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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: Xr@]7: ,  
A share A股;甲类股份 4>&%N\$*  
abatement of tax 减税;减扣免税额 ^l4=/=RR  
ABN AMRO Bank N.V. 荷兰银行 .:b|imgiv  
above-the-line expenditure 线上项目支出;经常预算支出 -C|1O%.  
above-the-line receipt 线上项目收入;经常预算收入 >f$>Odqe  
ABSA Asia Limited 南非联合亚洲有限公司 (E*eq-8  
absolute change 绝对数值变更 4j'cXxo  
absolute expenditure 实际开支 WU -_Y^  
absolute guideline figure 绝对准则数字 75LIQ!G|=  
absolute interest 绝对权益 /i#~#Bn|  
absolute order of discharge 绝对破产解除令 czV][\5  
absolute profit margin 绝对利润幅度 m*MfGj(  
absolute value 实值;绝对值 / b_C9'S  
absolutely vested interest 绝对既得权益 1 f;k)x  
absorbed cost 已吸收成本;已分摊成本 E$'Zd,|f=  
absorption 吸收;分摊;合并 Sb&[V>!2^  
absorption rate 吸收率;摊配率;分摊率 #;32(II  
ACB Finance Limited 亚洲商业财务有限公司 ']hB_ 4v  
acceptable form of reciprocity 合理的互惠条件  Wb/q&o  
acceptable rate 适当利率;适当汇率 HNRZ59Yyq  
acceptance agreement 承兑协议 X;I;CZ={  
acceptance for honour 参加承兑 *c+Kqz-  
acceptor 承兑人;接受人;受票人 F`$V H^%V  
acceptor for honour 参加承兑人 $=iV)-  
accident insurance 意外保险 <"g ^V  
Accident Insurance Association of Hong Kong 香港意外保险公会 ;oQ*gd  
accident insurance scheme 意外保险计划 <d GGH  
accident year basis 意外年度基准 XJ|CC.]1u  
accommodation 通融;贷款 jQp7TdvLE$  
accommodation bill 通融票据;空头票据 =~i~SG/f  
accommodation party 汇票代发人 EVW{!\8[  
account balance 帐户余额;帐户结余 JEK 6Ms;)A  
account book 帐簿 w}<CH3cx  
account collected in advance 预收款项 ^f -?xXPx  
account current book 往来帐簿 e.<$G'  
account of after-acquired property 事后取得的财产报告 oc>ne]_'  
account of defaulter 拖欠帐目 s^]F4'  
account payable 应付帐款 y^#jM  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 L)5YX-?  
account receivable 应收帐款 q#$4Kt;  
account receivable report 应收帐款报表 3:f<cy   
account statement 结单;帐单;会计财务报表 3JiJ,<,7  
account title 帐户名称;会计科目 ~@x@uY$5  
accountant's report 会计师报告 %8)GuxG*  
Accountant's Report Rules 会计师报告规则 xbFoXYqgP  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ZLBv\VQ  
Accounting Arrangements 《会计安排》 R)AFaP |  
accounting basis 会计基础 Ub%al D  
accounting by Official Receiver 破产管理署署长呈交的帐目 o!`.LL%  
Accounting Circular 《会计通告》 Rl7V~dUY  
accounting class 会计类别 +)#d+@-  
accounting date 记帐日期;会计结算日期 |-Z9-rl  
accounting for money 款项核算 MOuI;EF  
Accounting Officer 会计主任 >g ]S"ku|  
accounting period 会计报告期;会计期 #-ioLt%  
accounting policy 会计政策;会计方针 /hPgOaB  
accounting practice 会计惯例 V=pg9KR!T  
accounting principle 会计准则 %C_RBd  
accounting record 会计记录 6OJ`R.DM`  
accounting report 会计报告 xr uQ=Q  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 tK3.HvD  
Accounting Society of China 中国会计学会 4}FuoQL  
accounting statement 会计报表 {%(_Z`vI  
accounting system 会计制度;会计系统 ]wg+zOJu]+  
accounting transaction 会计事项;帐务交易 `c^ _5:euX  
accounting treatment 会计处理 $d4^e&s  
accounting year 会计年度 uP\?y(= "  
accretion 增值;添加 :*aBiX"  
accrual 应计项目;应累算数目 :xitV]1.   
