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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: 5NF&LM;i(  
A share A股;甲类股份 Y&Lk4  
abatement of tax 减税;减扣免税额 H6JMN1#t$  
ABN AMRO Bank N.V. 荷兰银行 Jx9%8Ek  
above-the-line expenditure 线上项目支出;经常预算支出 vzm4  
above-the-line receipt 线上项目收入;经常预算收入 P_lcX;O  
ABSA Asia Limited 南非联合亚洲有限公司 >T*g'954xF  
absolute change 绝对数值变更 n`KXJ?t  
absolute expenditure 实际开支 k`~br249  
absolute guideline figure 绝对准则数字 boOw K?  
absolute interest 绝对权益 g~H? l3v  
absolute order of discharge 绝对破产解除令 c3!|h1h/v  
absolute profit margin 绝对利润幅度 ^$,kTU'=  
absolute value 实值;绝对值 SyVbCj  
absolutely vested interest 绝对既得权益 &?`&X=Q  
absorbed cost 已吸收成本;已分摊成本 i|^`gly  
absorption 吸收;分摊;合并 pVa|o&,  
absorption rate 吸收率;摊配率;分摊率 +\Mm (Nd  
ACB Finance Limited 亚洲商业财务有限公司 UO!6&k>c  
acceptable form of reciprocity 合理的互惠条件 H$z+gbjJ  
acceptable rate 适当利率;适当汇率 g5|\G%dOt  
acceptance agreement 承兑协议 rLVc<595  
acceptance for honour 参加承兑 !>@V#I  
acceptor 承兑人;接受人;受票人 ;F(01  
acceptor for honour 参加承兑人 P"~T*Qq-R  
accident insurance 意外保险 }0nB' 0|y  
Accident Insurance Association of Hong Kong 香港意外保险公会 _r5Ild @n  
accident insurance scheme 意外保险计划 (@o />T  
accident year basis 意外年度基准 nJ#@W b@  
accommodation 通融;贷款 E0Y/N?  
accommodation bill 通融票据;空头票据 h_G7T1;L  
accommodation party 汇票代发人 (dip Ks?K  
account balance 帐户余额;帐户结余 ,h`D(,?X  
account book 帐簿 [}>6n72gNh  
account collected in advance 预收款项 V dOd:w  
account current book 往来帐簿 <r`Jn49  
account of after-acquired property 事后取得的财产报告 >~>[}d;glw  
account of defaulter 拖欠帐目 jTgh+j]AP  
account payable 应付帐款 n rB27  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 RF2XJJ  
account receivable 应收帐款 *g41"Cl  
account receivable report 应收帐款报表 5XUI7Q%  
account statement 结单;帐单;会计财务报表 a[cH@7W.#  
account title 帐户名称;会计科目 &8i{'k,l  
accountant's report 会计师报告 9qy 9  
Accountant's Report Rules 会计师报告规则 7CMgvH)O  
accounting and auditing procedure 会计与审计程序;会计与核数程序 cH-Zj  
Accounting Arrangements 《会计安排》 n4&j<zAV{  
accounting basis 会计基础 ?N*@o.  
