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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: !mqIq} h  
A share A股;甲类股份 xbw;s}B  
abatement of tax 减税;减扣免税额 JBHPI@Qt%  
ABN AMRO Bank N.V. 荷兰银行 @>$qb|j  
above-the-line expenditure 线上项目支出;经常预算支出 O86p]Lr  
above-the-line receipt 线上项目收入;经常预算收入 `?[,1   
ABSA Asia Limited 南非联合亚洲有限公司 p ]jLs|tat  
absolute change 绝对数值变更 n05GM.|*s  
absolute expenditure 实际开支 A9]& w  
absolute guideline figure 绝对准则数字 _]ZlGq!L  
absolute interest 绝对权益 J Bq6Qg  
absolute order of discharge 绝对破产解除令 -&1P2m/46  
absolute profit margin 绝对利润幅度 ws QuJrG  
absolute value 实值;绝对值 QX}JQ<8  
absolutely vested interest 绝对既得权益 (U$;0`  
absorbed cost 已吸收成本;已分摊成本 /%7&De6Xg  
absorption 吸收;分摊;合并 )sK53O$  
absorption rate 吸收率;摊配率;分摊率 LcA7f'GVK  
ACB Finance Limited 亚洲商业财务有限公司 /3hY[#e  
acceptable form of reciprocity 合理的互惠条件 \v=@'  
acceptable rate 适当利率;适当汇率  `5(F'o  
acceptance agreement 承兑协议 iT| 7**+3  
acceptance for honour 参加承兑 u.n'dF-  
acceptor 承兑人;接受人;受票人 S?JGg.)  
acceptor for honour 参加承兑人 Z Q*hrgQ  
accident insurance 意外保险 e, 2/3jO  
Accident Insurance Association of Hong Kong 香港意外保险公会 YZ:C9:S6X  
accident insurance scheme 意外保险计划 F/LMk8RgR  
accident year basis 意外年度基准 G `3{Q7k  
accommodation 通融;贷款 +!ljq~%  
accommodation bill 通融票据;空头票据 n,s 7!z/  
accommodation party 汇票代发人 { Dm@_&  
account balance 帐户余额;帐户结余 b?,%M^9\`  
account book 帐簿 "WtYqXyd  
account collected in advance 预收款项 ..BP-N)V)  
account current book 往来帐簿 j$s/YI:  
account of after-acquired property 事后取得的财产报告 j$ lf>.[I  
account of defaulter 拖欠帐目 noz1W ]  
account payable 应付帐款 Y d~J(  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #ucb  
account receivable 应收帐款 jy>?+hm?  
account receivable report 应收帐款报表 8b-mW>xsA  
account statement 结单;帐单;会计财务报表 _4nm h0q4  
account title 帐户名称;会计科目 $'eY-U8q  
accountant's report 会计师报告 =6 zK 1Z  
Accountant's Report Rules 会计师报告规则 FVL{KNW~i  
accounting and auditing procedure 会计与审计程序;会计与核数程序 E8nj_ ^Z  
Accounting Arrangements 《会计安排》 x3U>5F@  
accounting basis 会计基础 .I#_~C'\  
accounting by Official Receiver 破产管理署署长呈交的帐目 OR $i,N|  
Accounting Circular 《会计通告》 Gl|n}wo$  
accounting class 会计类别 B6Ajcfy  
accounting date 记帐日期;会计结算日期 \k"CtzoX  
accounting for money 款项核算 q o^mp  
Accounting Officer 会计主任 ~UeTV?)  
accounting period 会计报告期;会计期 I][&*V1  
accounting policy 会计政策;会计方针 !J@!2S 9  
accounting practice 会计惯例 W)T'?b'.  
