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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: d@G}~&.|  
A share A股;甲类股份 fiN3xP]V  
abatement of tax 减税;减扣免税额 OOz[-j>'Y+  
ABN AMRO Bank N.V. 荷兰银行 W$Yc'E ;  
above-the-line expenditure 线上项目支出;经常预算支出 d{de6 `  
above-the-line receipt 线上项目收入;经常预算收入 )& <=.q  
ABSA Asia Limited 南非联合亚洲有限公司 w7n373y%  
absolute change 绝对数值变更 y tf b$;|  
absolute expenditure 实际开支 D'hW|  
absolute guideline figure 绝对准则数字 N#_GJSG_|  
absolute interest 绝对权益 !GQ\"Ufs>  
absolute order of discharge 绝对破产解除令 vuFBET,  
absolute profit margin 绝对利润幅度 Z0>DNmH*  
absolute value 实值;绝对值 \Ro^*4B  
absolutely vested interest 绝对既得权益 BiZ=${y  
absorbed cost 已吸收成本;已分摊成本 ([V V%ovZ  
absorption 吸收;分摊;合并 lM[XS4/TRa  
absorption rate 吸收率;摊配率;分摊率 =FT98H2*|  
ACB Finance Limited 亚洲商业财务有限公司 n7YEG-J  
acceptable form of reciprocity 合理的互惠条件 {gaai  
acceptable rate 适当利率;适当汇率 ?[MsQQd~  
acceptance agreement 承兑协议 tD Cw-  
acceptance for honour 参加承兑 KB!|B.ChN(  
acceptor 承兑人;接受人;受票人 zPKr/  
acceptor for honour 参加承兑人 e~T@~(fft  
accident insurance 意外保险 ;u(Du-Os!  
Accident Insurance Association of Hong Kong 香港意外保险公会 Mf#83 <&K  
accident insurance scheme 意外保险计划 UYtuED  
accident year basis 意外年度基准 o(Cey7  
accommodation 通融;贷款 02k4 N%  
accommodation bill 通融票据;空头票据 7RvUH-S[  
accommodation party 汇票代发人 &X]\)`j0  
account balance 帐户余额;帐户结余 A[YpcG'9  
account book 帐簿 l@hjP1o  
account collected in advance 预收款项 mG1 IQ!  
account current book 往来帐簿 _ZAchzV  
account of after-acquired property 事后取得的财产报告 ;|cTHGxbE  
account of defaulter 拖欠帐目 ec|/ /  
account payable 应付帐款 >u(>aV|A  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }Y17*zp%  
account receivable 应收帐款 xyE1Gw`V  
account receivable report 应收帐款报表 {A o,t+j  
account statement 结单;帐单;会计财务报表 9lo [&^<  
account title 帐户名称;会计科目 'snYu!`z  
accountant's report 会计师报告 2w$t wW-  
Accountant's Report Rules 会计师报告规则 oiX"Lz{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Sj(F3wY  
Accounting Arrangements 《会计安排》 STA4 p6  
accounting basis 会计基础 *AIEl"29  
accounting by Official Receiver 破产管理署署长呈交的帐目 !"TZ:"VZU  
Accounting Circular 《会计通告》 -gz0md|Y  
accounting class 会计类别 )P>u9=?,=E  
accounting date 记帐日期;会计结算日期 D8# on!  
accounting for money 款项核算 N6[i{;K@N{  
Accounting Officer 会计主任 Gj /3kS~@  
accounting period 会计报告期;会计期 ,s^<X85gp\  
accounting policy 会计政策;会计方针 6dEyv99  
accounting practice 会计惯例 -)y%~Zn  
accounting principle 会计准则 ib0g3p-Lc  
accounting record 会计记录 'iLH `WE  
accounting report 会计报告 {hO`6mr&t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H2-28XGc  
Accounting Society of China 中国会计学会 @l UlY2  
accounting statement 会计报表 te4= S  
accounting system 会计制度;会计系统 VRW] a  
accounting transaction 会计事项;帐务交易 ehAu^^Q>  
accounting treatment 会计处理 HZ*0QgW\(5  
accounting year 会计年度 I6LD)?  
