareholder 股东垫款 2<)63[YO  
advance pending reimbursement 预支以待日后付还 LF* 7;a  
advanced economy 先进经济体系 e4u$+  
advancement 预付;预付财产 E.Xf b"]  
advances warrant 垫款令 N_Cu%HP  
advancing 贷出 x0@J~ _0  
adverse balance 逆差 . ]0B=w* Z  
adverse exchange 逆汇 t Krr5SRb  
advertisement addressed to shareholders 在报章刊登的致股东通告 tiSN amvG1  
advice for collection 托收通知书 d$8rzd  
advice of drawing 提款通知书;汇票通知书 _C~e(/=z  
advice of payment 付款通知 ~{iBm"4  
Advisory Committee [Securities and Futures Commission] B2:6=8<  
谘询委员会〔证券及期货事务监察委员会〕 %YG ~ql  
Advisory Committee on Diversification 经济多元化谘询委员会 %@3AA<  
affidavit 誓章;遗产申报誓章 Q]Q i  
affidavit of no receipt 述明无收款的誓章 wQWokpP;T7  
affiliate 联号;联营公司;附属公司 aAiSP+#  
affiliated company 附属公司;联号;联营公司 ^%-$8sV  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 n( l!T 7  
affordability 负担能力 C%t~?jEK~^  
African Development Bank [AfDB] 非洲开发银行 $r*7)/  
after-acquired property 事后取得的财产 [?iA`#^d  
after-hours dealing 市后交易 p;`jmF   
after-tax profit 税后盈利;税后利润;税后溢利 zm) ]cq  
agency agreement 代理协议 KhAj`vOzK  
agency expenses 代理机构的开支 xu(5U`K  
agency fee 代理费 )Q9m,/F  
Agency Law 《代理法》 _HX 1E  
agent 代理人;承销人 9KRHo%m  
agent of company 公司代理人 Ac'[(  
agent's fee 代理人费;经纪费 wv<D%nF2|  
aggregate 总计;总数;总体数字 )n}Wb+2I  
aggregate amount 总款额;总额 U:m[* }+<  
aggregate assets and liabilities 总体资产与负债 /R^Moj<  
aggregate at constant price 按固定价格计算的总体数字 6js94ko[  
aggregate demand 总需求 ^5j|   
aggregate gross position 总持仓量 ?r0#{x~  
aggregate limit 总限额 -v .\CtpHv  
aggregate of salaries tax 合计薪俸税 N ncur]  
aggregate performance 总体表现;总体业绩 Q( .d!CQ>  
aggregate supply 总体供应 LvgNdVJDP|  
aggregate surplus 总盈余 %l%5Q;t  
aggregate total 整体总额 EGL1[7It`  
aggregate value 总值;合计价值 $, 4;_4t  
aggregated basis 合计基准 |F[E h ~  
aggregated net chargeable income 合计应课税入息实额 y`wTw/5N  
aggregation 合并计算;合计;总和 r,X5@/  
aggregation of incomes of husband and wife 夫妇入息合并计算 0gO<]]M?  
aggregation of property 财产的总和 T{3C3EE?]  
agio 差价;贴水 4V9DPBh  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 U.is:&]E  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 3 XdN \xc  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ,0%P3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Wm$( b2t  
《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》 ,}2yxo;i  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ["|AD,$%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 eKi/Mt  
agreement for a settlement 授产协议 La9v97H:  
agreement for assignment 转让协议 5_Yl!=  
agreement for sale 售卖协议;买卖协议 Yn4c6K  
agreement for sale and purchase 买卖协议 Cv862k P  
agreement for the payment of interest 支付利息协议 sG`||Kb;n  
agreement for the repayment of money 还款协议 u}Vc2a,WV  
agreement of reinsurance 再保险协议 ,g2|8>sJP  
Agricultural Bank of China 中国农业银行 /3->TS  
air passenger departure tax 飞机乘客离境税 h1@|UxaE#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^_ <jg0V  
airport tax 机场税 ON#\W>MK?  