accounting principle 会计准则 b]xoXC6@t  
accounting record 会计记录 S!gzmkGcj  
accounting report 会计报告 #M'V%^xP  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 zv;xxAX  
Accounting Society of China 中国会计学会 #+U1QOsz  
accounting statement 会计报表 1$C?+H  
accounting system 会计制度;会计系统 A X1!<K  
accounting transaction 会计事项;帐务交易 ?fC9)s  
accounting treatment 会计处理 d8 Jf3Mo  
accounting year 会计年度 (.Ak*  
accretion 增值;添加  CDuA2e  
accrual 应计项目;应累算数目 L$);50E  
accrual basis 应计制;权责发生制 |`o1B;lc  
accrual basis accounting 应计制会计;权责发生制会计 w8UUeF  
accrue 应累算;应计 0&Ftx%6%  
accrued benefit 应累算利益 3< 6h~ek )  
accrued charges 应计费用 /|}yf/^9X  
accrued cumulative preference share dividend 应累算的累积优先股股息 !m-`~3P#l,  
accrued expenses 应累算费用 .GNyA DQp  
accrued interest payable 应付利息;应计未付利息 $-t@=N@vO?  
accrued interest receivable 应收利息;应计未收利息 /hVwrt(  
accrued right 累算权益 jC}HNiM78  
accruing profit 应累算的利润 E11C@%  
accumulated fiscal reserve 累积财政储备 |=,jom  
accumulated profit 累积利润;滚存溢利 (5th   
accumulated reserve 累积储备 {dRZ2U3  
accumulation of surplus income 累积收益盈余 6`7bk35B  
acquired assets 既得资产 mPQT%%MF  
acquisition 收购;购置;取得 wWf_d jd  
acquisition cost 购置成本 j[w=pF,o  
acquisition expenses 购置费用 ?Y8hy|`  
acquisition of 100% interest 收购全部股权 -gt ?5H h  
acquisition of control 取得控制权 oyk&]'>  
acquisition of fixed assets 购置固定资产 .b<W*4{j0H  
acquisition of shell “买壳” iOb7g@=  
acquisition price 收购价 0#uB[N  
act of God 天灾 &hL2xx=  
acting partner 执事合伙人 (^g XO  
active market 买卖活跃的市场;交投畅旺的市场;旺市 A! HJ  
active partner 积极参与的合伙人 Kj3Gm>B<y  
active trading 交投活跃 Ac|dmu  
actual circulation 实际流通 %t!S 7UD  
actual cost 实际成本 a.?U $F  
actual expenditure 实际开支;实际支出 k%O3\q  
actual income 实际入息;实际收入;实际收益 -oUNK}>  
actual market 现货市场 ~$[fG}C.K  
actual price 现货价;实际价格 q^zG+FN  
actual profit 实际利润 -D=Sj@G  
actual quotation 实盘;实际价位;实际报价 Tl[*(| /C  
actual year basis 按实际年度计算 f#GMJ mCQs  
actuals 实货 |%F4`gz8KP  
actuarial investigation 精算调查 7D:rq 8$\  
actuarial principle 精算原则 0pEM0M  
actuarial report 精算师报告 (&v|,.c^)1  
Actuarial Society of Hong Kong 香港精算学会 ly6zz|c5  
actuarial valuation 精算师估值 F |5Au>t  
actuary 精算师 oCI\yp@a  
ad referendum agreement 暂定协议;有待覆核的协定 $^?VyHXvY  
ad valorem duty 从价税;按值征税 p19@to5l  
ad valorem duty system 从价税制 r`EjD}2d  
ad valorem fee 从价费 >s"/uo  
ad valorem tariff 从价关税 &zEBfr  
additional allowance 额外免税额 =GF=_Ac  
additional amount for unexpired risk 未过期风险的额外款额 u1#(~[.  
