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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: e$pV%5=  
A share A股;甲类股份 <|\Lm20 G]  
abatement of tax 减税;减扣免税额 BSMwdr  
ABN AMRO Bank N.V. 荷兰银行 V_:&S2j  
above-the-line expenditure 线上项目支出;经常预算支出 J")#I91  
above-the-line receipt 线上项目收入;经常预算收入  ][]  
ABSA Asia Limited 南非联合亚洲有限公司 2|bn(QYz  
absolute change 绝对数值变更 u4_9)P`]0  
absolute expenditure 实际开支 W T}H>T  
absolute guideline figure 绝对准则数字 z~Q>V]a>;  
absolute interest 绝对权益 4{l,  
absolute order of discharge 绝对破产解除令 3t6 LT  
absolute profit margin 绝对利润幅度 9I/N4sou  
absolute value 实值;绝对值 l\?c}7k  
absolutely vested interest 绝对既得权益 B+0hzkPY  
absorbed cost 已吸收成本;已分摊成本 hG:|9Sol,  
absorption 吸收;分摊;合并 +H Usz ?  
absorption rate 吸收率;摊配率;分摊率 "}JZU!?  
ACB Finance Limited 亚洲商业财务有限公司 6x|jPb  
acceptable form of reciprocity 合理的互惠条件 $pudoAO  
acceptable rate 适当利率;适当汇率 }{< '8J.R  
acceptance agreement 承兑协议 So 5N5,u@=  
acceptance for honour 参加承兑 PY0j 9$i?  
acceptor 承兑人;接受人;受票人 U3:j'Su4H?  
acceptor for honour 参加承兑人 [=_jYzD,j|  
accident insurance 意外保险 S[T8T|_  
Accident Insurance Association of Hong Kong 香港意外保险公会 Q dp)cT  
accident insurance scheme 意外保险计划 B~du-Z22IZ  
accident year basis 意外年度基准 s!e3|pGS  
accommodation 通融;贷款 ilva,WFa^  
accommodation bill 通融票据;空头票据 fg{n(TE"8  
accommodation party 汇票代发人 X~i<g?]  
account balance 帐户余额;帐户结余 Y)a^(!<H<  
account book 帐簿 [66! bM&  
account collected in advance 预收款项 uXq. ]ub  
account current book 往来帐簿 gl_^V&c  
account of after-acquired property 事后取得的财产报告 (Clkv  
account of defaulter 拖欠帐目 4 N7^?  
account payable 应付帐款 8'r[te4,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Z*2Vpnqh\  
account receivable 应收帐款 TvQo?  
account receivable report 应收帐款报表 qcGK2Qx  
account statement 结单;帐单;会计财务报表 C{XmVc.  
account title 帐户名称;会计科目 f>Jr|#k  
accountant's report 会计师报告 ;xs"j-r/  
Accountant's Report Rules 会计师报告规则  50C   
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]]juN  
Accounting Arrangements 《会计安排》 @Pzu^  
accounting basis 会计基础 E=w1=,/y  
accounting by Official Receiver 破产管理署署长呈交的帐目 14'45  
Accounting Circular 《会计通告》 .k \@zQ|Ta  
accounting class 会计类别 u=_mvN  
accounting date 记帐日期;会计结算日期 t@Nyr&|D  
accounting for money 款项核算 ]}(H0?OQR  
Accounting Officer 会计主任 M {Q;:  
accounting period 会计报告期;会计期 wIBO ^w\J  
accounting policy 会计政策;会计方针 8Dm%@*B^b  
accounting practice 会计惯例 K:Q<CQ2  
accounting principle 会计准则 iRi-cQVy  
accounting record 会计记录 %-e 82J1  
accounting report 会计报告 ~**.|%Kc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 AjgF6[B  
Accounting Society of China 中国会计学会 [=^3n#WW  
accounting statement 会计报表 R+,u^;\  
