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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: ..7 "<"uH  
A share A股;甲类股份 X ?U'GLm  
abatement of tax 减税;减扣免税额 cH6++r  
ABN AMRO Bank N.V. 荷兰银行 :-Ml?:0_X  
above-the-line expenditure 线上项目支出;经常预算支出 [@_W-rA  
above-the-line receipt 线上项目收入;经常预算收入 .(99f#2M:  
ABSA Asia Limited 南非联合亚洲有限公司 Wv||9[Rd  
absolute change 绝对数值变更  &2bqL!k  
absolute expenditure 实际开支 "7Z-ACyF5  
absolute guideline figure 绝对准则数字 *x:*Q \|  
absolute interest 绝对权益 ?I$-im  
absolute order of discharge 绝对破产解除令 c2gi 3  
absolute profit margin 绝对利润幅度 %j@@J\G!  
absolute value 实值;绝对值 t:"3M iM=c  
absolutely vested interest 绝对既得权益 hp`ZmLq/[  
absorbed cost 已吸收成本;已分摊成本 YQcaWd(  
absorption 吸收;分摊;合并 &z#`Qa3NI  
absorption rate 吸收率;摊配率;分摊率 U$ 46=F|  
ACB Finance Limited 亚洲商业财务有限公司 ,KCxNdg^#-  
acceptable form of reciprocity 合理的互惠条件 6Ey@)p..E  
acceptable rate 适当利率;适当汇率 waU2C2!w  
acceptance agreement 承兑协议 h[mJ=LIrg  
acceptance for honour 参加承兑 On|b-  
acceptor 承兑人;接受人;受票人 5z&>NI  
acceptor for honour 参加承兑人 {1gT{2/~@  
accident insurance 意外保险 ^J;rW3#N8  
Accident Insurance Association of Hong Kong 香港意外保险公会  C TKeY  
accident insurance scheme 意外保险计划 ^YJ%^P  
accident year basis 意外年度基准 U;j\FE^+>  
accommodation 通融;贷款 ~+C)0Yn  
accommodation bill 通融票据;空头票据 XZ@ |(_Z  
accommodation party 汇票代发人 *M/ :W =,t  
account balance 帐户余额;帐户结余 &?$mS'P  
account book 帐簿 aS``fE ;O  
account collected in advance 预收款项 |`xM45  
account current book 往来帐簿 ,m8mh)K?0>  
account of after-acquired property 事后取得的财产报告 (vp#?-i  
account of defaulter 拖欠帐目 /+1(,S  
account payable 应付帐款 p|?FA@ 3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 0Py*%}r1  
account receivable 应收帐款 a`R_}nus*  
account receivable report 应收帐款报表 ]tzF Ob  
account statement 结单;帐单;会计财务报表 7pou(U  
account title 帐户名称;会计科目 IdM~' Q>\  
accountant's report 会计师报告 7Ie=(x8):  
Accountant's Report Rules 会计师报告规则 LmytO$?2(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 fm L8n<1  
Accounting Arrangements 《会计安排》 #qFY`fVf1  
accounting basis 会计基础 <PiO %w{  
accounting by Official Receiver 破产管理署署长呈交的帐目 +I?k8 ',pi  
Accounting Circular 《会计通告》 4,>9N9.?9  
accounting class 会计类别 P) cEYk  
accounting date 记帐日期;会计结算日期 !6x7^E;c  
accounting for money 款项核算 &B ]1 VZUp  
Accounting Officer 会计主任 9VanR ::XX  
accounting period 会计报告期;会计期 `ZbFky{  
accounting policy 会计政策;会计方针 2$ &B@\WY  
accounting practice 会计惯例 QIg'js$W  
accounting principle 会计准则 C T\@>!'f  
accounting record 会计记录 ITg<u?z_  
accounting report 会计报告 ~GcWG4  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?(n v_O  
Accounting Society of China 中国会计学会 Xdw pn+7s  
accounting statement 会计报表 }=}wLm#&1  
accounting system 会计制度;会计系统 |-;VnC&UY  
accounting transaction 会计事项;帐务交易 <uxLG;R  
