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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: 1<_/Qu>V  
A share A股;甲类股份 uN>5Eh&=Pf  
abatement of tax 减税;减扣免税额 H6|eUU[&  
ABN AMRO Bank N.V. 荷兰银行 =adHP|S  
above-the-line expenditure 线上项目支出;经常预算支出 IAq o(Qm  
above-the-line receipt 线上项目收入;经常预算收入  Y#~A":A  
ABSA Asia Limited 南非联合亚洲有限公司 a'dlA da  
absolute change 绝对数值变更 a_?b <  
absolute expenditure 实际开支 X?n=UebO^  
absolute guideline figure 绝对准则数字 : T7(sf*!*  
absolute interest 绝对权益 VO=Ibu&X  
absolute order of discharge 绝对破产解除令 uZ\+{j=  
absolute profit margin 绝对利润幅度 Z*UVbyC  
absolute value 实值;绝对值 Vp|?R65S*  
absolutely vested interest 绝对既得权益 gt02Csdt  
absorbed cost 已吸收成本;已分摊成本 2l^_OrE!  
absorption 吸收;分摊;合并 7C,giCYU  
absorption rate 吸收率;摊配率;分摊率 &vn2u bauS  
ACB Finance Limited 亚洲商业财务有限公司 +`g&hO\W  
acceptable form of reciprocity 合理的互惠条件 TB+k[UxB  
acceptable rate 适当利率;适当汇率 k,k>w#&  
acceptance agreement 承兑协议 P R3Arfle  
acceptance for honour 参加承兑 1# z@D(  
acceptor 承兑人;接受人;受票人 @|Yn~PwKs  
acceptor for honour 参加承兑人 ka8Y+Gs  
accident insurance 意外保险 >][D"  
Accident Insurance Association of Hong Kong 香港意外保险公会 !Hl]&  
accident insurance scheme 意外保险计划 l!&ik9m  
accident year basis 意外年度基准 9!W$S[ABRB  
accommodation 通融;贷款 xy"'8uRi  
accommodation bill 通融票据;空头票据 q#8yU\J|,  
accommodation party 汇票代发人 2.b,8wT/  
account balance 帐户余额;帐户结余 W ulyM cJ  
account book 帐簿 jlU6keZh`  
account collected in advance 预收款项 vB{i w}Hi!  
account current book 往来帐簿 OWT%XUW=  
account of after-acquired property 事后取得的财产报告 .SER,],P  
account of defaulter 拖欠帐目 C c: <F_UI  
account payable 应付帐款 Sp:w _;{#  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Rb& 9!z  
account receivable 应收帐款 <r t$~}  
account receivable report 应收帐款报表 +qC [X~\  
account statement 结单;帐单;会计财务报表 L+<h 5>6  
account title 帐户名称;会计科目 m6n%?8t  
accountant's report 会计师报告 'Kbrz  
Accountant's Report Rules 会计师报告规则 wL="p) TO.  
accounting and auditing procedure 会计与审计程序;会计与核数程序 t&J A1|q  
Accounting Arrangements 《会计安排》 seBmhe5qR  
accounting basis 会计基础 >Bf3X&uS  
accounting by Official Receiver 破产管理署署长呈交的帐目 2%`= LGQC  
Accounting Circular 《会计通告》 G:tY1'5  
accounting class 会计类别 P~=yTW  
accounting date 记帐日期;会计结算日期 |vl~B|",  
accounting for money 款项核算 }_XiRm<  
Accounting Officer 会计主任 w]{c*4o  
accounting period 会计报告期;会计期 x;z=[eE  
accounting policy 会计政策;会计方针 *K;) ~@n  
accounting practice 会计惯例 :=ek~s.UV  
accounting principle 会计准则 51Y%"v t  
accounting record 会计记录 2HN*j~>i~  
accounting report 会计报告 Bps%>P~.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 a{hc{  
Accounting Society of China 中国会计学会 Hxgc9Fis  
accounting statement 会计报表 Q+9:]Bt  
accounting system 会计制度;会计系统 ".(vR7u'  
accounting transaction 会计事项;帐务交易 D_czUM  
accounting treatment 会计处理 \WE&5 9G  
accounting year 会计年度 :ZIa   
accretion 增值;添加 pa+'0Y]71  
accrual 应计项目;应累算数目 bHv"!  