additional assessable profit 补加应评税利润 ?(K=du  
additional assessment 补加评税 jg{2Sxf!c  
additional commitment 额外承担 i(cKg&+ktd  
additional commitment vote 额外承担拨款 wJq$yqos{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Tt{z_gU6  
additional dependent parent allowance 供养父母额外免税额 !|u?z%  
additional provision 额外拨款 |?g-8":H8P  
additional stamp duty 附加印花税 2@2d |  
additional tax 补加税罚款;补加税款 Dg0rVV6c  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [' pO=ho  
adjudged bankrupt 被裁定破产 0hGmOUO  
adjudicated bankrupt 裁定破产人 MOCcp s*  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0wV9Trp  
adjudication of bankruptcy 裁定破产;宣告破产 g%[:wjV;  
adjudication of insolvency 裁定无力偿还债务 /w5*R5B{  
adjusted actual 经调整的实数;调整后的实数 z,SI  
adjusted current assets 经调整的流动资产;调整后的流动资产 5n}<V-yJ*m  
adjusted figure 经调整的数字;调整后的数额 &}2@pu[S?7  
adjusted liabilities 经调整的负债;调整后的负债 >,3uu}s  
adjusted loss 经调整的亏损;调整后的亏损 c6c@ Xd V  
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 o}/|"(K  
adjusted profit 经调整的利润;调整后的利润 =*lBJ-L  
adjusted surplus 经调整的盈余额;调整后的盈余额 CyYr5 Dz  
adjusted value 经调整的价值;调整后的价值 $HQ4o\~  
adjustment 调整;修订;理算〔保险〕 Ny/eYF#  
adjustment centre 调剂中心 v3M$UiN,:  
adjustment lag 调整过程的时间差距;调整时差 rQ]JM  
adjustment mechanism 调整机制 F4z#u2~TC  
adjustment of loss 亏损调整 QQV8Vlv"  
adjustment process 调整过程;调整程序 =MJB:  
adjustment range 调整幅度 vBF9!6X.  
administered exchange rate 受管制汇率 e_KfnPY   
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 T7.SjR6X>  
administration expenses 行政费用 ug ;Xoh5w  
administration fee 手续费;行政费 0^u Ut-  
administration in bankruptcy 破产管理 ysIhUpd  
administration order 遗产管理令 aHpZhR| f$  
administrator 管理人;遗产管理人 m26YAcip}  
administrator of the estate 遗产管理人 +>!nqp  
admission of debt 债项承认书 N AY3.e  
admission of proof 接纳债权证明 u?dPCgs;h  
advance 放贷款项;垫付款项;预支款项;预付款项 {xov8 M  
advance account 暂支帐目;预付款帐户 3Xd:LDZ{  
advance compensation 预付补偿金 5toa@#Bc%  
advance from shareholder 股东垫款 AL3iNkEa  
advance pending reimbursement 预支以待日后付还 t;h`nH[  
advanced economy 先进经济体系 z5M6  
advancement 预付;预付财产 {en'8kS  
advances warrant 垫款令 HSRO gBNI:  
advancing 贷出 a <?~1pWtc  
adverse balance 逆差 vFntzN>#  
adverse exchange 逆汇 a oU"  
advertisement addressed to shareholders 在报章刊登的致股东通告 ^4"AWps  
advice for collection 托收通知书 Q]N&^ E  
advice of drawing 提款通知书;汇票通知书 ,z/aT6M?H  
advice of payment 付款通知 E/%"%&`8j  
Advisory Committee [Securities and Futures Commission] YT(Eh3ID  
谘询委员会〔证券及期货事务监察委员会〕 C]5 kQ1Og  
Advisory Committee on Diversification 经济多元化谘询委员会 A7+ZY,  
affidavit 誓章;遗产申报誓章 #*_!Xc9f  
affidavit of no receipt 述明无收款的誓章 0<~~0US  
affiliate 联号;联营公司;附属公司 ?-mOAHW0q  
affiliated company 附属公司;联号;联营公司 \ DZ.#=d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [NO4Wzc  
affordability 负担能力 ;2 &"  
African Development Bank [AfDB] 非洲开发银行 breF,d$  
after-acquired property 事后取得的财产 ^ `Ozw^~  
after-hours dealing 市后交易 t&{;6MiE  
after-tax profit 税后盈利;税后利润;税后溢利 fpo{`;&F  
agency agreement 代理协议 7(.Z8AO  