accretion 增值;添加 SgE/!+{  
accrual 应计项目;应累算数目 L{ymI) Y^  
accrual basis 应计制;权责发生制 XO F1c3'H  
accrual basis accounting 应计制会计;权责发生制会计 u.|~$yP.!  
accrue 应累算;应计 EC?Efc+O  
accrued benefit 应累算利益 i(6J>^I  
accrued charges 应计费用 Kt.~aaG_  
accrued cumulative preference share dividend 应累算的累积优先股股息 n!He&  
accrued expenses 应累算费用 sxED7,A  
accrued interest payable 应付利息;应计未付利息 pD@zmCU  
accrued interest receivable 应收利息;应计未收利息 i$-#dc2qY  
accrued right 累算权益 &VWlt2-R0h  
accruing profit 应累算的利润 Cv=GZGn-  
accumulated fiscal reserve 累积财政储备 ~L+]n0*  
accumulated profit 累积利润;滚存溢利 ^Dx#7bsDZR  
accumulated reserve 累积储备 4rU! 4l  
accumulation of surplus income 累积收益盈余 G7* h{nE  
acquired assets 既得资产 cUDgM  
acquisition 收购;购置;取得 &4$oudn  
acquisition cost 购置成本 WO,xMfK  
acquisition expenses 购置费用 r5/R5Ga^  
acquisition of 100% interest 收购全部股权 5GAy "Xd  
acquisition of control 取得控制权 1:= `Y@.S  
acquisition of fixed assets 购置固定资产 $X+u={]  
acquisition of shell “买壳” u:` y]  
acquisition price 收购价 g3?U#7i  
act of God 天灾 ? 4)v`*  
acting partner 执事合伙人 I&1!v8  
active market 买卖活跃的市场;交投畅旺的市场;旺市 C/v}^#cLD  
active partner 积极参与的合伙人 H*W):j}8  
active trading 交投活跃 %>XN%t'6aT  
actual circulation 实际流通 | D.C!/69  
actual cost 实际成本 hWcTI{v  
actual expenditure 实际开支;实际支出 i.rU&yT%  
actual income 实际入息;实际收入;实际收益 z4} %TT@^  
actual market 现货市场 wh~s Z  
actual price 现货价;实际价格 uf@U:V  
actual profit 实际利润 O=jN&<rb  
actual quotation 实盘;实际价位;实际报价 DPJh5d  
actual year basis 按实际年度计算 MPRO !45Z  
actuals 实货 f(u&XuZ  
actuarial investigation 精算调查 ]RFdLV?  
actuarial principle 精算原则 g<[rH%\6fg  
actuarial report 精算师报告 5z]\$=TE  
Actuarial Society of Hong Kong 香港精算学会 $ehg@WK}.  
actuarial valuation 精算师估值 F$hZRZ  
actuary 精算师 Ud3""C5B  
ad referendum agreement 暂定协议;有待覆核的协定 GH3#E*t+[  
ad valorem duty 从价税;按值征税 Qp!Y.YnPd_  
ad valorem duty system 从价税制 cINHH !v  
ad valorem fee 从价费 H|+tC=]4IZ  
ad valorem tariff 从价关税 5iWe-xQ>  
additional allowance 额外免税额 4-:7.I(hq  
additional amount for unexpired risk 未过期风险的额外款额 =p\Xy*  
additional assessable profit 补加应评税利润 c#q"\"  
additional assessment 补加评税 6d{j0?mM  
additional commitment 额外承担 B2hfD-h,>  
additional commitment vote 额外承担拨款 P&t;WPZ  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H(\V+@~>AD  
additional dependent parent allowance 供养父母额外免税额 i@$-0%,  
additional provision 额外拨款 *e<_; Kr?  
