社区应用 最新帖子 精华区 社区服务 会员列表 统计排行 社区论坛任务 迷你宠物
  • 11037阅读
  • 1回复

一些有用的会计术语(也不知道发的地方对不对)A

级别: 经院大学
发帖
706
铜板
2245
人品值
449
贡献值
0
交易币
0
好评度
712
信誉值
1
金币
0
所在楼道
随 机 事 件红运当头,好运档不住!你中了彩票,获得金钱8.84


A: ,Kit@`P%  
A share A股;甲类股份 cNs'GfD}  
abatement of tax 减税;减扣免税额 !3v&+Jrf6  
ABN AMRO Bank N.V. 荷兰银行 (~T*yH ~  
above-the-line expenditure 线上项目支出;经常预算支出 2ZH+fV?.  
above-the-line receipt 线上项目收入;经常预算收入  Cs,H#L  
ABSA Asia Limited 南非联合亚洲有限公司 Ucj?$=  
absolute change 绝对数值变更 2_o#Gx'  
absolute expenditure 实际开支 nQ%HtXt;  
absolute guideline figure 绝对准则数字 vW63j't_  
absolute interest 绝对权益 " \$^j#o  
absolute order of discharge 绝对破产解除令 }[*'  
absolute profit margin 绝对利润幅度 yU$ MB,1  
absolute value 实值;绝对值 D28`?B9 (  
absolutely vested interest 绝对既得权益 /r}L_wI  
absorbed cost 已吸收成本;已分摊成本 WzMYRKZ  
absorption 吸收;分摊;合并 D7Q+w  
absorption rate 吸收率;摊配率;分摊率 9 _d2u#  
ACB Finance Limited 亚洲商业财务有限公司 }x8!{Y#cF  
acceptable form of reciprocity 合理的互惠条件 1+o]+Jz|  
acceptable rate 适当利率;适当汇率 3>,}N9P-v  
acceptance agreement 承兑协议 IRdt:B|@  
acceptance for honour 参加承兑 jvT'N@  
acceptor 承兑人;接受人;受票人 _KT!OYH  
acceptor for honour 参加承兑人 hbjAxioA  
accident insurance 意外保险 l,ENMKA^D  
Accident Insurance Association of Hong Kong 香港意外保险公会 sdu?#O+c1  
accident insurance scheme 意外保险计划 'sNZFB#  
accident year basis 意外年度基准 )Q)qz$h@  
accommodation 通融;贷款 BFLef3~.0  
accommodation bill 通融票据;空头票据 8;PkuJR_]  
accommodation party 汇票代发人 yNTd_XPL  
account balance 帐户余额;帐户结余 IThd\#=  
account book 帐簿 . ,7bGY 1$  
account collected in advance 预收款项 p!.~hw9  
account current book 往来帐簿 ~%{2Z_t$  
account of after-acquired property 事后取得的财产报告 PnsBDf%v  
account of defaulter 拖欠帐目 Jh[0xb  
account payable 应付帐款 Onmmcem  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Bd>~F7VWs  
account receivable 应收帐款 @Mk`Tl  
account receivable report 应收帐款报表 >r.]a`  
account statement 结单;帐单;会计财务报表 YJi%vQ*]  
account title 帐户名称;会计科目 8h )XULs2  
accountant's report 会计师报告 2*Z2uV^  
Accountant's Report Rules 会计师报告规则  8*ZsR)!  