agency expenses 代理机构的开支 \2a;z<(  
agency fee 代理费 8/dMvAB1So  
Agency Law 《代理法》 eU%49 A  
agent 代理人;承销人 _Wg}#r  
agent of company 公司代理人 miQ*enZi  
agent's fee 代理人费;经纪费 Pm/i,T6&\  
aggregate 总计;总数;总体数字 *{fs{gFw9  
aggregate amount 总款额;总额 AK&>3D  
aggregate assets and liabilities 总体资产与负债 J$1H3#VV G  
aggregate at constant price 按固定价格计算的总体数字 ' :B;!3a0d  
aggregate demand 总需求 -~ ~h1  
aggregate gross position 总持仓量 Zc1x"j  
aggregate limit 总限额 si6CWsb_f  
aggregate of salaries tax 合计薪俸税 F.$z7ee@  
aggregate performance 总体表现;总体业绩 }p2iF2g9`  
aggregate supply 总体供应 mWaij]1>  
aggregate surplus 总盈余 Yr-SlO>  
aggregate total 整体总额 G|1.qHP[F  
aggregate value 总值;合计价值 lN g){3  
aggregated basis 合计基准 LiT%d  
aggregated net chargeable income 合计应课税入息实额 A2M( ad  
aggregation 合并计算;合计;总和 d8jH?P-"  
aggregation of incomes of husband and wife 夫妇入息合并计算 naf ~#==vc  
aggregation of property 财产的总和 ySO\9#Ho  
agio 差价;贴水 13 #ff  
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》 ;Hk3y+&]a  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment S5TVfV5LI  
《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》 ? F #&F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /v5A)A$7  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 EyPJ Jc8  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V2T% tn;rp  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2Wluc37  
agreement for a settlement 授产协议 Vl5>o$G|<.  
agreement for assignment 转让协议 ;NRh0)%|o  
agreement for sale 售卖协议;买卖协议 [C6ba{9 B  
agreement for sale and purchase 买卖协议 n Ab~  
agreement for the payment of interest 支付利息协议 C&w0HoF  
agreement for the repayment of money 还款协议 &F~d~;G"q  
agreement of reinsurance 再保险协议 k"i3$^v8  
Agricultural Bank of China 中国农业银行 \vT~2Y(K  
air passenger departure tax 飞机乘客离境税 tjXg  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ktTP~7UVi  
airport tax 机场税 aHW34e@ebL  
alcohol duty 酒精税 zs#-E_^%M  
alienation 让与;让渡;转让 e3;D1@  
alimony 生活费;赡养费 W$zRUG-  
All Ordinaries Index [AOI] 所有普通股指数 xo'!$a}I2  
all risks 全险;综合险 P5_Ajb(@'  
All Sales Record for Stock Market 《股票市场成交报告》 u)r/#fUZ  
Allied Capital Resources Limited 新联财务有限公司 4joE"H6  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xNOKa*  
allocation letter 拨款信件 . i4aM;Qy  
allocation of fund 分配款项;预留款项 R~oJ-} iYX  
allocation of profit 利润分配;溢利分配 IXa~,a H71  
allocation warrant 拨款令 ftPps -  
allotment 分配;配股 I&La0g_E  
allotment notice 股份配售通知;配股通知 d[3me{Rs  
allotment of shares 股份分配 G:$kGzhJ  
allowable 可获宽免;免税的 nA,=g'7S  
allowable business loss 可扣除的营业亏损 &]n }fq  
allowable expenses 可扣税的支出 ,6g{-r-2  
allowance 免税额;津贴;备抵;准备金 %[*-aA  
allowance for debts 债项的免税额 6;'[v}O^^  
allowance for depreciation by wear and tear 耗损折旧免税额 IVSC7SBiT  
allowance for funeral expenses 殡殓费的免税额 X|hYZR  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 LQPQ !):;  
allowance for repairs and outgoings 修葺及支出方面的免税额 <9fXf*  
allowance to debtor 给债务人的津贴 AEyD?^?  