accounting by Official Receiver 破产管理署署长呈交的帐目 p2vUt  
Accounting Circular 《会计通告》 sx^? Iw,N'  
accounting class 会计类别 9S1V! Jp  
accounting date 记帐日期;会计结算日期 64>[pZF8  
accounting for money 款项核算 #=#$b_6*  
Accounting Officer 会计主任 gpvj'Ri7V  
accounting period 会计报告期;会计期 xa0%;nFKe  
accounting policy 会计政策;会计方针 I3$vw7}5Y  
accounting practice 会计惯例 WA\f`SRF  
accounting principle 会计准则 +i!M[  
accounting record 会计记录 FEmlC,%  
accounting report 会计报告 gj;G:;1m  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 CscJy0dB  
Accounting Society of China 中国会计学会 qm5pEort  
accounting statement 会计报表 j77}{5@p  
accounting system 会计制度;会计系统 #R~NR8( z  
accounting transaction 会计事项;帐务交易 k$_]b0D{4  
accounting treatment 会计处理 Df3v"iCq}  
accounting year 会计年度 F X2`p_  
accretion 增值;添加 ;l?(VqX_E  
accrual 应计项目;应累算数目 E+Mdl*  
accrual basis 应计制;权责发生制 b}*bgx@<  
accrual basis accounting 应计制会计;权责发生制会计 m8^2k2  
accrue 应累算;应计 H=RV M  
accrued benefit 应累算利益 &D w~Jq|  
accrued charges 应计费用 M%^laf  
accrued cumulative preference share dividend 应累算的累积优先股股息 6lAo`S\)eX  
accrued expenses 应累算费用 be#"517  
accrued interest payable 应付利息;应计未付利息 ^!Jm/-  
accrued interest receivable 应收利息;应计未收利息 (UT*T  
accrued right 累算权益 .T-p]9*p  
accruing profit 应累算的利润 ( +hI   
accumulated fiscal reserve 累积财政储备 8N_rJ)f  
accumulated profit 累积利润;滚存溢利 cGp 6yf  
accumulated reserve 累积储备 6e| 5qKr  
accumulation of surplus income 累积收益盈余 $*-L8An?  
acquired assets 既得资产 :P"Gym  
acquisition 收购;购置;取得 PW4Wn`u  
acquisition cost 购置成本 ahv=HWX k  
acquisition expenses 购置费用 oA@^N4PD  
acquisition of 100% interest 收购全部股权 mXaUWgO  
acquisition of control 取得控制权 @+#p: sE  
acquisition of fixed assets 购置固定资产 += ~}PF  
acquisition of shell “买壳” HbDB?s<  
acquisition price 收购价 ,!4_Uc  
act of God 天灾 DP]|}8~L  
acting partner 执事合伙人 H,~In2Z  
active market 买卖活跃的市场;交投畅旺的市场;旺市 5&@U T  
active partner 积极参与的合伙人 +0 |0X {v  
active trading 交投活跃 }TL"v|ny6;  
actual circulation 实际流通 Tou~U[V+  
actual cost 实际成本 t O>qd#I  
actual expenditure 实际开支;实际支出 Lpf=VyqC  
actual income 实际入息;实际收入;实际收益 Nq6CvDXi  
actual market 现货市场 7~f6j:{|z  
actual price 现货价;实际价格 /U]5#'i  
actual profit 实际利润 oU?X"B9  
actual quotation 实盘;实际价位;实际报价 W^Y(FUy~  
actual year basis 按实际年度计算 %BLKB%5  
actuals 实货 !{ lb#  
actuarial investigation 精算调查 d6&tz!f  
actuarial principle 精算原则 ksp':2d}  
actuarial report 精算师报告 0pOha(,~  
Actuarial Society of Hong Kong 香港精算学会 TaT&x_v^~a  
actuarial valuation 精算师估值 nCB3d[/B  
actuary 精算师 9Bw"VN]W  
ad referendum agreement 暂定协议;有待覆核的协定 _Z2)e*(  
ad valorem duty 从价税;按值征税 ?3N86Qj  
ad valorem duty system 从价税制 Sn&%epi  
ad valorem fee 从价费 Y|nTc.A  
ad valorem tariff 从价关税 Mv =;+?z!  
additional allowance 额外免税额 \s'6)_  
additional amount for unexpired risk 未过期风险的额外款额 ?0Zw ^a  
additional assessable profit 补加应评税利润 Lr:K0A.Ch  
additional assessment 补加评税 xII!2.  
additional commitment 额外承担 ]XyJ7esg  
additional commitment vote 额外承担拨款 i`L66uV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {rLOAewr  
additional dependent parent allowance 供养父母额外免税额 g XMkI$ab  
additional provision 额外拨款 [?*^&[  
additional stamp duty 附加印花税 L 3@wdC ~0  
additional tax 补加税罚款;补加税款 S:QEHd_C  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R FiR)G ,  
adjudged bankrupt 被裁定破产 |-D.  