accrual basis 应计制;权责发生制 FqOV/B /z2  
accrual basis accounting 应计制会计;权责发生制会计 Y|t]bb  
accrue 应累算;应计 bJJB*$jW=  
accrued benefit 应累算利益 m L#-U)?F  
accrued charges 应计费用 [-X=lJ:+h  
accrued cumulative preference share dividend 应累算的累积优先股股息 }JXAG/<  
accrued expenses 应累算费用 N5$L),?\y  
accrued interest payable 应付利息;应计未付利息 ?u/Uov@rD  
accrued interest receivable 应收利息;应计未收利息 jg]_'^pVzr  
accrued right 累算权益 [:x^ffs  
accruing profit 应累算的利润 gdupG  
accumulated fiscal reserve 累积财政储备 >5{Z'UWxh  
accumulated profit 累积利润;滚存溢利 lHBk&UN'  
accumulated reserve 累积储备 >yC1X|d~t  
accumulation of surplus income 累积收益盈余 +$KUy>  
acquired assets 既得资产 Np4';H  
acquisition 收购;购置;取得 HhN;&67~Z  
acquisition cost 购置成本 .'md `@t  
acquisition expenses 购置费用 x:W nF62  
acquisition of 100% interest 收购全部股权 ozZW7dveU  
acquisition of control 取得控制权 $=7[.z&  
acquisition of fixed assets 购置固定资产 / AFn8=9'^  
acquisition of shell “买壳” ;iJ*.wVq  
acquisition price 收购价 5CZii=@  
act of God 天灾 \IL/?J 5d  
acting partner 执事合伙人 a"^0;a  
active market 买卖活跃的市场;交投畅旺的市场;旺市 */iD68r|-  
active partner 积极参与的合伙人 1$Rua  
active trading 交投活跃 @ !0@f'}e  
actual circulation 实际流通 fcd\{1#u  
actual cost 实际成本 eRkvNI  
actual expenditure 实际开支;实际支出 fD3}s#M*G  
actual income 实际入息;实际收入;实际收益 o}&TFhT  
actual market 现货市场 gTE/g'3  
actual price 现货价;实际价格 kB-%T66\  
actual profit 实际利润 [A?Dx-R;(  
actual quotation 实盘;实际价位;实际报价 ?\MvAG7Y  
actual year basis 按实际年度计算 xc.(-g[  
actuals 实货 V @A+d[  
actuarial investigation 精算调查 \2(Uqf#_  
actuarial principle 精算原则 `9a %vN  
actuarial report 精算师报告 "oZ-W?IKE  
Actuarial Society of Hong Kong 香港精算学会 6-U+<[,x  
actuarial valuation 精算师估值 T8& kxp  
actuary 精算师 $Hcp.J[O  
ad referendum agreement 暂定协议;有待覆核的协定 fZK&h.  
ad valorem duty 从价税;按值征税 ezRhSN?  
ad valorem duty system 从价税制  -1Acprr  
ad valorem fee 从价费 3n;UXYJ%  
ad valorem tariff 从价关税 hj@< wU  
additional allowance 额外免税额 gs)wQgJ[  
additional amount for unexpired risk 未过期风险的额外款额 !|hxr#q=4  
additional assessable profit 补加应评税利润 t\ J5np  
additional assessment 补加评税 QiB ^U^f  
additional commitment 额外承担 q:4 51C  
additional commitment vote 额外承担拨款 x8i;uH\8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 BsV2Q`(gT  
additional dependent parent allowance 供养父母额外免税额 \}SA{)  
additional provision 额外拨款 cd1M0z  
additional stamp duty 附加印花税 5)fEs.r0U  
additional tax 补加税罚款;补加税款 |7Fe~TC  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 UR|UGldt_T  
adjudged bankrupt 被裁定破产 4fPbwiK j  
adjudicated bankrupt 裁定破产人 8&g|iG  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 tZlz0BY!  