alteration of capital 资本更改 iiq `:G  
alternate trustee 候补受托人 :wIA.1bK}  
amalgamation 合并 tz;o6,eb  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 F7JO/U^oU  
ambit of charges 征税范围;收费范围 06.%9R{  
amended valuation 经修订的估值 N+c|0  
American Commodities Exchange 美国商品交易所 wea  
American Express Bank Limited 美国运通银行 q ][kD2  
American Stock Exchange 美国证券交易所 X.4WVI  
amortization 摊销 U%:%. Bys  
amount due from banks 存放银行同业的款项 # atq7t X  
amount due from banks abroad 存放海外银行同业的款项 >]~581fYf  
amount due from holding companies 控股公司欠款 Y0,{fw<  
amount due from local banks 存放本港银行同业的款项 1sj7]G]`k  
amount due to banks 银行同业的存款 $mM"C+dD  
amount due to banks abroad 海外银行同业的存款 x&;AY  
amount due to holding companies 控股公司存款 ~wW]ntZm  
amount due to local banks 本港银行同业的存款 a[~[l k=7  
amount due to outport banks 外埠银行同业的存款 3pWav 1"  
amount for note issue 发行纸币的款额 L.@$rFhA  
amount of bond 担保契据的款额 ^;PjO|mD Z  
amount of consideration 代价款额 f<bB= 9J  
amount of contribution 供款数额 {k.:DH)  
amount of indebtedness 负债款额 fKY-@B[|  
amount of principal of the loan 贷款本金额 Cu#n5SF*  
amount of rates chargeable 应征差饷数额 ?{TWsuP7  
amount of share capital 股本额 \2y/:  
amount of sums assured 承保款额 PM84Z@Y  
amount of variation 变动幅度 wL),/i&<  
amount of vote 拨款数额 c.]QIIdK  
amount payable 应付款额 0<`qz |_h  
amount receivable 应收款额 G^d3$7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 H I|a88   
analysis 分析 a8T9=KY^  
ancillary risk 附属风险 -nNKUt.I  
annual account 周年帐目;周年帐目报表;年度决算;年结 @3c'4O   
annual accounting date 年结日期 k(H]ILL  
annual allowance 每年免税额;年积金;年度津贴;年津 md{nHX&  
annual balance 年度余额 q$" u<  
annual disposable income 每年可动用收入  ?pEPwc  
annual estimates 周年预算 e5bXgmyil  
annual fee 年费 rogy`mh\r2  
annual general meeting 周年大会 6Z#Nh@!+C  
annual growth rate 年增率;每年增长率 W'vekuM  
annual long-term supplement 长期个案每年补助金 $||WI}k3V  
annual pensionable emolument 可供计算退休金的年薪 p4z4[=-:  
annual report 年报 *]yrN`  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }>@SyE'Q  
annual return 周年报表;周年申报表;每年报税表格 4Y59^  
Annual Return Rules 《周年报表规则》 g$GGo[_0  
annual review of consumer prices 每年消费物价回顾 Iz+%wAZ|B6  
annual roll-forward basis 逐年延展方式 O/#3QK  
annual salary 年薪 9~~NxWY%x  
annual statement 年度报表;年度决算表 'hr_g* 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 M%ecWr!tj  
annuitant 年金受益人 apm%\dN  
annuity 年金 m^L!_~  
annuity contract 年金合约 :(US um  
annuity on human life 人寿年金 ZskX!{  
antecedent debt 先前的债项 Ne<S_u2nT  
ante-dated cheque 倒填日期支票 OlyW/hd  
anticipated expenditure 预期开支 ~F-knEvL  
anticipated net profit 预期纯利 F?2UHcs  
anticipated revenue 预期收入 UeFJ5n'x:  
anti-inflation measure 反通货膨胀措施 &l2xh~L  
anti-inflationary stance 反通货膨胀立场 Fya*[)HBo  
apparent deficit 表面赤字 A;rk4)lij  
apparent financial solvency 表面偿债能力 $BehU  
apparent partner 表面合伙人 c9Et Uv~  
application for personal assessment 个人入息课税申请书 afX|R  
application of fund 资金应用 ((]i}s0S  