additional stamp duty 附加印花税 V8'`nuC+  
additional tax 补加税罚款;补加税款 U4wpjHg  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 $ly0h W  
adjudged bankrupt 被裁定破产 }~*rx7p  
adjudicated bankrupt 裁定破产人 ~+m,im8}  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9)Yw :  
adjudication of bankruptcy 裁定破产;宣告破产 6D9o08  
adjudication of insolvency 裁定无力偿还债务 hmGdjw t$  
adjusted actual 经调整的实数;调整后的实数 <7g Ml  
adjusted current assets 经调整的流动资产;调整后的流动资产 z/vDgH!s  
adjusted figure 经调整的数字;调整后的数额 jpO38H0)  
adjusted liabilities 经调整的负债;调整后的负债 XZ:1!;  
adjusted loss 经调整的亏损;调整后的亏损 YMAQ+A!  
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 <-|SIF  
adjusted profit 经调整的利润;调整后的利润 `)tK^[,<W  
adjusted surplus 经调整的盈余额;调整后的盈余额 <"I?jgo  
adjusted value 经调整的价值;调整后的价值 piu0^vEEH  
adjustment 调整;修订;理算〔保险〕 8!j=vCv  
adjustment centre 调剂中心 DM2Q1Dh3  
adjustment lag 调整过程的时间差距;调整时差 $'$>UFR  
adjustment mechanism 调整机制 /w~C~6z @!  
adjustment of loss 亏损调整 >i8~dEbB  
adjustment process 调整过程;调整程序 {aJz. `u\  
adjustment range 调整幅度 z]>9nv`b  
administered exchange rate 受管制汇率 bhKV +oN  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 slSR=XOG  
administration expenses 行政费用 ;Prg'R[o;  
administration fee 手续费;行政费 2k3 z'RLG  
administration in bankruptcy 破产管理 FR'b`Xv:  
administration order 遗产管理令 s, -*q}  
administrator 管理人;遗产管理人 EVSK8T,  
administrator of the estate 遗产管理人 |!5@xs*T  
admission of debt 债项承认书 Y\u_+CG*  
admission of proof 接纳债权证明 /.-m}0h|W-  
advance 放贷款项;垫付款项;预支款项;预付款项 @}G|R\2P  
advance account 暂支帐目;预付款帐户 6 ">oo-  
advance compensation 预付补偿金 fMB4xbpD  
advance from shareholder 股东垫款 M+UMR+K  
advance pending reimbursement 预支以待日后付还 kh&_#,  
advanced economy 先进经济体系 <`mOU} 0 )  
advancement 预付;预付财产 S&|VkZR)  
advances warrant 垫款令 L{K*~B-p  
advancing 贷出 4JK@<GBK6  
adverse balance 逆差 2))t*9;h  
adverse exchange 逆汇 Nz @8  
advertisement addressed to shareholders 在报章刊登的致股东通告 !pS~'E&q  
advice for collection 托收通知书 sWW\bK0B4  
advice of drawing 提款通知书;汇票通知书 sbjtL,  
advice of payment 付款通知 XbXgU#%  
Advisory Committee [Securities and Futures Commission] (lb`#TTGx  
谘询委员会〔证券及期货事务监察委员会〕 &U0WkW   
Advisory Committee on Diversification 经济多元化谘询委员会  /Ef4EX0  
affidavit 誓章;遗产申报誓章 |QqWVelc  
affidavit of no receipt 述明无收款的誓章 q @*UUj@   
affiliate 联号;联营公司;附属公司 eHROBxH&  
affiliated company 附属公司;联号;联营公司 WnO DDr  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +cw{aI`a8  
affordability 负担能力 U;>B7X;`E4  
African Development Bank [AfDB] 非洲开发银行 > ";%2 u1  
after-acquired property 事后取得的财产 C[W5d~@;E  
after-hours dealing 市后交易 YRu%j4Tx  
after-tax profit 税后盈利;税后利润;税后溢利 ^~*8 @v""  
agency agreement 代理协议 @d P~X  
agency expenses 代理机构的开支 Wb'*lT0=  
agency fee 代理费 >2t cEz%  
Agency Law 《代理法》 DlS&qFs  
agent 代理人;承销人 Xi*SDy  
agent of company 公司代理人 j>V"hf  
agent's fee 代理人费;经纪费 =*[, *A  
aggregate 总计;总数;总体数字 >VypE8H]x  
aggregate amount 总款额;总额 9$EH K  
aggregate assets and liabilities 总体资产与负债 r"1A`89  
aggregate at constant price 按固定价格计算的总体数字 c_[ JjG^?P  
aggregate demand 总需求 XNK 43fkB.  