accounting system 会计制度;会计系统 KFkoS0M5|  
accounting transaction 会计事项;帐务交易 LRMx<X8  
accounting treatment 会计处理 f:.I0 ST  
accounting year 会计年度 X/M4!L}\  
accretion 增值;添加 QS]1daMIK<  
accrual 应计项目;应累算数目 }<y7bqA  
accrual basis 应计制;权责发生制 @[i4^  
accrual basis accounting 应计制会计;权责发生制会计 om-omo&,X=  
accrue 应累算;应计 nmi|\mof  
accrued benefit 应累算利益 N<KS(@v y  
accrued charges 应计费用 xLZG:^(I  
accrued cumulative preference share dividend 应累算的累积优先股股息 a"g!e^  
accrued expenses 应累算费用 t\j*}# S  
accrued interest payable 应付利息;应计未付利息 E'.7xDN  
accrued interest receivable 应收利息;应计未收利息 HuKc9U'7A  
accrued right 累算权益 k/gZ,  
accruing profit 应累算的利润 Q7COQ2~K   
accumulated fiscal reserve 累积财政储备 _1L![-ac  
accumulated profit 累积利润;滚存溢利 }:*]aL<7_  
accumulated reserve 累积储备 x*&|0n.D  
accumulation of surplus income 累积收益盈余 #3 pb(fbw  
acquired assets 既得资产 B|AV$N*  
acquisition 收购;购置;取得 RT J3qhY  
acquisition cost 购置成本 FzXJ]H  
acquisition expenses 购置费用 eS mLf*\G  
acquisition of 100% interest 收购全部股权  fGw9!  
acquisition of control 取得控制权 ""Q P%  
acquisition of fixed assets 购置固定资产 'xg Lt(  
acquisition of shell “买壳” %(G* ,  
acquisition price 收购价 2q4<t:!  
act of God 天灾 PO 7Lf#9]  
acting partner 执事合伙人 /mu*-,a eX  
active market 买卖活跃的市场;交投畅旺的市场;旺市 JyOo1E.  
active partner 积极参与的合伙人 c+nq] xOs'  
active trading 交投活跃 kO*$"w#X[p  
actual circulation 实际流通 TLe~y1dwY=  
actual cost 实际成本 "?I y(*^  
actual expenditure 实际开支;实际支出 2WVka  
actual income 实际入息;实际收入;实际收益 (<oy N7NT  
actual market 现货市场 cFnDmt I:  
actual price 现货价;实际价格 l.bYE/F0&  
actual profit 实际利润 'B0{_RaTb  
actual quotation 实盘;实际价位;实际报价 Gvqxi|  
actual year basis 按实际年度计算 #!KE\OI;@5  
actuals 实货 YgV817OV  
actuarial investigation 精算调查 1.9}_4!  
actuarial principle 精算原则 4l45N6"  
actuarial report 精算师报告 6Yxh9*N~]  
Actuarial Society of Hong Kong 香港精算学会 z}ddqZ27G$  
actuarial valuation 精算师估值 qF-@V25P  
actuary 精算师 W= qVc  
ad referendum agreement 暂定协议;有待覆核的协定 7 uKY24  
ad valorem duty 从价税;按值征税 `o8/(`a  
ad valorem duty system 从价税制 spPNr  
ad valorem fee 从价费 oVfLnI ;  
ad valorem tariff 从价关税 &,CiM0  
additional allowance 额外免税额 hL;(C) (  
additional amount for unexpired risk 未过期风险的额外款额 28J^DMOW  
additional assessable profit 补加应评税利润 hP)LY=- 2  
additional assessment 补加评税 G&V/Gj8  
additional commitment 额外承担 iBgx  
additional commitment vote 额外承担拨款 > eIP.,9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 zSja/yq  
additional dependent parent allowance 供养父母额外免税额 1gy.8i  
additional provision 额外拨款 +sUFv)!4  
additional stamp duty 附加印花税 !~D}/Q;#}\  
additional tax 补加税罚款;补加税款 t*T2Z-!P  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Pjjewy1}^  
adjudged bankrupt 被裁定破产 i,4>0o?  