application to release as liquidator and to destruct the books of accounts and documents [(*Eg!?W=  
申请免除清盘人职务及毁灭帐簿与文件 Ich^*z(F$  
appointed actuary 委任精算师 P,] ./m\J  
appointed auditor 委任核数师;委任审计师 M2cGr  
appointed trustee 委任的受托人 Ti)Me-g  
appointer 委任人 cu>(;=  
apportioned pro rata 按比例分摊 }6a}8EyFP  
apportionment 分配;分摊 )@DDs(q=i  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =!SV;^-q  
apportionment formula 分摊方程式 5;KJ0N*-  
apportionment of estate duty 遗产税的分摊 -51LF=(!L  
appraisal 估价;评估 5T.U=_ag  
appreciable growth 可观增长 e4=FO;%  
appreciable impact 显着影响 xRc+3Z= N  
appreciable increase 可观增长 m BvO<?ec  
appreciation 增值;升值 /Yi4j,8!|  
appreciation against other currencies 相对其他货币升值 |1CX?8)b=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n yPeN?-  
appreciation tax 增值税 rVP\F{Q4Tr  
appropriation 拨款;拨用;拨付 0e0)1;t\  
appropriation account 拨款帐目 jA9uB.I,"b  
Appropriation Bill 拨款法案 AcuZ? LYzK  
appropriation-in-aid system 补助拨款办法 AmIW$(Ce  
approved assets 核准资产 %]7 6u7b/  
approved basket stock 认可一篮子证券 K!\v ?WbF  
approved budget 核准预算 FW8Zpr!u  
approved charitable donation 认可慈善捐款 8?LT*>!  
approved charitable institution 认可慈善机构 2Pm}wD^`  
approved currency 核准货币;认可货币 5B)&;[  
approved estimates 核准预算 39O rY  
approved estimates of expenditure 核准开支预算 pqO0M]}  
approved overseas insurer 核准海外保险人 h%F.h![*  
approved overseas trust company 核准海外信托公司 b%MZfaU  
approved pooled investment fund 核准汇集投资基金 6HBDs:   
approved provident fund scheme 认可公积金计划 1A'eH:$  
approved provision 核准拨款 RgV3,z  
approved redeemable share 核准可赎回股份 bj@sci(1?  
approved regional stock 认可地区性证券 GFLat  
approved retirement scheme 认可退休金计划 =$4I}2  
approved subordinated loan 核准附属贷款 _ab8z]H   
arbitrage 套戥;套汇;套利 iwM xTty  
arbitrageur 套戥者;套汇者 N4,oO H~  
arbitrary amount 临时款项 F<{,W-my `  
arrangement 措施;安排;协定 55s5(]`d  
arrears 欠款 P]n0L4c  
arrears of pay 欠付薪酬 !y XGAg,  
arrears of revenue 逾期未收税款;逾期未收的帐项 ,u>LAo0  
articles of association 组织章程;组织细则;组织章程细则 ORrZu$n`p  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 yq|yGf(4&  
ascertainment of profit 确定利润 roc DO8f  
"Asia Clear" “亚洲结算系统” 2F*>&n&Db7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zx<PX  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 db,?b>,EE  
Asian Development Fund [ADF] 亚洲发展基金 8<}=f4vUj5  
Asian dollar bond 亚洲美元债券 AJ6l#j-  
Asian dollar market 亚洲美元市场 Kw"e4 a  
Asian dollar rate 亚洲美元利率 `Gv\"|Gn  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N9|J\;fzT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .?s jr4   
asked price 沽盘;喊价;索价;卖方报价 o@gceZuk  
assessable income 应评税入息 #pPOQv:~  
assessable loss 应评税亏损 (bv{1 7K  
assessable profit 应评税利润 :@jctH~  
assessable value 应评税值 })<u ~r  
assessed profit 估定利润 Ox#vW6;)  
assessed value 经评估价值 G7Ck P  
assessment 评税;评定;估价;评税单 U&6A)SW,k  
assessment number 评税编号;估价编号 (${:5W  
assessment of additional tax 补加税评税 ,Tar?&C:  
assessment of performance 业绩评估;实绩评价 \&+Y;:6  
Assessor 评税主任 ]@Y!,bw&  
