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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: =OO_TPEZ  
A share A股;甲类股份 HA"dw2 |  
abatement of tax 减税;减扣免税额 qm]ljut  
ABN AMRO Bank N.V. 荷兰银行 wQnr*kyza  
above-the-line expenditure 线上项目支出;经常预算支出 K{>O. 5  
above-the-line receipt 线上项目收入;经常预算收入 ^"+cJ)  
ABSA Asia Limited 南非联合亚洲有限公司 AD?^.<  
absolute change 绝对数值变更 dGh<R|U3  
absolute expenditure 实际开支 5'V'~Q%  
absolute guideline figure 绝对准则数字 r?/>t1Z  
absolute interest 绝对权益 HNjkRl)QR  
absolute order of discharge 绝对破产解除令 2 >xV&  
absolute profit margin 绝对利润幅度 Gh|1%g"gm  
absolute value 实值;绝对值 +S%@/q  
absolutely vested interest 绝对既得权益 ;N"XW=F4e  
absorbed cost 已吸收成本;已分摊成本 'A8T.BU  
absorption 吸收;分摊;合并 Cfz1\a&V{  
absorption rate 吸收率;摊配率;分摊率 ]\ r~"*TZ  
ACB Finance Limited 亚洲商业财务有限公司 7P|(j<JX6'  
acceptable form of reciprocity 合理的互惠条件 S8,+6+_7  
acceptable rate 适当利率;适当汇率 `O}. .N]g  
acceptance agreement 承兑协议 <6L$ :vT_  
acceptance for honour 参加承兑 N{p2@_fnB  
acceptor 承兑人;接受人;受票人 <O\z`aA'q  
acceptor for honour 参加承兑人 FT (EH  
accident insurance 意外保险 [V jd )%  
Accident Insurance Association of Hong Kong 香港意外保险公会 y'yaCf  
accident insurance scheme 意外保险计划 ha8do^x  
accident year basis 意外年度基准 -U/& 3  
accommodation 通融;贷款 J;T_ 9  
accommodation bill 通融票据;空头票据 6lWO8j^BN  
accommodation party 汇票代发人 i,yK&*>JJ  
account balance 帐户余额;帐户结余 $V~%$  
account book 帐簿 Fx3VQ'%J  
account collected in advance 预收款项 s.GhquFCrU  
account current book 往来帐簿 '{oe}].,  
account of after-acquired property 事后取得的财产报告 Gh{k~/B  
account of defaulter 拖欠帐目 ki+9 Ln;  
account payable 应付帐款 /CA)R26G  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v@t*iDa?7  
account receivable 应收帐款 3UN Jj&-`  
account receivable report 应收帐款报表 !&'xkw`  
account statement 结单;帐单;会计财务报表 &aF_y_f\  
account title 帐户名称;会计科目 ] &G5/ ]f  
accountant's report 会计师报告 < m9O0  
Accountant's Report Rules 会计师报告规则 1;:2=8  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -ZyFUGd%  
Accounting Arrangements 《会计安排》 ([9h.M6v  
accounting basis 会计基础 .PAkW2\#  
accounting by Official Receiver 破产管理署署长呈交的帐目 uqO51V~  
Accounting Circular 《会计通告》 J0=`n (48B  
accounting class 会计类别 HWefuj  
accounting date 记帐日期;会计结算日期 M$~h(3  
accounting for money 款项核算 f1~3y}7^Jq  
Accounting Officer 会计主任 [#9ij3vxd  
accounting period 会计报告期;会计期 C,I N+@  
accounting policy 会计政策;会计方针 #JLDj(a?  