adjudicated bankrupt 裁定破产人 DOJN2{IP  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 '>0fWBs  
adjudication of bankruptcy 裁定破产;宣告破产 <drODjB  
adjudication of insolvency 裁定无力偿还债务 {|:;]T"y  
adjusted actual 经调整的实数;调整后的实数 jesGV<`?l  
adjusted current assets 经调整的流动资产;调整后的流动资产 Rt!FPoN,y  
adjusted figure 经调整的数字;调整后的数额 5BKt1%Pg  
adjusted liabilities 经调整的负债;调整后的负债 iJ3e1w$  
adjusted loss 经调整的亏损;调整后的亏损 s<eb;Z2D  
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 C$D -Pt"+  
adjusted profit 经调整的利润;调整后的利润 8Sh54H  
adjusted surplus 经调整的盈余额;调整后的盈余额 YccH+[X;  
adjusted value 经调整的价值;调整后的价值 H'HA+q  
adjustment 调整;修订;理算〔保险〕 j<@lX^  
adjustment centre 调剂中心 s`'{I8'p/  
adjustment lag 调整过程的时间差距;调整时差 ?Yk.$90  
adjustment mechanism 调整机制 ?>rW>U6:P  
adjustment of loss 亏损调整 ~W+kiTsD?  
adjustment process 调整过程;调整程序  &NK,VB;  
adjustment range 调整幅度 S4Ww5G?.  
administered exchange rate 受管制汇率 &*G #H~\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 W=vP]x >J  
administration expenses 行政费用 IrhA+)pdse  
administration fee 手续费;行政费 hB>oJC  
administration in bankruptcy 破产管理 iQ fJ  
administration order 遗产管理令 C3],n   
administrator 管理人;遗产管理人 i/ )am9  
administrator of the estate 遗产管理人 Te wb?:  
admission of debt 债项承认书 ]d0tE?9  
admission of proof 接纳债权证明 *b/` Ya4  
advance 放贷款项;垫付款项;预支款项;预付款项 Dq5j1m.  
advance account 暂支帐目;预付款帐户 FrYqaP  
advance compensation 预付补偿金 p@5`& Em,  
advance from shareholder 股东垫款 f@DYN!Z_m  
advance pending reimbursement 预支以待日后付还 h=kh@},  
advanced economy 先进经济体系 &c:Ad% z  
advancement 预付;预付财产 #( jw!d&  
advances warrant 垫款令 sy"^?th}b  
advancing 贷出 u\{ g(li-I  
adverse balance 逆差 L3--r  
adverse exchange 逆汇 l6kWQpV  
advertisement addressed to shareholders 在报章刊登的致股东通告 7/f3Z 1g  
advice for collection 托收通知书 ~ZEmULKkR  
advice of drawing 提款通知书;汇票通知书 TbGn46!:  
advice of payment 付款通知 Dg?70v <a  
Advisory Committee [Securities and Futures Commission] JB`\G=PiL  
谘询委员会〔证券及期货事务监察委员会〕 .my0|4CQ#@  
Advisory Committee on Diversification 经济多元化谘询委员会 _:C9{aEZb  
affidavit 誓章;遗产申报誓章 HO%wHiv1X  
affidavit of no receipt 述明无收款的誓章 5b[jRj6  
affiliate 联号;联营公司;附属公司 ]0)|7TV*  
affiliated company 附属公司;联号;联营公司 R0vIbFwj  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4K\(xd&Q  
affordability 负担能力 ws|;  `  
African Development Bank [AfDB] 非洲开发银行 L>%o[tS  
after-acquired property 事后取得的财产 #9xd[A : N  
after-hours dealing 市后交易 m{uxI za  
after-tax profit 税后盈利;税后利润;税后溢利  @zz1hU  
agency agreement 代理协议 $!(pF  
agency expenses 代理机构的开支 $lIz{ySJv  
agency fee 代理费 lBTmx(_}}r  
Agency Law 《代理法》 JSW}*HR  
agent 代理人;承销人 X+}1  
agent of company 公司代理人 PGBQn#c<  
agent's fee 代理人费;经纪费 ;YX4:OBqr  