adjudicated bankrupt 裁定破产人 S~Q";C[&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2fB@zF  
adjudication of bankruptcy 裁定破产;宣告破产 S5TT  
adjudication of insolvency 裁定无力偿还债务 e?WR={  
adjusted actual 经调整的实数;调整后的实数 u*`GIRfWT  
adjusted current assets 经调整的流动资产;调整后的流动资产 9t1_"{'N1  
adjusted figure 经调整的数字;调整后的数额 74#@F{w  
adjusted liabilities 经调整的负债;调整后的负债 wf1DvsJQl  
adjusted loss 经调整的亏损;调整后的亏损 DYK|"@  
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 ^XVa!s,d  
adjusted profit 经调整的利润;调整后的利润 $*R9LPpk+  
adjusted surplus 经调整的盈余额;调整后的盈余额 ZrS!R[  
adjusted value 经调整的价值;调整后的价值 yr'`~[oSCy  
adjustment 调整;修订;理算〔保险〕 kq-RM#Dj:  
adjustment centre 调剂中心 Q2JjBV<  
adjustment lag 调整过程的时间差距;调整时差 amgex$  
adjustment mechanism 调整机制 N0C5FSH  
adjustment of loss 亏损调整 rC16?RovQ@  
adjustment process 调整过程;调整程序 -X \v B  
adjustment range 调整幅度 ]du~V?N   
administered exchange rate 受管制汇率 H1M>60*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 WgB,,L,  
administration expenses 行政费用 owhht98y(  
administration fee 手续费;行政费 Rim}DfO/  
administration in bankruptcy 破产管理 dD%m=x  
administration order 遗产管理令 r%i{a  
administrator 管理人;遗产管理人 eSU8/9B  
administrator of the estate 遗产管理人 n3\vq3^?  
admission of debt 债项承认书 QCw<* Id+  
admission of proof 接纳债权证明 WAbhB A  
advance 放贷款项;垫付款项;预支款项;预付款项 l1 S1CS  
advance account 暂支帐目;预付款帐户 [-ecKPx  
advance compensation 预付补偿金 ]\lw^.%  
advance from shareholder 股东垫款 o ++Hdvai  
advance pending reimbursement 预支以待日后付还 C7PiuL?  
advanced economy 先进经济体系 l ,.;dw  
advancement 预付;预付财产 XjbK!.  
advances warrant 垫款令 6"(&lK\^  
advancing 贷出 PYe>`X?  
adverse balance 逆差 f9$q.a*  
adverse exchange 逆汇 #Uu"olX7  
advertisement addressed to shareholders 在报章刊登的致股东通告 @gOgs  
advice for collection 托收通知书 VK#zmEiB  
advice of drawing 提款通知书;汇票通知书 [>86i  
advice of payment 付款通知 {w++)N2sh  
Advisory Committee [Securities and Futures Commission] WyETg!b[  
谘询委员会〔证券及期货事务监察委员会〕 e|P60cd /  
Advisory Committee on Diversification 经济多元化谘询委员会 xj<SnrrC]u  
affidavit 誓章;遗产申报誓章 f WXzK<  
affidavit of no receipt 述明无收款的誓章 P.Bk-#}$  
affiliate 联号;联营公司;附属公司 tG-MC&;=  
affiliated company 附属公司;联号;联营公司 2RCnk&u  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Y'T#  
affordability 负担能力 MNzq}(p  
African Development Bank [AfDB] 非洲开发银行 ",m5}mk:4  
after-acquired property 事后取得的财产 14R))Dz"  
after-hours dealing 市后交易 r[~$  
after-tax profit 税后盈利;税后利润;税后溢利 .B*)A.   