accrual basis 应计制;权责发生制 ?{B5gaU9F  
accrual basis accounting 应计制会计;权责发生制会计 p8%qU>~+4  
accrue 应累算;应计 n-" (~  
accrued benefit 应累算利益 ka\{?:r,8  
accrued charges 应计费用 W3/bM>1  
accrued cumulative preference share dividend 应累算的累积优先股股息 $KGMAg/H  
accrued expenses 应累算费用 fPUr O  
accrued interest payable 应付利息;应计未付利息 VYkh@j  
accrued interest receivable 应收利息;应计未收利息 Z,E$4Z  
accrued right 累算权益 C:5- h(#  
accruing profit 应累算的利润 Fw\Z[nh  
accumulated fiscal reserve 累积财政储备 ckA\{v  
accumulated profit 累积利润;滚存溢利 iKJqMES  
accumulated reserve 累积储备 rVNx 2  
accumulation of surplus income 累积收益盈余 b2UDPW  
acquired assets 既得资产 YxJQ^D`  
acquisition 收购;购置;取得 :#^qn|{e  
acquisition cost 购置成本 nco.j:  
acquisition expenses 购置费用 hoqZb<:  
acquisition of 100% interest 收购全部股权 4i)5=H  
acquisition of control 取得控制权 Jp]?tlT  
acquisition of fixed assets 购置固定资产 K xX[8  
acquisition of shell “买壳” yef\Y3X  
acquisition price 收购价 U,EoCAm>  
act of God 天灾 2RX]~}  
acting partner 执事合伙人 b^ h_`  
active market 买卖活跃的市场;交投畅旺的市场;旺市 a- rR`  
active partner 积极参与的合伙人 @`4T6eL5  
active trading 交投活跃 ^ WO3,  
actual circulation 实际流通 {jB> ]7  
actual cost 实际成本 e,e(t7c?d  
actual expenditure 实际开支;实际支出 'QT~o-U  
actual income 实际入息;实际收入;实际收益 ?`Yu~a{  
actual market 现货市场 .k]`z>uv  
actual price 现货价;实际价格 (is',4^b  
actual profit 实际利润 $It mYj.m  
actual quotation 实盘;实际价位;实际报价 D0FX"BY7  
actual year basis 按实际年度计算 3P2{M}WIl  
actuals 实货 :&vX0 Ce:  
actuarial investigation 精算调查 ?IHt T3'Rt  
actuarial principle 精算原则 uv/\1N;V3  
actuarial report 精算师报告 jj2iF/  
Actuarial Society of Hong Kong 香港精算学会 : "| /  
actuarial valuation 精算师估值 *O~y6|U?  