accounting treatment 会计处理 yRIXUCy  
accounting year 会计年度 ({Pjz;xM  
accretion 增值;添加 P8Wv&5A  
accrual 应计项目;应累算数目 xK_oV+  
accrual basis 应计制;权责发生制 ^,#m y<{  
accrual basis accounting 应计制会计;权责发生制会计 !JyY&D~`  
accrue 应累算;应计 #wo *2 (  
accrued benefit 应累算利益 \h_q]  
accrued charges 应计费用 x H&hs$=  
accrued cumulative preference share dividend 应累算的累积优先股股息 wJNm}Wf  
accrued expenses 应累算费用 !-.GfI:q  
accrued interest payable 应付利息;应计未付利息 OQ- Hn -H  
accrued interest receivable 应收利息;应计未收利息 hf^<lJh~=  
accrued right 累算权益 :m(DRD  
accruing profit 应累算的利润 '_^T]fr}  
accumulated fiscal reserve 累积财政储备 z:@:B:E  
accumulated profit 累积利润;滚存溢利 {}$Zff   
accumulated reserve 累积储备 0|J_'-<  
accumulation of surplus income 累积收益盈余 7}g4ePYag  
acquired assets 既得资产 |Fi5/$S.  
acquisition 收购;购置;取得 _CfJKp)  
acquisition cost 购置成本 g `%in  
acquisition expenses 购置费用 cPD_=.&  
acquisition of 100% interest 收购全部股权 &w#!   
acquisition of control 取得控制权 c!_c, vwrn  
acquisition of fixed assets 购置固定资产  ?C#E_  
acquisition of shell “买壳” ~MBPN 4r  
acquisition price 收购价 \+l*ZNYM3  
act of God 天灾 N+h05`  
acting partner 执事合伙人 l?=\9y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 jj1\oyQ8  
active partner 积极参与的合伙人 "4;nnq  
active trading 交投活跃 8! rdqI   
actual circulation 实际流通 ICvV}%d  
actual cost 实际成本 pF4Z4?W  
actual expenditure 实际开支;实际支出 =E5bM_P<K  
actual income 实际入息;实际收入;实际收益 __2<v?\  
actual market 现货市场 ==&  y9e  
actual price 现货价;实际价格 Qr9;CVW  
actual profit 实际利润 ?oFd%|I  
actual quotation 实盘;实际价位;实际报价 6,a H[ >W  
actual year basis 按实际年度计算 ,/D}a3JD  
actuals 实货 Z*q9vX  
actuarial investigation 精算调查 gf1+yJ^d!  
actuarial principle 精算原则 Dlq !:dF{&  
actuarial report 精算师报告 KWZhCS?[(  
Actuarial Society of Hong Kong 香港精算学会 Zym6btc  
actuarial valuation 精算师估值 qh:Bc$S  
actuary 精算师 2lCFE)  
ad referendum agreement 暂定协议;有待覆核的协定 3f] ;y<Km  
ad valorem duty 从价税;按值征税 QYboX~g~p  
ad valorem duty system 从价税制 USEb} M`  
ad valorem fee 从价费 j/z=<jA  
ad valorem tariff 从价关税 >m>F {v  
additional allowance 额外免税额 ca{MJz'  
additional amount for unexpired risk 未过期风险的额外款额 Q-n8~Ey1a  
additional assessable profit 补加应评税利润 ;~EQS.Qp  
additional assessment 补加评税 5$: toL  
additional commitment 额外承担 EU%,tp   
additional commitment vote 额外承担拨款 1|(Q|  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 y=Kqv^  
additional dependent parent allowance 供养父母额外免税额 3o%vV*  
additional provision 额外拨款 I70c,4_G  
additional stamp duty 附加印花税 {]< G=]'  
additional tax 补加税罚款;补加税款 8o$rF7.-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 eHuJFM  
adjudged bankrupt 被裁定破产 Bchv1KF  
adjudicated bankrupt 裁定破产人 I I+y  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l6ym <V(1p  
adjudication of bankruptcy 裁定破产;宣告破产 ;^5k_\  
