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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: #Dp]S, e  
A share A股;甲类股份 ~7>D>!!  
abatement of tax 减税;减扣免税额 LUzn7FZk  
ABN AMRO Bank N.V. 荷兰银行 ctMH5"F&1  
above-the-line expenditure 线上项目支出;经常预算支出 =`ECM7  
above-the-line receipt 线上项目收入;经常预算收入 9UCA&n  
ABSA Asia Limited 南非联合亚洲有限公司 Wi@YJ  
absolute change 绝对数值变更 UuCRQNH  
absolute expenditure 实际开支 ML.|\:r*  
absolute guideline figure 绝对准则数字 97k}{tG  
absolute interest 绝对权益 MNf^ml[  
absolute order of discharge 绝对破产解除令 d*_rJE}B  
absolute profit margin 绝对利润幅度 PYiO l  
absolute value 实值;绝对值 ?|Ey WAL  
absolutely vested interest 绝对既得权益 wpg7xx!  
absorbed cost 已吸收成本;已分摊成本 /s@j{*Om  
absorption 吸收;分摊;合并 <DN7  
absorption rate 吸收率;摊配率;分摊率 5KTPlqm0qF  
ACB Finance Limited 亚洲商业财务有限公司 7$mB.\|  
acceptable form of reciprocity 合理的互惠条件 Mq='|0,  
acceptable rate 适当利率;适当汇率 zvn3i5z  
acceptance agreement 承兑协议 e F)my  
acceptance for honour 参加承兑 9t!Agxm  
acceptor 承兑人;接受人;受票人 H 3so&_  
acceptor for honour 参加承兑人 LKBh{X0%(  
accident insurance 意外保险 "?^#+@LV  
Accident Insurance Association of Hong Kong 香港意外保险公会 |W*5<2Q9  
accident insurance scheme 意外保险计划 W~FU!C?]  
accident year basis 意外年度基准 %c@PTpAM  
accommodation 通融;贷款  Vqr]Ui  
accommodation bill 通融票据;空头票据 M'VJE|+t  
accommodation party 汇票代发人 !JtM`x/yR  
account balance 帐户余额;帐户结余 mD%IHzbn H  
account book 帐簿 3+&k{UZjt  
account collected in advance 预收款项 Sd/7#  
account current book 往来帐簿 &crR nv ?  
account of after-acquired property 事后取得的财产报告 n~ZZX={a  
account of defaulter 拖欠帐目 aeDhC#h  
account payable 应付帐款 Wm4C(y@  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2BiFP||  
account receivable 应收帐款 b94+GL U8b  
account receivable report 应收帐款报表 ,H_d#Koa.  
account statement 结单;帐单;会计财务报表 I|wC`VgB  
account title 帐户名称;会计科目 BIEq(/-  
accountant's report 会计师报告 %,S{9q  
Accountant's Report Rules 会计师报告规则 CjEzsjqe<I  
accounting and auditing procedure 会计与审计程序;会计与核数程序 yqH9*&KH{  
Accounting Arrangements 《会计安排》 Wt.['`c<  
accounting basis 会计基础 aQ-SrxmO8  
accounting by Official Receiver 破产管理署署长呈交的帐目 Zs8]A0$  
Accounting Circular 《会计通告》 b~2LD3"3  
accounting class 会计类别 y t7>,  
accounting date 记帐日期;会计结算日期 !<out4Mz"  
accounting for money 款项核算 bVzJOBe  
Accounting Officer 会计主任 Q.fUpa v  
accounting period 会计报告期;会计期 {0 %  
accounting policy 会计政策;会计方针 ?dXAHY  
accounting practice 会计惯例 KWM.e1(  
accounting principle 会计准则 J#5V>7G  
accounting record 会计记录 !MVf(y$  
accounting report 会计报告 %{rPA3Xoy  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >f4[OBc  
Accounting Society of China 中国会计学会 {|@}xrB  
accounting statement 会计报表 %`~+^{Wp  
accounting system 会计制度;会计系统 lI~8[[$xd  
accounting transaction 会计事项;帐务交易 zG{jRth  
accounting treatment 会计处理 QNXoAx%I  
accounting year 会计年度 3h$E^"  