adjudication of bankruptcy 裁定破产;宣告破产 *RugVH4  
adjudication of insolvency 裁定无力偿还债务 M)td%<_  
adjusted actual 经调整的实数;调整后的实数 '=?IVm #C  
adjusted current assets 经调整的流动资产;调整后的流动资产 va \ 5  
adjusted figure 经调整的数字;调整后的数额 x<#Z3Kla  
adjusted liabilities 经调整的负债;调整后的负债 Q2sX7 cE  
adjusted loss 经调整的亏损;调整后的亏损 qL kna  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ?;!d5Xuu  
adjusted profit 经调整的利润;调整后的利润 UELni,$  
adjusted surplus 经调整的盈余额;调整后的盈余额  nN!/  
adjusted value 经调整的价值;调整后的价值 i$HA@S  
adjustment 调整;修订;理算〔保险〕 P6,~0v(S  
adjustment centre 调剂中心 ~|+! xh  
adjustment lag 调整过程的时间差距;调整时差 t2Dx$vT*&  
adjustment mechanism 调整机制 jE!<]   
adjustment of loss 亏损调整 B. Rc s  
adjustment process 调整过程;调整程序 p!^.;c  
adjustment range 调整幅度 'EFSr!+  
administered exchange rate 受管制汇率 23XSQHVx  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 8s6~l.v  
administration expenses 行政费用 x ;V7D5 q  
administration fee 手续费;行政费 fx@Hd!nO~"  
administration in bankruptcy 破产管理 P$z8TDCH  
administration order 遗产管理令 Ipo?>To  
administrator 管理人;遗产管理人 V?U->0>Z4  
administrator of the estate 遗产管理人 J [}8&sn  
admission of debt 债项承认书 MNURYA=  
admission of proof 接纳债权证明 k,o|"9H  
advance 放贷款项;垫付款项;预支款项;预付款项 jEr/*kv  
advance account 暂支帐目;预付款帐户 e%#(:L  
advance compensation 预付补偿金 6x%uWZa'  
advance from shareholder 股东垫款 bp G`,[  
advance pending reimbursement 预支以待日后付还 b#%s!  
advanced economy 先进经济体系 _,V 9^  
advancement 预付;预付财产 B WdR~|2  
advances warrant 垫款令 k2Yh?OH  
advancing 贷出 k$`~,LJp  
adverse balance 逆差 HMsTm}d  
adverse exchange 逆汇 `Oz c L  
advertisement addressed to shareholders 在报章刊登的致股东通告 -QR&]U+  
advice for collection 托收通知书 =Q985)Y&  
advice of drawing 提款通知书;汇票通知书 U X)k;h  
advice of payment 付款通知 &|('z\k  
Advisory Committee [Securities and Futures Commission] n(^{s5 Rr  
谘询委员会〔证券及期货事务监察委员会〕 :G$f)NMK  
Advisory Committee on Diversification 经济多元化谘询委员会 D 3m4:z  
affidavit 誓章;遗产申报誓章 .{+<o  
affidavit of no receipt 述明无收款的誓章 &oJ=   
affiliate 联号;联营公司;附属公司 KKm &~^c  
affiliated company 附属公司;联号;联营公司 M&P?/Zi=L  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4$Oakl*l  
affordability 负担能力 m89-rR:Kc  
African Development Bank [AfDB] 非洲开发银行 uJ jm50R<  
after-acquired property 事后取得的财产 h=6Zvf<x  
after-hours dealing 市后交易 [<m1xr4"k  
after-tax profit 税后盈利;税后利润;税后溢利 7{HJjH!zx  
agency agreement 代理协议 >r+Dl\R  
agency expenses 代理机构的开支 Q]WjW'Ry\  
agency fee 代理费 R$( FrbC  
Agency Law 《代理法》 o33 wePx,  
agent 代理人;承销人 UFnz3vc  
agent of company 公司代理人 Hts.G~~8  
agent's fee 代理人费;经纪费 Zcq'u jU  
aggregate 总计;总数;总体数字 rlSar$  
aggregate amount 总款额;总额 JR/:XYS+  
aggregate assets and liabilities 总体资产与负债 b4`t, D  
aggregate at constant price 按固定价格计算的总体数字 lUWX[,  
aggregate demand 总需求 le%&r  
aggregate gross position 总持仓量 r7w1~z  
aggregate limit 总限额 n}?XFx!%  
aggregate of salaries tax 合计薪俸税 wi'CBfr'z  
aggregate performance 总体表现;总体业绩 \T)2J|mW  
aggregate supply 总体供应 "~~Js~  
aggregate surplus 总盈余 JWhi*je  
aggregate total 整体总额 TR:V7 d  
aggregate value 总值;合计价值 9W3zcL8  
aggregated basis 合计基准 L{y%\:]  
aggregated net chargeable income 合计应课税入息实额 hwkm'$}  
aggregation 合并计算;合计;总和 94bmK V_  
aggregation of incomes of husband and wife 夫妇入息合并计算 N"d M+  
