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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: {]iM5?  
A share A股;甲类股份 -,ojZFyRi  
abatement of tax 减税;减扣免税额 9fYof  
ABN AMRO Bank N.V. 荷兰银行 +.v+Opp,  
above-the-line expenditure 线上项目支出;经常预算支出 59(kk;  
above-the-line receipt 线上项目收入;经常预算收入 4O4}C#6(4  
ABSA Asia Limited 南非联合亚洲有限公司 8\+XtS  
absolute change 绝对数值变更 (S_1C,  
absolute expenditure 实际开支 vvLzUxV  
absolute guideline figure 绝对准则数字 Hn]6re  
absolute interest 绝对权益 H{uR+&<  
absolute order of discharge 绝对破产解除令 O`_]n  
absolute profit margin 绝对利润幅度 (hIe!"s *  
absolute value 实值;绝对值 miV8jaV  
absolutely vested interest 绝对既得权益 t'DIKug&  
absorbed cost 已吸收成本;已分摊成本 0IQ|`C.  
absorption 吸收;分摊;合并 0xV[C4E[6  
absorption rate 吸收率;摊配率;分摊率 XcKyrh;i  
ACB Finance Limited 亚洲商业财务有限公司 0L \vi  
acceptable form of reciprocity 合理的互惠条件 6-\C?w A  
acceptable rate 适当利率;适当汇率 7'7o^> !  
acceptance agreement 承兑协议 s5ILl wr  
acceptance for honour 参加承兑 sh%%U  
acceptor 承兑人;接受人;受票人 .VkLF6  
acceptor for honour 参加承兑人 ):V)Hrq?x  
accident insurance 意外保险 scZ'/(b-E  
Accident Insurance Association of Hong Kong 香港意外保险公会  W|6.gN]  
accident insurance scheme 意外保险计划 ?xt${?KP  
accident year basis 意外年度基准 {/XU[rn  
accommodation 通融;贷款 :Ek3]`q#  
accommodation bill 通融票据;空头票据 Yt;@ @xe&  
accommodation party 汇票代发人 ?e23[  
account balance 帐户余额;帐户结余 PU%WpI.w  
account book 帐簿 R[2h!.O8  
account collected in advance 预收款项 {ZgycMS  
account current book 往来帐簿 %/wfYRp*  
account of after-acquired property 事后取得的财产报告 BtP*R,>  
account of defaulter 拖欠帐目 a;0$fRy  
account payable 应付帐款 =e]Wt/AQ  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 NAfu$7  
account receivable 应收帐款 p+R8Mo;I  
account receivable report 应收帐款报表 r<.*:]L  
account statement 结单;帐单;会计财务报表 R(HW0@R@w  
account title 帐户名称;会计科目 MM Nz2DEy[  
accountant's report 会计师报告 .w)T2(  
Accountant's Report Rules 会计师报告规则 0'Qo eFKG  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]TKM.[[  
Accounting Arrangements 《会计安排》 7033#@_  
accounting basis 会计基础 ?T:$:IHw  
accounting by Official Receiver 破产管理署署长呈交的帐目 A\<WnG>xjP  
Accounting Circular 《会计通告》 Ps{}SZn  
accounting class 会计类别 jz$83TB-  
accounting date 记帐日期;会计结算日期 ^ P=CoLFa  
accounting for money 款项核算 Hy1f,D  
Accounting Officer 会计主任 h2edA#bub  
accounting period 会计报告期;会计期 siGt5RH*  