aggregate gross position 总持仓量 L<"k 7)k  
aggregate limit 总限额 Cea"qNq=k  
aggregate of salaries tax 合计薪俸税 x:vrK#8D>  
aggregate performance 总体表现;总体业绩 n=r= u'oi  
aggregate supply 总体供应  TVj1C  
aggregate surplus 总盈余 gBfX}EK7F  
aggregate total 整体总额 #VQ36pCd  
aggregate value 总值;合计价值 ! 7Nn ]Lx  
aggregated basis 合计基准 3lyQn "  
aggregated net chargeable income 合计应课税入息实额 _i.({s&_9  
aggregation 合并计算;合计;总和 I@+lFG   
aggregation of incomes of husband and wife 夫妇入息合并计算 ,$o-C&nC  
aggregation of property 财产的总和 wbl ${@4  
agio 差价;贴水 8\P JSr  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 i:R!T,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \S'cW B  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 oNrEIgaA(+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ep,1}Dx  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 %pd5w~VP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ?#U0eb5u  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 `$f\ %  
agreement for a settlement 授产协议 %d ZM9I0  
agreement for assignment 转让协议 YlG; A\]k  
agreement for sale 售卖协议;买卖协议 E#8J+7  
agreement for sale and purchase 买卖协议 .!!79 6hS  
agreement for the payment of interest 支付利息协议 iczs8gj*  
agreement for the repayment of money 还款协议 z{@= _5;  
agreement of reinsurance 再保险协议 IOn`cbV:  
Agricultural Bank of China 中国农业银行 %~ ;nlDw  
air passenger departure tax 飞机乘客离境税 il=?of\,i  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 '/n\Tg+  
airport tax 机场税 Xk 5oybDI  
alcohol duty 酒精税 d|R HG  
alienation 让与;让渡;转让 D1"1MUSod  
alimony 生活费;赡养费 S|s3}]g9  
All Ordinaries Index [AOI] 所有普通股指数 X"laZd947>  
all risks 全险;综合险 (=6P]~,  
All Sales Record for Stock Market 《股票市场成交报告》 VvzPQk  
Allied Capital Resources Limited 新联财务有限公司 xAFek;GY?  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 fYv ;TV>73  
allocation letter 拨款信件 I4A ;  
allocation of fund 分配款项;预留款项 !2/l9SUi  
allocation of profit 利润分配;溢利分配 Cb+P7[X-  
allocation warrant 拨款令 `6dy U_f  
allotment 分配;配股 YAX #O\,  
allotment notice 股份配售通知;配股通知 Y#GT*V  
allotment of shares 股份分配 [>Ikitow  
allowable 可获宽免;免税的 R %Rv  
allowable business loss 可扣除的营业亏损 N=hSqw[  
allowable expenses 可扣税的支出 @+[Y0_  
allowance 免税额;津贴;备抵;准备金 3AX?B~s  
allowance for debts 债项的免税额 2#,8evH  
allowance for depreciation by wear and tear 耗损折旧免税额 =mDy@%yx!  