adjudication of insolvency 裁定无力偿还债务 yGdX>h  
adjusted actual 经调整的实数;调整后的实数  ch8a  
adjusted current assets 经调整的流动资产;调整后的流动资产 MLu!8dgI  
adjusted figure 经调整的数字;调整后的数额 4b`E/L}2  
adjusted liabilities 经调整的负债;调整后的负债 <qwf"Ey  
adjusted loss 经调整的亏损;调整后的亏损 N2v/<  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 wSN9`"  
adjusted profit 经调整的利润;调整后的利润 m$fEk,d  
adjusted surplus 经调整的盈余额;调整后的盈余额 cm(*F 0<  
adjusted value 经调整的价值;调整后的价值 C/!.VMl^  
adjustment 调整;修订;理算〔保险〕 4|=>gdW)KN  
adjustment centre 调剂中心 _^r};}-}  
adjustment lag 调整过程的时间差距;调整时差 9%"7~YCDas  
adjustment mechanism 调整机制 U`%t&7)  
adjustment of loss 亏损调整 LE\=Y;%  
adjustment process 调整过程;调整程序 ->8Kd1^F  
adjustment range 调整幅度 "XR=P> xk  
administered exchange rate 受管制汇率 +?$J8Paf  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 STp9Gh-  
administration expenses 行政费用 L~Gr,i  
administration fee 手续费;行政费 #h5lz%2g  
administration in bankruptcy 破产管理 QQM:[1;RT  
administration order 遗产管理令 kAQ(8xV  
administrator 管理人;遗产管理人 zj1~[$  (  
administrator of the estate 遗产管理人 {> YsrD C  
admission of debt 债项承认书 Io1j%T#ZT  
admission of proof 接纳债权证明 9 {&g.+  
advance 放贷款项;垫付款项;预支款项;预付款项 HIXAA?_eh=  
advance account 暂支帐目;预付款帐户 JWix Y/  
advance compensation 预付补偿金 ^#Ha H  
advance from shareholder 股东垫款 #ES[),+|mB  
advance pending reimbursement 预支以待日后付还 H<(F$7Q!\  
advanced economy 先进经济体系 p~ b4TRvA6  
advancement 预付;预付财产 j uA@"SG  
advances warrant 垫款令 \c< oVF'  
advancing 贷出 fF(2bVKP:  
adverse balance 逆差  zm"  
adverse exchange 逆汇 RbAl_xKI  
advertisement addressed to shareholders 在报章刊登的致股东通告 eV[{c %wN:  
advice for collection 托收通知书 @C)s4{V  
advice of drawing 提款通知书;汇票通知书 m/KaWrw/)  
advice of payment 付款通知 BNfj0e5b  
Advisory Committee [Securities and Futures Commission] )`DVPudiy  
谘询委员会〔证券及期货事务监察委员会〕 HwUaaK   
Advisory Committee on Diversification 经济多元化谘询委员会 ?woL17Gt  
affidavit 誓章;遗产申报誓章 ~_\Ra%  
affidavit of no receipt 述明无收款的誓章 S6<o?X9,I  
affiliate 联号;联营公司;附属公司 ]pn U"  
affiliated company 附属公司;联号;联营公司 u?=mh`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 x>yqEdR=o  
affordability 负担能力 x+X@&S  
African Development Bank [AfDB] 非洲开发银行 (S~kyU!)0  
after-acquired property 事后取得的财产 cx\E40WD  
after-hours dealing 市后交易 q Gk.7wf%  
after-tax profit 税后盈利;税后利润;税后溢利 nTeA=0 4  
agency agreement 代理协议 Zhfp>D  
agency expenses 代理机构的开支 X:GRjoa  
agency fee 代理费 qyz%9 9  
Agency Law 《代理法》 |_;kQ(,  
agent 代理人;承销人 + [w 0;W_  
agent of company 公司代理人 e~]P _53  
agent's fee 代理人费;经纪费 sL$sj|"S  
aggregate 总计;总数;总体数字 p&(0e,`z/  
aggregate amount 总款额;总额 -9b=-K.y  
aggregate assets and liabilities 总体资产与负债 1bFZyD"  
aggregate at constant price 按固定价格计算的总体数字 \p4*Q}t  
aggregate demand 总需求 cNWmaCLN$  
aggregate gross position 总持仓量 $*C }iJsF  
aggregate limit 总限额 w2s`9  