alcohol duty 酒精税 x'kwk  
alienation 让与;让渡;转让 P5/K?I~/So  
alimony 生活费;赡养费 d!kiWmw,  
All Ordinaries Index [AOI] 所有普通股指数 D|m6gP;P  
all risks 全险;综合险 +^tq?PfE  
All Sales Record for Stock Market 《股票市场成交报告》 maQE Bi,  
Allied Capital Resources Limited 新联财务有限公司 0Ci\(  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 UH/)4Wg  
allocation letter 拨款信件 {;0j9rr  
allocation of fund 分配款项;预留款项 +;~JHx.~X  
allocation of profit 利润分配;溢利分配 %"^$$$6%  
allocation warrant 拨款令 U]j4Izq  
allotment 分配;配股 6Ug( J$Ouh  
allotment notice 股份配售通知;配股通知 1];rW`Bw  
allotment of shares 股份分配 *n mr4Q'v{  
allowable 可获宽免;免税的 TY~8`+bJ  
allowable business loss 可扣除的营业亏损 {wMw$Fvf  
allowable expenses 可扣税的支出 #PUvrA2Zl  
allowance 免税额;津贴;备抵;准备金 YSwAu,$jf  
allowance for debts 债项的免税额 wuE]ju<  
allowance for depreciation by wear and tear 耗损折旧免税额 LX),oR  
allowance for funeral expenses 殡殓费的免税额 `$oGgz6ZT  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 la#f,C3_  
allowance for repairs and outgoings 修葺及支出方面的免税额 wy6>^_z  
allowance to debtor 给债务人的津贴 &No6k~T0:b  
alteration of capital 资本更改 UMR0S5`}  
alternate trustee 候补受托人 <>$`vuU  
amalgamation 合并 `:cnu;  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 jqq96hP,  
ambit of charges 征税范围;收费范围 :e>y= s>  
amended valuation 经修订的估值 z`UL)W  
American Commodities Exchange 美国商品交易所 %,f|H :+>u  
American Express Bank Limited 美国运通银行  jL8[;*^G  
American Stock Exchange 美国证券交易所 4cJ7W_ >i6  
amortization 摊销 xCwd*lsM  
amount due from banks 存放银行同业的款项 [of{~  
amount due from banks abroad 存放海外银行同业的款项 0<*R 0  
amount due from holding companies 控股公司欠款 7=C$*)x  
amount due from local banks 存放本港银行同业的款项 [uCW8:e  
amount due to banks 银行同业的存款 ucP}( $  
amount due to banks abroad 海外银行同业的存款 +U/+iI>0  
amount due to holding companies 控股公司存款 ^@?-YWt   
amount due to local banks 本港银行同业的存款 (|%YyRaX  
amount due to outport banks 外埠银行同业的存款 \jLn5$OW  
amount for note issue 发行纸币的款额 m<L.H33'  
amount of bond 担保契据的款额 v0euvs  
amount of consideration 代价款额 gi!{y   
amount of contribution 供款数额 xGsg'  
amount of indebtedness 负债款额 l/9V59Fv9  
amount of principal of the loan 贷款本金额 @+II@[ _lT  
amount of rates chargeable 应征差饷数额 P 1`X<A  
amount of share capital 股本额 sYnf #'  
amount of sums assured 承保款额 sLiKcR8^  
amount of variation 变动幅度 ELoE-b)Cb  
amount of vote 拨款数额 ZuZe8&  
amount payable 应付款额 Zp'c>ty=  
amount receivable 应收款额 N8a+X|3]0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 VZ"W_U,  
analysis 分析 ^Wb|Pl  
ancillary risk 附属风险 Lc,`  
annual account 周年帐目;周年帐目报表;年度决算;年结 H]e%8w))0  
annual accounting date 年结日期 Zz!0|-\  
annual allowance 每年免税额;年积金;年度津贴;年津 57r?`'#*  
annual balance 年度余额 t\LAotTF/  
annual disposable income 每年可动用收入 mqL&bmT  
annual estimates 周年预算 Jlgo@?Lc  
annual fee 年费 ]BAM _  
annual general meeting 周年大会 QC@nRy8%  
annual growth rate 年增率;每年增长率 b0W~*s [4  
annual long-term supplement 长期个案每年补助金 lq0@)'D  
annual pensionable emolument 可供计算退休金的年薪 DY2r6bcn`  
annual report 年报 AQX~do\A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tXj28sh$  
annual return 周年报表;周年申报表;每年报税表格 &t .9^;(  
Annual Return Rules 《周年报表规则》 r&F(VF0 6  
annual review of consumer prices 每年消费物价回顾 cp@(y$  
annual roll-forward basis 逐年延展方式 Vgy}0pCl  
annual salary 年薪 @0}Q"15,I  
annual statement 年度报表;年度决算表 Ay?;0w0  
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 yZ7aH|Q81B  
annuitant 年金受益人 V %k #M  
annuity 年金 4`Com~`6"  