accounting practice 会计惯例 9C4l@ jrF  
accounting principle 会计准则 r 2   
accounting record 会计记录 lP9I\Ge&  
accounting report 会计报告 VhW;=y>}  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 /d{L]*v)]  
Accounting Society of China 中国会计学会 +qz)KtJS  
accounting statement 会计报表 9lD,aOb  
accounting system 会计制度;会计系统 l[fNftT-  
accounting transaction 会计事项;帐务交易 %MjPQ  
accounting treatment 会计处理 yh0|f94m  
accounting year 会计年度 %*19S.=l  
accretion 增值;添加 }zobIfIF  
accrual 应计项目;应累算数目 &J~S  $  
accrual basis 应计制;权责发生制 %~W}262  
accrual basis accounting 应计制会计;权责发生制会计 ?&GMp[  
accrue 应累算;应计 f^%E]ki  
accrued benefit 应累算利益 y1 }d(%  
accrued charges 应计费用 ?xf;#J+{8  
accrued cumulative preference share dividend 应累算的累积优先股股息 q;>BltU  
accrued expenses 应累算费用 d#b{4zF"  
accrued interest payable 应付利息;应计未付利息  q?^0 o\  
accrued interest receivable 应收利息;应计未收利息 q!H 3JL  
accrued right 累算权益 #/tdZ0  
accruing profit 应累算的利润 fF d9D=EW.  
accumulated fiscal reserve 累积财政储备 j qdI=!H  
accumulated profit 累积利润;滚存溢利 G1nW{vce  
accumulated reserve 累积储备 "=".ne  
accumulation of surplus income 累积收益盈余 E%;'3Qykva  
acquired assets 既得资产 &iGl)dDr  
acquisition 收购;购置;取得 H]!y |p  
acquisition cost 购置成本 9nG] .@ H  
acquisition expenses 购置费用 vfbe=)}[  
acquisition of 100% interest 收购全部股权 K4F!?#  
acquisition of control 取得控制权 ~lF lv+,%  
acquisition of fixed assets 购置固定资产 & 9]KkY=  
acquisition of shell “买壳” t~a$|( 9  
acquisition price 收购价 ^6 LFho4  
act of God 天灾 %zelpBu+  
acting partner 执事合伙人 fgp 7 |;Y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ,m"ztu-  
active partner 积极参与的合伙人 I+CQ,Zuf  
active trading 交投活跃 XeB>V.<y  
actual circulation 实际流通 n47=eKd70  
actual cost 实际成本 <eh(~  
actual expenditure 实际开支;实际支出 xXx`a\i  
actual income 实际入息;实际收入;实际收益 jo|q,t  
actual market 现货市场 aW6+Up+G*  
actual price 现货价;实际价格 b #^aM  
actual profit 实际利润 1`}fbX;"m)  
actual quotation 实盘;实际价位;实际报价 )4`Ml*7x  
actual year basis 按实际年度计算 QhG-1P3#  
actuals 实货 y="SzPl  
actuarial investigation 精算调查 V%0.%/<#5  
actuarial principle 精算原则 rgYuF,BT.  
actuarial report 精算师报告 $HXB !$d  
Actuarial Society of Hong Kong 香港精算学会 0%qUTGj  
actuarial valuation 精算师估值 (En\odbvt  
actuary 精算师 ~r!5d@f.6  
ad referendum agreement 暂定协议;有待覆核的协定 -+9x 0-P  
ad valorem duty 从价税;按值征税 qE`=^  
ad valorem duty system 从价税制 rqFs[1wr>R  
ad valorem fee 从价费 vl5n%m H>^  
ad valorem tariff 从价关税 mWusRgj+8  
additional allowance 额外免税额 OhW=F2OIV  
additional amount for unexpired risk 未过期风险的额外款额 8@fDn(]w  
additional assessable profit 补加应评税利润 O9|'8"AF  
additional assessment 补加评税  hY1|qp  
additional commitment 额外承担 Asl H V@K  
additional commitment vote 额外承担拨款 L@z !,r,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 NDOZ!`LqH  
additional dependent parent allowance 供养父母额外免税额 Uo @NK  
additional provision 额外拨款 psZeu*/r  
additional stamp duty 附加印花税 Ij #a  
additional tax 补加税罚款;补加税款 1:Yt2]  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 y\_S11{v  
adjudged bankrupt 被裁定破产 N#u8{\|8]  
adjudicated bankrupt 裁定破产人 O|>1~^w  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #c^Q<&B  
adjudication of bankruptcy 裁定破产;宣告破产  [;=WnG  
adjudication of insolvency 裁定无力偿还债务 0`!Q-G7  
adjusted actual 经调整的实数;调整后的实数 baNfS  
adjusted current assets 经调整的流动资产;调整后的流动资产 E~>6*_?  
adjusted figure 经调整的数字;调整后的数额 UTTC:=F+  
adjusted liabilities 经调整的负债;调整后的负债 FqTkUWd,#  
adjusted loss 经调整的亏损;调整后的亏损 Wv0'?NL.  