aggregate 总计;总数;总体数字  }'/`2!lY  
aggregate amount 总款额;总额  H77"  
aggregate assets and liabilities 总体资产与负债 0_"fJ~Y^J  
aggregate at constant price 按固定价格计算的总体数字 *c*0PdV  
aggregate demand 总需求 qX   
aggregate gross position 总持仓量 Boz@bl mCB  
aggregate limit 总限额 wl$h4 {L7  
aggregate of salaries tax 合计薪俸税 &n?^$LTPY  
aggregate performance 总体表现;总体业绩 9 ;Ox;;w  
aggregate supply 总体供应 "zFNg';  
aggregate surplus 总盈余 u r@Z|5  
aggregate total 整体总额 @8^[!F  
aggregate value 总值;合计价值 d'$T4yA  
aggregated basis 合计基准 Z->p1xkX  
aggregated net chargeable income 合计应课税入息实额 *B{j.{ p(  
aggregation 合并计算;合计;总和 [E JQ>?D  
aggregation of incomes of husband and wife 夫妇入息合并计算 Jesjtcy<*  
aggregation of property 财产的总和 ,o,I5>`  
agio 差价;贴水 ICkp$u^  
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》 0B@Jity#!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment aZ'Lx:)R  
《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》 p2udm!)J  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment oDYRQozo>  
《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》 <5jzl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y2vUthRwo  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dW~*e2nq  
agreement for a settlement 授产协议 i35=Y~P-  
agreement for assignment 转让协议 ^?]%sdT q  
agreement for sale 售卖协议;买卖协议 fasgmi}  
agreement for sale and purchase 买卖协议 Qx47l  
agreement for the payment of interest 支付利息协议 sHl>$Qevz  
agreement for the repayment of money 还款协议 3?Pn6J{O  
agreement of reinsurance 再保险协议 #ap9Yoyk\  
Agricultural Bank of China 中国农业银行 WT`4s  
air passenger departure tax 飞机乘客离境税 ixQJ[fH10  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 XW s"jt  
airport tax 机场税 pV,P|>YTf  
alcohol duty 酒精税 GJp85B!PlO  
alienation 让与;让渡;转让 (tGY%oT"  
alimony 生活费;赡养费 P(73!DT+  
All Ordinaries Index [AOI] 所有普通股指数 J8)#PY[i4  
all risks 全险;综合险 P7MeX(Tay  
All Sales Record for Stock Market 《股票市场成交报告》 V6#K2  
Allied Capital Resources Limited 新联财务有限公司 }HYjA4o\A  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 jR#~I@q^  
allocation letter 拨款信件 eT8}  
allocation of fund 分配款项;预留款项 =xJKIu  
allocation of profit 利润分配;溢利分配 G 0;XaL:  
allocation warrant 拨款令 ^:* 1d \  
allotment 分配;配股 ?Wt$6{)  
allotment notice 股份配售通知;配股通知 *`Yv.=cd  
allotment of shares 股份分配 JEgx@};O  
allowable 可获宽免;免税的 JPWOPB'H  
allowable business loss 可扣除的营业亏损 w{90`  
allowable expenses 可扣税的支出 z7Eg5rm|QZ  
allowance 免税额;津贴;备抵;准备金 !G}+E2fDA  
allowance for debts 债项的免税额 6 ]pX>Xho  
allowance for depreciation by wear and tear 耗损折旧免税额 Y.U[wL>  
allowance for funeral expenses 殡殓费的免税额 T%n2$  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {Gw.l."  