annuity contract 年金合约 Rou$`<{H  
annuity on human life 人寿年金 {2u#Q 7]|  
antecedent debt 先前的债项 #1-y[w/  
ante-dated cheque 倒填日期支票 z?o1 6o-:  
anticipated expenditure 预期开支 5I#L|+  
anticipated net profit 预期纯利 ;3ZHm*xJx  
anticipated revenue 预期收入 IIC1T{D}v  
anti-inflation measure 反通货膨胀措施 ]ZJu  
anti-inflationary stance 反通货膨胀立场 43cdWd%  
apparent deficit 表面赤字 n _G< /8  
apparent financial solvency 表面偿债能力 QcZ*dI7]:  
apparent partner 表面合伙人 xw?Mc{w  
application for personal assessment 个人入息课税申请书 $dr=M (&  
application of fund 资金应用 US8pT|/  
application to release as liquidator and to destruct the books of accounts and documents w!$|IC  
申请免除清盘人职务及毁灭帐簿与文件 tI651Wm9  
appointed actuary 委任精算师 C>%2'S^.b  
appointed auditor 委任核数师;委任审计师 bWc3a  
appointed trustee 委任的受托人 =`VA_xVu  
appointer 委任人 5nq0#0O c  
apportioned pro rata 按比例分摊 7:fC,2+  
apportionment 分配;分摊 ~G0\57;h  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ` VL`8  
apportionment formula 分摊方程式 r;3{%S._  
apportionment of estate duty 遗产税的分摊 PnB%vS  
appraisal 估价;评估 |7@[+  
appreciable growth 可观增长  _N`:NOM  
appreciable impact 显着影响 {d`e9^Z:  
appreciable increase 可观增长 G8}w|'0m  
appreciation 增值;升值 A?l.(qG C_  
appreciation against other currencies 相对其他货币升值 eKd F-;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 < C54cO  
appreciation tax 增值税 J23Tst#s  
appropriation 拨款;拨用;拨付 r:h\{ DVf  
appropriation account 拨款帐目 >Mml+4<5  
Appropriation Bill 拨款法案 <DG=qP6O  
appropriation-in-aid system 补助拨款办法 U1pL `P1  
approved assets 核准资产 Uloa]X=Im8  
approved basket stock 认可一篮子证券 [kf$8 2  
approved budget 核准预算 SrMg=a  
approved charitable donation 认可慈善捐款 nic7RN?F<  
approved charitable institution 认可慈善机构 md`PRZzj@  
approved currency 核准货币;认可货币 2z/qbzG7  
approved estimates 核准预算 0!v+ +  
approved estimates of expenditure 核准开支预算 (n'Mf  
approved overseas insurer 核准海外保险人 (_^pX  
approved overseas trust company 核准海外信托公司 sQt]Y&_/@  
approved pooled investment fund 核准汇集投资基金 8v&4eU'S  
approved provident fund scheme 认可公积金计划 O`2;n.>\  
approved provision 核准拨款 _YVp$aKDR  
approved redeemable share 核准可赎回股份 ElNKCj<M  
approved regional stock 认可地区性证券 g~FA:R  
approved retirement scheme 认可退休金计划 ]MjQr0&M  
approved subordinated loan 核准附属贷款 <^j,jX  
arbitrage 套戥;套汇;套利 H]@M00C  
arbitrageur 套戥者;套汇者 K07b#`NF6  
arbitrary amount 临时款项 _tE`W96J  
arrangement 措施;安排;协定 v=4,k G  
arrears 欠款 P;R`22\3  
arrears of pay 欠付薪酬 =]r<xON%S  
arrears of revenue 逾期未收税款;逾期未收的帐项 YEGRM$'`  
articles of association 组织章程;组织细则;组织章程细则 9F8"(  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 }K\] M@  
ascertainment of profit 确定利润 'bN\8t\S  
"Asia Clear" “亚洲结算系统” %%["&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `usX(snY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #biI=S  
Asian Development Fund [ADF] 亚洲发展基金 :BLD &mb"Y  
Asian dollar bond 亚洲美元债券 {"< D$*K~  
Asian dollar market 亚洲美元市场  uY]nqb  
Asian dollar rate 亚洲美元利率 d` > '<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uW*)B_c  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b(8#*S!U  
asked price 沽盘;喊价;索价;卖方报价 }EB/18  
assessable income 应评税入息 m Cvgs  
assessable loss 应评税亏损 s)HLFdis@  
assessable profit 应评税利润 ^O_E T$  
assessable value 应评税值 OQt_nb#z`{  
assessed profit 估定利润 \XaKq8uE  
assessed value 经评估价值 #'}?.m  
assessment 评税;评定;估价;评税单 <=;#I_E#E  
assessment number 评税编号;估价编号 zTODV<-`  
assessment of additional tax 补加税评税 |l)z^V!  
