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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: ;l}- Z@! /  
A share A股;甲类股份 pStk/te,XK  
abatement of tax 减税;减扣免税额 3Tq\BZ  
ABN AMRO Bank N.V. 荷兰银行 jmg!Ml  
above-the-line expenditure 线上项目支出;经常预算支出 F]O$(7*  
above-the-line receipt 线上项目收入;经常预算收入 ,sGZ2=M}J  
ABSA Asia Limited 南非联合亚洲有限公司  )J?{+3  
absolute change 绝对数值变更 -R>}u'EG>  
absolute expenditure 实际开支 #Km:}=  
absolute guideline figure 绝对准则数字 dJ?XPo"Cm=  
absolute interest 绝对权益 %6--}bY^  
absolute order of discharge 绝对破产解除令 7OW bAu;  
absolute profit margin 绝对利润幅度 q$G,KRy/  
absolute value 实值;绝对值 n4lutnF  
absolutely vested interest 绝对既得权益 nL:SG{7  
absorbed cost 已吸收成本;已分摊成本 34!dYr%  
absorption 吸收;分摊;合并 *-s,. F+c  
absorption rate 吸收率;摊配率;分摊率 Dup;e&9g  
ACB Finance Limited 亚洲商业财务有限公司 #yI.nzA*  
acceptable form of reciprocity 合理的互惠条件 e?bYjJ q  
acceptable rate 适当利率;适当汇率 m?HZ;  
acceptance agreement 承兑协议 m5G\}8|  
acceptance for honour 参加承兑 ~XeFOM q  
acceptor 承兑人;接受人;受票人 'B0{U4?   
acceptor for honour 参加承兑人 RllY-JBO  
accident insurance 意外保险 1009ES7*  
Accident Insurance Association of Hong Kong 香港意外保险公会 y0~Ia:y  
accident insurance scheme 意外保险计划 a^5^gId5l!  
accident year basis 意外年度基准 g]UBZ33y  
accommodation 通融;贷款 }IEb yb  
accommodation bill 通融票据;空头票据 F_uY{bg  
accommodation party 汇票代发人 K\XyZ  
account balance 帐户余额;帐户结余 0ult7s}  
account book 帐簿 [Pe#kzLX  
account collected in advance 预收款项 )EyI0R]5  
account current book 往来帐簿 fri0XxF  
account of after-acquired property 事后取得的财产报告 kqG0%WtQ  
account of defaulter 拖欠帐目 *c[2C  
account payable 应付帐款 w<9>Q1(  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 drwgjLC+  
account receivable 应收帐款 :Sg_t Of  
account receivable report 应收帐款报表 Da$r`  
account statement 结单;帐单;会计财务报表 QCPID:  
account title 帐户名称;会计科目 A|}l)!%  
accountant's report 会计师报告 G1 o70  
Accountant's Report Rules 会计师报告规则 NvjJ b-u  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ch )dLPz@  
Accounting Arrangements 《会计安排》 0:KE@=  
accounting basis 会计基础 c^8o~K>w84  
accounting by Official Receiver 破产管理署署长呈交的帐目 7nzGAz_W  
Accounting Circular 《会计通告》 ZV}X'qGaq  
accounting class 会计类别 0i[zup  
accounting date 记帐日期;会计结算日期 Wl^R8w#Z$  
accounting for money 款项核算 @+U,Nzd  
Accounting Officer 会计主任 t"j|nz{m  
accounting period 会计报告期;会计期 +&KQ28r  
accounting policy 会计政策;会计方针 zm9TvoC%}  
accounting practice 会计惯例 W&:[r/8wA  
accounting principle 会计准则 b4Y8N"hL%  
accounting record 会计记录 rg(lCL&:S  
accounting report 会计报告 2W M\e lnA  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 y%]8'q$  
Accounting Society of China 中国会计学会 O gmO&cE  
accounting statement 会计报表 >95TvJ  
accounting system 会计制度;会计系统 tNs~M4TVVH  
accounting transaction 会计事项;帐务交易 p<WFqLe(":  
accounting treatment 会计处理 U3vEdw<lV  
accounting year 会计年度 ANH4IYd3  
accretion 增值;添加 lhC6S'vq  
accrual 应计项目;应累算数目 ]Pn !nSg  
accrual basis 应计制;权责发生制 09M;}4ev&7  
accrual basis accounting 应计制会计;权责发生制会计 WKA'=,`v  
accrue 应累算;应计 FqA3  {  
accrued benefit 应累算利益 Mu_i$j$vvP  
accrued charges 应计费用 ( g :p5Rl  
accrued cumulative preference share dividend 应累算的累积优先股股息 2>S~I"o0  