accounting policy 会计政策;会计方针 "G!V?~;  
accounting practice 会计惯例 ,h$j%->U  
accounting principle 会计准则 x^ ]1m%  
accounting record 会计记录 $kk!NAW  
accounting report 会计报告 t2vo;,^euL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?\Z-3l%M  
Accounting Society of China 中国会计学会 Oo 95\Yf$N  
accounting statement 会计报表 pxs`g&3yd  
accounting system 会计制度;会计系统 u<{uUui}$v  
accounting transaction 会计事项;帐务交易 dCH(N_  
accounting treatment 会计处理 ' 5"`H>[  
accounting year 会计年度 r`(U3EgP  
accretion 增值;添加 (1b%);L7  
accrual 应计项目;应累算数目 kihO~<  
accrual basis 应计制;权责发生制  ~WG#Zci-  
accrual basis accounting 应计制会计;权责发生制会计 K-*q3oh G  
accrue 应累算;应计 ~2*8pb 4  
accrued benefit 应累算利益 L`{EXn[  
accrued charges 应计费用 g:nU&-x#R  
accrued cumulative preference share dividend 应累算的累积优先股股息 o\YF_235  
accrued expenses 应累算费用 Bx32pY  
accrued interest payable 应付利息;应计未付利息 :V#W y  
accrued interest receivable 应收利息;应计未收利息 ROHr%'owgL  
accrued right 累算权益 JR j%d&^}  
accruing profit 应累算的利润 (P N!k0Y  
accumulated fiscal reserve 累积财政储备 1JoRP~mMxa  
accumulated profit 累积利润;滚存溢利 URD<KIN>  
accumulated reserve 累积储备 H A(e  
accumulation of surplus income 累积收益盈余 eqze7EY  
acquired assets 既得资产 r:Xui-  
acquisition 收购;购置;取得 T9+ ?A l  
acquisition cost 购置成本 3q.O^`y FU  
acquisition expenses 购置费用 cTeEND)  
acquisition of 100% interest 收购全部股权 bh1WD_  
acquisition of control 取得控制权 ^KJIT3J(#  
acquisition of fixed assets 购置固定资产 lS(?x|dO  
acquisition of shell “买壳” J$?*qZ(oO  
acquisition price 收购价 ]S~Z8T-[  
act of God 天灾 t>T |\WAAL  
acting partner 执事合伙人 jo4*,B1x  
active market 买卖活跃的市场;交投畅旺的市场;旺市 dviL5Eaj  
active partner 积极参与的合伙人 dSb|hA}@  
active trading 交投活跃 :,=no>mMx  
actual circulation 实际流通 ##!) }i  
actual cost 实际成本 +BRmqJ3  
actual expenditure 实际开支;实际支出 DT@6Q.  
actual income 实际入息;实际收入;实际收益 YGObTIGJvf  
actual market 现货市场 D/Y.'P:j  
actual price 现货价;实际价格 rQbL86+  
actual profit 实际利润 iG*/m><-  
actual quotation 实盘;实际价位;实际报价 +]Y&las  
actual year basis 按实际年度计算 |Y!#`  
actuals 实货 Q+[e)YO)  
actuarial investigation 精算调查 1Q6WpS  
actuarial principle 精算原则 \z<B=RT\  
actuarial report 精算师报告 }06  
Actuarial Society of Hong Kong 香港精算学会 _n(NPFV  
actuarial valuation 精算师估值 DLkNL?a  
actuary 精算师 _Va!Ky =]  
ad referendum agreement 暂定协议;有待覆核的协定 *Ri?mEv hF  
ad valorem duty 从价税;按值征税 92GO.xAD?  