allowance for repairs and outgoings 修葺及支出方面的免税额 @%lBrM  
allowance to debtor 给债务人的津贴 zyg  }F  
alteration of capital 资本更改 e^Ky<*Y  
alternate trustee 候补受托人 z)=+ F]  
amalgamation 合并 XNb ZNaAd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F. =Bnw/-  
ambit of charges 征税范围;收费范围 GS Q/NYK  
amended valuation 经修订的估值 u% n*gcY  
American Commodities Exchange 美国商品交易所 b-*3 2Y%  
American Express Bank Limited 美国运通银行 ^ Dt#$Z  
American Stock Exchange 美国证券交易所 lmSo8/%T  
amortization 摊销 =)` p_W  
amount due from banks 存放银行同业的款项 t2iv(swTe  
amount due from banks abroad 存放海外银行同业的款项 ~~,rp) )  
amount due from holding companies 控股公司欠款 yxq}QSb \3  
amount due from local banks 存放本港银行同业的款项 `VL}.h  
amount due to banks 银行同业的存款 #I3$3^0i#  
amount due to banks abroad 海外银行同业的存款 S#Sb]  
amount due to holding companies 控股公司存款 MqA`yvQm  
amount due to local banks 本港银行同业的存款 &0BdUU+:<  
amount due to outport banks 外埠银行同业的存款 @*DyZB  
amount for note issue 发行纸币的款额 \ y{Tn@7  
amount of bond 担保契据的款额 T=:]]nf?M  
amount of consideration 代价款额 4r0b)Y &I  
amount of contribution 供款数额 Yl$SW;@  
amount of indebtedness 负债款额 {E0z@D)U-  
amount of principal of the loan 贷款本金额 LW:LFzp  
amount of rates chargeable 应征差饷数额 D^;*U[F?  
amount of share capital 股本额 ed_FiQd  
amount of sums assured 承保款额 zb Z4|_  
amount of variation 变动幅度 mTEx,   
amount of vote 拨款数额 .pvV1JA'  
amount payable 应付款额 {Pu\?Cq  
amount receivable 应收款额 wgRs Z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T}=>C+3r  
analysis 分析 7 +@qB]Bi<  
ancillary risk 附属风险 =}:)y0L  
annual account 周年帐目;周年帐目报表;年度决算;年结 BMIyskl=i  
annual accounting date 年结日期 e<#DdpX!H~  
annual allowance 每年免税额;年积金;年度津贴;年津 I;?X f  
annual balance 年度余额 y{a$y}7#X  
annual disposable income 每年可动用收入 /Y2/!mU</  
annual estimates 周年预算 F[!ckes<bB  
annual fee 年费 3u\;j; Td!  
annual general meeting 周年大会 R1W}dRE}  
annual growth rate 年增率;每年增长率 c$QX )V  
annual long-term supplement 长期个案每年补助金 Vax^8 -  
annual pensionable emolument 可供计算退休金的年薪 5 VA(tzmCt  
annual report 年报 eV cANP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 )I-fU4?  
annual return 周年报表;周年申报表;每年报税表格 7 #=}:3c  
Annual Return Rules 《周年报表规则》 q(5+xSg"gK  
annual review of consumer prices 每年消费物价回顾 P0-Fc@&Y  
annual roll-forward basis 逐年延展方式 CCGV~e+  
annual salary 年薪 ACK1@eF  
annual statement 年度报表;年度决算表 ow'lRHZ  
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 ez9k4IO  
annuitant 年金受益人 ] k8/#@19  
annuity 年金 irZFV  
annuity contract 年金合约 Wi}FY }f  
annuity on human life 人寿年金 9cv]y#  
antecedent debt 先前的债项 `:G%   
ante-dated cheque 倒填日期支票 z>[tF5  
anticipated expenditure 预期开支 1lnU77;  
anticipated net profit 预期纯利 7gS1~Q4\V2  
anticipated revenue 预期收入 $8BE[u|H2  
anti-inflation measure 反通货膨胀措施 0J8K9rP;z  
anti-inflationary stance 反通货膨胀立场 x4#T G  
apparent deficit 表面赤字 M}hrO-C  
apparent financial solvency 表面偿债能力 **[Z^$)u(  
apparent partner 表面合伙人 X{-9FDW  
application for personal assessment 个人入息课税申请书 9Of FM9(:  
application of fund 资金应用 fXQiNm[P  
application to release as liquidator and to destruct the books of accounts and documents ;*[9Q'lI*  
申请免除清盘人职务及毁灭帐簿与文件 ._96*r=o  
appointed actuary 委任精算师 a/uo}[Y  
appointed auditor 委任核数师;委任审计师 3?s ?XAh  
appointed trustee 委任的受托人 Bfv.$u00p  
appointer 委任人 +/+P\O  
apportioned pro rata 按比例分摊 D=)f )-u'  
apportionment 分配;分摊 T/P7F\R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +tN &a  
apportionment formula 分摊方程式 -6Mm#sX  
apportionment of estate duty 遗产税的分摊 B )JM%r  
appraisal 估价;评估 O;]?gj 1@  
appreciable growth 可观增长 Sb:T*N0gS  
appreciable impact 显着影响 cxYfZ4++m  
appreciable increase 可观增长 ]> Y/r-!  