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 nP3GI:mjL  
adjusted profit 经调整的利润;调整后的利润 |wJZU  
adjusted surplus 经调整的盈余额;调整后的盈余额 YF -w=Y6  
adjusted value 经调整的价值;调整后的价值 HLe^|  
adjustment 调整;修订;理算〔保险〕 $CmX &%L=  
adjustment centre 调剂中心 z/YMl3$l~  
adjustment lag 调整过程的时间差距;调整时差 &5.~XM;  
adjustment mechanism 调整机制 Hk]BC  
adjustment of loss 亏损调整 tqQ0lv^J  
adjustment process 调整过程;调整程序 <c ovApx  
adjustment range 调整幅度 ~}5Ml_J$,l  
administered exchange rate 受管制汇率 30_un  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MA+-2pMc|7  
administration expenses 行政费用 ;-?ZI$  
administration fee 手续费;行政费 {}pqxouE  
administration in bankruptcy 破产管理 Is@a,k  
administration order 遗产管理令 &'7"i~pC  
administrator 管理人;遗产管理人 ~+#--BhV  
administrator of the estate 遗产管理人 pIu H*4Vz  
admission of debt 债项承认书 uit-Q5@~  
admission of proof 接纳债权证明 %<?ciU  
advance 放贷款项;垫付款项;预支款项;预付款项 #eC;3Kq#-  
advance account 暂支帐目;预付款帐户 Z) Xs;7  
advance compensation 预付补偿金 n r>{ uTa  
advance from shareholder 股东垫款 $a\Uv0:xRx  
advance pending reimbursement 预支以待日后付还 <} yp  
advanced economy 先进经济体系 +^kxFQ(:  
advancement 预付;预付财产 ,%h!%nz!  
advances warrant 垫款令 R9l7CJM@  
advancing 贷出 &ZE\@Vc  
adverse balance 逆差 ;x-H$OZX  
adverse exchange 逆汇 (b%y$D  
advertisement addressed to shareholders 在报章刊登的致股东通告 S7kT3zB  
advice for collection 托收通知书 %%~}Lw  
advice of drawing 提款通知书;汇票通知书 4$aO;Z_  
advice of payment 付款通知 cHL]y0>  
Advisory Committee [Securities and Futures Commission] hRr1#'&  
谘询委员会〔证券及期货事务监察委员会〕 Y_@"v#,  
Advisory Committee on Diversification 经济多元化谘询委员会 T;4` wB8@  
affidavit 誓章;遗产申报誓章 kz0=GKic  
affidavit of no receipt 述明无收款的誓章 2Nn1-wdhb  
affiliate 联号;联营公司;附属公司 g?~Tguv  
affiliated company 附属公司;联号;联营公司 +oy&OKCa  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 |WAD $3  
affordability 负担能力 P;[Y42\z|  
African Development Bank [AfDB] 非洲开发银行 Blbq3y+Sq  
after-acquired property 事后取得的财产 ]1?=jlUl  
after-hours dealing 市后交易 3l%,D: ?  