accretion 增值;添加  f^KN8N  
accrual 应计项目;应累算数目 <Mu T7x-  
accrual basis 应计制;权责发生制 gW<4E=fl  
accrual basis accounting 应计制会计;权责发生制会计 'h^Ya?g  
accrue 应累算;应计 ~0[(-4MA  
accrued benefit 应累算利益 ysPm4am$  
accrued charges 应计费用 p]<)6sZ  
accrued cumulative preference share dividend 应累算的累积优先股股息 / !y~Q|<|=  
accrued expenses 应累算费用 $|@pY| f  
accrued interest payable 应付利息;应计未付利息 It<VjN9  
accrued interest receivable 应收利息;应计未收利息 irvd>^&jDC  
accrued right 累算权益 ]')y(_{  
accruing profit 应累算的利润 io(!z-$  
accumulated fiscal reserve 累积财政储备 :pNS$g[  
accumulated profit 累积利润;滚存溢利 =qbN?a/?2  
accumulated reserve 累积储备 mkfDDl2 GP  
accumulation of surplus income 累积收益盈余 C#8A|  
acquired assets 既得资产 F|VKrH.  
acquisition 收购;购置;取得 _CTg")0o  
acquisition cost 购置成本 D>;_R HK  
acquisition expenses 购置费用 bg/=P>2  
acquisition of 100% interest 收购全部股权 C<(qk_  
acquisition of control 取得控制权 cM CM>*X  
acquisition of fixed assets 购置固定资产 U|{4=[  
acquisition of shell “买壳” 3)L#V .  
acquisition price 收购价 gz~ug35  
act of God 天灾 G9V2(P  
acting partner 执事合伙人 Om;aE1sW  
active market 买卖活跃的市场;交投畅旺的市场;旺市 wt;`_}g  
active partner 积极参与的合伙人 hW9!  
active trading 交投活跃 $06('Hg&  
actual circulation 实际流通 US=K}B=g  
actual cost 实际成本  zY7M]Az  
actual expenditure 实际开支;实际支出 %IE;'aa }  
actual income 实际入息;实际收入;实际收益 GmE`YW  
actual market 现货市场 mP/#hwzB&q  
actual price 现货价;实际价格 (+0(A777M  
actual profit 实际利润 p|NY.N  
actual quotation 实盘;实际价位;实际报价 *M*WjEOA  
actual year basis 按实际年度计算 hOkn@F.  
actuals 实货 <RpTk*Yo^=  
actuarial investigation 精算调查 $}0!dR2  
actuarial principle 精算原则 e@;'#t  
actuarial report 精算师报告 -QR]BD%J*[  
Actuarial Society of Hong Kong 香港精算学会 jIwN,H1$-  
actuarial valuation 精算师估值 2VUN  
actuary 精算师 V~ MsGj  
ad referendum agreement 暂定协议;有待覆核的协定 u 8<[Q]5  
ad valorem duty 从价税;按值征税 0I:5}$+J?  
ad valorem duty system 从价税制 Dgc6rv#  
ad valorem fee 从价费 evD=]iVD  
ad valorem tariff 从价关税 Hmk xE  
additional allowance 额外免税额 E.sZjo1  
additional amount for unexpired risk 未过期风险的额外款额 `HnZ{PKf  
additional assessable profit 补加应评税利润 ]Hq,Pr_+  
additional assessment 补加评税 o8H\l\(  
additional commitment 额外承担 B u%%O8  
additional commitment vote 额外承担拨款 \ltS~E uWU  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \kf n,m  
additional dependent parent allowance 供养父母额外免税额 (v KJyk+Y  
additional provision 额外拨款 [` }w7  
additional stamp duty 附加印花税 NS""][#  
additional tax 补加税罚款;补加税款 64 'QTF{D  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ^c/3 !"wK  
adjudged bankrupt 被裁定破产 w|6?A-  
adjudicated bankrupt 裁定破产人 MxI*ml8z?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 z_'!?K{  
adjudication of bankruptcy 裁定破产;宣告破产 Q9h=1G\K  
adjudication of insolvency 裁定无力偿还债务 -P-8D6   
adjusted actual 经调整的实数;调整后的实数 ?(Tin80=r  
adjusted current assets 经调整的流动资产;调整后的流动资产 w-$iKtb.  