aggregate of salaries tax 合计薪俸税 h4hAzFQ.s  
aggregate performance 总体表现;总体业绩 T3wTMbZ!VK  
aggregate supply 总体供应 :zHSy&i`  
aggregate surplus 总盈余 LT%~C uf  
aggregate total 整体总额 MhMiSsZ  
aggregate value 总值;合计价值 + -<8^y  
aggregated basis 合计基准 [vi =^  
aggregated net chargeable income 合计应课税入息实额 '12m4quO  
aggregation 合并计算;合计;总和 qs]W2{-4~  
aggregation of incomes of husband and wife 夫妇入息合并计算 y\FQt];z)  
aggregation of property 财产的总和 u$\.aWol  
agio 差价;贴水 #{6VdWZ  
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》 T|~5dZL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~c EN=(Z~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》 LIDi0jbrq  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment S5).\1m h[  
《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》 YWIA(p8Qkk  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment iJ{axa &  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 !VD$uT  
agreement for a settlement 授产协议 (HAdr5  
agreement for assignment 转让协议 8-;.Ejz!\A  
agreement for sale 售卖协议;买卖协议 7P$*qj~Vh  
agreement for sale and purchase 买卖协议 ? NoNg^Of  
agreement for the payment of interest 支付利息协议 jJ2rfdfj  
agreement for the repayment of money 还款协议 6()Jx%  
agreement of reinsurance 再保险协议 !X}+JeU '  
Agricultural Bank of China 中国农业银行 MT{1/A;`)  
air passenger departure tax 飞机乘客离境税 *).  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 1I2n dt  
airport tax 机场税 C6e5*S  
alcohol duty 酒精税 Ftyxz&-4$p  
alienation 让与;让渡;转让 so` \e^d  
alimony 生活费;赡养费 Xe4   
All Ordinaries Index [AOI] 所有普通股指数 3o rSk  
all risks 全险;综合险 Hcf"u&%  
All Sales Record for Stock Market 《股票市场成交报告》 gW~YB2 $  
Allied Capital Resources Limited 新联财务有限公司 a!o%x  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 rCo}^M4Pb  
allocation letter 拨款信件 b'O/u."O  
allocation of fund 分配款项;预留款项 0*MUe1{  
allocation of profit 利润分配;溢利分配 w"v96%"Y  
allocation warrant 拨款令 8(? &=>@  
allotment 分配;配股 Jq^[^  
allotment notice 股份配售通知;配股通知 M(> 74(}]  
allotment of shares 股份分配 zw3I(_d[  
allowable 可获宽免;免税的 )a^&7  
allowable business loss 可扣除的营业亏损 6PsT])*>DE  
allowable expenses 可扣税的支出 OdNo2SO  
allowance 免税额;津贴;备抵;准备金 Y$OE[nGi%X  
allowance for debts 债项的免税额 M&iXdw&  
allowance for depreciation by wear and tear 耗损折旧免税额 W%rUa&00  
allowance for funeral expenses 殡殓费的免税额 f#c}}>V8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 N1Y uLG:  
allowance for repairs and outgoings 修葺及支出方面的免税额 @.L#u#   
allowance to debtor 给债务人的津贴 ^C K!=oO  
alteration of capital 资本更改 |21V OPBS  
alternate trustee 候补受托人 $}4ao2  
amalgamation 合并  D?Beg F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r;@0 F  
ambit of charges 征税范围;收费范围 =bp'5h8_  
amended valuation 经修订的估值 /%g@ ;  
American Commodities Exchange 美国商品交易所 ~vYFQKrb  