ad valorem duty system 从价税制 i=-zaboo  
ad valorem fee 从价费 Wr7^  
ad valorem tariff 从价关税 O edL?4  
additional allowance 额外免税额 H>[1D H#b  
additional amount for unexpired risk 未过期风险的额外款额 7{ :| )  
additional assessable profit 补加应评税利润 iZQwo3"8r  
additional assessment 补加评税 IEdC _6G  
additional commitment 额外承担 d(w $! $"h  
additional commitment vote 额外承担拨款 A?3hNvfx  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 X|H%jdta  
additional dependent parent allowance 供养父母额外免税额 9/RbfV[)  
additional provision 额外拨款 glh2CRUj  
additional stamp duty 附加印花税 Uq&ne 1  
additional tax 补加税罚款;补加税款 qu8i Jq  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ]?xF'3#  
adjudged bankrupt 被裁定破产 jN V2o  
adjudicated bankrupt 裁定破产人 ~!'%m(g  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 rB|D^@mG  
adjudication of bankruptcy 裁定破产;宣告破产 wYhWRgP  
adjudication of insolvency 裁定无力偿还债务 I~MBR2$9  
adjusted actual 经调整的实数;调整后的实数 L*9^-,  
adjusted current assets 经调整的流动资产;调整后的流动资产 R)t"`'6|  
adjusted figure 经调整的数字;调整后的数额 pK4I?=A'  
adjusted liabilities 经调整的负债;调整后的负债 6z"fBF  
adjusted loss 经调整的亏损;调整后的亏损 xUPM-eF=  
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 iqghcY)  
adjusted profit 经调整的利润;调整后的利润 *8U+2zgfC  
adjusted surplus 经调整的盈余额;调整后的盈余额 7C ABM  
adjusted value 经调整的价值;调整后的价值 /H@k;o  
adjustment 调整;修订;理算〔保险〕 f!*b8ND^R  
adjustment centre 调剂中心 1&Rz'JQ+  
adjustment lag 调整过程的时间差距;调整时差 N- ?U2V  
adjustment mechanism 调整机制 hyL3fkMJ,  
adjustment of loss 亏损调整 t qbS!r  
adjustment process 调整过程;调整程序 ,m!j2H}8  
adjustment range 调整幅度 jwTb09  
administered exchange rate 受管制汇率 $.cNY+  k  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 1fQvh/2  
administration expenses 行政费用 Qwk  
administration fee 手续费;行政费 @h X  
administration in bankruptcy 破产管理 Q0!gTV  
administration order 遗产管理令 ]~87v  
administrator 管理人;遗产管理人 T^aEx.`O}`  
administrator of the estate 遗产管理人 ]OM|Oo  
admission of debt 债项承认书 7<AHQ<#@  
admission of proof 接纳债权证明 4 Yc9Ij  
advance 放贷款项;垫付款项;预支款项;预付款项 \)DP(wC  
advance account 暂支帐目;预付款帐户 > z h  
advance compensation 预付补偿金 uezqC=v$h  
advance from shareholder 股东垫款 q>%KIBh(  
advance pending reimbursement 预支以待日后付还 23qTmh  
advanced economy 先进经济体系 $91c9z;f^  
advancement 预付;预付财产 NUEy0pLw  
advances warrant 垫款令 "Q A#  
advancing 贷出  {IYfq)c  
adverse balance 逆差 rv&(yA  
adverse exchange 逆汇 utQE$0F  
advertisement addressed to shareholders 在报章刊登的致股东通告 CwTx7 ^qa  
advice for collection 托收通知书 v6HBO#F'V{  
advice of drawing 提款通知书;汇票通知书 K!5QFO4  
advice of payment 付款通知 *|Q'?ty(x  
Advisory Committee [Securities and Futures Commission] V? w;YTg  
谘询委员会〔证券及期货事务监察委员会〕 2+TCFpv  
Advisory Committee on Diversification 经济多元化谘询委员会  ^vYH"2  
affidavit 誓章;遗产申报誓章 Cv>|>Ob#  
affidavit of no receipt 述明无收款的誓章 *O#%hTYq  
affiliate 联号;联营公司;附属公司 A$WE:<^  
affiliated company 附属公司;联号;联营公司 E08FUAth]#  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nY'0*:'u  
affordability 负担能力 MmI4J$F  
African Development Bank [AfDB] 非洲开发银行 ANc)igo  
after-acquired property 事后取得的财产 >:Na^+c  
after-hours dealing 市后交易 G`8gI)$u  
after-tax profit 税后盈利;税后利润;税后溢利 7$<.I#x  
agency agreement 代理协议 sk\U[#ohH  
agency expenses 代理机构的开支 Q` 4=  
agency fee 代理费 ZvpcjP  
Agency Law 《代理法》 ,fpu@@2  
agent 代理人;承销人 dD?1te  
agent of company 公司代理人 ]U!vZY@\  
agent's fee 代理人费;经纪费 $/Gvz)M  
aggregate 总计;总数;总体数字 \-0@9E<D  
aggregate amount 总款额;总额 }Xr-xh \v  
aggregate assets and liabilities 总体资产与负债 wV+ W(  
aggregate at constant price 按固定价格计算的总体数字 }tF/ca:XPQ  
aggregate demand 总需求 P(_D%0xKm  
aggregate gross position 总持仓量 ]iRE^o6  
aggregate limit 总限额 h=.|!u  
aggregate of salaries tax 合计薪俸税 A07g@3n  
aggregate performance 总体表现;总体业绩 .9 mwRYgD  
aggregate supply 总体供应 2qo=ud  
aggregate surplus 总盈余 o%i^t4J$e  
aggregate total 整体总额 .X\p;~H 5  
aggregate value 总值;合计价值 X|q&0W=  
aggregated basis 合计基准 jGl8y!aM  
aggregated net chargeable income 合计应课税入息实额 "=@b>d6U+  
aggregation 合并计算;合计;总和 "XT7;!  