adjusted figure 经调整的数字;调整后的数额 &OE-+z  
adjusted liabilities 经调整的负债;调整后的负债 ntB#2S  
adjusted loss 经调整的亏损;调整后的亏损 k h*WpX  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 nT2b"wkTT  
adjusted profit 经调整的利润;调整后的利润 RJd*(!y  
adjusted surplus 经调整的盈余额;调整后的盈余额 cTn (Tv9s  
adjusted value 经调整的价值;调整后的价值 UWhHzLcXh  
adjustment 调整;修订;理算〔保险〕 .@EzHe ^W  
adjustment centre 调剂中心 !};Ll=dz  
adjustment lag 调整过程的时间差距;调整时差 R/fE@d2~In  
adjustment mechanism 调整机制 t2.jg?`k  
adjustment of loss 亏损调整 CS*lk!C  
adjustment process 调整过程;调整程序 F Pjc;zNA  
adjustment range 调整幅度 {~R?f$}""j  
administered exchange rate 受管制汇率 hVT>HER  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 xXI WEZA  
administration expenses 行政费用 8tf>G(I{  
administration fee 手续费;行政费 UM`$aPz  
administration in bankruptcy 破产管理 bF*Kb"!CF  
administration order 遗产管理令 b"}ya/  
administrator 管理人;遗产管理人 &U=_:]/  
administrator of the estate 遗产管理人 nGK=Nf.5  
admission of debt 债项承认书 "R-j  
admission of proof 接纳债权证明 a #s Nd  
advance 放贷款项;垫付款项;预支款项;预付款项 wv\"(e7(  
advance account 暂支帐目;预付款帐户 I7SFGO  
advance compensation 预付补偿金 OVgak>$  
advance from shareholder 股东垫款 _Gb 7n5p  
advance pending reimbursement 预支以待日后付还 g2}aEfp!H  
advanced economy 先进经济体系 X|g5tnsj`  
advancement 预付;预付财产 RtxAIMzh?  
advances warrant 垫款令 E5|GP  
advancing 贷出 Uvi@HB HJ  
adverse balance 逆差 NU{eoqaT  
adverse exchange 逆汇 #Q_<eo%lI*  
advertisement addressed to shareholders 在报章刊登的致股东通告 3BLH d<  
advice for collection 托收通知书 [AD%8 H  
advice of drawing 提款通知书;汇票通知书 5 ^l-3s?M  
advice of payment 付款通知 Z$m&F0g  
Advisory Committee [Securities and Futures Commission] tBwPB#:W  
谘询委员会〔证券及期货事务监察委员会〕 0|0IIgy  
Advisory Committee on Diversification 经济多元化谘询委员会 ,O^kZ}b  
affidavit 誓章;遗产申报誓章 2JeEmG9  
affidavit of no receipt 述明无收款的誓章 A]o3 MoSt  
affiliate 联号;联营公司;附属公司 @8:c3 (!  
affiliated company 附属公司;联号;联营公司 #L*MMC"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {S%;By&[  
affordability 负担能力 L+lye Ir'  
African Development Bank [AfDB] 非洲开发银行 lD _iIe~c  
after-acquired property 事后取得的财产 m{lS-DlRg  
after-hours dealing 市后交易 h4ghMBo%  
after-tax profit 税后盈利;税后利润;税后溢利 RJN LcIm  
agency agreement 代理协议 z|S4\Ae  
agency expenses 代理机构的开支 4`r-*Lx  
agency fee 代理费 A9[D.W9>  
Agency Law 《代理法》 {@-tRm&  
agent 代理人;承销人 T0\[": A  
agent of company 公司代理人 )^E6VD&6  
agent's fee 代理人费;经纪费 z^%`sUgP  
aggregate 总计;总数;总体数字 $"=0{H.?  