accounting and auditing procedure 会计与审计程序;会计与核数程序 rIb+c=|F  
Accounting Arrangements 《会计安排》 49$P  
accounting basis 会计基础 <LX\s*M)  
accounting by Official Receiver 破产管理署署长呈交的帐目 O5\r%&$xd  
Accounting Circular 《会计通告》 _z5/&tm_H  
accounting class 会计类别 q5'S<qY^  
accounting date 记帐日期;会计结算日期 I[Ra0Q>([k  
accounting for money 款项核算 `:/'")+@v  
Accounting Officer 会计主任 !Sq<_TO  
accounting period 会计报告期;会计期 P rt} 01$  
accounting policy 会计政策;会计方针 Sb.8d]DW  
accounting practice 会计惯例 :t?B)  
accounting principle 会计准则 }r}*=;Ea  
accounting record 会计记录 ZWs   
accounting report 会计报告 V35Vi6*p  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 |dRVSVN  
Accounting Society of China 中国会计学会 3"fDFR  
accounting statement 会计报表 A_9WSXR  
accounting system 会计制度;会计系统 f~IJ4T2#N  
accounting transaction 会计事项;帐务交易 )7q$PcY  
accounting treatment 会计处理 [B0 BHJ~  
accounting year 会计年度 Bous d  
accretion 增值;添加 i1iP'`r  
accrual 应计项目;应累算数目 -@To<<`n  
accrual basis 应计制;权责发生制 *4,Q9K_  
accrual basis accounting 应计制会计;权责发生制会计 _ _Of0<  
accrue 应累算;应计 +9)Jtm oL  
accrued benefit 应累算利益 TS<d?:  
accrued charges 应计费用 /-=fWtA  
accrued cumulative preference share dividend 应累算的累积优先股股息 lFBdiIw  
accrued expenses 应累算费用 A q i:h]x  
accrued interest payable 应付利息;应计未付利息 m 0HK1'  
accrued interest receivable 应收利息;应计未收利息 .hTqZvDa  
accrued right 累算权益 Q=~"xB8  
accruing profit 应累算的利润 tjdPi a  
accumulated fiscal reserve 累积财政储备 $:ush"=f8^  
accumulated profit 累积利润;滚存溢利 6Z\aJ  
accumulated reserve 累积储备 UBvp3 2p  
accumulation of surplus income 累积收益盈余 i,Ct AbMx  
acquired assets 既得资产 uo F.f$%"  
acquisition 收购;购置;取得 ^$c#L1 C  
acquisition cost 购置成本 16NHzAQ  
acquisition expenses 购置费用 ?HEqv$n  
acquisition of 100% interest 收购全部股权 T^bA O-d#  
acquisition of control 取得控制权 rb?7i&-  
acquisition of fixed assets 购置固定资产 fv+]iK<{  
acquisition of shell “买壳” >7U/TVd&  
acquisition price 收购价 1HJ: ?]  
act of God 天灾 >KKWhJ  
acting partner 执事合伙人 q? ,PFvs"  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7vRtTP  
active partner 积极参与的合伙人 bzN[*X|  
active trading 交投活跃 5#Er& 6s  
actual circulation 实际流通 }~FX!F#oU  
actual cost 实际成本 WP<L9A  
actual expenditure 实际开支;实际支出 .qBc;u  
actual income 实际入息;实际收入;实际收益 tr<~:&H4T  
actual market 现货市场 wmVmGa R  
actual price 现货价;实际价格 Pk?$\  
actual profit 实际利润 U S^% $Z:  
actual quotation 实盘;实际价位;实际报价 *yq65yZi5  
actual year basis 按实际年度计算 {q>%Sr]9  
actuals 实货  F/Goq`  
actuarial investigation 精算调查 E0HqXd?  
actuarial principle 精算原则 CTMC78=9}  
actuarial report 精算师报告 }T5@P {3P3  
Actuarial Society of Hong Kong 香港精算学会 LF|0lAr  
actuarial valuation 精算师估值 /A_:`MAZ  
actuary 精算师 h*w9{[L  
ad referendum agreement 暂定协议;有待覆核的协定 1;B~n5C.   
ad valorem duty 从价税;按值征税 \aSP7DzqQ  
ad valorem duty system 从价税制 m^X51,+<  
ad valorem fee 从价费 )g5?5f;  
ad valorem tariff 从价关税 ;0DoZ  
additional allowance 额外免税额 84ij4ZYe  
additional amount for unexpired risk 未过期风险的额外款额 tBo\R?YRs  
additional assessable profit 补加应评税利润 An2 >]\L  
additional assessment 补加评税 -cqE^qAdX  
additional commitment 额外承担 z?/_b  
additional commitment vote 额外承担拨款 K3&xe(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 $4bc!  
additional dependent parent allowance 供养父母额外免税额 F:j@JMpQ  
additional provision 额外拨款 osC?2.  