aggregation of incomes of husband and wife 夫妇入息合并计算 ((Ak/qz  
aggregation of property 财产的总和 =@AWw:!:,  
agio 差价;贴水 iZ<^p1i  
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》 XAW$"^p  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [9(tIb!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》 I 8vv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment FB9PIsFS  
《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》 7Ab&C&3  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 0vuL(W8)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =.(yOUI  
agreement for a settlement 授产协议 Nz_c]3_j  
agreement for assignment 转让协议  n0F.Um  
agreement for sale 售卖协议;买卖协议 $h`(toTyF  
agreement for sale and purchase 买卖协议 Ni#!C:q  
agreement for the payment of interest 支付利息协议 X1&Ug ^  
agreement for the repayment of money 还款协议 NdGIH/Y;M  
agreement of reinsurance 再保险协议 7zXFQ|TP  
Agricultural Bank of China 中国农业银行 oW(lQ'"  
air passenger departure tax 飞机乘客离境税 ) DXN|<A  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 u.sF/T=6f  
airport tax 机场税 njeRzX  
alcohol duty 酒精税 o(w!x!["  
alienation 让与;让渡;转让 0D/u`-  
alimony 生活费;赡养费 "X0"=1R~  
All Ordinaries Index [AOI] 所有普通股指数 F-[zuYGp  
all risks 全险;综合险 M #'br<]  
All Sales Record for Stock Market 《股票市场成交报告》 C~4_Vc*  
Allied Capital Resources Limited 新联财务有限公司 sd9$4k"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \95qH ,w)T  
allocation letter 拨款信件 o`5p "v r  
allocation of fund 分配款项;预留款项 }P(RGKQ Z"  
allocation of profit 利润分配;溢利分配 fZ1v|  
allocation warrant 拨款令 H e ABU(o4  
allotment 分配;配股 M4 SJnE  
allotment notice 股份配售通知;配股通知 e8g"QDc  
allotment of shares 股份分配 A}WRpsA9  
allowable 可获宽免;免税的 _Z?{&k  
allowable business loss 可扣除的营业亏损 cKuU#&FaV  
allowable expenses 可扣税的支出 /WlK*8C  
allowance 免税额;津贴;备抵;准备金 g?` g+:nug  
allowance for debts 债项的免税额 n X4R  
allowance for depreciation by wear and tear 耗损折旧免税额 bHVAa#  
allowance for funeral expenses 殡殓费的免税额 :MeshzWK  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 maAZI-H{  
allowance for repairs and outgoings 修葺及支出方面的免税额 +13h *  
allowance to debtor 给债务人的津贴  W%LTcm  
alteration of capital 资本更改 D`p&`]k3v  
alternate trustee 候补受托人 AQ n>K{M  
amalgamation 合并 *uHL'Pe;m  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 T'\B17 :*  
ambit of charges 征税范围;收费范围 RrrW0<Ed  
amended valuation 经修订的估值 Z|;<:RKWY  
American Commodities Exchange 美国商品交易所 "<o[X ?u  
American Express Bank Limited 美国运通银行 4;"^1 $  
American Stock Exchange 美国证券交易所 :$k':0 n  
amortization 摊销 J-*&&  
amount due from banks 存放银行同业的款项 5\93-e  
amount due from banks abroad 存放海外银行同业的款项 3jF#f'*  
amount due from holding companies 控股公司欠款 ~^d. zIN!  