after-tax profit 税后盈利;税后利润;税后溢利 M{xVkXc>  
agency agreement 代理协议 "W@XP+POAY  
agency expenses 代理机构的开支 0i\',h}9  
agency fee 代理费 8*yo7q&  
Agency Law 《代理法》 EF=dXm/\  
agent 代理人;承销人 7"q+"0G  
agent of company 公司代理人 Q0cY/'>4  
agent's fee 代理人费;经纪费 x48'1&m  
aggregate 总计;总数;总体数字 7B(bH8  
aggregate amount 总款额;总额 tKZ&1E  
aggregate assets and liabilities 总体资产与负债 `\jTpDV_W  
aggregate at constant price 按固定价格计算的总体数字 ISS\uj63M  
aggregate demand 总需求 s8_aL)@f  
aggregate gross position 总持仓量 :Sc8PLT  
aggregate limit 总限额 z Bt`L,^  
aggregate of salaries tax 合计薪俸税 :,kU#eZ$-  
aggregate performance 总体表现;总体业绩 Vf 0fT?/K  
aggregate supply 总体供应 n}A?jOSAe  
aggregate surplus 总盈余 xHB/]Vd-  
aggregate total 整体总额 o-~~,n\  
aggregate value 总值;合计价值 8PBU~mr  
aggregated basis 合计基准 r!$'!lCR  
aggregated net chargeable income 合计应课税入息实额 nG"n-$A?<  
aggregation 合并计算;合计;总和 !&`}]qQZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 f<89$/w  
aggregation of property 财产的总和 >+ ]R4  
agio 差价;贴水 f]8!DXEA  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ejklpa ./  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sS2_-X[_  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 uuSR%KK]|  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1OJ*wI*  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 8?7kIin  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 3Q"F(uE v^  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 .G}k/`a  
agreement for a settlement 授产协议 w< 65S  
agreement for assignment 转让协议 bar0{!Y"  
agreement for sale 售卖协议;买卖协议 5g``30:o  
agreement for sale and purchase 买卖协议 WRD A `  
agreement for the payment of interest 支付利息协议 [5Fd P0  
agreement for the repayment of money 还款协议 >?5xDbRj  
agreement of reinsurance 再保险协议 fw' r.  
Agricultural Bank of China 中国农业银行 jJ a V  
air passenger departure tax 飞机乘客离境税 lwOf)jK:J  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 s>|Z7[*  
airport tax 机场税 0e+W/Tq  
alcohol duty 酒精税 3;a R\:p@w  
alienation 让与;让渡;转让 ,?g=U8y|  
alimony 生活费;赡养费 sEce{"VC  
All Ordinaries Index [AOI] 所有普通股指数 z2w;oM$g  
all risks 全险;综合险 4\N_ G @  
All Sales Record for Stock Market 《股票市场成交报告》 J/'M N  
Allied Capital Resources Limited 新联财务有限公司 wE$s'e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U:]MgZWn  
allocation letter 拨款信件 F7{R~mS;  
allocation of fund 分配款项;预留款项 c>ad0xce6  
allocation of profit 利润分配;溢利分配 1")FWN_K/T  
allocation warrant 拨款令 p9-0?(]  
allotment 分配;配股 lC#RNjDp/~  
allotment notice 股份配售通知;配股通知 G02ox5X  
allotment of shares 股份分配 !4R>O6k   
allowable 可获宽免;免税的 bj@xqAGl  
allowable business loss 可扣除的营业亏损 Q,.By&  
allowable expenses 可扣税的支出 [yw%ih)  
allowance 免税额;津贴;备抵;准备金 fVe@YqNa  
allowance for debts 债项的免税额 I%@e@Dm,h  
allowance for depreciation by wear and tear 耗损折旧免税额 nr OqH  
allowance for funeral expenses 殡殓费的免税额 &<au/^F  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 -bypuMQ-p  
allowance for repairs and outgoings 修葺及支出方面的免税额 QDS0ejhp  
allowance to debtor 给债务人的津贴 gnt45]@{  
alteration of capital 资本更改 L[9OVD  
alternate trustee 候补受托人 v f`9*xF  
amalgamation 合并 P##Z[$IJ3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #?9 Q{0e  
ambit of charges 征税范围;收费范围 uBmxh%]C~  
amended valuation 经修订的估值 bV@7mmz:X+  
American Commodities Exchange 美国商品交易所 a3q\<"|  
American Express Bank Limited 美国运通银行 0G5'Y;8  
American Stock Exchange 美国证券交易所 x>%joKY[  
amortization 摊销 |;P^clS3  
amount due from banks 存放银行同业的款项 8xgJSk  
amount due from banks abroad 存放海外银行同业的款项 '61i2\[lZQ  
amount due from holding companies 控股公司欠款 91u p^   
amount due from local banks 存放本港银行同业的款项 u4YM^* S.  