American Express Bank Limited 美国运通银行 "C}<umJ'  
American Stock Exchange 美国证券交易所 92j[b_P  
amortization 摊销 (%6fZ  
amount due from banks 存放银行同业的款项 O}C*weU  
amount due from banks abroad 存放海外银行同业的款项 6EY\  
amount due from holding companies 控股公司欠款 5xc e1[  
amount due from local banks 存放本港银行同业的款项 whN<{AG  
amount due to banks 银行同业的存款 >JNdtP8s/1  
amount due to banks abroad 海外银行同业的存款 CL7_3^2qI  
amount due to holding companies 控股公司存款 \6AM?}v  
amount due to local banks 本港银行同业的存款 rX^uHq8  
amount due to outport banks 外埠银行同业的存款 K7s[Fa6J  
amount for note issue 发行纸币的款额 GYtgw9 "Y  
amount of bond 担保契据的款额 *lDVV,T'}w  
amount of consideration 代价款额 }>iNT.Lvd  
amount of contribution 供款数额 e=##X}4zZ  
amount of indebtedness 负债款额 $$$[Vn_H<  
amount of principal of the loan 贷款本金额 kP5I+ B  
amount of rates chargeable 应征差饷数额 7Ws88Qs)  
amount of share capital 股本额 zSA"f_e  
amount of sums assured 承保款额 Q)E3)),  
amount of variation 变动幅度 [VX5r1-F  
amount of vote 拨款数额 0`pCgF  
amount payable 应付款额 <XrXs  
amount receivable 应收款额 ?yG[VW  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "Pc}-&  
analysis 分析 JV,h1/a("  
ancillary risk 附属风险 |a) zuC  
annual account 周年帐目;周年帐目报表;年度决算;年结 W2`3PEa  
annual accounting date 年结日期 F(j;|okf;  
annual allowance 每年免税额;年积金;年度津贴;年津 R o{xprE1  
annual balance 年度余额 O\!'Ds+gX  
annual disposable income 每年可动用收入 3 K||(  
annual estimates 周年预算 1Y"9<ry  
annual fee 年费 jjrE8[  
annual general meeting 周年大会 Jr'a_ (~  
annual growth rate 年增率;每年增长率 +b_[JP2  
annual long-term supplement 长期个案每年补助金 X6}W]  
annual pensionable emolument 可供计算退休金的年薪 sMLXn]m  
annual report 年报 jc3Q3Th/zn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k"=*'  
annual return 周年报表;周年申报表;每年报税表格 2asRJ97qES  
Annual Return Rules 《周年报表规则》 tW!*W?  
annual review of consumer prices 每年消费物价回顾 ?}KD<R  
annual roll-forward basis 逐年延展方式 J>M9t%f@  
annual salary 年薪 fJNK@F  
annual statement 年度报表;年度决算表 %INkuNa8\  
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 y<HNAG j  
annuitant 年金受益人 o;DK]o>kH  
annuity 年金 Ne;0fk O  
annuity contract 年金合约 8_wh9   
annuity on human life 人寿年金 1\{FKO t  
antecedent debt 先前的债项 AcJrJS)~  
ante-dated cheque 倒填日期支票 HS*Y%*  
anticipated expenditure 预期开支 .(8 V  
anticipated net profit 预期纯利 u)zv`m  
anticipated revenue 预期收入 7m%12=Im5  
anti-inflation measure 反通货膨胀措施 VL5VYv=:  
anti-inflationary stance 反通货膨胀立场 k&L/Jzz I  
apparent deficit 表面赤字 -G7)Y:  
apparent financial solvency 表面偿债能力 KL!cPnAUu  
apparent partner 表面合伙人 \HrtPm`e  
application for personal assessment 个人入息课税申请书 cBbumf9C  
application of fund 资金应用 r# oJch=  
application to release as liquidator and to destruct the books of accounts and documents iD cYyNE  
申请免除清盘人职务及毁灭帐簿与文件 "J*>g(H53  
appointed actuary 委任精算师 Af@\g-<W_  