amount due from local banks 存放本港银行同业的款项 _y#omEx  
amount due to banks 银行同业的存款 L9tjH C]  
amount due to banks abroad 海外银行同业的存款 +./c=o/v  
amount due to holding companies 控股公司存款 lv -z[  
amount due to local banks 本港银行同业的存款 b3(pRg[Fp  
amount due to outport banks 外埠银行同业的存款 GMmz`O XN  
amount for note issue 发行纸币的款额 EvZ;i^.8LS  
amount of bond 担保契据的款额 n]M1'yU  
amount of consideration 代价款额 I9O9V[  
amount of contribution 供款数额 ` nBCCz'Y!  
amount of indebtedness 负债款额 x._IP,vRx^  
amount of principal of the loan 贷款本金额 W: Rs 0O  
amount of rates chargeable 应征差饷数额 &<I*;z6%t  
amount of share capital 股本额 m-f"EFmP  
amount of sums assured 承保款额 hUirvDvX  
amount of variation 变动幅度 TDI8L\rr  
amount of vote 拨款数额 G| 7\[!R  
amount payable 应付款额 ~wnTl[:  
amount receivable 应收款额 g\MHv#v*k  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 qz7:jq3N-{  
analysis 分析 <S~_|Y*v  
ancillary risk 附属风险 (Wkli:Lq  
annual account 周年帐目;周年帐目报表;年度决算;年结 ' Cy^G;  
annual accounting date 年结日期 =H*}{'#  
annual allowance 每年免税额;年积金;年度津贴;年津 lB!`,>"c  
annual balance 年度余额 "zW3d KVc  
annual disposable income 每年可动用收入 9k\`3SE  
annual estimates 周年预算 B5J!&suX  
annual fee 年费 =a rk?<E  
annual general meeting 周年大会 {zoUU  
annual growth rate 年增率;每年增长率 }Ictnb  
annual long-term supplement 长期个案每年补助金 T1zft#1~  
annual pensionable emolument 可供计算退休金的年薪 ?]%JQ]Gf*  
annual report 年报 SQ#6~zxl  
Annual Report on the Consumer Price Index 《消费物价指数年报》 d_9Fc" C~  
annual return 周年报表;周年申报表;每年报税表格 Oq"(oNG@  
Annual Return Rules 《周年报表规则》 M0!;{1  
annual review of consumer prices 每年消费物价回顾 #!p=P<4M  
annual roll-forward basis 逐年延展方式 8+vZ9!7  
annual salary 年薪 {#q']YDe`  
annual statement 年度报表;年度决算表 .(o]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 tf64<j6  
annuitant 年金受益人 1lyJ;6i6L  
annuity 年金 A7U'>r_.  