aggregation of property 财产的总和 0BF'@r";  
agio 差价;贴水 o HqBNTyH  
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》 YTH3t] &  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Fd@n#DR `  
《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》 $'D|}=h<Y  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ut8v&i1?  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;&B;RUUnTO  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment c#'t][Ii  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Fj? Q4_  
agreement for a settlement 授产协议 }F3}-5![  
agreement for assignment 转让协议 ciRn"X=l  
agreement for sale 售卖协议;买卖协议 KQ0Zy  
agreement for sale and purchase 买卖协议 (]* Ro 8  
agreement for the payment of interest 支付利息协议 ? &ie;t<7  
agreement for the repayment of money 还款协议 l{tpFu9v  
agreement of reinsurance 再保险协议 O_%X>Q9  
Agricultural Bank of China 中国农业银行 \.c   
air passenger departure tax 飞机乘客离境税 .U.Knn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 &''lOS|  
airport tax 机场税 (tQ#('(w  
alcohol duty 酒精税 Pf`HF|NI  
alienation 让与;让渡;转让 o6LeC*  
alimony 生活费;赡养费 w|$i<OIi)  
All Ordinaries Index [AOI] 所有普通股指数 i("ok  
all risks 全险;综合险 64]_o/u5W4  
All Sales Record for Stock Market 《股票市场成交报告》 F+yu[Dh:  
Allied Capital Resources Limited 新联财务有限公司 *?sdWRbu}l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 DC?U +  
allocation letter 拨款信件 u#9H  
allocation of fund 分配款项;预留款项 aLZza"W  
allocation of profit 利润分配;溢利分配 uE{r09^q\  
allocation warrant 拨款令 , y%!s27  
allotment 分配;配股 wrw4Uxq  
allotment notice 股份配售通知;配股通知 t>nx#ErS  
allotment of shares 股份分配 9 <qAf`  
allowable 可获宽免;免税的 -/ 5" Py  
allowable business loss 可扣除的营业亏损 l":\@rm`  
allowable expenses 可扣税的支出 qffVF|7  
allowance 免税额;津贴;备抵;准备金 fmqHWu*wG  
allowance for debts 债项的免税额 z%ZAN-  
allowance for depreciation by wear and tear 耗损折旧免税额 TmI~P+5w  
allowance for funeral expenses 殡殓费的免税额 \F`%vZrKR  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 VK>ZH^-  
allowance for repairs and outgoings 修葺及支出方面的免税额 QD6<sw@]P  
allowance to debtor 给债务人的津贴 ~z;G$jd  
alteration of capital 资本更改 h- )tWJ c  
alternate trustee 候补受托人 'ii5pxeNI  
amalgamation 合并 SUv(MA&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XcN"orAo  
ambit of charges 征税范围;收费范围 ft |W  
amended valuation 经修订的估值 alr'If@7  
American Commodities Exchange 美国商品交易所 ]70V  
American Express Bank Limited 美国运通银行 )4h4ql W  
American Stock Exchange 美国证券交易所 mn5y]:;`  
amortization 摊销 Rr>nka)U  
amount due from banks 存放银行同业的款项 < cNJrer  
amount due from banks abroad 存放海外银行同业的款项 L\)GPTo!x  
amount due from holding companies 控股公司欠款 Y!!w*G9b  
amount due from local banks 存放本港银行同业的款项 PfF5@W;E;  
amount due to banks 银行同业的存款 h = <x%sie  
amount due to banks abroad 海外银行同业的存款 ,x (?7ZW>  
amount due to holding companies 控股公司存款 -^C^3pms  
amount due to local banks 本港银行同业的存款 C/34K(  
amount due to outport banks 外埠银行同业的存款 . W ~&d_n  
amount for note issue 发行纸币的款额 eK8y'VY  
amount of bond 担保契据的款额 "{TVd>9_  
amount of consideration 代价款额 ~`Uil=  
amount of contribution 供款数额 IR_&dWHyc  
amount of indebtedness 负债款额 cp| q  
amount of principal of the loan 贷款本金额 ~w Ekbq=  
amount of rates chargeable 应征差饷数额 r}?uZ"]=?  