appointed auditor 委任核数师;委任审计师 @+nCNXK  
appointed trustee 委任的受托人 ]H{* Z3S  
appointer 委任人 O46v  
apportioned pro rata 按比例分摊 0s Jp,4Vv  
apportionment 分配;分摊 _KtV`bF  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 YvuE:ia  
apportionment formula 分摊方程式 V60"j(  
apportionment of estate duty 遗产税的分摊 [zq2h3r  
appraisal 估价;评估 T#6g5Jnsp  
appreciable growth 可观增长 Kwm_Y5`A  
appreciable impact 显着影响 X. Ur`X  
appreciable increase 可观增长 LN.*gG l  
appreciation 增值;升值 \N-3JOVy  
appreciation against other currencies 相对其他货币升值 x|AND]^Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 .nNZ dta&=  
appreciation tax 增值税 $y.0h(  
appropriation 拨款;拨用;拨付 #Muh|P]%\  
appropriation account 拨款帐目 3(t3r::&  
Appropriation Bill 拨款法案 J"S(GL  
appropriation-in-aid system 补助拨款办法 wKpb%3  
approved assets 核准资产 KiFTj$w,  
approved basket stock 认可一篮子证券 E ?bqEW(  
approved budget 核准预算 l{]KA4  
approved charitable donation 认可慈善捐款 Yv)c\hm(7j  
approved charitable institution 认可慈善机构 m6^#pqSL  
approved currency 核准货币;认可货币 _O Jfd  
approved estimates 核准预算 [n&ES\o#(  
approved estimates of expenditure 核准开支预算 2wPc yD  
approved overseas insurer 核准海外保险人 \M|:EG%  
approved overseas trust company 核准海外信托公司 G; exH$y  
approved pooled investment fund 核准汇集投资基金 *"Iz)Xzc`  
approved provident fund scheme 认可公积金计划 D vU1+ y  
approved provision 核准拨款 hbr3.<o1lY  
approved redeemable share 核准可赎回股份  y<m[9FC}  
approved regional stock 认可地区性证券 ]t&^o**  
approved retirement scheme 认可退休金计划 \Wg_ gA  
approved subordinated loan 核准附属贷款 qQ3pe:n?  
arbitrage 套戥;套汇;套利 2"shB(:z>  
arbitrageur 套戥者;套汇者 QBi]gT@&g  
arbitrary amount 临时款项 }CZw'fhVWO  
arrangement 措施;安排;协定 JC9$"0d7  
arrears 欠款 bZAL~z+ V  
arrears of pay 欠付薪酬 IsJx5GO  
arrears of revenue 逾期未收税款;逾期未收的帐项 PJ?C[+&  
articles of association 组织章程;组织细则;组织章程细则 (C uM*-  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 79}jK"Gc  
ascertainment of profit 确定利润 MwQ4&z#wh  
"Asia Clear" “亚洲结算系统” O^6anUV0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 yZm=#.f  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5}w   
Asian Development Fund [ADF] 亚洲发展基金 -I6t ^$HA  
Asian dollar bond 亚洲美元债券 Og@{6>  
Asian dollar market 亚洲美元市场 $%M]2_W(  
Asian dollar rate 亚洲美元利率 |v : )9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dKD:mU",M  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %,<Ki]F  
asked price 沽盘;喊价;索价;卖方报价 -&]!ig5v  
assessable income 应评税入息 l\Ww^   
assessable loss 应评税亏损 D:IG;Rsc  
assessable profit 应评税利润 M=&,+#z<V  
assessable value 应评税值 /J!:_Nq  
assessed profit 估定利润 @x743}Y\  
assessed value 经评估价值 nN-S5?X#  
assessment 评税;评定;估价;评税单 S-3hLw&?  
assessment number 评税编号;估价编号 RjgJIVm(  
assessment of additional tax 补加税评税 :?y Ma$  
assessment of performance 业绩评估;实绩评价 +?Cy8Ev?  