accrued expenses 应累算费用 zvv:dC/p<  
accrued interest payable 应付利息;应计未付利息 Y ?]G}5  
accrued interest receivable 应收利息;应计未收利息 bm&87  
accrued right 累算权益 e{G_GycH  
accruing profit 应累算的利润 .&,[,  
accumulated fiscal reserve 累积财政储备 go)p%}s  
accumulated profit 累积利润;滚存溢利 8dT'xuch  
accumulated reserve 累积储备 71B3a  
accumulation of surplus income 累积收益盈余 }F`beoMAkM  
acquired assets 既得资产  e/e0d<(1  
acquisition 收购;购置;取得 X=qS"O 1  
acquisition cost 购置成本 >3;^l/2c  
acquisition expenses 购置费用 }IUP5O6  
acquisition of 100% interest 收购全部股权 5!fSW2N  
acquisition of control 取得控制权 2?i\@r@E|  
acquisition of fixed assets 购置固定资产 [j6~}zu@  
acquisition of shell “买壳” yYAnwf  
acquisition price 收购价 vW.%[]  
act of God 天灾 sz09+4h#  
acting partner 执事合伙人 RJ J1  
active market 买卖活跃的市场;交投畅旺的市场;旺市 z<C[nR$N  
active partner 积极参与的合伙人 _[E\=  
active trading 交投活跃 cV$lobqO  
actual circulation 实际流通 &>}.RX]t  
actual cost 实际成本 C@dGWAG  
actual expenditure 实际开支;实际支出 +}!DP~y+  
actual income 实际入息;实际收入;实际收益 `6 Y33bQ  
actual market 现货市场 2tr :xi@  
actual price 现货价;实际价格 SR*Gqx  
actual profit 实际利润 qMgfMhQ7DU  
actual quotation 实盘;实际价位;实际报价 `!c,y~r[  
actual year basis 按实际年度计算 \ZnN D1A  
actuals 实货 *m_93J  
actuarial investigation 精算调查 nTZ> |R)  
actuarial principle 精算原则 u7k|7e=xk  
actuarial report 精算师报告 g5R,% 6  
Actuarial Society of Hong Kong 香港精算学会 me./o(!?  
actuarial valuation 精算师估值 \.>.c g  
actuary 精算师 Y$8; Gm<)  
ad referendum agreement 暂定协议;有待覆核的协定 M'u=H  
ad valorem duty 从价税;按值征税 9y+[o  
ad valorem duty system 从价税制 Zd<[=%d  
ad valorem fee 从价费 O_CT+Ou  
ad valorem tariff 从价关税 X(GV6mJ4  
additional allowance 额外免税额 a>b8- j=J  
additional amount for unexpired risk 未过期风险的额外款额 w`#fH  
additional assessable profit 补加应评税利润 {,f[r*{Y  
additional assessment 补加评税 ^g]xU1] *  
additional commitment 额外承担 q z:]-A  
additional commitment vote 额外承担拨款 <|JU(B  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 a%n'%*0  
additional dependent parent allowance 供养父母额外免税额 >ITEd  
additional provision 额外拨款 4g!7 4a  
additional stamp duty 附加印花税 5Bd(>'ig_  
additional tax 补加税罚款;补加税款 7)PJ:4IqS  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 *tG11gR,&  
adjudged bankrupt 被裁定破产 J 9a $AU*  
adjudicated bankrupt 裁定破产人 h2&y<Eg>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ('HxHOh2  
adjudication of bankruptcy 裁定破产;宣告破产 =, TSMV  
adjudication of insolvency 裁定无力偿还债务 \1{_lynD  
adjusted actual 经调整的实数;调整后的实数 U3VT*nj'  
adjusted current assets 经调整的流动资产;调整后的流动资产 w -dI<s  
adjusted figure 经调整的数字;调整后的数额 ~>w:;M=sV8  
adjusted liabilities 经调整的负债;调整后的负债 fM9xy \.  
adjusted loss 经调整的亏损;调整后的亏损 5Jd` ^U  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ^?sSx!:bZ  
adjusted profit 经调整的利润;调整后的利润 \P?--AI q<  
adjusted surplus 经调整的盈余额;调整后的盈余额 t[q3 {-  
adjusted value 经调整的价值;调整后的价值 p|s2G~0<  
adjustment 调整;修订;理算〔保险〕 _Ff".t<"  
adjustment centre 调剂中心 uH] m]t  
adjustment lag 调整过程的时间差距;调整时差 |YXG(;-BS  
adjustment mechanism 调整机制 7yUvL8p-  
adjustment of loss 亏损调整 /xf.\Z7<  
adjustment process 调整过程;调整程序 'v+96b/;  
adjustment range 调整幅度 P|v ?  