amount due to banks 银行同业的存款 &Yp+k}XU  
amount due to banks abroad 海外银行同业的存款 q7,^E`5EgU  
amount due to holding companies 控股公司存款 <_9!  
amount due to local banks 本港银行同业的存款 nbGoJC:U  
amount due to outport banks 外埠银行同业的存款 6xHi\L  
amount for note issue 发行纸币的款额 sAi&A9"*   
amount of bond 担保契据的款额 `(!NYx  
amount of consideration 代价款额 j 1(T )T  
amount of contribution 供款数额 *>k!hq;j  
amount of indebtedness 负债款额 $A`xhh[  
amount of principal of the loan 贷款本金额 !.EcP=S  
amount of rates chargeable 应征差饷数额 )1f+ld%R  
amount of share capital 股本额 o(qEkR:4kd  
amount of sums assured 承保款额 c3] C:t+  
amount of variation 变动幅度 XLm@etf  
amount of vote 拨款数额 -Q$b7*"z(  
amount payable 应付款额 KAed!z9  
amount receivable 应收款额 'M8aW!~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Wr5Q5s)c  
analysis 分析 EJLQ&oH[  
ancillary risk 附属风险 vU!8`x)  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z:@6Lv?CN  
annual accounting date 年结日期 _gW{gLYyJ  
annual allowance 每年免税额;年积金;年度津贴;年津 |5,<jyp  
annual balance 年度余额 tMFsA`ng  
annual disposable income 每年可动用收入 h4(JUio  
annual estimates 周年预算 DLi?'K3t  
annual fee 年费 XJSa]P^B1  
annual general meeting 周年大会 R}r~p?(M  
annual growth rate 年增率;每年增长率 "jR]MZ  
annual long-term supplement 长期个案每年补助金 HzvlF0f  
annual pensionable emolument 可供计算退休金的年薪 ,=|4:F9  
annual report 年报 ` W4dx&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 rjUBLY1(  
annual return 周年报表;周年申报表;每年报税表格 CWi8Fv  
Annual Return Rules 《周年报表规则》 0(gq; H5x'  
annual review of consumer prices 每年消费物价回顾 QU/fT_ORw  
annual roll-forward basis 逐年延展方式 E-fr}R}  
annual salary 年薪 QHzgy?  
annual statement 年度报表;年度决算表 z(me@P!D~  
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 >)Gd:636+  
annuitant 年金受益人 Mra35  
annuity 年金 F;u_7OM  
annuity contract 年金合约 O*G1 QX  
annuity on human life 人寿年金 l~J*' m2  
antecedent debt 先前的债项 IU#x[P!  
ante-dated cheque 倒填日期支票 ?TpUf  
anticipated expenditure 预期开支 /p)F>WR  
anticipated net profit 预期纯利 & [_ZXVva~  
anticipated revenue 预期收入 P~RhUKfd  
anti-inflation measure 反通货膨胀措施 & Kmy}q  
anti-inflationary stance 反通货膨胀立场 yNa;\UF  
apparent deficit 表面赤字 ff E#^|  
apparent financial solvency 表面偿债能力 Au.:OeJm  
apparent partner 表面合伙人 I@\+l6&#;  
application for personal assessment 个人入息课税申请书 YEv Lhh  
application of fund 资金应用 k_aW  
application to release as liquidator and to destruct the books of accounts and documents _KN/@(+F  
申请免除清盘人职务及毁灭帐簿与文件 {.CMD9F[  
appointed actuary 委任精算师 Ei5wel6!  