annuity contract 年金合约 H"(:6 `  
annuity on human life 人寿年金 Mr'}IX5  
antecedent debt 先前的债项 ) Kfk\  
ante-dated cheque 倒填日期支票  {ZFa +  
anticipated expenditure 预期开支 GF~^-5  
anticipated net profit 预期纯利 rUfW0  
anticipated revenue 预期收入 R_h(Z{d  
anti-inflation measure 反通货膨胀措施 7SzY0})<U  
anti-inflationary stance 反通货膨胀立场 $w%oLI@kl  
apparent deficit 表面赤字 >JT{~SRB|Y  
apparent financial solvency 表面偿债能力 =/=x"q+X  
apparent partner 表面合伙人 xVoWGz7  
application for personal assessment 个人入息课税申请书 Wu)ATs}  
application of fund 资金应用 iHjo3_g)n  
application to release as liquidator and to destruct the books of accounts and documents KsYT3  
申请免除清盘人职务及毁灭帐簿与文件 aKs!*uo0H  
appointed actuary 委任精算师 5_Yv>tx  
appointed auditor 委任核数师;委任审计师 (ohkM`83k  
appointed trustee 委任的受托人 UCYhaD@sP  
appointer 委任人 _dqjRhu  
apportioned pro rata 按比例分摊 &QE^i%6>\  
apportionment 分配;分摊 R#~}ZUk2  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 pH#&B_S6z=  
apportionment formula 分摊方程式 jIE>t5 fy  
apportionment of estate duty 遗产税的分摊 /Nq!^=  
appraisal 估价;评估 $oE 4q6b  
appreciable growth 可观增长 T Uhp  
appreciable impact 显着影响 n ! qm  
appreciable increase 可观增长 uZZ[`PA(  
appreciation 增值;升值 L5T)_iQ5  
appreciation against other currencies 相对其他货币升值 V2es.I  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D,xWc|V  
appreciation tax 增值税 0w\X  
appropriation 拨款;拨用;拨付 0!=e1_  
appropriation account 拨款帐目 MSeO#X  
Appropriation Bill 拨款法案 <0P`ct0,i  
appropriation-in-aid system 补助拨款办法 QOuy(GY  
approved assets 核准资产 ZJ"*A+IJx[  
approved basket stock 认可一篮子证券 =D5@PHpv(  
approved budget 核准预算 B2d$!Any  
approved charitable donation 认可慈善捐款 <6<uO\B\  
approved charitable institution 认可慈善机构 7g ]]>  
approved currency 核准货币;认可货币 5K'EuI)  
approved estimates 核准预算 ?3SlvKI}H`  
approved estimates of expenditure 核准开支预算 ([|5(Omd\  
approved overseas insurer 核准海外保险人 ~b\7 qx_a9  
approved overseas trust company 核准海外信托公司 PL~k `L  
approved pooled investment fund 核准汇集投资基金 I#eIm3Y?  
approved provident fund scheme 认可公积金计划 (/YC\x?  
approved provision 核准拨款 !qrF=a  
approved redeemable share 核准可赎回股份 };oRx)  
approved regional stock 认可地区性证券 *(?YgV  
approved retirement scheme 认可退休金计划 u MzefRN  
approved subordinated loan 核准附属贷款 Ccz:NpK+  
arbitrage 套戥;套汇;套利 TG?;o/  
arbitrageur 套戥者;套汇者 y=h2_jt  
arbitrary amount 临时款项 8YkP57Y%[Z  
arrangement 措施;安排;协定 R5]R pW=G  
arrears 欠款 5B'-&.Aj+  
arrears of pay 欠付薪酬 s^C*uP;R  
arrears of revenue 逾期未收税款;逾期未收的帐项 7]e]Y>wZap  
articles of association 组织章程;组织细则;组织章程细则 YD@V2gK  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 w2{k0MW  
ascertainment of profit 确定利润 pvmm" f  
"Asia Clear" “亚洲结算系统” Rp`}"x9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ls*^ 3^O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [&NF0c[i  
Asian Development Fund [ADF] 亚洲发展基金 Br#]FB|tD  
Asian dollar bond 亚洲美元债券 EzNmsbtZ(  
Asian dollar market 亚洲美元市场 Fg#*rzA  
Asian dollar rate 亚洲美元利率 }d.R=A9L  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 BOwkC;Q[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D VSYH{U4  
asked price 沽盘;喊价;索价;卖方报价 (3]7[h7  
assessable income 应评税入息 00;=6q]TA  
assessable loss 应评税亏损 $6y1';A  
assessable profit 应评税利润 D<xPx  
assessable value 应评税值 FNc[2sI  
assessed profit 估定利润 Mqc[IAcd]  
assessed value 经评估价值 5yA^n6  
assessment 评税;评定;估价;评税单 L7D'wf  
assessment number 评税编号;估价编号 9,y&?GLP  
assessment of additional tax 补加税评税 yvH:U5%  
assessment of performance 业绩评估;实绩评价 0eQ5LG?)  