assessment of performance 业绩评估;实绩评价 ,DUD4 [3  
Assessor 评税主任 v8Ga@*  
asset price bubbles 资产价格泡沫 LadE4:oy  
asset-backed securities 具资产保证的证券 APydZ  
assets accretion 资产增值 L+s3@ C;b  
assets and liabilities 资产与负债 rPf<8oH  
assets betterment statement 资产递增表;资产改进表 JQCQpn/  
assets lending 实物放款;有抵押贷款 *3;H6   
assets of the company passing on the death 死者去世时转移的公司资产 fUy:TCS  
assets pledged as security for liabilities 用作负债抵押的资产 >OP[ qj  
assets portfolio 资产投资组合 |G^w2"D_Z  
assets price 资产价格 k/MrNiC  
assets quality 资产质素 '!8'Xo@Go3  
assets realization 资产变现 AN-qcp6=o  
assets refinancing arrangement 资产再集资安排 B(+J?0Dj  
assets securitization 资产证券化 9F[k;Uw  
assets situated outside Hong Kong 在香港以外地方的资产 L\1&$|?  
assets stripping 削减资产;拆卖资产 p%;n4*b2  
assets value 资产值 |Tn+Aq7  
assignee 承让人 q~QB?+ x&  
assignment 转让;转让书;转让契 x+niY;Z E  
assignment of interest 权益转让 ~?l>QP|o  
assignment of letters patent and trade mark 专利证书及商标转让 IGKF&s*;{[  
assignment of property 物业转让;物业转让书 s];jroW@u  
assignment right 转让权 ?)x"+[2  
assignor 转让人 K"lZwU\:On  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 vwA d6Tm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 v?\Z4Z|f  
associate member 附属会员 -_<rmR[:]  
associated body corporate 相联法人团体 -+9,RtHR7  
associated company 相联公司;联属公司 l_Ee us  
associated corporation 相联法团 46 p%y  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $^[^ ]Q  
公认会计师公会〔英国〕 -M{.KqyW  
Association of Futures Exchange Brokers 香港期货经纪协会 "n,? )  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 IdP"]Sv{<  
association of underwriters 承保人组织 rd#O ]   
assumption of control 接管 {,kA'Px)  
assurance 担保;保险;转易;转易书 =8Bq2.nlR  
assurance of interest 权益的转易 d~ m,hCTe  
at 19XX price 按一九XX年价格计算 ?H7YmN  
at a discount 按赔价计算;按贴水价格计算;打折扣 X:3W9`s )*  
at a premium 按溢价计算;按升水价格计算 tQTVP2:Y  
at call 通知付款;按通知 y+R *<5qC<  
at constant market price 按固定市价计算 st91r V$y?  
at constant price 按固定价格计算 )21yD1"6  
at cost 按成本计算 Z4@%0mFll  
at current market price 按当时市价计算;按现时市价计算 B)^uGS W  
at current price 按当时价格计算;按现时价格计算 @fjVCc;  
at factor cost 按要素成本计算;按生产要素成本计算 c-?2>%;(V  
at money-of-the-day price 按付款当日价格计算 Y/|wOm;|  
at or better 按指定或较佳价位〔买卖指令〕 \xtY\q,[  
at par 按面值计算;平价 I=vGS  
at sight 见票即付 C71\9K*X  
at the close 按收市盘 M.*3qWM  
at the opening 按开市盘 Vdpvo;4uy  
attestation 见证;见证条款 'f'zV@)  
at-the-money option 平价期权 zG"*B_l}+  
attorney 受权人;受托代表人 Ug2^cgL  
attornment 新拥有人承认书 reO^_q'  
attributable profit 可归属利润 `XmT)C  
attributable share value 可归属股份价值 \DDR l{  
Auckland Stock Exchange 奥克兰证券交易所 G; onJ>  
auction 拍卖 OVy ZyZ#  
auctioneer 拍卖商 ke~S[bL%-  
audit 审计;核数 Oo-%;l`&  
Audit Commission 审计署 O|ODJOQNol  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T^b62j'b5_  
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〕 @_:Jm tH<  
audit review 帐目审查 DrY5Q&S  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n"Gow/-;  
audited account 审计帐目;经审计的帐目 j$%uip{  
audited annual account 经审计的周年帐目 q3SYlL'a  
audited balance sheet 经审计的资产负债表 q-k~L\Ys  
auditor 核数师;核数主任;审计师 X{-@3tG<r  
auditor's certificate 核数师证明书;审计师证明书 @0v%5@  
auditor's report 核数师报告;审计师报告 ";>>{lYA.  