actuary 精算师 ` 5Kg[nB:  
ad referendum agreement 暂定协议;有待覆核的协定 s;OGb{H7  
ad valorem duty 从价税;按值征税 L?d?O  
ad valorem duty system 从价税制 }h45j84)  
ad valorem fee 从价费 <WZ{<'ajI  
ad valorem tariff 从价关税 u_^mN9h  
additional allowance 额外免税额 Jq &Hz$L|  
additional amount for unexpired risk 未过期风险的额外款额 ,Zn6T"[$  
additional assessable profit 补加应评税利润 H%vfRl3rB  
additional assessment 补加评税 >S7t  
additional commitment 额外承担 0NU%z.(%s  
additional commitment vote 额外承担拨款 72OqXa*  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 rwLKY .J]  
additional dependent parent allowance 供养父母额外免税额 v}j5G, [-  
additional provision 额外拨款 mufGv%U2  
additional stamp duty 附加印花税 &S{r;N5u  
additional tax 补加税罚款;补加税款 ,XEIg  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 FprdP*/  
adjudged bankrupt 被裁定破产 s`bGW1#io  
adjudicated bankrupt 裁定破产人 6~%><C  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ? ;CIS$$r  
adjudication of bankruptcy 裁定破产;宣告破产 RQQ' Wg  
adjudication of insolvency 裁定无力偿还债务 'cpm 4mT  
adjusted actual 经调整的实数;调整后的实数 &>Ve4!i q  
adjusted current assets 经调整的流动资产;调整后的流动资产 Hh^ "c}  
adjusted figure 经调整的数字;调整后的数额 =\%ER/  
adjusted liabilities 经调整的负债;调整后的负债 K`K v.4  
adjusted loss 经调整的亏损;调整后的亏损 .8|wc  
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 6 H P 66B  
adjusted profit 经调整的利润;调整后的利润 ),p0V  
adjusted surplus 经调整的盈余额;调整后的盈余额 M/p9 I gp  
adjusted value 经调整的价值;调整后的价值 ?0/$RpFEM#  
adjustment 调整;修订;理算〔保险〕 x!_5 /  
adjustment centre 调剂中心 /&Oo)OB;  
adjustment lag 调整过程的时间差距;调整时差 l|WFS  
adjustment mechanism 调整机制 _gqqPny4$  
adjustment of loss 亏损调整 (Ut8pa+yX  
adjustment process 调整过程;调整程序 p*Q-o  
adjustment range 调整幅度 (a_bU5)  
administered exchange rate 受管制汇率 D0jV}oz  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^H.B6h?  
administration expenses 行政费用 Fa>f'VXx  
administration fee 手续费;行政费 #4bT8kq  
administration in bankruptcy 破产管理 9?,i+\)qK@  
administration order 遗产管理令 >whv*@Fr  
administrator 管理人;遗产管理人 OK80-/8HI  
administrator of the estate 遗产管理人 xA Ez1  
admission of debt 债项承认书 S<i1t[E @W  
admission of proof 接纳债权证明 w&L~+ Z<  
advance 放贷款项;垫付款项;预支款项;预付款项 O.B9w+G=  
advance account 暂支帐目;预付款帐户 2/ 4zg  
advance compensation 预付补偿金 wH o}wp  
advance from shareholder 股东垫款 1;(h0j  
advance pending reimbursement 预支以待日后付还 JW[6 ^Rw  
advanced economy 先进经济体系 6NX#=A  
advancement 预付;预付财产 Gf"TI:xa  
advances warrant 垫款令 i"a3POV>  
advancing 贷出 nm1dd{U6^  
adverse balance 逆差 Wm6qy6HR  
adverse exchange 逆汇 J]TqH`MA  
advertisement addressed to shareholders 在报章刊登的致股东通告 _l7_!Il_  
advice for collection 托收通知书 e|{R2z"^  
advice of drawing 提款通知书;汇票通知书 X+]>pA  
advice of payment 付款通知 lZ-U/$od  
Advisory Committee [Securities and Futures Commission] ~-zIB=TyK  
谘询委员会〔证券及期货事务监察委员会〕 ,N(Yjq"R  
Advisory Committee on Diversification 经济多元化谘询委员会 nnj<k5  
affidavit 誓章;遗产申报誓章 H7tv iSTd  
affidavit of no receipt 述明无收款的誓章 (U&  
affiliate 联号;联营公司;附属公司 -SM_JR3<  
affiliated company 附属公司;联号;联营公司 $$m0mK  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i6KfH\{N  
affordability 负担能力 > mO*.'Gm  
African Development Bank [AfDB] 非洲开发银行 pRun5 )7  
after-acquired property 事后取得的财产 4tCM 2it%  
after-hours dealing 市后交易 Vr},+Rj  
after-tax profit 税后盈利;税后利润;税后溢利 I*N"_uKU  
agency agreement 代理协议 csW\Q][  
agency expenses 代理机构的开支 9s"st\u 4  
agency fee 代理费 Z>`\$1CI  
Agency Law 《代理法》 MG vz-E1e  
agent 代理人;承销人 s9+):,dKP  
agent of company 公司代理人 ^ 4<D%\  
agent's fee 代理人费;经纪费 $~6MR_Yq  
aggregate 总计;总数;总体数字 6HK1?  