Assessor 评税主任 /_}v|E0  
asset price bubbles 资产价格泡沫 %J|EDf ,M  
asset-backed securities 具资产保证的证券 #v&&GuF  
assets accretion 资产增值 (5yg\3Jvp  
assets and liabilities 资产与负债 "r"Y9KODm  
assets betterment statement 资产递增表;资产改进表 }WCz*v1Wq  
assets lending 实物放款;有抵押贷款 ];uvE? 55  
assets of the company passing on the death 死者去世时转移的公司资产 h+Q ==  
assets pledged as security for liabilities 用作负债抵押的资产 d9Q%GG0]  
assets portfolio 资产投资组合 Pi8U}lG;  
assets price 资产价格 R8],}6,;E}  
assets quality 资产质素 ~!:F'}bj  
assets realization 资产变现 q1?2 U<  
assets refinancing arrangement 资产再集资安排 siD Sm  
assets securitization 资产证券化 "jeJV,%  
assets situated outside Hong Kong 在香港以外地方的资产 |Cen5s W&  
assets stripping 削减资产;拆卖资产 QGLm4 Wl9  
assets value 资产值 pg>P]a{  
assignee 承让人 Np/[MC  
assignment 转让;转让书;转让契 5T   
assignment of interest 权益转让 &rNXn?>b  
assignment of letters patent and trade mark 专利证书及商标转让 s#d# *pgzh  
assignment of property 物业转让;物业转让书 g` h>:5]  
assignment right 转让权 Xp{gh@#dr  
assignor 转让人 VWMCbg>R  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 @x=CMF15  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G+%ZN  
associate member 附属会员 9s7B1Pf  
associated body corporate 相联法人团体 c3 wu&*p{  
associated company 相联公司;联属公司 J@Orrz2q#  
associated corporation 相联法团 )E4COw+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N7;E 2 X  
公认会计师公会〔英国〕 D:F!;n9  
Association of Futures Exchange Brokers 香港期货经纪协会 |RjjP 7  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u5,IH2BU  
association of underwriters 承保人组织 ar^`r!ABEh  
assumption of control 接管 XBr>K> (  
assurance 担保;保险;转易;转易书 yqBu7E$X  
assurance of interest 权益的转易 {==Q6BG*  
at 19XX price 按一九XX年价格计算 &1?Q]ZRp  
at a discount 按赔价计算;按贴水价格计算;打折扣 N\Hd3Om  
at a premium 按溢价计算;按升水价格计算 19=Dd#Nf  
at call 通知付款;按通知 snK9']WXo  
at constant market price 按固定市价计算 t*<c+Ixu  
at constant price 按固定价格计算 XSxya .1  
at cost 按成本计算 Z7f~|}  
at current market price 按当时市价计算;按现时市价计算 -!}1{   
at current price 按当时价格计算;按现时价格计算 bZlAK)  
at factor cost 按要素成本计算;按生产要素成本计算 3{c&%F~!  
at money-of-the-day price 按付款当日价格计算 ,J~1~fg89  
at or better 按指定或较佳价位〔买卖指令〕 A%2!Hr  
at par 按面值计算;平价 au7BqV!uL  
at sight 见票即付 I3L1|!  