Aussie bond 澳元债券 &IZthJqV  
austerity budget 紧缩预算 qhIO7h  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]CL9N  
Australia All Ordinaries Index 澳洲所有普通股票指数 zfexaf!  
Australian Dollar [AUD] 澳元 :)PAj  
Australian Options Market 澳大利亚期权市场 M@wQ6ow  
Australian Securities Commission 澳洲证券事务监察委员会 JiXkW%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]TTQ;F  
Australian Stock Exchange 澳大利亚证券交易所 M8,_E\*  
Austrian Schilling [ATS] 奥地利先令 Y +[Z,   
authentication 认证;鉴证 S1`;2mAf*  
authority to purchase 委托购买证;委购书 #("/ 1N6  
authorization 认可;核准;授权;授权书 XZ3)gYQi  
authorization by direction 指示授权 q| EE em  
authorization by instruction 指令授权 0=,vdT  
authorization by warrant 令状授权 .3Ag6YI0N  
authorization of unit trust 单位信托的认可 :SUU)jLq  
authorized agent 指定代理人 )]W|i9  
authorized capital 法定资本 faqh }4  
authorized clerk 出市员 *pZhwO !D  
authorized dealer 认可交易商 lY,dyNFHV  
authorized financial institution 认可财务机构 'u)zQAaw.  
authorized fund 认可基金 HAHLF+k  
authorized fund house 获授权的基金公司;认可基金公司 9pPohR*#V  
authorized institution 认可机构 iW\Q>~0#_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2rG;j52))a  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^Hplrwj}  
authorized insurer 获授权保险人;获认可承保人 |+|q`SwJ  
authorized investment 特准投资项目 Af V a[{E  
authorized person 获授权人 tu%!j}3s  
authorized representative 获授权代表 ZB|y  
authorized share capital 法定股本 @h91: hb  
automated quotation system 自动报价系统 $v#\bqY  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] QsN%a>t  
自动交易系统〔香港期货交易所有限公司〕 B7R*g,(  
automatic adjustment mechanism 自动调整机制 .0gF&>I}  
automatic adjustment system 自动调整系统 2/coa+Qkv]  
Automatic Clearing House 自动票据交换所 i!U,qV1  
automatic exchange rates accumulation system 自动化汇率累集系统 ujt0?DM  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8=!BtMd"  
automatic teller machine [ATM] 自动柜员机 1lf 5xm.  
autopay 自动转帐 |;[%ZE"  
available assets 可用资产 6')pM&`t  
available fiscal reserve 现存财政储备 &E(KOfk#  
available profit 可用利润 R54wNm @  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 , (Bo .(]  
average 平均;平均数;海损 Z%t"~r0PS  
average basic salary 平均基本薪金 Km=dId7]  
average consumer expenditure 平均消费开支;一般消费开支 c[h{C!d1  
average cost 平均成本 p}r1@L s  
average cost of land production 增辟土地平均成本 v"po}K  
average daily turnover 平均每日成交额 :|P[u+v  
average daily wage rate 平均每日工资率 ioZ{2kK  
average expenditure pattern 平均开支模式 n& j@7R  
average growth rate 平均增长率 ("+J*u*kq_  
average net fixed assets 固定资产平均净值 Hfw*\=p  
average of relatives 相对价格平均数 n*Q~<`T  
average price 平均价格 =gYKAr^p5  
average propensity to consume 平均消费倾向;一般消费倾向 Yr\pgK,  
average propensity to save 平均储蓄倾向;一般储蓄倾向 t\/i9CBn  
average rate 平均率 Wvg+5Q  
average revenue 平均收入;平均收益 fC\Cx;q-  
average stock 平均库存;平均存货 ^)|!nd  
average yearly rent 平均年租 tE~OWjL  
avoidance of double taxation 避免双重课税 :L E&p[^  
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 ;g:!WXd  
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