agency agreement 代理协议 sBwgl9  
agency expenses 代理机构的开支 Ih0GzyU*4  
agency fee 代理费 ` g~-5Z~J  
Agency Law 《代理法》 AXCJFqk;  
agent 代理人;承销人 m[f\I^ \%8  
agent of company 公司代理人 %y q}4[S+o  
agent's fee 代理人费;经纪费 I f(_$>  
aggregate 总计;总数;总体数字 uu>g(q?4II  
aggregate amount 总款额;总额 EbQ}w"{  
aggregate assets and liabilities 总体资产与负债 *bx cq  
aggregate at constant price 按固定价格计算的总体数字 .z"[z^/uF  
aggregate demand 总需求 8 _J:Yg  
aggregate gross position 总持仓量 XN@5TZoaW  
aggregate limit 总限额 4/4IZfznX  
aggregate of salaries tax 合计薪俸税 I}X8-WFB  
aggregate performance 总体表现;总体业绩 u(R`}C?P'  
aggregate supply 总体供应 =3'wHl  
aggregate surplus 总盈余 _u0dt) $  
aggregate total 整体总额 h| Ih4  
aggregate value 总值;合计价值 ;/.ZYTD  
aggregated basis 合计基准 ~U|te_l  
aggregated net chargeable income 合计应课税入息实额 _!C H  
aggregation 合并计算;合计;总和 RjT[y: !  
aggregation of incomes of husband and wife 夫妇入息合并计算 a/ZfPl0Ns[  
aggregation of property 财产的总和 '};Xb|msU  
agio 差价;贴水 g;pFT  
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》 "'Q:%_;  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]x|sT Kv2  
《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》 jcj)9;n=!  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rZEu@63  
《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》 iq#Z\Y(  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T1E=<q4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ZD/!C9:&.0  
agreement for a settlement 授产协议 ;p/@tr9  
agreement for assignment 转让协议 8c9_=8vw  
agreement for sale 售卖协议;买卖协议 >\'yj| U,  
agreement for sale and purchase 买卖协议 ~BC5no  
agreement for the payment of interest 支付利息协议 ?=,tcN  
agreement for the repayment of money 还款协议 8HzEH-J   
agreement of reinsurance 再保险协议 aF:I]]TfK~  
Agricultural Bank of China 中国农业银行 l},%g%}iMU  
air passenger departure tax 飞机乘客离境税 p82qFzq#  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 R?W8l5CIk  
airport tax 机场税 j{vzCRa>8  
alcohol duty 酒精税 MI/1uw  
alienation 让与;让渡;转让 D"MNlm  
alimony 生活费;赡养费 VioVtP0  
All Ordinaries Index [AOI] 所有普通股指数 mXr)lA  
all risks 全险;综合险 &zZSWNW  
All Sales Record for Stock Market 《股票市场成交报告》 ^%L$$V nG  
Allied Capital Resources Limited 新联财务有限公司 'BC-'Ot  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y9WH%  
allocation letter 拨款信件 Gi-tf<  
allocation of fund 分配款项;预留款项 x~W&a*WNT  
allocation of profit 利润分配;溢利分配 ()r DM@  
allocation warrant 拨款令 7G/"!ePW6`  
allotment 分配;配股 pO^ 6p%  
allotment notice 股份配售通知;配股通知 l6&R g-  
allotment of shares 股份分配 U5klVl  
allowable 可获宽免;免税的 #&2mu  
allowable business loss 可扣除的营业亏损 DeUDZL%/  
allowable expenses 可扣税的支出 T<OLfuV  
allowance 免税额;津贴;备抵;准备金  >4Lb+]  
allowance for debts 债项的免税额 V{npK(  
allowance for depreciation by wear and tear 耗损折旧免税额 ()7=(<x{  
allowance for funeral expenses 殡殓费的免税额 NM4 n  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 /4|qfF3  
allowance for repairs and outgoings 修葺及支出方面的免税额 FUDM aI  
allowance to debtor 给债务人的津贴 qG;WX n  
alteration of capital 资本更改 ]?kf;A@  
alternate trustee 候补受托人 ':Te#S  
amalgamation 合并 Cc^t&Eg  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n8?gZ` W  
ambit of charges 征税范围;收费范围 M! s&<Bi  
amended valuation 经修订的估值 lY~xoHT;[  
American Commodities Exchange 美国商品交易所 aAX 8m  
American Express Bank Limited 美国运通银行 s:jwwE2  
American Stock Exchange 美国证券交易所 HJ2]xe09  
amortization 摊销 Z#F2<*+Pe  
amount due from banks 存放银行同业的款项 FOZqN K  
amount due from banks abroad 存放海外银行同业的款项 ^}WeBU  
amount due from holding companies 控股公司欠款 @g{=f55  
amount due from local banks 存放本港银行同业的款项 AIE)q]'Q  
amount due to banks 银行同业的存款 QoqdPk#1  
amount due to banks abroad 海外银行同业的存款 a`T{ 5*@  
amount due to holding companies 控股公司存款 0q/g:"|j  
amount due to local banks 本港银行同业的存款 }p#S;JZRu+  
amount due to outport banks 外埠银行同业的存款 (\Dd9a8V-  
amount for note issue 发行纸币的款额 .G^ .kg ,  
amount of bond 担保契据的款额 $, =n  
amount of consideration 代价款额 '?-GZ0oM  
amount of contribution 供款数额 0c]Lm?&  
amount of indebtedness 负债款额 6gp3n;D  
amount of principal of the loan 贷款本金额 !_]WUQvV?  