aggregate amount 总款额;总额 [{ A5BE -  
aggregate assets and liabilities 总体资产与负债 IZ.b  
aggregate at constant price 按固定价格计算的总体数字 tf9a- s  
aggregate demand 总需求 n.P $E  
aggregate gross position 总持仓量 Z$)jPDSr  
aggregate limit 总限额  Zzr  
aggregate of salaries tax 合计薪俸税 KDDx[]1Q  
aggregate performance 总体表现;总体业绩 BT5~MYBl  
aggregate supply 总体供应 IF?  
aggregate surplus 总盈余 ]U 1S?p  
aggregate total 整体总额 4&`d$K  
aggregate value 总值;合计价值 l~*d0E-$  
aggregated basis 合计基准 zn\$6'"  
aggregated net chargeable income 合计应课税入息实额 lJ4/bL2I/  
aggregation 合并计算;合计;总和 %-NG eN8  
aggregation of incomes of husband and wife 夫妇入息合并计算 s! sG)AR.J  
aggregation of property 财产的总和  <>=abgg  
agio 差价;贴水 `{J(S'a`  
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》 -9"[/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment #}'sknvM}  
《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》 NX<Q}3cC  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment T@N)BfkB  
《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》 k jR-p=}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^c>ROpic  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 -$y/*'  
agreement for a settlement 授产协议 LO ,k'gg<  
agreement for assignment 转让协议 0a v2w5>af  
agreement for sale 售卖协议;买卖协议 !f8]gTzN  
agreement for sale and purchase 买卖协议 <d3N2  
agreement for the payment of interest 支付利息协议 9 J~KM=p  
agreement for the repayment of money 还款协议 6J\A%i  
agreement of reinsurance 再保险协议 \YF'qWB  
Agricultural Bank of China 中国农业银行 8d\/  
air passenger departure tax 飞机乘客离境税 6 Zv~c(   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 xgB-m[Xi  
airport tax 机场税 CK} _xq2b  
alcohol duty 酒精税 At8^yF   
alienation 让与;让渡;转让 o}lA\A  
alimony 生活费;赡养费 n0'"/zyc  
All Ordinaries Index [AOI] 所有普通股指数 }F)eA1  
all risks 全险;综合险 ltG|#(  
All Sales Record for Stock Market 《股票市场成交报告》 -gLU>I7wV  
Allied Capital Resources Limited 新联财务有限公司 DUu~s,A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 je~gk6}Y  
allocation letter 拨款信件 %;tBWyq}_  
allocation of fund 分配款项;预留款项 gS ^Y?  
allocation of profit 利润分配;溢利分配 $PKUcT0N9  
allocation warrant 拨款令 q8f nUK?i  
allotment 分配;配股 YH$whJ`W0  
allotment notice 股份配售通知;配股通知 ndB*^nT  
allotment of shares 股份分配 WEugm603  
allowable 可获宽免;免税的 e!O:z   
allowable business loss 可扣除的营业亏损 FKu^{'Y6E0  
allowable expenses 可扣税的支出 &<S]=\  
allowance 免税额;津贴;备抵;准备金 H}&4#CQ'!  
allowance for debts 债项的免税额 !5h@uar  
allowance for depreciation by wear and tear 耗损折旧免税额 W!WeYV}kb  
allowance for funeral expenses 殡殓费的免税额 Z <vTr6?  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 BZWGXzOFh  
allowance for repairs and outgoings 修葺及支出方面的免税额 /c-%+Xd  
allowance to debtor 给债务人的津贴 1c03<(FCd  
alteration of capital 资本更改 +^@6{1  
alternate trustee 候补受托人 0@PI=JZ%  
amalgamation 合并 7 `& NB]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  k8ej.  