appointed auditor 委任核数师;委任审计师 uWjU OJEe  
appointed trustee 委任的受托人  s;Y<BD  
appointer 委任人 ^.go O]  
apportioned pro rata 按比例分摊 rk|@B{CA;  
apportionment 分配;分摊 Zx{96G+1  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 bik*ZC?E  
apportionment formula 分摊方程式 K2rzhHfb  
apportionment of estate duty 遗产税的分摊 T8XY fcc*h  
appraisal 估价;评估 $`ztiVu3  
appreciable growth 可观增长 !aNh!  
appreciable impact 显着影响 zO~9zlik  
appreciable increase 可观增长 >7b)y  
appreciation 增值;升值 2Y OKM #N]  
appreciation against other currencies 相对其他货币升值 T_;]fPajjD  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 DlTR|(AL  
appreciation tax 增值税 w? LrJ37u  
appropriation 拨款;拨用;拨付 *:hy Y!x  
appropriation account 拨款帐目 `rb>K  
Appropriation Bill 拨款法案 4(cJ^]wb^  
appropriation-in-aid system 补助拨款办法 g "hJ{{<  
approved assets 核准资产 vl:J40Kfn  
approved basket stock 认可一篮子证券 s8<gK.atl  
approved budget 核准预算 4w$_ ]ke  
approved charitable donation 认可慈善捐款 OP! R[27>  
approved charitable institution 认可慈善机构 #E$X ,[ZFo  
approved currency 核准货币;认可货币 }Hcx=}j  
approved estimates 核准预算 ^6;V}2>v}  
approved estimates of expenditure 核准开支预算 1;lmu]I>)  
approved overseas insurer 核准海外保险人 @T:fa J5\'  
approved overseas trust company 核准海外信托公司 k<j"~S1  
approved pooled investment fund 核准汇集投资基金 cpZc9;@IC  
approved provident fund scheme 认可公积金计划 xT*d/Oaw  
approved provision 核准拨款  jz'<  
approved redeemable share 核准可赎回股份 jQh^WmN  
approved regional stock 认可地区性证券 {Wv% zA*8  
approved retirement scheme 认可退休金计划 >v+jh(^  
approved subordinated loan 核准附属贷款 Y`GOER  
arbitrage 套戥;套汇;套利 E167=BD9<  
arbitrageur 套戥者;套汇者 e3[:D5  
arbitrary amount 临时款项 jqnCA<G~B-  
arrangement 措施;安排;协定 D'_Bz8H!p  
arrears 欠款 h|;qG)f^  
arrears of pay 欠付薪酬 {i [y9  
arrears of revenue 逾期未收税款;逾期未收的帐项 OB-Q /?0  
articles of association 组织章程;组织细则;组织章程细则 `BY&>WY[  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 uQqWew8l+  
ascertainment of profit 确定利润 aP-<4uGx  
"Asia Clear" “亚洲结算系统” S* R,FKg  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bzZ>lyH  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 3l1cyPv  
Asian Development Fund [ADF] 亚洲发展基金 jO~:<y3 =  
Asian dollar bond 亚洲美元债券 m D58T2 Z  
Asian dollar market 亚洲美元市场 jd-glE,Y/  
Asian dollar rate 亚洲美元利率 LnsD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ao9R:|9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 DcD{*t?x  
asked price 沽盘;喊价;索价;卖方报价 aelO3'UN  
assessable income 应评税入息 _5Bcwa/  
assessable loss 应评税亏损 &^".2)zU  
assessable profit 应评税利润 O;9?(:_  
assessable value 应评税值 ExBUpDQc  
assessed profit 估定利润 8wZf ]_  
assessed value 经评估价值 PWr(*ZP>hI  
assessment 评税;评定;估价;评税单 O9M{  ).  
assessment number 评税编号;估价编号 0s#Kp49-  
assessment of additional tax 补加税评税 9N8I ip]w  
assessment of performance 业绩评估;实绩评价 M8&}j  
Assessor 评税主任 MCTsi:V>+  
asset price bubbles 资产价格泡沫 \nqkA{;B{  
asset-backed securities 具资产保证的证券 #qBr/+b  
assets accretion 资产增值 nY%5cJ`"  
assets and liabilities 资产与负债 p#P~Q/;  
assets betterment statement 资产递增表;资产改进表 Qdk6Qubi!  