asset price bubbles 资产价格泡沫 IrZ\;!NK  
asset-backed securities 具资产保证的证券 &4evh<z  
assets accretion 资产增值 >3D1:0Sg  
assets and liabilities 资产与负债 67&IaDts  
assets betterment statement 资产递增表;资产改进表 I)1ih  
assets lending 实物放款;有抵押贷款  Mj1f;$  
assets of the company passing on the death 死者去世时转移的公司资产 :(ql=+vDb4  
assets pledged as security for liabilities 用作负债抵押的资产 D$4GNeB+#  
assets portfolio 资产投资组合 |U1 [R\X  
assets price 资产价格 "{~FEx4  
assets quality 资产质素 ]cP%d-x}  
assets realization 资产变现 ;b 65s9n^b  
assets refinancing arrangement 资产再集资安排 *w0|`[P+h  
assets securitization 资产证券化 *(5;5r  
assets situated outside Hong Kong 在香港以外地方的资产 @!oN]0`F;  
assets stripping 削减资产;拆卖资产 \( V1-,  
assets value 资产值 I,#E`)  
assignee 承让人 UfPB-EFl$D  
assignment 转让;转让书;转让契 7/a7p(   
assignment of interest 权益转让 >b"@{MZ@t  
assignment of letters patent and trade mark 专利证书及商标转让 ,N:^4A  
assignment of property 物业转让;物业转让书 ,w6?Ap  
assignment right 转让权 _4) t  
assignor 转让人 :Ef!gpS}?R  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 zqt<[=O  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sE&nEc  
associate member 附属会员 #2i$:c~  
associated body corporate 相联法人团体 lz>00B<Z  
associated company 相联公司;联属公司 e eN`T&cI  
associated corporation 相联法团  kSEA  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N KgEs   
公认会计师公会〔英国〕 kM4z %  
Association of Futures Exchange Brokers 香港期货经纪协会 e@V J-s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |DW^bv  
association of underwriters 承保人组织 BMO,eQcB  
assumption of control 接管 XdDQ$'*X  
assurance 担保;保险;转易;转易书 SujEF` "  
assurance of interest 权益的转易 VtzZ1/J E  
at 19XX price 按一九XX年价格计算 &TRKd)wd  
at a discount 按赔价计算;按贴水价格计算;打折扣 pD[&,gV$  
at a premium 按溢价计算;按升水价格计算 ~SBW`=aP}  
at call 通知付款;按通知 'fK=;mM  
at constant market price 按固定市价计算 [sG`D-\P[  
at constant price 按固定价格计算 gYN;F u-9Z  
at cost 按成本计算 A4(L47^  
at current market price 按当时市价计算;按现时市价计算 XM!oN^  
at current price 按当时价格计算;按现时价格计算 "Cxj_V@\  
at factor cost 按要素成本计算;按生产要素成本计算 16eP7s  
at money-of-the-day price 按付款当日价格计算 [dLc+h1{B  
at or better 按指定或较佳价位〔买卖指令〕 6!0NFP~b  
at par 按面值计算;平价 _YR#J%xa  
at sight 见票即付 eD7\,}O  
at the close 按收市盘 KL?<lp"  
at the opening 按开市盘 |0F o{  
attestation 见证;见证条款 8*&-u +@%  
at-the-money option 平价期权 d(t)8k$  
attorney 受权人;受托代表人 Y_faqmZ 9]  
attornment 新拥有人承认书 =>PX~/o  
attributable profit 可归属利润 W (TTsnnx  
attributable share value 可归属股份价值 jA?[*HB  
Auckland Stock Exchange 奥克兰证券交易所 }Y.@:v j  
auction 拍卖 5YPIv-  
auctioneer 拍卖商 n1|]ji[c  
audit 审计;核数 +7OE,RoQ  
Audit Commission 审计署 W:n\,P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ;C o"bP'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〕 )?&mCI*  
audit review 帐目审查 <5KoK!H  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 VJK4C8]  
audited account 审计帐目;经审计的帐目 a9lYX*:  
audited annual account 经审计的周年帐目 Bi fI.2|  
audited balance sheet 经审计的资产负债表 D_<B^3w )  
auditor 核数师;核数主任;审计师 yD3vq}U!  