amount of rates chargeable 应征差饷数额 E_xpq  
amount of share capital 股本额 F Hv|6zUX  
amount of sums assured 承保款额 `T-(g1:9  
amount of variation 变动幅度 ?J>^X-z  
amount of vote 拨款数额 5!?><{k=%  
amount payable 应付款额 6Up,B=sX0  
amount receivable 应收款额 T-27E$0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 }g3)z%Xe'[  
analysis 分析 ;1BbRnCr  
ancillary risk 附属风险 4b4nFRnH  
annual account 周年帐目;周年帐目报表;年度决算;年结 D3I;5m`_  
annual accounting date 年结日期 <uA|nYpp  
annual allowance 每年免税额;年积金;年度津贴;年津 Z!#zr@'k  
annual balance 年度余额 d/;oNC+  
annual disposable income 每年可动用收入 7Npz {C{I  
annual estimates 周年预算 39u!j|VH  
annual fee 年费 #fa~^]EM]  
annual general meeting 周年大会 s,0,w--=  
annual growth rate 年增率;每年增长率 e'u 9 SpJ  
annual long-term supplement 长期个案每年补助金 _$1W:!f4  
annual pensionable emolument 可供计算退休金的年薪 w{0UA6+  
annual report 年报 ;VvqKyUh7`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 H*l8,*M}  
annual return 周年报表;周年申报表;每年报税表格 eX}uZR  
Annual Return Rules 《周年报表规则》 4).q+{#k  
annual review of consumer prices 每年消费物价回顾 ')go/y`YK  
annual roll-forward basis 逐年延展方式 )(,+o  
annual salary 年薪 KSLyU1W  
annual statement 年度报表;年度决算表 p#3P`I>ZrT  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lGs fs(  
annuitant 年金受益人 {+Eq{8m`  
annuity 年金 NC0x!tJ#7  
annuity contract 年金合约 bGDV9su  
annuity on human life 人寿年金 7XdLZ4ub  
antecedent debt 先前的债项 @ij}|k%*  
ante-dated cheque 倒填日期支票 &C?]n.A  
anticipated expenditure 预期开支 @ j' I  
anticipated net profit 预期纯利 ji">} -  
anticipated revenue 预期收入 h(>4%hF  
anti-inflation measure 反通货膨胀措施 ^f>+5G  
anti-inflationary stance 反通货膨胀立场 Y0U:i.)  
apparent deficit 表面赤字 p=eSHs{>A  
apparent financial solvency 表面偿债能力 M,6m*  
apparent partner 表面合伙人 (/c9v8Pr(7  
application for personal assessment 个人入息课税申请书 3q<\ \8Y*  
application of fund 资金应用 aWW|.#L  
application to release as liquidator and to destruct the books of accounts and documents rlW  
申请免除清盘人职务及毁灭帐簿与文件 )V+ ;7j<"D  
appointed actuary 委任精算师 >?I[dYzut  
appointed auditor 委任核数师;委任审计师 C7,Ol0`v  
appointed trustee 委任的受托人 /f_lWr:9l  
appointer 委任人 l 4(-yWC$H  
apportioned pro rata 按比例分摊 {ImZ><xe/  
apportionment 分配;分摊 wz;IKdk[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Dk8" H >*  
apportionment formula 分摊方程式 .|cQ0:B[  
apportionment of estate duty 遗产税的分摊 7+@:wX\  
appraisal 估价;评估 ^cd+W?  