allowance for funeral expenses 殡殓费的免税额 oM/B.U2a  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 kOo>Iy  
allowance for repairs and outgoings 修葺及支出方面的免税额 _a?wf!4>P  
allowance to debtor 给债务人的津贴 Q1]V|S;)X  
alteration of capital 资本更改 ]Fb8.q5(Y  
alternate trustee 候补受托人 W,0KBkkp  
amalgamation 合并 9)8*FahW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 R:SIs\%o  
ambit of charges 征税范围;收费范围 Vj?*= UL  
amended valuation 经修订的估值 DX]z=d)tc  
American Commodities Exchange 美国商品交易所 aY3pvOV  
American Express Bank Limited 美国运通银行 lqhHbB  
American Stock Exchange 美国证券交易所 ke{DFq h  
amortization 摊销 $Vd?K@W[h  
amount due from banks 存放银行同业的款项 qb#V)  
amount due from banks abroad 存放海外银行同业的款项 _SU,f>  
amount due from holding companies 控股公司欠款 lr)G:I#|  
amount due from local banks 存放本港银行同业的款项 $IZ *|>(  
amount due to banks 银行同业的存款 s0x@ u  
amount due to banks abroad 海外银行同业的存款 kfH9Y%bOy  
amount due to holding companies 控股公司存款 !NlB%cF  
amount due to local banks 本港银行同业的存款 ]W89.><%14  
amount due to outport banks 外埠银行同业的存款 n=lggBRx  
amount for note issue 发行纸币的款额 c80"8r  
amount of bond 担保契据的款额 D N2hv2  
amount of consideration 代价款额 C@l +\M(  
amount of contribution 供款数额 Zw3hp,P]  
amount of indebtedness 负债款额 tyBg7dP  
amount of principal of the loan 贷款本金额 F(0pru4u  
amount of rates chargeable 应征差饷数额 a,en8+r ]  
amount of share capital 股本额 Yj|c+&Ng  
amount of sums assured 承保款额 0j-F6a*p'1  
amount of variation 变动幅度 VQZT.^  
amount of vote 拨款数额 bQ${8ZO  
amount payable 应付款额 Udb0&Y1^  
amount receivable 应收款额 pO-)x:Wg  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gDUoc*+h  
analysis 分析 J tn&o"C  
ancillary risk 附属风险 o(S^1j5  
annual account 周年帐目;周年帐目报表;年度决算;年结 ee__3>H"/  
annual accounting date 年结日期 rd f85%%7  
annual allowance 每年免税额;年积金;年度津贴;年津 ?j},O=JFn  
annual balance 年度余额 _rWTw+ L  
annual disposable income 每年可动用收入 (7 ]\p  
annual estimates 周年预算 AmUe0CQ:k'  
annual fee 年费 K6 PC&+x  
annual general meeting 周年大会 2n"*)3Qj  
annual growth rate 年增率;每年增长率 X.r!q1_c  
annual long-term supplement 长期个案每年补助金 Qe' PAN=B  
annual pensionable emolument 可供计算退休金的年薪 % B7?l  
annual report 年报 AZBY, :>D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ]G$!/vXP  
annual return 周年报表;周年申报表;每年报税表格 ;NvhL|R  
Annual Return Rules 《周年报表规则》 C/grrw  
annual review of consumer prices 每年消费物价回顾 \, X?K  
annual roll-forward basis 逐年延展方式 P17]}F``  
annual salary 年薪 $n_sGr  
annual statement 年度报表;年度决算表 tPMg Z  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 0|f_C3  
annuitant 年金受益人 8. ~Euz  
annuity 年金 btkMY<o7  
annuity contract 年金合约 EHE6 -^F  
annuity on human life 人寿年金 @i1.5z  
antecedent debt 先前的债项 -f 'q  
ante-dated cheque 倒填日期支票 8k*k  
anticipated expenditure 预期开支 ]c~rPi  
anticipated net profit 预期纯利 n^I|}u\  