appreciation 增值;升值 L{ymI) Y^  
appreciation against other currencies 相对其他货币升值 XO F1c3'H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #m8sK(#lo  
appreciation tax 增值税 p '{xoV  
appropriation 拨款;拨用;拨付 })IO#,  
appropriation account 拨款帐目 W:QwHZ2O  
Appropriation Bill 拨款法案 :'r6 TVDW  
appropriation-in-aid system 补助拨款办法 Y+/l X6'  
approved assets 核准资产 R& =f:sEi  
approved basket stock 认可一篮子证券 8"vwU@cfC  
approved budget 核准预算 HpexH{.u)  
approved charitable donation 认可慈善捐款 Ok%}|/ P4  
approved charitable institution 认可慈善机构 t^tCA -  
approved currency 核准货币;认可货币 |@o6NZ<9N  
approved estimates 核准预算 xkA2g[  
approved estimates of expenditure 核准开支预算 `$z)$VuP  
approved overseas insurer 核准海外保险人 zSjgx_#U  
approved overseas trust company 核准海外信托公司 nD,{3B#  
approved pooled investment fund 核准汇集投资基金 ;</Twm;:  
approved provident fund scheme 认可公积金计划 cVq}c?  
approved provision 核准拨款 wX'}4Z=C~  
approved redeemable share 核准可赎回股份  9|S`ub'  
approved regional stock 认可地区性证券 a1MFjmq  
approved retirement scheme 认可退休金计划 2#_38=K=@  
approved subordinated loan 核准附属贷款 czBi Dk4  
arbitrage 套戥;套汇;套利 xUYow  
arbitrageur 套戥者;套汇者 #cwCocw  
arbitrary amount 临时款项 Nl8 gK{  
arrangement 措施;安排;协定 /CT(k1>  
arrears 欠款 ZcryAm:I  
arrears of pay 欠付薪酬 $~'Tf>e  
arrears of revenue 逾期未收税款;逾期未收的帐项 QlW=_Ymv{  
articles of association 组织章程;组织细则;组织章程细则 <kD#SV%"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 n!N\zx8  
ascertainment of profit 确定利润 (3EUy"z-  
"Asia Clear" “亚洲结算系统” /b.oEGqZX  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y&'8VdW  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8 HoP( +?  
Asian Development Fund [ADF] 亚洲发展基金 qvLDfN  
Asian dollar bond 亚洲美元债券 C 7n Kk/r  
Asian dollar market 亚洲美元市场 a]VGUW-  
Asian dollar rate 亚洲美元利率 $<ddy/4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GF--riyfB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 iY.eJlfH  
asked price 沽盘;喊价;索价;卖方报价 KC&`x |  
assessable income 应评税入息 <Ns &b.\h6  
assessable loss 应评税亏损 >v0:qN7|  
assessable profit 应评税利润 {&nV4c$v  
assessable value 应评税值 \/Ij7nD`l%  
assessed profit 估定利润 ZxS&4>.  