aggregate amount 总款额;总额 CImp,k0  
aggregate assets and liabilities 总体资产与负债 R)66qRf  
aggregate at constant price 按固定价格计算的总体数字 d/9YtG%q  
aggregate demand 总需求 <Ja&z M  
aggregate gross position 总持仓量 3l<qcKKc  
aggregate limit 总限额 ?\8aT"o  
aggregate of salaries tax 合计薪俸税 kaCN^yQ  
aggregate performance 总体表现;总体业绩 qhY+<S9  
aggregate supply 总体供应 wL8j i>"  
aggregate surplus 总盈余 $L= Dky7  
aggregate total 整体总额 /7D5I\  
aggregate value 总值;合计价值 .JLJ(WM  
aggregated basis 合计基准 *gwaW!=  
aggregated net chargeable income 合计应课税入息实额 "/6#Z>y  
aggregation 合并计算;合计;总和 1k6asz^T  
aggregation of incomes of husband and wife 夫妇入息合并计算 OY{fxBb  
aggregation of property 财产的总和 {C 5:as  
agio 差价;贴水 eP]y\S*P  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 D-/6RVq0m  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;F258/J  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 "BSY1?k{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #<)[{+f[t  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ht2Fi e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment UH>~Y N  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 7_ix&oVI  
agreement for a settlement 授产协议 z)C}}NH*!@  
agreement for assignment 转让协议 4u iq'-  
agreement for sale 售卖协议;买卖协议 i6V$mhL  
agreement for sale and purchase 买卖协议 6#U~>r/  
agreement for the payment of interest 支付利息协议 rQ* w3F?:  
agreement for the repayment of money 还款协议 &b#d4p6&l  
agreement of reinsurance 再保险协议 U6/7EOW,  
Agricultural Bank of China 中国农业银行 h7+"*fN  
air passenger departure tax 飞机乘客离境税 Vx<{cHQQ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ;9j ]P56  
airport tax 机场税 ( 3B1X  
alcohol duty 酒精税 Em&3g  
alienation 让与;让渡;转让 5Hu[*  
alimony 生活费;赡养费 Zeg'\&w0s  
All Ordinaries Index [AOI] 所有普通股指数 w3(G!:  
all risks 全险;综合险 [nxYfER7  
All Sales Record for Stock Market 《股票市场成交报告》 ~JT2el2W7p  
Allied Capital Resources Limited 新联财务有限公司 8~O#@hB~3  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 KhWy  
allocation letter 拨款信件 >`03EsU  
allocation of fund 分配款项;预留款项 P{)D_Bi  
allocation of profit 利润分配;溢利分配 G K~A,Miqk  
allocation warrant 拨款令 !d()'N  
allotment 分配;配股 6c]4(%8  
allotment notice 股份配售通知;配股通知 @;eH~3P  
allotment of shares 股份分配 6 EqN>.  
allowable 可获宽免;免税的 nqH[ y0  
allowable business loss 可扣除的营业亏损 [UXVL}t k  
allowable expenses 可扣税的支出 2B$dT=G  
allowance 免税额;津贴;备抵;准备金 IQ<G .  
allowance for debts 债项的免税额 Sk53Lc  
allowance for depreciation by wear and tear 耗损折旧免税额 k4$zM/ob  
allowance for funeral expenses 殡殓费的免税额 q+9^rQ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 x,^-a  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZOfv\(iJ;  
allowance to debtor 给债务人的津贴 m~Pk ]~j  
alteration of capital 资本更改 ~:JAWs$\V  
alternate trustee 候补受托人 g5|&6+t.  