anticipated revenue 预期收入 ^O,6(@>  
anti-inflation measure 反通货膨胀措施 xq#]n^  
anti-inflationary stance 反通货膨胀立场 ) 2*|WHO  
apparent deficit 表面赤字 0(.R?1*:Rf  
apparent financial solvency 表面偿债能力 v@<lEG#$"|  
apparent partner 表面合伙人 Y }g6IK}  
application for personal assessment 个人入息课税申请书 a'L7y%  
application of fund 资金应用 dnhpWV hn  
application to release as liquidator and to destruct the books of accounts and documents :7'0:'0$t  
申请免除清盘人职务及毁灭帐簿与文件 j+ T\c2d  
appointed actuary 委任精算师 bx'B;rZr  
appointed auditor 委任核数师;委任审计师 cmC&s'/8`D  
appointed trustee 委任的受托人 TO;]9`~;Mu  
appointer 委任人 0[3tW[j  
apportioned pro rata 按比例分摊 Hr_x~n=w  
apportionment 分配;分摊 *jqPKK/  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 '!2  
apportionment formula 分摊方程式 \)s 3]/"7  
apportionment of estate duty 遗产税的分摊 r]K0 ]h@B  
appraisal 估价;评估 9EY_R&Yq%  
appreciable growth 可观增长 >LRaIU>  
appreciable impact 显着影响 vzgudxG'z  
appreciable increase 可观增长 pQ6t]DJ4  
appreciation 增值;升值 PhaQ3%  
appreciation against other currencies 相对其他货币升值 %%H. &*i,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 }9fV[zO  
appreciation tax 增值税  4pOc`  
appropriation 拨款;拨用;拨付 !IrKou)/_  
appropriation account 拨款帐目 5juCeG+Z  
Appropriation Bill 拨款法案 Kk"B501  
appropriation-in-aid system 补助拨款办法 iJ~iJ'vf  
approved assets 核准资产 |cBF-KNZ  
approved basket stock 认可一篮子证券 w{UKoU  
approved budget 核准预算 u9[w~U#  
approved charitable donation 认可慈善捐款 w2mlqy2L  
approved charitable institution 认可慈善机构 [pyXX>:M  
approved currency 核准货币;认可货币 .bl/At3A  
approved estimates 核准预算  Q-3J0=  
approved estimates of expenditure 核准开支预算 }F9?*2\/  
approved overseas insurer 核准海外保险人 f+(w(~O  
approved overseas trust company 核准海外信托公司 5la]l  
approved pooled investment fund 核准汇集投资基金 ~S<F  
approved provident fund scheme 认可公积金计划 . LVOaxT  
approved provision 核准拨款 -2m Ogv  
approved redeemable share 核准可赎回股份 F$pd]F!#  
approved regional stock 认可地区性证券 & m ";D  
approved retirement scheme 认可退休金计划 iH -x  
approved subordinated loan 核准附属贷款 Q(eQZx{  
arbitrage 套戥;套汇;套利 0yEyt7 ~@  
arbitrageur 套戥者;套汇者 )SZ,J-H08w  
arbitrary amount 临时款项 5=;I|l,  
arrangement 措施;安排;协定 bKbpI>;[  
arrears 欠款 d%|#m)  
arrears of pay 欠付薪酬 7G #e~,M5  
arrears of revenue 逾期未收税款;逾期未收的帐项 '}[L sU  
articles of association 组织章程;组织细则;组织章程细则 c^/?VmCQ}  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nV6g]#~ @  
ascertainment of profit 确定利润 g960;waz3  
"Asia Clear" “亚洲结算系统” ri_6 wbPp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 I<o4l[--  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~+NFWNgN  
Asian Development Fund [ADF] 亚洲发展基金 \|4MU"ri  
Asian dollar bond 亚洲美元债券 J}`$WL:  
Asian dollar market 亚洲美元市场 )^a#Xn3z  