amount of share capital 股本额 Mk-zeq<2z  
amount of sums assured 承保款额 z89!\Q  
amount of variation 变动幅度 xWC*DKV  
amount of vote 拨款数额 `MD%VHQ9U  
amount payable 应付款额 +!"GYPUXy  
amount receivable 应收款额 0oT~6BGm  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 *;E\,,Io  
analysis 分析 !>E$2}Q|]  
ancillary risk 附属风险 ,)u1r3@I^  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^T>P  
annual accounting date 年结日期 _!qi`A  
annual allowance 每年免税额;年积金;年度津贴;年津 :v$][jZ2  
annual balance 年度余额 $"e$#<g  
annual disposable income 每年可动用收入 5t=7-  
annual estimates 周年预算 H\r- ;,&  
annual fee 年费 @$G{t^&os  
annual general meeting 周年大会 BIQQJLu  
annual growth rate 年增率;每年增长率 A,PF#G(  
annual long-term supplement 长期个案每年补助金 gUa-6@  
annual pensionable emolument 可供计算退休金的年薪 !xD$U/%c  
annual report 年报 h#:_GNuF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ?^} z  
annual return 周年报表;周年申报表;每年报税表格 Ef)v("'w  
Annual Return Rules 《周年报表规则》 c_~tCKAZ   
annual review of consumer prices 每年消费物价回顾 kleE\ 8_  
annual roll-forward basis 逐年延展方式 ) dB?Ep|  
annual salary 年薪 s~i 73Qk/  
annual statement 年度报表;年度决算表 @IE.@1  
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 p;xMudM  
annuitant 年金受益人 jjJvyZi~J  
annuity 年金 $j(laD#AR  
annuity contract 年金合约 }.L:(z^L,Y  
annuity on human life 人寿年金 QgF2f/;!  
antecedent debt 先前的债项 f%[0}.wp  
ante-dated cheque 倒填日期支票 'QOV!D  
anticipated expenditure 预期开支 TxA%{0  
anticipated net profit 预期纯利 5K#<VU*:  
anticipated revenue 预期收入 X$A[~v  
anti-inflation measure 反通货膨胀措施 JHJIjYG>P  
anti-inflationary stance 反通货膨胀立场 D~Rv"Hh  
apparent deficit 表面赤字 Tebu?bj  
apparent financial solvency 表面偿债能力 `ElJL{Rn  
apparent partner 表面合伙人 ,DIr&5>p2  
application for personal assessment 个人入息课税申请书 'hNRIM1  
application of fund 资金应用 V*,6_ -^l  
application to release as liquidator and to destruct the books of accounts and documents *KYh_i  
申请免除清盘人职务及毁灭帐簿与文件 uY;7&Lw y1  
appointed actuary 委任精算师 K3;~|U-l  
appointed auditor 委任核数师;委任审计师 Xs Ey8V  
appointed trustee 委任的受托人 =Sjf-o1V  
appointer 委任人 y F;KyY{  
apportioned pro rata 按比例分摊 =WEWs4V5A  
apportionment 分配;分摊 TQL_K8k@_  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =38c}(  
apportionment formula 分摊方程式 p!/ *(TT  
apportionment of estate duty 遗产税的分摊 .VA'W16  
appraisal 估价;评估 Nm{J=`  
appreciable growth 可观增长 -Pp =)_O  
appreciable impact 显着影响 :"Gd;~p.  