amalgamation 合并 HVA:|Z19  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7=N%$]DKZ  
ambit of charges 征税范围;收费范围 '|]}f}Go  
amended valuation 经修订的估值 M%_*vD  
American Commodities Exchange 美国商品交易所 !f(A9V  
American Express Bank Limited 美国运通银行 }T.>p#z  
American Stock Exchange 美国证券交易所 $Zyuhji^  
amortization 摊销 }'Ap@4  
amount due from banks 存放银行同业的款项 Cl3vp_  
amount due from banks abroad 存放海外银行同业的款项 aiX&`   
amount due from holding companies 控股公司欠款 9c]$d  
amount due from local banks 存放本港银行同业的款项 H&ek"nP_  
amount due to banks 银行同业的存款 AT I=&O`  
amount due to banks abroad 海外银行同业的存款 UhW{KIW  
amount due to holding companies 控股公司存款 KOe]JDU  
amount due to local banks 本港银行同业的存款 Kv* 1=HES  
amount due to outport banks 外埠银行同业的存款 ;cf$u}+  
amount for note issue 发行纸币的款额 (KC08  
amount of bond 担保契据的款额 fwt+$`n  
amount of consideration 代价款额 ?jMM@O`Nu  
amount of contribution 供款数额 0Lj;t/mG  
amount of indebtedness 负债款额 9)+!*(D  
amount of principal of the loan 贷款本金额 @VP/kut  
amount of rates chargeable 应征差饷数额 iWeUsS%zpV  
amount of share capital 股本额 G h+;Vrx  
amount of sums assured 承保款额 UZt3Ua&J  
amount of variation 变动幅度 e/Z{{FP%6  
amount of vote 拨款数额 CX/[L)|Ru  
amount payable 应付款额 b(N+_= n  
amount receivable 应收款额 ;sA 5&a>!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 4'D^>z!c  
analysis 分析 c),UO^EqV  
ancillary risk 附属风险 4}D&=0IZ  
annual account 周年帐目;周年帐目报表;年度决算;年结 w;@v#<q6  
annual accounting date 年结日期 by9UwM=gp  
annual allowance 每年免税额;年积金;年度津贴;年津 J37vA zK%  
annual balance 年度余额 kVsX/ ~$  
annual disposable income 每年可动用收入 G$YF0Nc  
annual estimates 周年预算 NUnwf h  
annual fee 年费 0* x ?rO?  
annual general meeting 周年大会 pqs!kSJV  
annual growth rate 年增率;每年增长率 uD{-a$6z  
annual long-term supplement 长期个案每年补助金 ;PMPXN'z6  
annual pensionable emolument 可供计算退休金的年薪 %62|dhl6  
annual report 年报 ([$KXfAi]h  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A?HDY_u  
annual return 周年报表;周年申报表;每年报税表格 ksU& q%1  
Annual Return Rules 《周年报表规则》 9u=]D> kb  
annual review of consumer prices 每年消费物价回顾 e?(4lD)d  
annual roll-forward basis 逐年延展方式 O~8jz  
annual salary 年薪 Wp = ]YO  
annual statement 年度报表;年度决算表 Yw=@*CK'  
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 o&q:b9T  
annuitant 年金受益人 Kc] GE#~g  
annuity 年金 YH^U "\}i  
annuity contract 年金合约 :Hitx  
annuity on human life 人寿年金 x s6!NY  
antecedent debt 先前的债项 evEdFY  
ante-dated cheque 倒填日期支票 S~ckIN]  
anticipated expenditure 预期开支 N *m;A6?  
anticipated net profit 预期纯利 Jyd[Sc)  
anticipated revenue 预期收入 n=rmf*,?  
anti-inflation measure 反通货膨胀措施 l{rHXST|  
anti-inflationary stance 反通货膨胀立场 g NE"z   
apparent deficit 表面赤字 Ld:-S,2  
apparent financial solvency 表面偿债能力 a$uD oi  
apparent partner 表面合伙人 6G4~-_  
application for personal assessment 个人入息课税申请书 xPF.c,6b4=  
application of fund 资金应用 M&Q&be84  
application to release as liquidator and to destruct the books of accounts and documents tWZ8(E$  
申请免除清盘人职务及毁灭帐簿与文件 ow (YgM>t  
appointed actuary 委任精算师 lnl>!z  
appointed auditor 委任核数师;委任审计师 :p<:0W2!  