Asian dollar rate 亚洲美元利率 [/`Hz]R  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 GA@Q:n8UuR  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 70l;**"4  
asked price 沽盘;喊价;索价;卖方报价 ~$`YzK^*X  
assessable income 应评税入息 V s t e$V  
assessable loss 应评税亏损 D +%k1  
assessable profit 应评税利润  /o3FK  
assessable value 应评税值 y8 u)Q  
assessed profit 估定利润 qSs^}eN  
assessed value 经评估价值 rcb/X`l=  
assessment 评税;评定;估价;评税单 rG'k<X~7  
assessment number 评税编号;估价编号 ?z36mj"`o  
assessment of additional tax 补加税评税 i /U{dzZ  
assessment of performance 业绩评估;实绩评价 t 1'or  
Assessor 评税主任 $@!&ML  
asset price bubbles 资产价格泡沫 ?^A:~"~  
asset-backed securities 具资产保证的证券 dg@/HLZ  
assets accretion 资产增值 :a<TV9?H0  
assets and liabilities 资产与负债 %>}7 $Y%  
assets betterment statement 资产递增表;资产改进表 Z["nY&.sI  
assets lending 实物放款;有抵押贷款 ~5?n&pF  
assets of the company passing on the death 死者去世时转移的公司资产 i!-sbwd7  
assets pledged as security for liabilities 用作负债抵押的资产 ,Onm!LI=  
assets portfolio 资产投资组合 lfG&V +S1  
assets price 资产价格 wtick~)  
assets quality 资产质素 GHrT?zEX  
assets realization 资产变现 ,oVBgCf  
assets refinancing arrangement 资产再集资安排 ?;QKe0I^  
assets securitization 资产证券化 =1B&d[3;  
assets situated outside Hong Kong 在香港以外地方的资产 5 /VB'N#7s  
assets stripping 削减资产;拆卖资产 nylIP */  
assets value 资产值 A>,fG9pR  
assignee 承让人 +mF 2yh  
assignment 转让;转让书;转让契 aD`e]K ^L  
assignment of interest 权益转让 zU=[Kc=$  
assignment of letters patent and trade mark 专利证书及商标转让 +4vX+;: br  
assignment of property 物业转让;物业转让书 &(1NOyX&  
assignment right 转让权 B=xZkc  
assignor 转让人 &K*_/Q '\  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ATkqzE`;  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #6Ph"\G/  
associate member 附属会员 8*){*'bf  
associated body corporate 相联法人团体 .aRxqFi_  
associated company 相联公司;联属公司 1;9E*=  
associated corporation 相联法团 uy%PTi+A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -5B([jHgR  
公认会计师公会〔英国〕 43]&SXprH  
Association of Futures Exchange Brokers 香港期货经纪协会 oU6g5  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~Q\uP(!D  
association of underwriters 承保人组织 { J%$.D(/  
assumption of control 接管 f3&//h8  
assurance 担保;保险;转易;转易书 +f~3FXM  
assurance of interest 权益的转易 aQuy*\$$  
at 19XX price 按一九XX年价格计算 Ss/="jC  
at a discount 按赔价计算;按贴水价格计算;打折扣 mq} #{  
at a premium 按溢价计算;按升水价格计算 <p8y'KAlc  
at call 通知付款;按通知 K\r=MkA.>  
at constant market price 按固定市价计算 ?Qp_4<(5  
at constant price 按固定价格计算 im\Ws./  
at cost 按成本计算 s'w 0pZqj  
at current market price 按当时市价计算;按现时市价计算 _!Q\Xn  
at current price 按当时价格计算;按现时价格计算 ZdzGJ[$  
at factor cost 按要素成本计算;按生产要素成本计算 AFA*_9Ut  
at money-of-the-day price 按付款当日价格计算 aM1JG$+7G  
at or better 按指定或较佳价位〔买卖指令〕 cHd39H9  
at par 按面值计算;平价 d$ 7 b  
at sight 见票即付 )y Y;%  
at the close 按收市盘 a"N_zGf2$  
at the opening 按开市盘 Vp94mi#L }  
attestation 见证;见证条款 1T`"/*!  