Assessor 评税主任 H[OgnnM  
asset price bubbles 资产价格泡沫 ZvT>A#R;l~  
asset-backed securities 具资产保证的证券 S-Bx`e9'  
assets accretion 资产增值 i'>5vU0?3  
assets and liabilities 资产与负债 )cP)HbOd=  
assets betterment statement 资产递增表;资产改进表 v[8+fd)}S  
assets lending 实物放款;有抵押贷款 T2.[iD!A  
assets of the company passing on the death 死者去世时转移的公司资产 ITn PF{N  
assets pledged as security for liabilities 用作负债抵押的资产 `F&~SU,  
assets portfolio 资产投资组合 nSBhz  
assets price 资产价格 &dK !+  
assets quality 资产质素 "dDrw ]P;  
assets realization 资产变现 W\w#}kY  
assets refinancing arrangement 资产再集资安排 4*E5@{D  
assets securitization 资产证券化 fn5-Tnsq*  
assets situated outside Hong Kong 在香港以外地方的资产 nP*%N|0  
assets stripping 削减资产;拆卖资产 N#-pl:J(  
assets value 资产值 Yc_(g0NK  
assignee 承让人 H=f| X<8  
assignment 转让;转让书;转让契 ]b sabS?  
assignment of interest 权益转让 mK"s*tD  
assignment of letters patent and trade mark 专利证书及商标转让 b8YdONdy  
assignment of property 物业转让;物业转让书 Kdp($L9r  
assignment right 转让权 G-RDQ  
assignor 转让人 :lvBcFw  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 idX''%"  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 GPL%8 YY  
associate member 附属会员 Vq{3:QBR  
associated body corporate 相联法人团体 $6D* G-*8  
associated company 相联公司;联属公司 (*Q:'2e  
associated corporation 相联法团 %8xRT@Q  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  |Nj6RB7  
公认会计师公会〔英国〕 T{f$S  
Association of Futures Exchange Brokers 香港期货经纪协会 Qe ip h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J,u-)9yBA<  
association of underwriters 承保人组织 7[u>#8  
assumption of control 接管 2u!&Te(!9  
assurance 担保;保险;转易;转易书 $of2lA  
assurance of interest 权益的转易 XM` H@s7  
at 19XX price 按一九XX年价格计算 yzzJKucVU:  
at a discount 按赔价计算;按贴水价格计算;打折扣 Myiv#rQ)  
at a premium 按溢价计算;按升水价格计算 66" 6>  
at call 通知付款;按通知 6X m'^T  
at constant market price 按固定市价计算 \( #"g  
at constant price 按固定价格计算 kC 6*An_f  
at cost 按成本计算 ykPiZK  
at current market price 按当时市价计算;按现时市价计算 uh2_Rzln  
at current price 按当时价格计算;按现时价格计算 cY_ke  
at factor cost 按要素成本计算;按生产要素成本计算 P}A!C9Frh  
at money-of-the-day price 按付款当日价格计算 Fr  
at or better 按指定或较佳价位〔买卖指令〕 P+|L6w*|[  
at par 按面值计算;平价 9jEH"`qqk  
at sight 见票即付 L*A-&9.p3  
at the close 按收市盘 $$&.}}.,  
at the opening 按开市盘 Km%L1Cd]  
attestation 见证;见证条款 MsP6C)dz  
at-the-money option 平价期权 wB \`3u4  
attorney 受权人;受托代表人 vI5lp5( -3  
attornment 新拥有人承认书 NId.TaXh  
attributable profit 可归属利润 5h6o}  
attributable share value 可归属股份价值 uXh:/KO  
Auckland Stock Exchange 奥克兰证券交易所 3Ioe#*5\  
auction 拍卖 =uAy/S  
auctioneer 拍卖商 wT::b V{  
audit 审计;核数  sTlel&  
Audit Commission 审计署 ja';NIO-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] B#SVN Lv  
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〕 (A6~mi r!  