assessed value 经评估价值 3DoRE2}  
assessment 评税;评定;估价;评税单 ~/`X*n&  
assessment number 评税编号;估价编号  ?B4#f!X  
assessment of additional tax 补加税评税 SQKt}kDbM  
assessment of performance 业绩评估;实绩评价 =2oUZjA  
Assessor 评税主任 M<qudi  
asset price bubbles 资产价格泡沫 FpkXOj?*  
asset-backed securities 具资产保证的证券 U7%28#@  
assets accretion 资产增值 EE%s<_k`  
assets and liabilities 资产与负债 M g!ra"  
assets betterment statement 资产递增表;资产改进表 Y5jYmP<  
assets lending 实物放款;有抵押贷款 If}lJ6jZ  
assets of the company passing on the death 死者去世时转移的公司资产 ;1LG&h,K  
assets pledged as security for liabilities 用作负债抵押的资产 KP~-$NR  
assets portfolio 资产投资组合 !.+"4TF  
assets price 资产价格 J`Oy.Qu)  
assets quality 资产质素 =FBIrw{w  
assets realization 资产变现 6f}e+80  
assets refinancing arrangement 资产再集资安排 |R'i:=  
assets securitization 资产证券化 ]M4NpU M  
assets situated outside Hong Kong 在香港以外地方的资产 Tj,2r]g`<  
assets stripping 削减资产;拆卖资产 v'nHFC+p  
assets value 资产值 if@W ]%  
assignee 承让人 Jqg3.2q  
assignment 转让;转让书;转让契 aW@oE ~`  
assignment of interest 权益转让 PqhlXqX9  
assignment of letters patent and trade mark 专利证书及商标转让 VBx,iuaw  
assignment of property 物业转让;物业转让书 s-Y+x  
assignment right 转让权 A! ;meVUs  
assignor 转让人 MCAXt1sL&E  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Wg1tip8s  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 UpeQOC  
associate member 附属会员 q$^<zY  
associated body corporate 相联法人团体 M1uP\Sa  
associated company 相联公司;联属公司 B+D`\Nlo  
associated corporation 相联法团 #^\}xn" [  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $j !8?  
公认会计师公会〔英国〕 U,3d) ]Zy&  
Association of Futures Exchange Brokers 香港期货经纪协会 .S|-4}G(6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~_}4jnC  
association of underwriters 承保人组织 J<_1z':W)  
assumption of control 接管 XZ@ >]P  
assurance 担保;保险;转易;转易书 R`C.ha  
assurance of interest 权益的转易 ^I./L)0= }  
at 19XX price 按一九XX年价格计算 X RRJ)}P  
at a discount 按赔价计算;按贴水价格计算;打折扣 K.h]JD]o  
at a premium 按溢价计算;按升水价格计算 Fd"WlBYy0  
at call 通知付款;按通知 f%1wMOzx  
at constant market price 按固定市价计算 J3\)Jy  
at constant price 按固定价格计算 GI4oQcJ  
at cost 按成本计算 HWR& C  
at current market price 按当时市价计算;按现时市价计算 k6g|7^es2  
at current price 按当时价格计算;按现时价格计算 4(iS-8{J  
at factor cost 按要素成本计算;按生产要素成本计算 em/Xu  
at money-of-the-day price 按付款当日价格计算 2B'^`>+8S  
at or better 按指定或较佳价位〔买卖指令〕 *dVD  
at par 按面值计算;平价 F`D 9Zfd  
at sight 见票即付 #wD7 \X-f  
at the close 按收市盘 di<B~:l58  
at the opening 按开市盘 sWW\bK0B4  
attestation 见证;见证条款 WH;xq^  
at-the-money option 平价期权 h*l4Y!7  
attorney 受权人;受托代表人 g _x\T+=  
attornment 新拥有人承认书 XbXgU#%  
attributable profit 可归属利润 *cy.*@d  
attributable share value 可归属股份价值 `7>K1slQ}S  
Auckland Stock Exchange 奥克兰证券交易所 ws().IZ  
auction 拍卖 eU"mG3 __  
auctioneer 拍卖商 w}b<D#0XC  
audit 审计;核数 GFY-IC+fc  
Audit Commission 审计署 'Ix5,^M}B  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] g$gVm:=  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Q^q=!/qQ  
audit review 帐目审查 j%Gbg J  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {"\q(R0  
audited account 审计帐目;经审计的帐目 N  I3(  
audited annual account 经审计的周年帐目 *e,CDV  