ambit of charges 征税范围;收费范围 UG<`m]  
amended valuation 经修订的估值 d7Devs k  
American Commodities Exchange 美国商品交易所 >>HC|  
American Express Bank Limited 美国运通银行 gpzZs<ST  
American Stock Exchange 美国证券交易所 t:.ZvA3  
amortization 摊销 9Kd:7@U  
amount due from banks 存放银行同业的款项 ?{*/VJl$  
amount due from banks abroad 存放海外银行同业的款项 Y!L<& sl   
amount due from holding companies 控股公司欠款 jneos~ 'n8  
amount due from local banks 存放本港银行同业的款项 "f<+~  
amount due to banks 银行同业的存款 |F^h >^ x  
amount due to banks abroad 海外银行同业的存款 ?e+$?8l[3  
amount due to holding companies 控股公司存款 h|t\rV^  
amount due to local banks 本港银行同业的存款 Kf-rthO  
amount due to outport banks 外埠银行同业的存款 (qXl=e8  
amount for note issue 发行纸币的款额 9J'3b <  
amount of bond 担保契据的款额 \H5{[ZUn  
amount of consideration 代价款额 G@;I^_gN  
amount of contribution 供款数额 @s/0 .7  
amount of indebtedness 负债款额 JqmKD4p  
amount of principal of the loan 贷款本金额 O:3DIT1#>  
amount of rates chargeable 应征差饷数额 oc3}L^aD  
amount of share capital 股本额 d8Kxtg Y  
amount of sums assured 承保款额 MW6KEiQ"  
amount of variation 变动幅度 0al8%z9e@  
amount of vote 拨款数额 fnm:Wa|,%|  
amount payable 应付款额 J=qPc}+  
amount receivable 应收款额 nzK"eNDN.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 PofHe  
analysis 分析 '}q1 F<&  
ancillary risk 附属风险 -P3;7_}]:h  
annual account 周年帐目;周年帐目报表;年度决算;年结 CD+2 w cy  
annual accounting date 年结日期 _{5t/^w&!  
annual allowance 每年免税额;年积金;年度津贴;年津 oPA [vY  
annual balance 年度余额 Y2,\WKa  
annual disposable income 每年可动用收入 ]\t+zF>&Y  
annual estimates 周年预算 f:-dw6a=s  
annual fee 年费 M:Aik&  
annual general meeting 周年大会 c_r&)8  
annual growth rate 年增率;每年增长率 -'OO6mU  
annual long-term supplement 长期个案每年补助金 rX<gcntv  
annual pensionable emolument 可供计算退休金的年薪 [d_sd  
annual report 年报 X519} l3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9w! G  
annual return 周年报表;周年申报表;每年报税表格 >O{/%(9  
Annual Return Rules 《周年报表规则》 =':,oz^|  
annual review of consumer prices 每年消费物价回顾 G$D6#/rR  
annual roll-forward basis 逐年延展方式 %aszZP  
annual salary 年薪 Hf'yRKACj  
annual statement 年度报表;年度决算表 tyLR_@i%%  
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 7o4 vf~  
annuitant 年金受益人 `(9B(&t^,  
annuity 年金 :tA|g  
annuity contract 年金合约 ymsqJ   
annuity on human life 人寿年金 j;k(AM<  
antecedent debt 先前的债项 XTZI !  