additional stamp duty 附加印花税 h nydH-;cz  
additional tax 补加税罚款;补加税款 *ug~LK5Y.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 v^"\e&XL  
adjudged bankrupt 被裁定破产 [ATJ! O  
adjudicated bankrupt 裁定破产人 /t5)&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 J[/WBVFDf  
adjudication of bankruptcy 裁定破产;宣告破产 ax@H^Gj@2  
adjudication of insolvency 裁定无力偿还债务 z} fpV T  
adjusted actual 经调整的实数;调整后的实数 AD?zBg Zu  
adjusted current assets 经调整的流动资产;调整后的流动资产 41 F;X{Br  
adjusted figure 经调整的数字;调整后的数额 N8A)lYT]_u  
adjusted liabilities 经调整的负债;调整后的负债 )JMqC+J3*t  
adjusted loss 经调整的亏损;调整后的亏损 c *KE3:  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ~IhAO}1  
adjusted profit 经调整的利润;调整后的利润 9a`Lr B  
adjusted surplus 经调整的盈余额;调整后的盈余额 M/S~"iD  
adjusted value 经调整的价值;调整后的价值 <q63?Ms'  
adjustment 调整;修订;理算〔保险〕 \gA!)q.;  
adjustment centre 调剂中心 :Cq73:1\B  
adjustment lag 调整过程的时间差距;调整时差 NuZ2,<~9  
adjustment mechanism 调整机制 Dfs^W{YA  
adjustment of loss 亏损调整 }[+uHR6L  
adjustment process 调整过程;调整程序 =Rd`"]Mnfb  
adjustment range 调整幅度 U`v2Yw3E  
administered exchange rate 受管制汇率 "@ >6<(Ki  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 +pd,gG?dW  
administration expenses 行政费用 p fc6;K:d  
administration fee 手续费;行政费 W(q3m;n  
administration in bankruptcy 破产管理 '-wmY?ZFxy  
administration order 遗产管理令 reu[rZ&  
administrator 管理人;遗产管理人 %;`Kd}CO  
administrator of the estate 遗产管理人 j~v`q5X  
admission of debt 债项承认书 <J509j  
admission of proof 接纳债权证明 j>8DaEfwx  
advance 放贷款项;垫付款项;预支款项;预付款项 ;|Cd q  
advance account 暂支帐目;预付款帐户 s5~k]"{j  
advance compensation 预付补偿金 +p 6Ty2rz  
advance from shareholder 股东垫款 \Qml~?$@lH  
advance pending reimbursement 预支以待日后付还 tYA@J["^  
advanced economy 先进经济体系 /x3*oO1  
advancement 预付;预付财产 pBtO1x6x/  
advances warrant 垫款令 }:8}i;#M  
advancing 贷出 U>tR:)  
adverse balance 逆差 d4o ^+\  
adverse exchange 逆汇 2A_1E \  
advertisement addressed to shareholders 在报章刊登的致股东通告 MQ,K%_m8  
advice for collection 托收通知书 IQ&PPC  
advice of drawing 提款通知书;汇票通知书 WNR]GI  
advice of payment 付款通知 vF\>;pcT  
Advisory Committee [Securities and Futures Commission] O_QDjxj^rZ  
谘询委员会〔证券及期货事务监察委员会〕 ,gV#x7IW  
Advisory Committee on Diversification 经济多元化谘询委员会 0/HFLz'  
affidavit 誓章;遗产申报誓章 Q,?_;,I}  
affidavit of no receipt 述明无收款的誓章 /@:X0}L  
affiliate 联号;联营公司;附属公司 >n7h%c  
affiliated company 附属公司;联号;联营公司 P2n8HFi  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 cSL6V2F  
affordability 负担能力 *\ii +f-  
African Development Bank [AfDB] 非洲开发银行 !}Xoqamm  
after-acquired property 事后取得的财产 Snr(<u  
after-hours dealing 市后交易 l";Yw]:^  
after-tax profit 税后盈利;税后利润;税后溢利 f' A$':Y  
agency agreement 代理协议 KL \>-  
agency expenses 代理机构的开支 yD"]:ts3  
agency fee 代理费 ^4=#, K  
Agency Law 《代理法》 2"&GH1  
agent 代理人;承销人 \,S |>CPQ  
agent of company 公司代理人 9'MGv*Ho  
agent's fee 代理人费;经纪费 N~/ 'EaO  
aggregate 总计;总数;总体数字 z;JV3) E  
aggregate amount 总款额;总额 @]qP:h.  