assets lending 实物放款;有抵押贷款 v`PY>c6~  
assets of the company passing on the death 死者去世时转移的公司资产 *Zk>2<^R  
assets pledged as security for liabilities 用作负债抵押的资产 &a0r%L()X  
assets portfolio 资产投资组合 K2)!h.W  
assets price 资产价格 iBg3mc@OO  
assets quality 资产质素 uQ1@b-e`5  
assets realization 资产变现 o{:xp r=(  
assets refinancing arrangement 资产再集资安排 b*kfWG-6t  
assets securitization 资产证券化 XOP"Px@  
assets situated outside Hong Kong 在香港以外地方的资产 / ~ %KVe  
assets stripping 削减资产;拆卖资产 `>C<}xO  
assets value 资产值 2x]>l? 5b  
assignee 承让人 `fNpY#QsN  
assignment 转让;转让书;转让契 xw5d|20b  
assignment of interest 权益转让 X2sHE  
assignment of letters patent and trade mark 专利证书及商标转让 n/d`qS  
assignment of property 物业转让;物业转让书 "/Pjjb:2  
assignment right 转让权 =T?}Nt  
assignor 转让人 :M3oUE{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 thlY0XCq,%  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;|T!#@j  
associate member 附属会员 BR`ygrfe  
associated body corporate 相联法人团体 DTRJ/ @t  
associated company 相联公司;联属公司  mEG6  
associated corporation 相联法团 "ww|&-W9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] )-15 N  
公认会计师公会〔英国〕 S0,R_d')  
Association of Futures Exchange Brokers 香港期货经纪协会 nQX+pkJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 (IqZ@->nw  
association of underwriters 承保人组织 /1=4"|q>h'  
assumption of control 接管 Rd \.:u  
assurance 担保;保险;转易;转易书 c,MOv7{x_  
assurance of interest 权益的转易 7cP@jj  
at 19XX price 按一九XX年价格计算 <*ZJaBwWU~  
at a discount 按赔价计算;按贴水价格计算;打折扣 4rT*tW"U  
at a premium 按溢价计算;按升水价格计算 `3H4Ajzcc  
at call 通知付款;按通知 } p FQRSOZ  
at constant market price 按固定市价计算 .T<= z  
at constant price 按固定价格计算 )> ,wj  
at cost 按成本计算 d_UN0YT<  
at current market price 按当时市价计算;按现时市价计算 B(a-k?  
at current price 按当时价格计算;按现时价格计算 v4,h&JLt  
at factor cost 按要素成本计算;按生产要素成本计算 ?lGG|9J\  
at money-of-the-day price 按付款当日价格计算 F_iXd/  
at or better 按指定或较佳价位〔买卖指令〕 -&x2&WE'  
at par 按面值计算;平价 LsEXM-  
at sight 见票即付 Xazo 9J  
at the close 按收市盘 ok^d@zI  
at the opening 按开市盘 - O98pi  
attestation 见证;见证条款 hd\gH^wk  
at-the-money option 平价期权 *K!|@h{60  
attorney 受权人;受托代表人 /n~\\9#3  
attornment 新拥有人承认书 -C-?`R  
attributable profit 可归属利润 )UgX3+@  
attributable share value 可归属股份价值 (s<Dd2&.H  
Auckland Stock Exchange 奥克兰证券交易所 ;7]u!Q  
auction 拍卖 $E<Esf$  
auctioneer 拍卖商 fqX"Lus `=  
audit 审计;核数 ~LJY6A@y  
Audit Commission 审计署 :P,sxDlG)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O<PO^pi  
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〕 6vuq1  
audit review 帐目审查 [Aj Q#;#Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 sQ6 }\  
audited account 审计帐目;经审计的帐目 <~}7Mxn%x@  
audited annual account 经审计的周年帐目 M#"524Nz  
audited balance sheet 经审计的资产负债表 4a0:2 kIKa  
auditor 核数师;核数主任;审计师 gTgMqvt  
auditor's certificate 核数师证明书;审计师证明书 F>tQn4  
auditor's report 核数师报告;审计师报告 h5%<+D<  
Aussie bond 澳元债券 +;$oJJ  