ante-dated cheque 倒填日期支票 Ht'jm(  
anticipated expenditure 预期开支 Nv iPrp>c  
anticipated net profit 预期纯利 _ z!0ab  
anticipated revenue 预期收入 LEJ7.82  
anti-inflation measure 反通货膨胀措施 DvuL1Me Ko  
anti-inflationary stance 反通货膨胀立场 M]>JI'8  
apparent deficit 表面赤字 Wsr #YNhx|  
apparent financial solvency 表面偿债能力 |7CH  
apparent partner 表面合伙人 TLL.Ch|#Y  
application for personal assessment 个人入息课税申请书 a`w)awb  
application of fund 资金应用 '7F`qL\/#(  
application to release as liquidator and to destruct the books of accounts and documents JHf}LZu  
申请免除清盘人职务及毁灭帐簿与文件 BX),U  
appointed actuary 委任精算师 ~~ON!l9n  
appointed auditor 委任核数师;委任审计师 XU0"f!23x  
appointed trustee 委任的受托人 N[}XLhbt  
appointer 委任人 omV.Qb'NS  
apportioned pro rata 按比例分摊 TBQ`:`g^m  
apportionment 分配;分摊 d]e`t"Aj  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J<_&f_K0]  
apportionment formula 分摊方程式 `.dTkL  
apportionment of estate duty 遗产税的分摊 &-+&`h|s  
appraisal 估价;评估 'ce9v@(0  
appreciable growth 可观增长 0nAeeVz|  
appreciable impact 显着影响 mId{f  
appreciable increase 可观增长 ?<  w +{  
appreciation 增值;升值 GX_Lxc_<f  
appreciation against other currencies 相对其他货币升值 e_6 i896  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ej<z]{`05  
appreciation tax 增值税 d1j v>tu  
appropriation 拨款;拨用;拨付 ,`|KN w5  
appropriation account 拨款帐目 YA^9, q6u?  
Appropriation Bill 拨款法案 -T{~m6  
appropriation-in-aid system 补助拨款办法 No[xf9>t  
approved assets 核准资产 p,D/ Pb8  
approved basket stock 认可一篮子证券 i6m;2 UAa  
approved budget 核准预算 }qz58]fyx  
approved charitable donation 认可慈善捐款 zMrZ[AU  
approved charitable institution 认可慈善机构 7*XG]=z/  
approved currency 核准货币;认可货币 ,75,~  
approved estimates 核准预算 9Zrn(D  
approved estimates of expenditure 核准开支预算 Mdwh-Cis/  
approved overseas insurer 核准海外保险人 wU#Q>ut'%  
approved overseas trust company 核准海外信托公司 *rEW@06^\  
approved pooled investment fund 核准汇集投资基金 g1J]z<&  
approved provident fund scheme 认可公积金计划 Vxgc|E^J  
approved provision 核准拨款 OClY ,@  
approved redeemable share 核准可赎回股份 ;pB?8Z  
approved regional stock 认可地区性证券 <1jiU%!w  
approved retirement scheme 认可退休金计划 G8oQSo;D  
approved subordinated loan 核准附属贷款 GV[[[fu  
arbitrage 套戥;套汇;套利 U |4% ydG  
arbitrageur 套戥者;套汇者 hrAI@.Bo  
arbitrary amount 临时款项 orU4{.e  
arrangement 措施;安排;协定 ^$#Q_Y|  
arrears 欠款 AARhGx|L<  
arrears of pay 欠付薪酬 !E7/:t4  
arrears of revenue 逾期未收税款;逾期未收的帐项 (~#PzE :  
articles of association 组织章程;组织细则;组织章程细则 .HtDcGp  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /r?X33D!  
ascertainment of profit 确定利润 etDB|(,z  
"Asia Clear" “亚洲结算系统” 6% ,Q  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 be@MQ}6>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XnG!T$  
Asian Development Fund [ADF] 亚洲发展基金 ]JM9 ^F  
Asian dollar bond 亚洲美元债券 yi%B5KF~Al  
Asian dollar market 亚洲美元市场 L'6zs:i  
Asian dollar rate 亚洲美元利率 G37_ `C  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 <St`"H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !kz\ {  
asked price 沽盘;喊价;索价;卖方报价 UmJg-~  
assessable income 应评税入息 C'$U1%: j  
assessable loss 应评税亏损 M>^IQ  
assessable profit 应评税利润 oyd{}$71d  
assessable value 应评税值 fAm2ls7c  
assessed profit 估定利润 FPMW"~v  
assessed value 经评估价值 p*'?(o:=  
assessment 评税;评定;估价;评税单 w])Sz*J  
assessment number 评税编号;估价编号 _8`|KY  
assessment of additional tax 补加税评税 u/zfx ;K  
assessment of performance 业绩评估;实绩评价 xSf3Ir(,  
Assessor 评税主任 v ;A  
asset price bubbles 资产价格泡沫 bd9c/>&  
asset-backed securities 具资产保证的证券 R3<+z  
assets accretion 资产增值 +l#2u#e  
assets and liabilities 资产与负债 JSL 3.J  
assets betterment statement 资产递增表;资产改进表 ^m7PXY  
assets lending 实物放款;有抵押贷款 -_}EQ9Q  
assets of the company passing on the death 死者去世时转移的公司资产 WZr~Pb9  
assets pledged as security for liabilities 用作负债抵押的资产 kDKpuA!  