aggregate assets and liabilities 总体资产与负债 kf@JEcKV  
aggregate at constant price 按固定价格计算的总体数字 1PY]Q{r  
aggregate demand 总需求 zPnb_[YF  
aggregate gross position 总持仓量 aRTy=~  
aggregate limit 总限额 rrL.Y&DTK  
aggregate of salaries tax 合计薪俸税 [,Ehu<mEK  
aggregate performance 总体表现;总体业绩 L<FXtBJ  
aggregate supply 总体供应 $RDlM  
aggregate surplus 总盈余  IuY9Q8  
aggregate total 整体总额 |WB-Ng  
aggregate value 总值;合计价值 /8; m.J>bf  
aggregated basis 合计基准 /&Q{B f  
aggregated net chargeable income 合计应课税入息实额 AJyN lQ  
aggregation 合并计算;合计;总和 >pu4G+M  
aggregation of incomes of husband and wife 夫妇入息合并计算 /3s&??{tv  
aggregation of property 财产的总和 HV%/baX]  
agio 差价;贴水 xPZ>vCg  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 {aAd (~YZ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1ksFxpE  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 X]y:uD{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment b8d0]YS  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 q,Gymh;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment puPI ^6y%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 b8K]>yDAh  
agreement for a settlement 授产协议 ^J]&($-  
agreement for assignment 转让协议 `W86]ut[  
agreement for sale 售卖协议;买卖协议 k`5I"-e  
agreement for sale and purchase 买卖协议 1(p:dqGS  
agreement for the payment of interest 支付利息协议 Vh~hfj"  
agreement for the repayment of money 还款协议 _}R9!R0O  
agreement of reinsurance 再保险协议 Vn5T Jw  
Agricultural Bank of China 中国农业银行 7y$\|WG?!r  
air passenger departure tax 飞机乘客离境税 0?54 8yH  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?^VPO%  
airport tax 机场税 ZR1U&<0c@  
alcohol duty 酒精税 FKO2UY#&7  
alienation 让与;让渡;转让 y#Dh)~|k  
alimony 生活费;赡养费 pGD@R=8  
All Ordinaries Index [AOI] 所有普通股指数 ||hQ*X<m>  
all risks 全险;综合险  VAiJL  
All Sales Record for Stock Market 《股票市场成交报告》 M5{#!d}^D  
Allied Capital Resources Limited 新联财务有限公司 "pkdZ   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a``|sn9  
allocation letter 拨款信件 ]g-%7g|  
allocation of fund 分配款项;预留款项 {+9RJmZg  
allocation of profit 利润分配;溢利分配 Y w0,K&  
allocation warrant 拨款令 I )mB]j  
allotment 分配;配股 y#'hOSR2  
allotment notice 股份配售通知;配股通知 )$]lf }  
allotment of shares 股份分配 4r(0+SO  
allowable 可获宽免;免税的 o 2 ng  
allowable business loss 可扣除的营业亏损 vM/*S 6[  
allowable expenses 可扣税的支出 Z3]I^i FI  
allowance 免税额;津贴;备抵;准备金 9gg{i6  
allowance for debts 债项的免税额 m!7%5=Fc  
allowance for depreciation by wear and tear 耗损折旧免税额 \Kf\%Q  
allowance for funeral expenses 殡殓费的免税额 )- W1Wtom  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 zT>!xGTu7~  
allowance for repairs and outgoings 修葺及支出方面的免税额 6*i **  
allowance to debtor 给债务人的津贴 `XxnQng  
alteration of capital 资本更改 &_L%wV|[  
alternate trustee 候补受托人 { b$"SIg1E  
amalgamation 合并 vH+g*A0S<  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TAXsL&Tz>  
ambit of charges 征税范围;收费范围 m,)s8_a  
amended valuation 经修订的估值 [v~,|N>w  
American Commodities Exchange 美国商品交易所 coAXYn  
American Express Bank Limited 美国运通银行 Y(Oh7VwY*P  
American Stock Exchange 美国证券交易所 lp}S'^ y  
amortization 摊销 #,tT`{u1q  
amount due from banks 存放银行同业的款项 _v&fIo  
amount due from banks abroad 存放海外银行同业的款项 R!dC20IMvH  
amount due from holding companies 控股公司欠款 ZA="Dac  