austerity budget 紧缩预算 ](tx<3h  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 {2/LRPT  
Australia All Ordinaries Index 澳洲所有普通股票指数 'E/*d2CDM(  
Australian Dollar [AUD] 澳元 0iULCK  
Australian Options Market 澳大利亚期权市场 H9h@sSg  
Australian Securities Commission 澳洲证券事务监察委员会 IEKU-k7}Z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !TZhQiorC  
Australian Stock Exchange 澳大利亚证券交易所 s+Fi @lg,  
Austrian Schilling [ATS] 奥地利先令 3czeTj  
authentication 认证;鉴证 [U}+sTQ  
authority to purchase 委托购买证;委购书 [Vd[-  
authorization 认可;核准;授权;授权书 ] h-,o R?e  
authorization by direction 指示授权 q)H1pwxD  
authorization by instruction 指令授权 u p.Q>28r  
authorization by warrant 令状授权 l Z#o+d2Y  
authorization of unit trust 单位信托的认可 lzw3=H  
authorized agent 指定代理人 bCref$|  
authorized capital 法定资本 3iw{SEY  
authorized clerk 出市员 ju}fL<<e  
authorized dealer 认可交易商 0TfS=scT  
authorized financial institution 认可财务机构  tz#gClo  
authorized fund 认可基金 ,jXM3?>B  
authorized fund house 获授权的基金公司;认可基金公司 O^/Maa/D1  
authorized institution 认可机构 1h6 ^>()^  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6x"Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 aQI^^$9g  
authorized insurer 获授权保险人;获认可承保人 +k dT(7  
authorized investment 特准投资项目 (P&4d~) m  
authorized person 获授权人 rl9. ]~  
authorized representative 获授权代表 S3L~~X/=  
authorized share capital 法定股本 d(g^M1 m  
automated quotation system 自动报价系统 F+E|r6'i  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] uOa26kE4  
自动交易系统〔香港期货交易所有限公司〕 C6O8RHg  
automatic adjustment mechanism 自动调整机制 ??n*2s@t  
automatic adjustment system 自动调整系统 * ),8PoT  
Automatic Clearing House 自动票据交换所 OB[o2G<0  
automatic exchange rates accumulation system 自动化汇率累集系统 &1+X\c+t b  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 GUF"<k  
automatic teller machine [ATM] 自动柜员机 2X:4CC%5  
autopay 自动转帐 t){"Tf c:  
available assets 可用资产 -(O-%  
available fiscal reserve 现存财政储备 {]"]uT#  
available profit 可用利润 Pnd `=%w%]  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 YF+n b.0.  
average 平均;平均数;海损 dw.F5?j`b  
average basic salary 平均基本薪金 {R/C0-Q^^  
average consumer expenditure 平均消费开支;一般消费开支 RI68%ZoL  
average cost 平均成本 sXd8rj:o  
average cost of land production 增辟土地平均成本 rr#K"SP  
average daily turnover 平均每日成交额 Vd=yr'?  
average daily wage rate 平均每日工资率 J8Yd1.Qj  
average expenditure pattern 平均开支模式 `%09xMPu  
average growth rate 平均增长率 mhW-J6u*  
average net fixed assets 固定资产平均净值 o)OUWGjb/K  
average of relatives 相对价格平均数 qlA7tU2p&  
average price 平均价格 k`GA\&zt  
average propensity to consume 平均消费倾向;一般消费倾向 J9K3s_SN  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^(* n]  
average rate 平均率 oI^4pwnh  
average revenue 平均收入;平均收益 VCtH%v#S;.  
average stock 平均库存;平均存货 PjN =k;  
average yearly rent 平均年租 ',GS#~  
avoidance of double taxation 避免双重课税 4t)%<4  
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 c{[q>@y pK  
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