appreciable growth 可观增长 4K:p  
appreciable impact 显着影响 d&t |Y:,8  
appreciable increase 可观增长 AOhsat;O`  
appreciation 增值;升值 p.&FK'&[0  
appreciation against other currencies 相对其他货币升值 8L.Y0_x  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]M>mwnt+  
appreciation tax 增值税 N3i}>Q)B  
appropriation 拨款;拨用;拨付 1[/X$DyaK  
appropriation account 拨款帐目 "w=.2A:q  
Appropriation Bill 拨款法案 7+=fD|Cl  
appropriation-in-aid system 补助拨款办法 ]0g<][m  
approved assets 核准资产 I%;xMt Y1o  
approved basket stock 认可一篮子证券 TDA+ rl  
approved budget 核准预算 b=.Ikt+y  
approved charitable donation 认可慈善捐款 mM1\s>o  
approved charitable institution 认可慈善机构 D.4=4"qMi  
approved currency 核准货币;认可货币 #~ UG9@a  
approved estimates 核准预算 p-r}zc9@  
approved estimates of expenditure 核准开支预算 'ym/@h7h  
approved overseas insurer 核准海外保险人 G^5}T>TV  
approved overseas trust company 核准海外信托公司 z1_\P) M  
approved pooled investment fund 核准汇集投资基金 BY72fy#e  
approved provident fund scheme 认可公积金计划 jbGP`b1_  
approved provision 核准拨款 KE6[u*\  
approved redeemable share 核准可赎回股份 H/Y ZwDx,i  
approved regional stock 认可地区性证券 (+(YO\ng6  
approved retirement scheme 认可退休金计划 ,J~kwJ$L  
approved subordinated loan 核准附属贷款 Tw);`&Ulo  
arbitrage 套戥;套汇;套利 PO ]z'LD  
arbitrageur 套戥者;套汇者 M+9G^o)u  
arbitrary amount 临时款项 Whod_Uk  
arrangement 措施;安排;协定 g#T8WX{(V  
arrears 欠款 "\U$aaF  
arrears of pay 欠付薪酬 o"J}@nF  
arrears of revenue 逾期未收税款;逾期未收的帐项 \XhzaM   
articles of association 组织章程;组织细则;组织章程细则 %Gv8 ]Yb  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O\=3{  
ascertainment of profit 确定利润 5L%A5C&|  
"Asia Clear" “亚洲结算系统” }LN +V~  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 bwS1YGb  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 :dLfM)8}  
Asian Development Fund [ADF] 亚洲发展基金 9#xcp/O  
Asian dollar bond 亚洲美元债券 mn)kd  
Asian dollar market 亚洲美元市场 &U*=D8!0  
Asian dollar rate 亚洲美元利率 A#\NVN8sk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1|Us"GQ (n  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ![P1Qv p  
asked price 沽盘;喊价;索价;卖方报价 e@F9'z4  
assessable income 应评税入息 m = "N4!  