amount due from local banks 存放本港银行同业的款项 8e?/LA%MU  
amount due to banks 银行同业的存款 9rEBq&  
amount due to banks abroad 海外银行同业的存款 6U{A6hH]  
amount due to holding companies 控股公司存款 T#B#q1/  
amount due to local banks 本港银行同业的存款 dJR[9T_OF  
amount due to outport banks 外埠银行同业的存款 }xsO^K  
amount for note issue 发行纸币的款额 vIpL8B86a  
amount of bond 担保契据的款额 VKttJok1  
amount of consideration 代价款额 (fpz",[  
amount of contribution 供款数额 D;+/ bll7  
amount of indebtedness 负债款额 IQJ"B6U)  
amount of principal of the loan 贷款本金额 B[Lm}B[  
amount of rates chargeable 应征差饷数额 ]LB_ @#  
amount of share capital 股本额 Z8E<^<|  
amount of sums assured 承保款额 ~kZdep^]  
amount of variation 变动幅度 G[KjK$.Ts?  
amount of vote 拨款数额 *?<N3Rr*  
amount payable 应付款额 x^K4&'</  
amount receivable 应收款额 "'CvB0>   
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 z>PVv)X  
analysis 分析 \\SQACN  
ancillary risk 附属风险 1gHe$ dzXk  
annual account 周年帐目;周年帐目报表;年度决算;年结 c~hH 7/v  
annual accounting date 年结日期 ]c>@RXY'  
annual allowance 每年免税额;年积金;年度津贴;年津 m[}P  
annual balance 年度余额 v_XN).f;  
annual disposable income 每年可动用收入 P}4&J ^  
annual estimates 周年预算 .HZd.*  
annual fee 年费 h,{Q%sqO  
annual general meeting 周年大会 V&f*+!!2  
annual growth rate 年增率;每年增长率 C&z!="hMhR  
annual long-term supplement 长期个案每年补助金 "L2*RX.R  
annual pensionable emolument 可供计算退休金的年薪 r~,y3L6ic  
annual report 年报 /V,xSK9.&  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ,1ev2T  
annual return 周年报表;周年申报表;每年报税表格 .RpJZ[E  
Annual Return Rules 《周年报表规则》 8Qg{@#Wr  
annual review of consumer prices 每年消费物价回顾 4|PWR_x  
annual roll-forward basis 逐年延展方式 jC&fnt,O  
annual salary 年薪 Ql{#dcRx  
annual statement 年度报表;年度决算表 r<0E[ ~  
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 5&8E{YXr  
annuitant 年金受益人 >SXSrXyYX  
annuity 年金 )=f}vHg$  
annuity contract 年金合约 O?OAXPK2  
annuity on human life 人寿年金 jq H)o2"/  
antecedent debt 先前的债项 &m3-][ !n  
ante-dated cheque 倒填日期支票 eDpi0htm  
anticipated expenditure 预期开支 htB7 j(  
anticipated net profit 预期纯利 CtY-Gs  
anticipated revenue 预期收入 kQ>2W5o-d-  
anti-inflation measure 反通货膨胀措施 r6F TpOF  
anti-inflationary stance 反通货膨胀立场 Pk;w.)kT  
apparent deficit 表面赤字 CFFb>d  
apparent financial solvency 表面偿债能力 `ArUoYb B  
apparent partner 表面合伙人 Ovt]3`U9J  
application for personal assessment 个人入息课税申请书 qe.QF."y  
application of fund 资金应用 F>\,`wP  
application to release as liquidator and to destruct the books of accounts and documents fAJyD`]Z  
申请免除清盘人职务及毁灭帐簿与文件 a{ST4d'T  
appointed actuary 委任精算师 (}b~}X9  
appointed auditor 委任核数师;委任审计师 g !^N#o  
appointed trustee 委任的受托人 2 `AdNt,  
appointer 委任人 +,spC`M6h  
apportioned pro rata 按比例分摊 N1'"7eg/  
apportionment 分配;分摊 2_pF#M9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #czI nXTTx  
apportionment formula 分摊方程式 jz f~n~  
apportionment of estate duty 遗产税的分摊 !l*A3qA  
appraisal 估价;评估 ,g?ny<#o  
appreciable growth 可观增长 M@TG7M7Os  
appreciable impact 显着影响 d~8U1}dP  
appreciable increase 可观增长 =>'8<"M5z  
appreciation 增值;升值 })O S2F  
appreciation against other currencies 相对其他货币升值 W|2^yO,dX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]KuM's  
appreciation tax 增值税 \hX,z =  
appropriation 拨款;拨用;拨付 7 (2}Vs!5  
appropriation account 拨款帐目 Tu(:?  