auditor's certificate 核数师证明书;审计师证明书 "fNv(> -7s  
auditor's report 核数师报告;审计师报告 1 c"s+k]9  
Aussie bond 澳元债券 o/ \o -kC}  
austerity budget 紧缩预算 6flO;d/v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B YB9M  
Australia All Ordinaries Index 澳洲所有普通股票指数 o(v`  
Australian Dollar [AUD] 澳元 Z{(Gib~{N  
Australian Options Market 澳大利亚期权市场 !^L}LtqHI  
Australian Securities Commission 澳洲证券事务监察委员会 sR PQr ?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _d~GY,WTdO  
Australian Stock Exchange 澳大利亚证券交易所 oU3gy[wF;b  
Austrian Schilling [ATS] 奥地利先令 N0lFx?4  
authentication 认证;鉴证 tZ=|1lM  
authority to purchase 委托购买证;委购书 ^{yb4yQ 0  
authorization 认可;核准;授权;授权书 )N{PWSPs  
authorization by direction 指示授权 8z=o.\@  
authorization by instruction 指令授权 "e\73?P  
authorization by warrant 令状授权 O+XQP!T  
authorization of unit trust 单位信托的认可 @:hWahMy  
authorized agent 指定代理人 W{ozZuo  
authorized capital 法定资本 .-s!} P"  
authorized clerk 出市员 A+Je?3/.  
authorized dealer 认可交易商 S WsD]rn  
authorized financial institution 认可财务机构 9|>y[i  
authorized fund 认可基金 L}8 }Pns?&  
authorized fund house 获授权的基金公司;认可基金公司 #9"lL1  
authorized institution 认可机构 j }^?Snq  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 rf$[8d  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 \2@9k`  
authorized insurer 获授权保险人;获认可承保人 )tV]h#4  
authorized investment 特准投资项目 $a\X(okx  
authorized person 获授权人 &e[Lb:Uk)  
authorized representative 获授权代表 hhjsg?4uL  
authorized share capital 法定股本 (#je0ES  
automated quotation system 自动报价系统 Q4ii25]*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] IP !zg|c,  
自动交易系统〔香港期货交易所有限公司〕 /Jk.b/t.*S  
automatic adjustment mechanism 自动调整机制 %iV\nFal>  
automatic adjustment system 自动调整系统 Y=pRenV'  
Automatic Clearing House 自动票据交换所 qy\SOA h  
automatic exchange rates accumulation system 自动化汇率累集系统 Tig6<t+Q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,,9vk\  
automatic teller machine [ATM] 自动柜员机 Qw% 0<~<  
autopay 自动转帐 Z#%77!3  
available assets 可用资产 Pd  6  
available fiscal reserve 现存财政储备 *=E4|>Ul,  
available profit 可用利润 IfRrl/!nw  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 %ULd_ES^  
average 平均;平均数;海损 ?K}KSJ6_  
average basic salary 平均基本薪金 JLyFk V/  
average consumer expenditure 平均消费开支;一般消费开支 OK}8BY  
average cost 平均成本 gJOswN;([  
average cost of land production 增辟土地平均成本 )[sSCt]  
average daily turnover 平均每日成交额 @iz S_I,  
average daily wage rate 平均每日工资率 ";0-9*I  
average expenditure pattern 平均开支模式 H<b4B$/  
average growth rate 平均增长率 4f0dc\$  
average net fixed assets 固定资产平均净值 GEb)nHQq  
average of relatives 相对价格平均数 WWTJ%Rd|  
average price 平均价格 g ]}] /\  
average propensity to consume 平均消费倾向;一般消费倾向 1^;&?E  
average propensity to save 平均储蓄倾向;一般储蓄倾向 [iSLn3XXRX  
average rate 平均率 x~yd/ R  
average revenue 平均收入;平均收益 +fIy eX  
average stock 平均库存;平均存货 S 1Ji\  
average yearly rent 平均年租 L?y,xA_  
avoidance of double taxation 避免双重课税 J _|>rfW  
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 GHWpL\A{8`  
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