assets portfolio 资产投资组合 r3-3*_  
assets price 资产价格 bM'AD[  
assets quality 资产质素 h Na<LZ  
assets realization 资产变现 `^vD4qD|  
assets refinancing arrangement 资产再集资安排 bmpB$@  
assets securitization 资产证券化 c3dZ1v  
assets situated outside Hong Kong 在香港以外地方的资产 lUd,-  
assets stripping 削减资产;拆卖资产 S:s^si2/  
assets value 资产值 my6T@0R  
assignee 承让人 ^(:Rbsl  
assignment 转让;转让书;转让契 k$!&3Rh  
assignment of interest 权益转让 +\chHOsw  
assignment of letters patent and trade mark 专利证书及商标转让 Ip x:k+J  
assignment of property 物业转让;物业转让书 QNFrkel  
assignment right 转让权 v%^H9aK_  
assignor 转让人 B#yyO>0k]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 }kDrUnBk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m>_'f{&u  
associate member 附属会员 [&:oS35O  
associated body corporate 相联法人团体 iy9]Y5b   
associated company 相联公司;联属公司 =@>&kU%$&  
associated corporation 相联法团 a\MJbBXv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9HP--Z=  
公认会计师公会〔英国〕 -(EqBr@_  
Association of Futures Exchange Brokers 香港期货经纪协会 [geY:v_B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 qDW/8b\^  
association of underwriters 承保人组织  M > <   
assumption of control 接管 iVcBD0 q)  
assurance 担保;保险;转易;转易书 2RCnk&u  
assurance of interest 权益的转易 9^tyjX2  
at 19XX price 按一九XX年价格计算 6BnjT  
at a discount 按赔价计算;按贴水价格计算;打折扣 j3>< J  
at a premium 按溢价计算;按升水价格计算 &AVi4zV  
at call 通知付款;按通知 p:jrqjLp  
at constant market price 按固定市价计算 $B2@mC([S  
at constant price 按固定价格计算 jI%yi-<;  
at cost 按成本计算 |Th{*IJ <,  
at current market price 按当时市价计算;按现时市价计算 P$bo8*  
at current price 按当时价格计算;按现时价格计算 p=zm_+=  
at factor cost 按要素成本计算;按生产要素成本计算 .z"[z^/uF  
at money-of-the-day price 按付款当日价格计算 C0M{zGT>}  
at or better 按指定或较佳价位〔买卖指令〕 >+r2I%  
at par 按面值计算;平价 ;z68`P-  
at sight 见票即付 M<nn+vy`  
at the close 按收市盘 Sa0\9 3oa  
at the opening 按开市盘 XV&3h>5  
attestation 见证;见证条款 {~SR>I3sv  
at-the-money option 平价期权 1X5\VY>S`h  
attorney 受权人;受托代表人 "Xqj%\  
attornment 新拥有人承认书 *uIHa"  
attributable profit 可归属利润 .o>QBYpTw/  
attributable share value 可归属股份价值 (:1 j-  
Auckland Stock Exchange 奥克兰证券交易所 {f)p|)  
auction 拍卖 D+V^nCcx%  
auctioneer 拍卖商 ]q j%6tz  
audit 审计;核数 G4i&:0  
Audit Commission 审计署 C9h8d   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] "elh~K  
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(de$}xt  
audit review 帐目审查 __QT lj  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &zZSWNW  
audited account 审计帐目;经审计的帐目 AXyuXB  
audited annual account 经审计的周年帐目 *VH1(E`hl  
audited balance sheet 经审计的资产负债表 C8?/$1|RL  
auditor 核数师;核数主任;审计师 WIg"m[aIs  
auditor's certificate 核数师证明书;审计师证明书 by {~gu  
auditor's report 核数师报告;审计师报告 DeUDZL%/  
Aussie bond 澳元债券 "Xm'(c(  
austerity budget 紧缩预算 %63<Iz"  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 j_}e%,}  