Appropriation Bill 拨款法案 z<eu=OD4t  
appropriation-in-aid system 补助拨款办法 K#A&  
approved assets 核准资产 Ij(dgY  
approved basket stock 认可一篮子证券 XEiVs\) G  
approved budget 核准预算 \ZRII<k5)  
approved charitable donation 认可慈善捐款 ()6% 1zCO  
approved charitable institution 认可慈善机构 h.tj8O1  
approved currency 核准货币;认可货币 tEL;,1  
approved estimates 核准预算 L<V20d9  
approved estimates of expenditure 核准开支预算 }4>u_)nt  
approved overseas insurer 核准海外保险人 ^x&x|ckR!  
approved overseas trust company 核准海外信托公司 4PVg?  
approved pooled investment fund 核准汇集投资基金 u [qy1M0  
approved provident fund scheme 认可公积金计划 U,2OofLM  
approved provision 核准拨款 St?mq* ,  
approved redeemable share 核准可赎回股份 R"OT&:0/  
approved regional stock 认可地区性证券 d_ =K (}eR  
approved retirement scheme 认可退休金计划 '5aA+XP|  
approved subordinated loan 核准附属贷款 aX.BaK6I  
arbitrage 套戥;套汇;套利 lB27Z}   
arbitrageur 套戥者;套汇者 oI -Fr0!  
arbitrary amount 临时款项 W_XFTqp^  
arrangement 措施;安排;协定 L@\t] ~  
arrears 欠款 W,~*pyLdO  
arrears of pay 欠付薪酬 ]MYbx)v)  
arrears of revenue 逾期未收税款;逾期未收的帐项 ;d<XcpK}  
articles of association 组织章程;组织细则;组织章程细则 TU?n;h#TZ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 k Fl* Im  
ascertainment of profit 确定利润 %# uw8V  
"Asia Clear" “亚洲结算系统” Wqv7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 t'F$/mx.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 >IQ&*Bb  
Asian Development Fund [ADF] 亚洲发展基金 #xmiUN,|  
Asian dollar bond 亚洲美元债券 |!K&h(J|  
Asian dollar market 亚洲美元市场 |6NvByc,  
Asian dollar rate 亚洲美元利率 :vi %7  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ]/ !*^;cY(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Q+f |.0r  
asked price 沽盘;喊价;索价;卖方报价 !}c D e12  
assessable income 应评税入息 @16y%]Q-E#  
assessable loss 应评税亏损 IRM jL.q  
assessable profit 应评税利润 %enJ[a%Qg  
assessable value 应评税值 ` .`:~_OE  
assessed profit 估定利润 ]}SV%*{ %  
assessed value 经评估价值 R{}_Qb  
assessment 评税;评定;估价;评税单 !& c%!*  
assessment number 评税编号;估价编号 PE7V1U#$o,  
assessment of additional tax 补加税评税 '0 Ys`Qo  
assessment of performance 业绩评估;实绩评价 +]t9kr  
Assessor 评税主任 >kAJS??  