appreciable increase 可观增长 &=[N{N?(  
appreciation 增值;升值 U6IvN@ g  
appreciation against other currencies 相对其他货币升值 [M#I Nm}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 SO+J5,)HA  
appreciation tax 增值税 JWsOze 8#  
appropriation 拨款;拨用;拨付 dUc?>#TU  
appropriation account 拨款帐目 3kJ7aBiR<  
Appropriation Bill 拨款法案 dF+R q|n{  
appropriation-in-aid system 补助拨款办法 undH{w=  
approved assets 核准资产 YgLHp/  
approved basket stock 认可一篮子证券 =`+c}i?  
approved budget 核准预算 p?,T%G+gqO  
approved charitable donation 认可慈善捐款 N"Cd{3  
approved charitable institution 认可慈善机构 $wm8N.I3I  
approved currency 核准货币;认可货币 K<vb4!9Z9  
approved estimates 核准预算 G\C>fwrP_  
approved estimates of expenditure 核准开支预算 j&l2n2z  
approved overseas insurer 核准海外保险人 @$7l  
approved overseas trust company 核准海外信托公司 O_P8OA#|  
approved pooled investment fund 核准汇集投资基金 Q`HG_n@?  
approved provident fund scheme 认可公积金计划 4c,{Js  
approved provision 核准拨款 T]lVwj  
approved redeemable share 核准可赎回股份 +![\7  
approved regional stock 认可地区性证券 l<UJ@XID$  
approved retirement scheme 认可退休金计划 f)#nXTXeC  
approved subordinated loan 核准附属贷款 -~TgA*_5]  
arbitrage 套戥;套汇;套利 |>v8yS5  
arbitrageur 套戥者;套汇者 se S)`@n  
arbitrary amount 临时款项 MT^krv(G  
arrangement 措施;安排;协定 ?'mi6jFFh  
arrears 欠款 }kF*I@:g  
arrears of pay 欠付薪酬 Y;1J` oT  
arrears of revenue 逾期未收税款;逾期未收的帐项 nV_[40KP_  
articles of association 组织章程;组织细则;组织章程细则 ^$;5ZkQy  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 !=p^@N7  
ascertainment of profit 确定利润 !glGW[r/7  
"Asia Clear" “亚洲结算系统” V\/5H~L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @u1mC\G  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 J%1 2Ey@6  
Asian Development Fund [ADF] 亚洲发展基金 i{MzQE+_^  
Asian dollar bond 亚洲美元债券 pIgjo>K  
Asian dollar market 亚洲美元市场 ` 7jdV  
Asian dollar rate 亚洲美元利率 K {__rO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s-e<&*D[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 3h4'DQ.g  
asked price 沽盘;喊价;索价;卖方报价 .]LP327u  
assessable income 应评税入息 G]E-2 _t7  
assessable loss 应评税亏损 MB"<^ZX  
assessable profit 应评税利润 /rzZU}3[  
assessable value 应评税值 @YI- @  
assessed profit 估定利润 BE,H`G #h  
assessed value 经评估价值 Nrfj[I  
assessment 评税;评定;估价;评税单 (R^Ca7F  
assessment number 评税编号;估价编号 A08{]E#v>  
assessment of additional tax 补加税评税 L=)Arj@q  
assessment of performance 业绩评估;实绩评价 X0BBJ(e  
Assessor 评税主任 Vbp`Rm1?  