assessable loss 应评税亏损 f)~urGazS  
assessable profit 应评税利润 DI"mi1ObE  
assessable value 应评税值 1Y_Cd  
assessed profit 估定利润 A90o X1l  
assessed value 经评估价值 Jo1n>Mo-j  
assessment 评税;评定;估价;评税单 S1.w^Ccy  
assessment number 评税编号;估价编号 C2<!.l  
assessment of additional tax 补加税评税 '!I^Lfz-Z  
assessment of performance 业绩评估;实绩评价 FcB]wz  
Assessor 评税主任 #%rXDGDS  
asset price bubbles 资产价格泡沫 rp (nGiI  
asset-backed securities 具资产保证的证券 c~K^ooS-  
assets accretion 资产增值 2xN1=ug  
assets and liabilities 资产与负债 BC=U6>`/  
assets betterment statement 资产递增表;资产改进表 p'fU}B1  
assets lending 实物放款;有抵押贷款 DP6M4  
assets of the company passing on the death 死者去世时转移的公司资产 8A~5@  
assets pledged as security for liabilities 用作负债抵押的资产 b7^VWX%  
assets portfolio 资产投资组合 Y.$ '<1  
assets price 资产价格 FY|.eY_7 {  
assets quality 资产质素 g@BQ!}_#5  
assets realization 资产变现 =X'i^Q  
assets refinancing arrangement 资产再集资安排 y2bL!Y<s9  
assets securitization 资产证券化 Py3Xvudv  
assets situated outside Hong Kong 在香港以外地方的资产 ,b%T[s7  
assets stripping 削减资产;拆卖资产 llXyM */  
assets value 资产值 T \5 5uQ  
assignee 承让人 bwR24>8lP  
assignment 转让;转让书;转让契 hz\Fq1  
assignment of interest 权益转让 V\^3I7F  
assignment of letters patent and trade mark 专利证书及商标转让 eQbDs_  
assignment of property 物业转让;物业转让书 5*l~7R  
assignment right 转让权 (iXo\y`z  
assignor 转让人 N:[22`NP  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 BWamF{\d1a  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i Tg?JoE2  
associate member 附属会员 VHGOVH,  
associated body corporate 相联法人团体 Hr |De8#f  
associated company 相联公司;联属公司 k>I[U}h  
associated corporation 相联法团 YKk?BQ"  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  c %w h  
公认会计师公会〔英国〕 uDJi2,|n  
Association of Futures Exchange Brokers 香港期货经纪协会 ~3< Li}W  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {p&L wTnf  
association of underwriters 承保人组织  ^AS*X2y  
assumption of control 接管 UT|FV twO  
assurance 担保;保险;转易;转易书 #05#@v8.f  
assurance of interest 权益的转易 0*o)k6?q3  
at 19XX price 按一九XX年价格计算 2iYf)MC  
at a discount 按赔价计算;按贴水价格计算;打折扣 gs wp:82e2  
at a premium 按溢价计算;按升水价格计算 ~$-Nl  
at call 通知付款;按通知 {1,]8!HBJ  
at constant market price 按固定市价计算 Hg\+:}k&9  
at constant price 按固定价格计算 AQ:cim `  
at cost 按成本计算 $R4[TQY).!  
at current market price 按当时市价计算;按现时市价计算 He^u+N@B  
at current price 按当时价格计算;按现时价格计算 =X6WK7^0  
at factor cost 按要素成本计算;按生产要素成本计算 ?9 hw]Q6r}  
at money-of-the-day price 按付款当日价格计算 u;rK.3o  
at or better 按指定或较佳价位〔买卖指令〕 uKHkC.g  
at par 按面值计算;平价 GP6-5Y"8  
at sight 见票即付 }JyWy_Y  
at the close 按收市盘 m&(yx| a4+  
at the opening 按开市盘 `KBgVhS>  
attestation 见证;见证条款 OoL#8R  
at-the-money option 平价期权 STmn%&  
attorney 受权人;受托代表人 O&YX V  
attornment 新拥有人承认书 HQlhT  
attributable profit 可归属利润 9t:P1  
attributable share value 可归属股份价值 \,| Xz|?C  
Auckland Stock Exchange 奥克兰证券交易所 %upnXRzw  
auction 拍卖 EkS7j>:  
auctioneer 拍卖商 q|,cMPS3  
audit 审计;核数 HO%atE$>  
Audit Commission 审计署 bkk1_X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] R L&z\S  
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〕 -7\Rl3c  
audit review 帐目审查 SEsc"l8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ckFnQhW  
audited account 审计帐目;经审计的帐目 R r7r5  