Australia All Ordinaries Index 澳洲所有普通股票指数 &(K*TB|Om  
Australian Dollar [AUD] 澳元 PtHT>  
Australian Options Market 澳大利亚期权市场 |y]#-T?)t  
Australian Securities Commission 澳洲证券事务监察委员会 g$< @!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 lY~xoHT;[  
Australian Stock Exchange 澳大利亚证券交易所 MG~^>  
Austrian Schilling [ATS] 奥地利先令 htjJ0>&  
authentication 认证;鉴证 i_MDLS>-  
authority to purchase 委托购买证;委购书 ]`MRH[{  
authorization 认可;核准;授权;授权书 6)TFb,  
authorization by direction 指示授权 QoqdPk#1  
authorization by instruction 指令授权 X \h]N  
authorization by warrant 令状授权 pd|c7D!6U,  
authorization of unit trust 单位信托的认可 NE(6`Wq`  
authorized agent 指定代理人 r6^DD$X  
authorized capital 法定资本 xQN](OKG  
authorized clerk 出市员 -i58FJ`B  
authorized dealer 认可交易商 @A)gsDt9A  
authorized financial institution 认可财务机构 sl)_HA7G  
authorized fund 认可基金 % $ 5hC9  
authorized fund house 获授权的基金公司;认可基金公司 j"c"sF\q  
authorized institution 认可机构 r+) A)a,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 c=ZX7U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p<$z!|7m  
authorized insurer 获授权保险人;获认可承保人 iJq}tIk#2'  
authorized investment 特准投资项目 )9Jt550(  
authorized person 获授权人 N^)L@6  
authorized representative 获授权代表 ;X\!*Loe  
authorized share capital 法定股本 G $?VYC8;  
automated quotation system 自动报价系统 & K7+V  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &359tG0@P  
自动交易系统〔香港期货交易所有限公司〕 #MI}KmH  
automatic adjustment mechanism 自动调整机制 h8nJ$jg  
automatic adjustment system 自动调整系统 27;*6/>,  
Automatic Clearing House 自动票据交换所 L8!xn&uyP=  
automatic exchange rates accumulation system 自动化汇率累集系统 6tP^_9njy  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Zr`:A$  
automatic teller machine [ATM] 自动柜员机 xHI>CNC,  
autopay 自动转帐 -[ F<u  
available assets 可用资产 [Q)lJTs  
available fiscal reserve 现存财政储备 #S QFI;zj  
available profit 可用利润 Nk]r2^.z[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 RM,r0Kv17Y  
average 平均;平均数;海损 JgEpqA12  
average basic salary 平均基本薪金 MA"DP7e?v  
average consumer expenditure 平均消费开支;一般消费开支 pi+m`O   
average cost 平均成本 j5tA!o  
average cost of land production 增辟土地平均成本 "M2HiV  
average daily turnover 平均每日成交额 z$;z&X$j  
average daily wage rate 平均每日工资率 eFbr1IV  
average expenditure pattern 平均开支模式 O7:JG[tR*  
average growth rate 平均增长率 m ?LOd9  
average net fixed assets 固定资产平均净值 }F**!%4d  
average of relatives 相对价格平均数 %KRAcCa7  
average price 平均价格 "5]GEzM3O  
average propensity to consume 平均消费倾向;一般消费倾向 vxK}f*d  
average propensity to save 平均储蓄倾向;一般储蓄倾向 KI#),~n S  
average rate 平均率 +.5 /4?  
average revenue 平均收入;平均收益 $Y 7q2  
average stock 平均库存;平均存货  >Xh 9{/o  
average yearly rent 平均年租 T+RfMEdr  
avoidance of double taxation 避免双重课税 E[^66(KR  
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 CUaI66  
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