asset price bubbles 资产价格泡沫 1%M^MT%&  
asset-backed securities 具资产保证的证券 leHKBu'd  
assets accretion 资产增值 IO #)r[JZ  
assets and liabilities 资产与负债 {$N\@q@v~  
assets betterment statement 资产递增表;资产改进表 <=uO*s>%  
assets lending 实物放款;有抵押贷款 ruqE]Hx9(  
assets of the company passing on the death 死者去世时转移的公司资产 JK)|a@BtOT  
assets pledged as security for liabilities 用作负债抵押的资产 W{IP}mM  
assets portfolio 资产投资组合 [ 2@Lc3<  
assets price 资产价格 E2 'Al6^C  
assets quality 资产质素 Ew}GPJ  
assets realization 资产变现 H?opG<R=ek  
assets refinancing arrangement 资产再集资安排 fx 08>r   
assets securitization 资产证券化 L,_U co  
assets situated outside Hong Kong 在香港以外地方的资产 I-.? qcy~  
assets stripping 削减资产;拆卖资产 gu3)HCZ  
assets value 资产值 >`3 0 ib  
assignee 承让人 NO*~C',cI/  
assignment 转让;转让书;转让契 _)-2h[  
assignment of interest 权益转让 &\?{%xj  
assignment of letters patent and trade mark 专利证书及商标转让  UDpI @  
assignment of property 物业转让;物业转让书 $_ $%L0)5  
assignment right 转让权 .WOF:Nu4  
assignor 转让人 IwFf8? 3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 M-Nn \h$,  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >VjtKSN  
associate member 附属会员 f].z.  
associated body corporate 相联法人团体 PmId #2f  
associated company 相联公司;联属公司 a[^dK-  
associated corporation 相联法团 F`Vp   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 0wBr_b!  
公认会计师公会〔英国〕 ;Xidv9c  
Association of Futures Exchange Brokers 香港期货经纪协会 d{!zJ+n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -GgV&%'a  
association of underwriters 承保人组织 oi3Ix7  
assumption of control 接管 ^<yM0'0t  
assurance 担保;保险;转易;转易书 j@Us7Q)A(  
assurance of interest 权益的转易 !oV'  
at 19XX price 按一九XX年价格计算 .hvn/5s  
at a discount 按赔价计算;按贴水价格计算;打折扣 [-[|4|CnOm  
at a premium 按溢价计算;按升水价格计算 :Z ]E:f0P  
at call 通知付款;按通知 >fR#U"KPAB  
at constant market price 按固定市价计算 AM gvk`<f  
at constant price 按固定价格计算 B7ys`eiB5C  
at cost 按成本计算 RDG,f/L2  
at current market price 按当时市价计算;按现时市价计算 uuh vd h=  
at current price 按当时价格计算;按现时价格计算 /=OSGIJzm  
at factor cost 按要素成本计算;按生产要素成本计算 `~t$k7wm=  
at money-of-the-day price 按付款当日价格计算 Q!%CU8!`&  
at or better 按指定或较佳价位〔买卖指令〕 7L:R&W6  
at par 按面值计算;平价 = &aD!nTx  
at sight 见票即付 sEfGf.  
at the close 按收市盘 ;Wr,VU]  
at the opening 按开市盘 .uagD[${  
attestation 见证;见证条款 &4MVk3SLx#  
at-the-money option 平价期权 {&(bKQ  
attorney 受权人;受托代表人 T{K+1SPy4  
attornment 新拥有人承认书 nBiA=+'v  
attributable profit 可归属利润 f4T-=` SO  
attributable share value 可归属股份价值 A[':O*iB  
Auckland Stock Exchange 奥克兰证券交易所 m9>nv rQ  
auction 拍卖 Pq7tNM E  
auctioneer 拍卖商 N<Q}4%^c  
audit 审计;核数 uJp}9B60_  
Audit Commission 审计署 vrW9<{  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] IO_H%/v"jC  
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〕 &akMj@4;R  
audit review 帐目审查 O,1u\Zy/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1@qb.9wZ6  
audited account 审计帐目;经审计的帐目 C1rCKKh  
audited annual account 经审计的周年帐目 ^lMnwqx<  
audited balance sheet 经审计的资产负债表 s9GPDfZ  
auditor 核数师;核数主任;审计师 3S2'JOTY  
auditor's certificate 核数师证明书;审计师证明书 qP<,"9!I  
auditor's report 核数师报告;审计师报告 .y2<2eW  
Aussie bond 澳元债券 L,4 ^Of  
austerity budget 紧缩预算 ]R>k0X.V  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S@"=,Xj M  
Australia All Ordinaries Index 澳洲所有普通股票指数 tw3d>H`  
Australian Dollar [AUD] 澳元 246lFx G.  