appointed trustee 委任的受托人 /3 L4K  
appointer 委任人 4UL"f<7 T  
apportioned pro rata 按比例分摊 l-IA Q!d  
apportionment 分配;分摊 ve/.q^JeJ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 2bXCFv7}  
apportionment formula 分摊方程式 3NwdE/x\  
apportionment of estate duty 遗产税的分摊 p/ZgzHyF  
appraisal 估价;评估 sn[<Lq  
appreciable growth 可观增长 QWm g#2'  
appreciable impact 显着影响 Rz>@G>b:  
appreciable increase 可观增长 aAu%QRq  
appreciation 增值;升值 (8S+-k?  
appreciation against other currencies 相对其他货币升值  iU{\a,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >PWDo  
appreciation tax 增值税 :`yW^b  
appropriation 拨款;拨用;拨付 !=vsY]  
appropriation account 拨款帐目 !+hw8@A  
Appropriation Bill 拨款法案 %MtaWZ  
appropriation-in-aid system 补助拨款办法 :q1j?0 {2N  
approved assets 核准资产 !k 'E  
approved basket stock 认可一篮子证券 A{{rNbCK  
approved budget 核准预算 Z~ q="CA4  
approved charitable donation 认可慈善捐款 0 n{+_   
approved charitable institution 认可慈善机构 H5FWk  
approved currency 核准货币;认可货币 '&AeOn  
approved estimates 核准预算 V-%jSe<  
approved estimates of expenditure 核准开支预算 *W}nw$tnBX  
approved overseas insurer 核准海外保险人 JDpW7OrDc  
approved overseas trust company 核准海外信托公司 F%ukT6xp  
approved pooled investment fund 核准汇集投资基金 #)DDQ?D  
approved provident fund scheme 认可公积金计划 A9HgABhax  
approved provision 核准拨款 (ia+N/$u  
approved redeemable share 核准可赎回股份 ?6[u\V  
approved regional stock 认可地区性证券 e oFM  
approved retirement scheme 认可退休金计划 7m(9|Y:Q.  
approved subordinated loan 核准附属贷款 l>Zp#+I-  
arbitrage 套戥;套汇;套利 @MH/e fW.  
arbitrageur 套戥者;套汇者 XX1Iw {o9:  
arbitrary amount 临时款项 g{?{N  
arrangement 措施;安排;协定 yW(A0  
arrears 欠款 5n2}|V$VqP  
arrears of pay 欠付薪酬 _A$V~Hp9q  
arrears of revenue 逾期未收税款;逾期未收的帐项 {y!77>Q/  
articles of association 组织章程;组织细则;组织章程细则 rj eKG-Z@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 :n}t7+(>U  
ascertainment of profit 确定利润 UD'e%IVw  
"Asia Clear" “亚洲结算系统” f,+ONV]5Tt  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (aq^\#9btO  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 XKBQH(  
Asian Development Fund [ADF] 亚洲发展基金 fJ-8$w\uL  
Asian dollar bond 亚洲美元债券 FbPoyh  
Asian dollar market 亚洲美元市场 t-hN4WKH_A  
Asian dollar rate 亚洲美元利率 !\Q/~p'jS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Y,%G5X@S<  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #0M,g  
asked price 沽盘;喊价;索价;卖方报价 XR)I,@i`'  
assessable income 应评税入息 KDAZG+u+  
assessable loss 应评税亏损 H?pWyc<,  
assessable profit 应评税利润 N;av  
assessable value 应评税值 `yb,z   
assessed profit 估定利润 =Rf!i78c5  
assessed value 经评估价值 g5~1uU$O  
assessment 评税;评定;估价;评税单 ")qO#b4  
assessment number 评税编号;估价编号 75H5{#)  
assessment of additional tax 补加税评税 03y5$kQ  
assessment of performance 业绩评估;实绩评价 %lK]m`(  
Assessor 评税主任 'q*/P&x5  
asset price bubbles 资产价格泡沫 Dmk~t="Y  
asset-backed securities 具资产保证的证券 ~gbq^  
assets accretion 资产增值 pdR&2fp  
assets and liabilities 资产与负债 L5>.ku=T  
assets betterment statement 资产递增表;资产改进表  gY@$g  
assets lending 实物放款;有抵押贷款 KA {Y*m^7  
assets of the company passing on the death 死者去世时转移的公司资产 \tg}K0E?R5  
assets pledged as security for liabilities 用作负债抵押的资产 ^p7Er!  