asset price bubbles 资产价格泡沫 [' cq  
asset-backed securities 具资产保证的证券 (k<__W c_t  
assets accretion 资产增值 (T8dh|  
assets and liabilities 资产与负债 dL|*#e  
assets betterment statement 资产递增表;资产改进表 N6uKFQL:{  
assets lending 实物放款;有抵押贷款 4L/8Hj#g  
assets of the company passing on the death 死者去世时转移的公司资产 (E<QA  
assets pledged as security for liabilities 用作负债抵押的资产 /u pDbP.O  
assets portfolio 资产投资组合 h%!N!\  
assets price 资产价格 YnwP\Arfq  
assets quality 资产质素 r1AG1Y  
assets realization 资产变现 [8rl{~9E  
assets refinancing arrangement 资产再集资安排 X.)D"+xnH  
assets securitization 资产证券化 tRmH6  
assets situated outside Hong Kong 在香港以外地方的资产 ^<v]x; 3  
assets stripping 削减资产;拆卖资产 S1E=EVG  
assets value 资产值 $LJCup,1"  
assignee 承让人 b:YyzOqEu  
assignment 转让;转让书;转让契 MzCZj  
assignment of interest 权益转让 t_{rKb,  
assignment of letters patent and trade mark 专利证书及商标转让 A9C  
assignment of property 物业转让;物业转让书 ">'`{mXew  
assignment right 转让权 J/ZC<dkYQ  
assignor 转让人 !/6KQdF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 '/ GZ,~q  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 O`2hTY\  
associate member 附属会员 #_4JTGJ  
associated body corporate 相联法人团体 2R`/Oox   
associated company 相联公司;联属公司 @ >Ul0&Mf?  
associated corporation 相联法团 zH1:kko  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q2RO&dL 9  
公认会计师公会〔英国〕 vw/X  
Association of Futures Exchange Brokers 香港期货经纪协会 x[1( cj  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 BZs?tbf  
association of underwriters 承保人组织 PtT$#>hx]  
assumption of control 接管 )d"s6i  
assurance 担保;保险;转易;转易书 ` EgO&;1D)  
assurance of interest 权益的转易 kz?m `~1  
at 19XX price 按一九XX年价格计算 +i6XCN1=  
at a discount 按赔价计算;按贴水价格计算;打折扣 &dvL`  
at a premium 按溢价计算;按升水价格计算 K0z@gWGE  
at call 通知付款;按通知 mFeoeI,Jv  
at constant market price 按固定市价计算 U(u$5  
at constant price 按固定价格计算 #hP&;HZ2>"  
at cost 按成本计算 _%6Vcy  
at current market price 按当时市价计算;按现时市价计算 d ~3G EK  
at current price 按当时价格计算;按现时价格计算 @DK;i_i  
at factor cost 按要素成本计算;按生产要素成本计算 0OPpALl  
at money-of-the-day price 按付款当日价格计算 [XDr-5Dm  
at or better 按指定或较佳价位〔买卖指令〕 # `b5kqQm  
at par 按面值计算;平价 riY[p,  
at sight 见票即付 ma7@vD  
at the close 按收市盘 ;sfk@ec  
at the opening 按开市盘 7) e#b  
attestation 见证;见证条款 rulw6vTB(  
at-the-money option 平价期权 (Gpk;DD  
attorney 受权人;受托代表人 t9+ME|  
attornment 新拥有人承认书 rhvTV(Bz  
attributable profit 可归属利润 _)F0o C {  
attributable share value 可归属股份价值 4&/m>%r  
Auckland Stock Exchange 奥克兰证券交易所 EE[JXoke  
auction 拍卖 [SA$d`B/  
auctioneer 拍卖商 \<4Hp_2?  