audit review 帐目审查 T:Klr=&V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 IY#:v%U  
audited account 审计帐目;经审计的帐目 @CL#B98jl  
audited annual account 经审计的周年帐目 1H/I-  
audited balance sheet 经审计的资产负债表 'EAskA] *  
auditor 核数师;核数主任;审计师 Kmx^\vDs  
auditor's certificate 核数师证明书;审计师证明书 U{hu7  
auditor's report 核数师报告;审计师报告 8SKrpwy  
Aussie bond 澳元债券 ~S\L(B(  
austerity budget 紧缩预算 n%J=!z3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 BrwC9:  
Australia All Ordinaries Index 澳洲所有普通股票指数 k_0@,b 3  
Australian Dollar [AUD] 澳元 !#O [RS  
Australian Options Market 澳大利亚期权市场 Hn(1_I%zF  
Australian Securities Commission 澳洲证券事务监察委员会 '"\M`G  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k<^M >` $  
Australian Stock Exchange 澳大利亚证券交易所 L8PX SJ  
Austrian Schilling [ATS] 奥地利先令 tMiIlf!>p  
authentication 认证;鉴证 Ls9NQy  
authority to purchase 委托购买证;委购书 qVE0[ve  
authorization 认可;核准;授权;授权书 ~RuX2u-2&u  
authorization by direction 指示授权 c!4F0(n4  
authorization by instruction 指令授权 AT~,  
authorization by warrant 令状授权 ^1bslCe   
authorization of unit trust 单位信托的认可 Kx] SiejJ  
authorized agent 指定代理人 >{IPt]PCn  
authorized capital 法定资本 r%ES#\L6+|  
authorized clerk 出市员 !V37ePFje  
authorized dealer 认可交易商 1Qf}nWy  
authorized financial institution 认可财务机构 3$k#bC  
authorized fund 认可基金 e;6K xvX~  
authorized fund house 获授权的基金公司;认可基金公司 SE]5cJ'>  
authorized institution 认可机构 4F~^RR"  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3Hom0g,V4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 w#9Kt W,tt  
authorized insurer 获授权保险人;获认可承保人 k*hl"oL"X  
authorized investment 特准投资项目 lZcNio  
authorized person 获授权人 UPfO;Z`hJ  
authorized representative 获授权代表 s.}K?)mH  
authorized share capital 法定股本 \7/yWd{N$  
automated quotation system 自动报价系统 U+)p'%f;  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] y3dk4s77  
自动交易系统〔香港期货交易所有限公司〕 L EgP-s W  
automatic adjustment mechanism 自动调整机制 FRrp@hE  
automatic adjustment system 自动调整系统 yS\&2"o  
Automatic Clearing House 自动票据交换所 7R2O[=Szq  
automatic exchange rates accumulation system 自动化汇率累集系统 ,94<j,"  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 zzQWHg]/  
automatic teller machine [ATM] 自动柜员机 Lqj Qv$  
autopay 自动转帐 U4pIRa)S  
available assets 可用资产 !SQcV'  
available fiscal reserve 现存财政储备 7mi!yTr}  
available profit 可用利润 'kZ,:.v  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 xLz=)k[''  
average 平均;平均数;海损 -[V-f> :  
average basic salary 平均基本薪金 ^[tE^(|T  
average consumer expenditure 平均消费开支;一般消费开支 ~ y!'\d>q<  
average cost 平均成本 neDXzMxF  
average cost of land production 增辟土地平均成本 G:=hg6 '  
average daily turnover 平均每日成交额 3`HK^((o  
average daily wage rate 平均每日工资率 @0?!bua_|  
average expenditure pattern 平均开支模式 >0IZ%Wiz  
average growth rate 平均增长率 ;hX(/T  
average net fixed assets 固定资产平均净值 vjGQ!xF  
average of relatives 相对价格平均数 0Z9DewwP  
average price 平均价格  Z.6dL  
average propensity to consume 平均消费倾向;一般消费倾向 hi0HEm\  
average propensity to save 平均储蓄倾向;一般储蓄倾向 8vY-bm,e  
average rate 平均率 >d2Fa4u3  
average revenue 平均收入;平均收益 5~JT*Ny  
average stock 平均库存;平均存货 H$(bSw$  
average yearly rent 平均年租 zN4OrG 0  
avoidance of double taxation 避免双重课税 Iry$z^  
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 9)q3cjP{<  
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