audited balance sheet 经审计的资产负债表 YrKFa%k  
auditor 核数师;核数主任;审计师 5EfY9}dl  
auditor's certificate 核数师证明书;审计师证明书 S r[IoF)  
auditor's report 核数师报告;审计师报告 ! fX9*0L  
Aussie bond 澳元债券 ty9rH=1  
austerity budget 紧缩预算 Z#@6#S`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5#BF,-Jv  
Australia All Ordinaries Index 澳洲所有普通股票指数 >VypE8H]x  
Australian Dollar [AUD] 澳元 9$EH K  
Australian Options Market 澳大利亚期权市场 _AAx )  
Australian Securities Commission 澳洲证券事务监察委员会 3v G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o[2Y;kP3*P  
Australian Stock Exchange 澳大利亚证券交易所 1y(iE C  
Austrian Schilling [ATS] 奥地利先令 ] :GfOgo  
authentication 认证;鉴证 6e&g$ R v  
authority to purchase 委托购买证;委购书 Rgs3A)[`d/  
authorization 认可;核准;授权;授权书 yvS^2+jW  
authorization by direction 指示授权 TR|;,A[%v#  
authorization by instruction 指令授权 ZG!x$ yi$  
authorization by warrant 令状授权 R$ v i!0  
authorization of unit trust 单位信托的认可 _=)!xnYf  
authorized agent 指定代理人 TLX^~W[gOm  
authorized capital 法定资本 7:ckq(89  
authorized clerk 出市员 #[C< J#;  
authorized dealer 认可交易商 d[yrNB6|  
authorized financial institution 认可财务机构 6O%=G3I  
authorized fund 认可基金 cy9N:MR(c  
authorized fund house 获授权的基金公司;认可基金公司 cyDiA(ot&  
authorized institution 认可机构 ~S! L!qY  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -aA<.+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 my=*zziN  
authorized insurer 获授权保险人;获认可承保人 Y]?Kqc  
authorized investment 特准投资项目 ]C+eJ0"A  
authorized person 获授权人 [3GKPX:OA/  
authorized representative 获授权代表 -uO%[/h;N  
authorized share capital 法定股本 iczs8gj*  
automated quotation system 自动报价系统 z{@= _5;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IOn`cbV:  
自动交易系统〔香港期货交易所有限公司〕 %~ ;nlDw  
automatic adjustment mechanism 自动调整机制 kA1f[ AL  
automatic adjustment system 自动调整系统 ,7QBJ_-;QJ  
Automatic Clearing House 自动票据交换所 3s#|Y,{?6R  
automatic exchange rates accumulation system 自动化汇率累集系统 @_G` Ok4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 rK*hTjVn  
automatic teller machine [ATM] 自动柜员机 !Jh*a *I}  
autopay 自动转帐 J: L-15  
available assets 可用资产 mMn2(  
available fiscal reserve 现存财政储备 bbM4A! N  
available profit 可用利润 .Y+mwvLpRG  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 \-DM-NrZ1U  
average 平均;平均数;海损 sTJJE3TBI  
average basic salary 平均基本薪金 cF-Jc}h  
average consumer expenditure 平均消费开支;一般消费开支 30t:O&2<  
average cost 平均成本 Qu!OV]Cc  
average cost of land production 增辟土地平均成本 :17ee  
average daily turnover 平均每日成交额 $0ym_6n  
average daily wage rate 平均每日工资率 BYTXAZLb  
average expenditure pattern 平均开支模式 1{= E ?  
average growth rate 平均增长率 x|&[hFXD  
average net fixed assets 固定资产平均净值 ux)<&p.  
average of relatives 相对价格平均数 f|;HS!$  
average price 平均价格 &8R-C[A  
average propensity to consume 平均消费倾向;一般消费倾向 (*LTq C  
average propensity to save 平均储蓄倾向;一般储蓄倾向 oBhL}r  
average rate 平均率 6(!,H<bON  
average revenue 平均收入;平均收益 GZ; Z  
average stock 平均库存;平均存货 <m-Ni  
average yearly rent 平均年租 k*A4;Bm  
avoidance of double taxation 避免双重课税 k?!TjBKm  
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 ju @%A@s  
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