assets portfolio 资产投资组合 e,0Gc-X[B  
assets price 资产价格 dzc.s8T(0  
assets quality 资产质素 5zI I4ukn*  
assets realization 资产变现 b"#|0d0  
assets refinancing arrangement 资产再集资安排 )x&}{k6 %  
assets securitization 资产证券化 e0u* \b  
assets situated outside Hong Kong 在香港以外地方的资产 $30lNZK1m8  
assets stripping 削减资产;拆卖资产 uw&'=G6v  
assets value 资产值 @MGc_"b  
assignee 承让人 g~=#8nJ  
assignment 转让;转让书;转让契 I'RhA\`  
assignment of interest 权益转让 @Nt$B'+S&  
assignment of letters patent and trade mark 专利证书及商标转让 #%tN2cFDN  
assignment of property 物业转让;物业转让书 k*xgF[T 8  
assignment right 转让权 ?IV3"\5  
assignor 转让人 bQ2 '*T  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 uYwJ[1 C  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 A&QO]8  
associate member 附属会员 GCPSe A~cx  
associated body corporate 相联法人团体 HveOG$pT  
associated company 相联公司;联属公司 DJhCe==$v  
associated corporation 相联法团 IE9A _u*  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] E MKv)5MH  
公认会计师公会〔英国〕 G8oOFBQD  
Association of Futures Exchange Brokers 香港期货经纪协会 H@,(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 U.QjB0;  
association of underwriters 承保人组织 as6YjE.Yy  
assumption of control 接管 fg1["{\  
assurance 担保;保险;转易;转易书  snyg  
assurance of interest 权益的转易 vSy#[9}  
at 19XX price 按一九XX年价格计算 B?J #NFUb  
at a discount 按赔价计算;按贴水价格计算;打折扣 qS|t7*  
at a premium 按溢价计算;按升水价格计算 u($y<Q)=  
at call 通知付款;按通知 ,.<l^sj5  
at constant market price 按固定市价计算 QR($KW(  
at constant price 按固定价格计算 /A;!g5Y  
at cost 按成本计算 `!\`yI$!%w  
at current market price 按当时市价计算;按现时市价计算 BI-xo}KI  
at current price 按当时价格计算;按现时价格计算 !'^gqaF+  
at factor cost 按要素成本计算;按生产要素成本计算 0X3kVm <  
at money-of-the-day price 按付款当日价格计算 [MKL>\U  
at or better 按指定或较佳价位〔买卖指令〕 m[FH>  
at par 按面值计算;平价 Cuq=>J  
at sight 见票即付 aJ1<X8  
at the close 按收市盘 n089tt=TE  
at the opening 按开市盘 z@3t>k|K  
attestation 见证;见证条款 E=Z .v  
at-the-money option 平价期权 k%)QrRnB  
attorney 受权人;受托代表人 SXA_P{j&a  
attornment 新拥有人承认书 ;'r} D!8w/  
attributable profit 可归属利润 a$SGFA}V  
attributable share value 可归属股份价值 14p <0BG  
Auckland Stock Exchange 奥克兰证券交易所 \j]i"LpWb  
auction 拍卖 T Prqb  
auctioneer 拍卖商 Gt^Fj&^  
audit 审计;核数 OXuBtW*,z+  
Audit Commission 审计署 q8{) 27f,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] C-abc+/  
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〕 ;X ]+r$_  
audit review 帐目审查 K$dSg1t  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |A#pG^  
audited account 审计帐目;经审计的帐目 @e_ bG@  
audited annual account 经审计的周年帐目 j\D_Z{m2  
audited balance sheet 经审计的资产负债表 |BGQ|7DyG  
auditor 核数师;核数主任;审计师 hX~d1.]Y  
auditor's certificate 核数师证明书;审计师证明书 y pv~F  
auditor's report 核数师报告;审计师报告 OFTyN^([@  
Aussie bond 澳元债券 }Zue?!KQ  
austerity budget 紧缩预算 I|*w?i*  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 emo@&6*  
Australia All Ordinaries Index 澳洲所有普通股票指数 }0Qex=vkO  
Australian Dollar [AUD] 澳元 Wi Mi0?$.  