at-the-money option 平价期权 =l_"M  
attorney 受权人;受托代表人 ~1!kU 4  
attornment 新拥有人承认书 9_dsiM7CT  
attributable profit 可归属利润 D1/$pA+B  
attributable share value 可归属股份价值 =jHy6)6w  
Auckland Stock Exchange 奥克兰证券交易所 NP/2gjp  
auction 拍卖 51usiOq  
auctioneer 拍卖商 gQG iph |  
audit 审计;核数 eT?LMBn\  
Audit Commission 审计署 +t6m>IBu  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t, YAk ?}  
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〕 )&-+:u0  
audit review 帐目审查 3xY]Lqwv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <C xet~x  
audited account 审计帐目;经审计的帐目 W%:zvqg v  
audited annual account 经审计的周年帐目 f>PU# D@B  
audited balance sheet 经审计的资产负债表 7 {<lH%Tn  
auditor 核数师;核数主任;审计师 ]d(}b>gR~(  
auditor's certificate 核数师证明书;审计师证明书 $SgD| 9  
auditor's report 核数师报告;审计师报告 p.olXP  
Aussie bond 澳元债券 ] lTfi0}g_  
austerity budget 紧缩预算 YiMecu  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \rO>F E  
Australia All Ordinaries Index 澳洲所有普通股票指数 yh!vl&8M  
Australian Dollar [AUD] 澳元 -|mRJVl8  
Australian Options Market 澳大利亚期权市场 [G)Sq;  
Australian Securities Commission 澳洲证券事务监察委员会 #d(r^U#I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 osI(g'Xb  
Australian Stock Exchange 澳大利亚证券交易所 )2hoO_l:  
Austrian Schilling [ATS] 奥地利先令 wkw/AZ{27  
authentication 认证;鉴证 tam/FzVw  
authority to purchase 委托购买证;委购书 wxrT(x|  
authorization 认可;核准;授权;授权书 Reo0ZU>  
authorization by direction 指示授权 wtyu"=  
authorization by instruction 指令授权 e2F7G>q:5  
authorization by warrant 令状授权 sP!qv"u  
authorization of unit trust 单位信托的认可 mer{Jy s  
authorized agent 指定代理人 E$ rSrT(  
authorized capital 法定资本 W,+91rup  
authorized clerk 出市员 *4E,| IJ  
authorized dealer 认可交易商 vA`.8U 0S  
authorized financial institution 认可财务机构 QkAwG[4  
authorized fund 认可基金 64@s|m*  
authorized fund house 获授权的基金公司;认可基金公司 GC2<K  
authorized institution 认可机构 :gC2zv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5#PhaVc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 tp&iOP6O  
authorized insurer 获授权保险人;获认可承保人 4dAhJjhgD  
authorized investment 特准投资项目 J>Ha$1}u/  
authorized person 获授权人 f|)t[,c  
authorized representative 获授权代表 NST6pu\,U  
authorized share capital 法定股本 ~Otf "<  
automated quotation system 自动报价系统 T~E83Jw  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] sjGZ ,?%  
自动交易系统〔香港期货交易所有限公司〕 7\ lb+^$  
automatic adjustment mechanism 自动调整机制 cCs:z   
automatic adjustment system 自动调整系统 WBIS  
Automatic Clearing House 自动票据交换所 CTYkjeej  
automatic exchange rates accumulation system 自动化汇率累集系统 Wi<Fkzj  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 NM]/OKs'H  
automatic teller machine [ATM] 自动柜员机 lB-7.  
autopay 自动转帐 n66 _#X  
available assets 可用资产 /j As`"U  
available fiscal reserve 现存财政储备 T~Cd=s(T"  
available profit 可用利润 ' r/1+.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WDq3K/7\  
average 平均;平均数;海损 NGu]|p  
average basic salary 平均基本薪金 +l\Dp  
average consumer expenditure 平均消费开支;一般消费开支 T rW3@@}j  
average cost 平均成本 R >TtAm0N  
average cost of land production 增辟土地平均成本 @UX`9]-P  
average daily turnover 平均每日成交额 QNY{ p k  
average daily wage rate 平均每日工资率 )g9qkQ8q  
average expenditure pattern 平均开支模式 Yaqim<j  
average growth rate 平均增长率 fz*6 B NJ  
average net fixed assets 固定资产平均净值 kCV OeXv  
average of relatives 相对价格平均数 DQd&:J@?  
average price 平均价格 8*X8U:.0o  
average propensity to consume 平均消费倾向;一般消费倾向 K"61i:F  
average propensity to save 平均储蓄倾向;一般储蓄倾向 q!4dK4`#5  
average rate 平均率 6gXc-}dp  
average revenue 平均收入;平均收益 FgxQ}VvlH  
average stock 平均库存;平均存货 0Qz \"gr  
average yearly rent 平均年租 p*Cbe\  
avoidance of double taxation 避免双重课税 U<x3=P  
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 !TcjB;q'  
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