Australian Options Market 澳大利亚期权市场 &% r#eB?7  
Australian Securities Commission 澳洲证券事务监察委员会 Y@\5gZ&T  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t@JPnA7~  
Australian Stock Exchange 澳大利亚证券交易所 h'fD3Gr&  
Austrian Schilling [ATS] 奥地利先令 |f}NO~CA  
authentication 认证;鉴证 #"yf^*wX  
authority to purchase 委托购买证;委购书 uN(~JPAw5  
authorization 认可;核准;授权;授权书 i:8^:(i  
authorization by direction 指示授权 B+DRe 8  
authorization by instruction 指令授权 QF;<%QF:  
authorization by warrant 令状授权 xR&,QrjQG  
authorization of unit trust 单位信托的认可 G-^ccdT  
authorized agent 指定代理人 .}<B*e=y  
authorized capital 法定资本 4vQHr!$Ep  
authorized clerk 出市员 ZAH<!@qh  
authorized dealer 认可交易商 7h0'R k  
authorized financial institution 认可财务机构 PC_4#6^5  
authorized fund 认可基金 2,;t%GB  
authorized fund house 获授权的基金公司;认可基金公司 rWs5s!l,  
authorized institution 认可机构 r=Q5=(hn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构  ck~xj0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 U44H/5/  
authorized insurer 获授权保险人;获认可承保人 J| '(;Ay4u  
authorized investment 特准投资项目 ?BZ][~n-Q  
authorized person 获授权人 OA=;9AcZ  
authorized representative 获授权代表 LI<5;oE;  
authorized share capital 法定股本 ] zY  
automated quotation system 自动报价系统 ui{_w @o  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /nP=E  
自动交易系统〔香港期货交易所有限公司〕 r?I(me,  
automatic adjustment mechanism 自动调整机制 7:<Ed"rdE  
automatic adjustment system 自动调整系统 !~l%6Z5  
Automatic Clearing House 自动票据交换所 L>b,}w  
automatic exchange rates accumulation system 自动化汇率累集系统 !v L :P2  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 G]1pGA;  
automatic teller machine [ATM] 自动柜员机 (Qm;]?/  
autopay 自动转帐 ,AM-cwwT:u  
available assets 可用资产 sD3|Qj;  
available fiscal reserve 现存财政储备 /,UkT*+>!  
available profit 可用利润 k#) .E X  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @GtZK  
average 平均;平均数;海损 EvmmQ  
average basic salary 平均基本薪金 A%2}?Ds  
average consumer expenditure 平均消费开支;一般消费开支 RWo B7{G  
average cost 平均成本 }AqD0Qd2Hj  
average cost of land production 增辟土地平均成本 \W^+vuD8  
average daily turnover 平均每日成交额 .A/H+.H;  
average daily wage rate 平均每日工资率 q)b?X ^  
average expenditure pattern 平均开支模式 ^b %8_?2m  
average growth rate 平均增长率 [1^wy#  
average net fixed assets 固定资产平均净值 ~(/HgFLLu  
average of relatives 相对价格平均数 b1]_e'jj  
average price 平均价格  0QqzS  
average propensity to consume 平均消费倾向;一般消费倾向 Fd&!-` T?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 E0]h|/A]  
average rate 平均率 MjC%6%HI  
average revenue 平均收入;平均收益 am+mXb  
average stock 平均库存;平均存货 p\;)^O4  
average yearly rent 平均年租 \Egc5{   
avoidance of double taxation 避免双重课税 "@w%TcA  
avoidance of tax 避税
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
路过,看过,不回不道德!!!
级别: 大掌柜
发帖
7343
铜板
6618
人品值
1388
贡献值
28
交易币
100
好评度
7488
信誉值
10
金币
0
所在楼道
学一楼
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 lV6[d8P  
R 0HVLQI  
给你加分了
描述
快速回复

您目前还是游客,请 登录注册
欢迎提供真实交流,考虑发帖者的感受
认证码:
验证问题:
3+5=?,请输入中文答案:八 正确答案:八