at the close 按收市盘 7dakj>JM  
at the opening 按开市盘 )l"0:1Ig  
attestation 见证;见证条款 + X ?jf.4  
at-the-money option 平价期权 xz%ig^L  
attorney 受权人;受托代表人 4Cfwz-Qo  
attornment 新拥有人承认书 O@$hG8:  
attributable profit 可归属利润 m&%N4Q~X>  
attributable share value 可归属股份价值 +|0m6)J]  
Auckland Stock Exchange 奥克兰证券交易所 "E8!{  
auction 拍卖 ydFY<Mb(o  
auctioneer 拍卖商 4-"wFp  
audit 审计;核数 NMDNls&)k  
Audit Commission 审计署 Z/I!\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] '|cuVxcE55  
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〕 %z2nas$$g  
audit review 帐目审查 ,S8Vfb &  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 lfKknp#B/O  
audited account 审计帐目;经审计的帐目 ZD<,h` lZ  
audited annual account 经审计的周年帐目 tyDtwV|  
audited balance sheet 经审计的资产负债表 e,x@?L*  
auditor 核数师;核数主任;审计师 2Fh_  
auditor's certificate 核数师证明书;审计师证明书 -Rvxjy)[N  
auditor's report 核数师报告;审计师报告 y, Z#? O  
Aussie bond 澳元债券 H z6H,h  
austerity budget 紧缩预算 Dxe|4"%^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Uyh   
Australia All Ordinaries Index 澳洲所有普通股票指数 l&rDa=m.J  
Australian Dollar [AUD] 澳元 3xe8DD  
Australian Options Market 澳大利亚期权市场 WLpn,8qsY  
Australian Securities Commission 澳洲证券事务监察委员会 SN+Bmdup  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 zPmVECS  
Australian Stock Exchange 澳大利亚证券交易所 ,'9tR&S$_  
Austrian Schilling [ATS] 奥地利先令 Cam}:'a/`  
authentication 认证;鉴证  Ntqc=z  
authority to purchase 委托购买证;委购书 7Y)wu$!7}  
authorization 认可;核准;授权;授权书 -3V~YhG  
authorization by direction 指示授权 :b>|U"ux  
authorization by instruction 指令授权 EK'&S=]  
authorization by warrant 令状授权 {7wvC)WW  
authorization of unit trust 单位信托的认可 `~}7k)F(  
authorized agent 指定代理人 <H p"ZCN  
authorized capital 法定资本 y(R*Z^c}d,  
authorized clerk 出市员 1^;h:,e6  
authorized dealer 认可交易商 4"2/"D0  
authorized financial institution 认可财务机构 `SW " RLS3  
authorized fund 认可基金 mx[^LaR>v  
authorized fund house 获授权的基金公司;认可基金公司  LJ))  
authorized institution 认可机构 hK"=~\,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3oKGeB;Ja  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ;Y '\:  
authorized insurer 获授权保险人;获认可承保人 F:g{rm[  
authorized investment 特准投资项目 ;?!rpj  
authorized person 获授权人 {|gJC>f@  
authorized representative 获授权代表 B#MW`7c  
authorized share capital 法定股本 V[M#qZS  
automated quotation system 自动报价系统 VB\6S G  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ##@#:B  
自动交易系统〔香港期货交易所有限公司〕 gdK/:%u3  
automatic adjustment mechanism 自动调整机制 Ak1)  
automatic adjustment system 自动调整系统 -IS9uaT5  
Automatic Clearing House 自动票据交换所 aX%Zuyny  
automatic exchange rates accumulation system 自动化汇率累集系统 {t:ND  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %MJ7u}  
automatic teller machine [ATM] 自动柜员机 E, fp=.  
autopay 自动转帐 (3h*sd5ly  
available assets 可用资产 [8P2V  
available fiscal reserve 现存财政储备 w2+]C&B*  
available profit 可用利润 N]}+F w\5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 =)YYx8gR  
average 平均;平均数;海损 1hyah.i]Y  
average basic salary 平均基本薪金 D:E_h  
average consumer expenditure 平均消费开支;一般消费开支 D,j5k3< #  
average cost 平均成本 )JQQ4D  
average cost of land production 增辟土地平均成本 RM1uYFs<  
average daily turnover 平均每日成交额 y7-:l u$9  
average daily wage rate 平均每日工资率 mJ>99:W+  
average expenditure pattern 平均开支模式 &U*J{OP|  
average growth rate 平均增长率 {\/nUbo[  
average net fixed assets 固定资产平均净值 a.IF%hP0xo  
average of relatives 相对价格平均数 Oc9>F\]_m  
average price 平均价格 @!/fvP  
average propensity to consume 平均消费倾向;一般消费倾向 YiuOu(X  
average propensity to save 平均储蓄倾向;一般储蓄倾向 '?gI cWM  
average rate 平均率 (I ds<n"  
average revenue 平均收入;平均收益 jgKL88J*\  
average stock 平均库存;平均存货 Q3%# o+R>  
average yearly rent 平均年租 _ 1> 4Q%  
avoidance of double taxation 避免双重课税 llfiNEK5;  
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 ,V]A63J  
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