audit 审计;核数 fk  
Audit Commission 审计署 e+7x &-+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] {Wh7>*p{3  
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(1UXtT  
audit review 帐目审查 Th\t6K~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 U8s&5~IPn  
audited account 审计帐目;经审计的帐目 bsgrg  
audited annual account 经审计的周年帐目  p@bcf5'  
audited balance sheet 经审计的资产负债表 i0e aBG]I  
auditor 核数师;核数主任;审计师 0F|DD8tHR  
auditor's certificate 核数师证明书;审计师证明书 q'4qSu  
auditor's report 核数师报告;审计师报告 (v$$`zh  
Aussie bond 澳元债券 l1wYN,rv  
austerity budget 紧缩预算 Ri&?uCCM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 @N,I}_9-  
Australia All Ordinaries Index 澳洲所有普通股票指数 [Csv/  
Australian Dollar [AUD] 澳元 Fu6~8uDV{{  
Australian Options Market 澳大利亚期权市场 CxW-lU3G`  
Australian Securities Commission 澳洲证券事务监察委员会 3^J~ts{*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 > Vvjs  
Australian Stock Exchange 澳大利亚证券交易所 #(Ah>y  
Austrian Schilling [ATS] 奥地利先令  wk (}q  
authentication 认证;鉴证 a0=5G>G9c  
authority to purchase 委托购买证;委购书 5Sfz0  
authorization 认可;核准;授权;授权书 _;yi/)-2  
authorization by direction 指示授权 cp\A xWtUZ  
authorization by instruction 指令授权 |jwN8@  
authorization by warrant 令状授权 p.J+~s4G  
authorization of unit trust 单位信托的认可 <4QOjW  
authorized agent 指定代理人  T%p/(  
authorized capital 法定资本 A3=$I&!%  
authorized clerk 出市员 >7^i>si  
authorized dealer 认可交易商 WG?;Z  
authorized financial institution 认可财务机构 soi.`xE  
authorized fund 认可基金 r7=r~3)  
authorized fund house 获授权的基金公司;认可基金公司 j/Rm~!q  
authorized institution 认可机构 ZQQ0}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 f}U@e0Lsb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %HK\  
authorized insurer 获授权保险人;获认可承保人 {Y#$  
authorized investment 特准投资项目 rS/}!|uAu  
authorized person 获授权人 >:yU bo)  
authorized representative 获授权代表 hJcN*2\:  
authorized share capital 法定股本 KsMC+:`F  
automated quotation system 自动报价系统 uY'77,G_J  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 3Az7urIY  
自动交易系统〔香港期货交易所有限公司〕 F4%vEn\!  
automatic adjustment mechanism 自动调整机制 {f kP|d  
automatic adjustment system 自动调整系统 V=LJ_T"z0  
Automatic Clearing House 自动票据交换所 6xsB#v*  
automatic exchange rates accumulation system 自动化汇率累集系统 Q+]9Glz9  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 2UGnRZ8:1Y  
automatic teller machine [ATM] 自动柜员机 v1Wz#oP  
autopay 自动转帐 6 s$jt-bH  
available assets 可用资产 #lHA<jI  
available fiscal reserve 现存财政储备 -Bl !s^-'  
available profit 可用利润 Q lg~S1D_v  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Q1yj+)_  
average 平均;平均数;海损 c7fQ{"f 3B  
average basic salary 平均基本薪金 0Zq jq0O#  
average consumer expenditure 平均消费开支;一般消费开支 0nbQKoF  
average cost 平均成本 t/4&=]n\u  
average cost of land production 增辟土地平均成本 'QrvkQ  
average daily turnover 平均每日成交额 1VD8y_tC  
average daily wage rate 平均每日工资率 ZLRAiL  
average expenditure pattern 平均开支模式 ].C4RH  
average growth rate 平均增长率 dY'mY~Tv  
average net fixed assets 固定资产平均净值 H ^<LnYZ  
average of relatives 相对价格平均数 XA*sBf  
average price 平均价格 UFLN/  
average propensity to consume 平均消费倾向;一般消费倾向 ;HPQhN_  
average propensity to save 平均储蓄倾向;一般储蓄倾向 m.K@g1G  
average rate 平均率 =Q!)xEK  
average revenue 平均收入;平均收益 =/b WS,=  
average stock 平均库存;平均存货 7kZ-`V|\.  
average yearly rent 平均年租 8'Y7lOXS  
avoidance of double taxation 避免双重课税 \~#$$Q-qtU  
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 YR{%p Zp  
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