Australian Options Market 澳大利亚期权市场 /L8Q[`;.  
Australian Securities Commission 澳洲证券事务监察委员会 ?[}r& f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~e5hfZv|w  
Australian Stock Exchange 澳大利亚证券交易所 ew# t4~hh  
Austrian Schilling [ATS] 奥地利先令 WCc,RI0   
authentication 认证;鉴证 %># VhK  
authority to purchase 委托购买证;委购书 1o. O]>  
authorization 认可;核准;授权;授权书 oZkjg3  
authorization by direction 指示授权 YzqUOMAt"V  
authorization by instruction 指令授权 I65W^b4y  
authorization by warrant 令状授权  ]CD  
authorization of unit trust 单位信托的认可 ua%$r[  
authorized agent 指定代理人 ^#T@NN0T  
authorized capital 法定资本 ?H\K];  
authorized clerk 出市员 VFj}{Y  
authorized dealer 认可交易商 o.ntzN  
authorized financial institution 认可财务机构 P".CZyI-i  
authorized fund 认可基金 `<1o}r 7i  
authorized fund house 获授权的基金公司;认可基金公司 }j^asuf~c  
authorized institution 认可机构 ?CgqHmf\\(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 '`#sOH  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IvFxI#.ju  
authorized insurer 获授权保险人;获认可承保人 l&@]   
authorized investment 特准投资项目 B zmmE2~*  
authorized person 获授权人 A{Jp>15AVg  
authorized representative 获授权代表 diF-`~  
authorized share capital 法定股本 p0jQQg  
automated quotation system 自动报价系统 n 7Mab  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] #d,+87]\=  
自动交易系统〔香港期货交易所有限公司〕 ,iKL 68  
automatic adjustment mechanism 自动调整机制 ]o18oY(  
automatic adjustment system 自动调整系统 #"J8]3\F  
Automatic Clearing House 自动票据交换所 >YwvM=b"V  
automatic exchange rates accumulation system 自动化汇率累集系统 p.1@4kgK&r  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K}e %E&|>  
automatic teller machine [ATM] 自动柜员机 &eL02:[  
autopay 自动转帐 KTr7z^  
available assets 可用资产 ?/Bp8q(  
available fiscal reserve 现存财政储备 )N4!zuSVf  
available profit 可用利润 K( : NshM  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司  X}@^$'W  
average 平均;平均数;海损 f3Zm_zxj  
average basic salary 平均基本薪金 4PtRTb0<i3  
average consumer expenditure 平均消费开支;一般消费开支 0x&-/qce6W  
average cost 平均成本 5G!0Yy['  
average cost of land production 增辟土地平均成本 >/@wht4- j  
average daily turnover 平均每日成交额 Ah5`Cnv  
average daily wage rate 平均每日工资率 J?]wA1  
average expenditure pattern 平均开支模式 I!FIV^}Z(  
average growth rate 平均增长率 3K2B7loD)~  
average net fixed assets 固定资产平均净值 y:t@X~  
average of relatives 相对价格平均数 N~rA/B]T  
average price 平均价格 0!<qfT a  
average propensity to consume 平均消费倾向;一般消费倾向 TR;"&'#k  
average propensity to save 平均储蓄倾向;一般储蓄倾向 or~2r8  
average rate 平均率 LhN?j5XqM  
average revenue 平均收入;平均收益 0_F6t-  
average stock 平均库存;平均存货 h$p]M^Z7  
average yearly rent 平均年租 ,E8:!r)6  
avoidance of double taxation 避免双重课税 @d&(*9Y  
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 lZ5LHUzP  
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