audited annual account 经审计的周年帐目 Rd7[e^HSN  
audited balance sheet 经审计的资产负债表 <20rxOEnf  
auditor 核数师;核数主任;审计师 04>dxw)8  
auditor's certificate 核数师证明书;审计师证明书 ~"F83+RDe  
auditor's report 核数师报告;审计师报告 CMn&1  
Aussie bond 澳元债券 | d}f\a`  
austerity budget 紧缩预算 <>\s#Jf/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PF5;2  
Australia All Ordinaries Index 澳洲所有普通股票指数  Gh;Ju[6  
Australian Dollar [AUD] 澳元 C;7?TZ&xw  
Australian Options Market 澳大利亚期权市场 z'N_9=  
Australian Securities Commission 澳洲证券事务监察委员会 &Ohm]g8{2  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 FRa@T N/Ic  
Australian Stock Exchange 澳大利亚证券交易所 P9h]B u  
Austrian Schilling [ATS] 奥地利先令 rrBu6\D  
authentication 认证;鉴证 1d)wE4c=Z  
authority to purchase 委托购买证;委购书 wO:!B\e  
authorization 认可;核准;授权;授权书 dm;H0v+Y'  
authorization by direction 指示授权 CMI'y(GN  
authorization by instruction 指令授权 ^3B)i=  
authorization by warrant 令状授权 Itn7Kl  
authorization of unit trust 单位信托的认可 OL+dx`Y  
authorized agent 指定代理人 0IU>KGJ-0s  
authorized capital 法定资本 PAG.],"D  
authorized clerk 出市员 wc z|Zy  
authorized dealer 认可交易商 oL?(; `"&  
authorized financial institution 认可财务机构 ? tre)  
authorized fund 认可基金 +%vBDcf  
authorized fund house 获授权的基金公司;认可基金公司 +c&n7  
authorized institution 认可机构 i oCoFj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Fr{u=0 X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 P&PPX#%  
authorized insurer 获授权保险人;获认可承保人 {;.q?mj  
authorized investment 特准投资项目 ).aQ}G wx^  
authorized person 获授权人 h_Ky2IB$  
authorized representative 获授权代表 Uawf,57v<  
authorized share capital 法定股本 l !VPk"s  
automated quotation system 自动报价系统 zO#{qF+~;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] v^;-w~?3  
自动交易系统〔香港期货交易所有限公司〕 a#H2H`%  
automatic adjustment mechanism 自动调整机制 UUb n7&  
automatic adjustment system 自动调整系统 [KrWL;[1 <  
Automatic Clearing House 自动票据交换所 |GPR3%9  
automatic exchange rates accumulation system 自动化汇率累集系统 27mGX\T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !O=?n<Ex"  
automatic teller machine [ATM] 自动柜员机 =@%;6`AVcp  
autopay 自动转帐 B&^WRM;7t  
available assets 可用资产 ke.{wh\0  
available fiscal reserve 现存财政储备 VrL==aTYXs  
available profit 可用利润 .XPcH(q  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 e.pm`%5bO  
average 平均;平均数;海损 1 o<l;:  
average basic salary 平均基本薪金 !: e(-  
average consumer expenditure 平均消费开支;一般消费开支 RiHOX&-7  
average cost 平均成本 Wn;B~  
average cost of land production 增辟土地平均成本 q-c9YOz_  
average daily turnover 平均每日成交额 Z9cg,#(D  
average daily wage rate 平均每日工资率 [e1kfw  
average expenditure pattern 平均开支模式 Hg)5c!F7  
average growth rate 平均增长率 l#7].-/  
average net fixed assets 固定资产平均净值 G dZ_  
average of relatives 相对价格平均数 z@!zQ Vp  
average price 平均价格 m)G=4kK52-  
average propensity to consume 平均消费倾向;一般消费倾向 RQ?T~ASs  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /18Z4TA  
average rate 平均率 R#j -Z#/"  
average revenue 平均收入;平均收益 aoNTRJ c$  
average stock 平均库存;平均存货 2+KOUd&jS  
average yearly rent 平均年租 5rG&Z5  
avoidance of double taxation 避免双重课税  _@es9  
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$,H/v:  
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