administered exchange rate 受管制汇率 `=v@i9cTZ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 @aUZ#,(<  
administration expenses 行政费用 X$PS(_M  
administration fee 手续费;行政费 p Mh++H]"  
administration in bankruptcy 破产管理 YZ{;%&rB  
administration order 遗产管理令 5 Af?Yxv  
administrator 管理人;遗产管理人 Ss+F9J  
administrator of the estate 遗产管理人 ZgK@Fl*k  
admission of debt 债项承认书 ?9qAe  
admission of proof 接纳债权证明 @@; 1%z  
advance 放贷款项;垫付款项;预支款项;预付款项 Ct<]('Hm(  
advance account 暂支帐目;预付款帐户 4F`&W*x  
advance compensation 预付补偿金 0z =?}xr  
advance from shareholder 股东垫款 l"rX'g?  
advance pending reimbursement 预支以待日后付还 :u9OD` D  
advanced economy 先进经济体系 ~z kzuh  
advancement 预付;预付财产 gJZH??b  
advances warrant 垫款令 LsI8T uv  
advancing 贷出 zCe[+F  
adverse balance 逆差 k6$Ft.0d1Z  
adverse exchange 逆汇 RD|DHio%  
advertisement addressed to shareholders 在报章刊登的致股东通告 {44#<A<  
advice for collection 托收通知书 N;q)r  
advice of drawing 提款通知书;汇票通知书 B{lj.S` mB  
advice of payment 付款通知 Bc*FH>E  
Advisory Committee [Securities and Futures Commission] &|K9qa~)Y  
谘询委员会〔证券及期货事务监察委员会〕 `6:B0-r  
Advisory Committee on Diversification 经济多元化谘询委员会 qI%X/'  
affidavit 誓章;遗产申报誓章 Z_h-5VU-  
affidavit of no receipt 述明无收款的誓章 j2RdBoCt  
affiliate 联号;联营公司;附属公司 0sA+5*mdM  
affiliated company 附属公司;联号;联营公司 KSAE!+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ;I/ A8<C  
affordability 负担能力 i,B<k 0W9  
African Development Bank [AfDB] 非洲开发银行 dJjkH6%}  
after-acquired property 事后取得的财产 M-8`zA2  
after-hours dealing 市后交易 KjNA PfL  
after-tax profit 税后盈利;税后利润;税后溢利 _M) G  
agency agreement 代理协议 2j;9USZ p  
agency expenses 代理机构的开支 %#<MCiaK  
agency fee 代理费 |Zk2]eUO+  
Agency Law 《代理法》 y}U}AUt  
agent 代理人;承销人 sR4B/1'E  
agent of company 公司代理人 o* ~aB_  
agent's fee 代理人费;经纪费 f}t8V% ^E  
aggregate 总计;总数;总体数字 < 2SWfH1>  
aggregate amount 总款额;总额 g.*DlD%%  
aggregate assets and liabilities 总体资产与负债 M5kw3Jy5  
aggregate at constant price 按固定价格计算的总体数字 CUN1.i<pk8  
aggregate demand 总需求 .]e_je_  
aggregate gross position 总持仓量 )`BKEa f  
aggregate limit 总限额 p/U{*i ]t  
aggregate of salaries tax 合计薪俸税 ~Z~V:~  
aggregate performance 总体表现;总体业绩 o1?S*  
aggregate supply 总体供应 :2.<JUDM  
aggregate surplus 总盈余 +'$5Jtz  
aggregate total 整体总额 U0;pl2  
aggregate value 总值;合计价值 VTa%  
aggregated basis 合计基准 5HaI$>h6  
aggregated net chargeable income 合计应课税入息实额 c;Gf$9?iC  
aggregation 合并计算;合计;总和 c`@";+|r  
aggregation of incomes of husband and wife 夫妇入息合并计算 PbnAY{J  
aggregation of property 财产的总和 rS!M0Hq>t  
agio 差价;贴水 a*&(cn  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 q5G`q&O5  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {e5DQ21.  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 iax0V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment /Nkxb&  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 *M ^ <oG  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment G}Ko*:fWS  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 f_2(`T#  
agreement for a settlement 授产协议 K3iQ/j~aq  
agreement for assignment 转让协议 bC /Ql  
agreement for sale 售卖协议;买卖协议 8'"=y}]H~  
agreement for sale and purchase 买卖协议 tZG l^mA"g  
agreement for the payment of interest 支付利息协议 N%F4ug@i   
agreement for the repayment of money 还款协议 suS[P?4  
agreement of reinsurance 再保险协议 2){O&8A  
Agricultural Bank of China 中国农业银行 PJ YUD5  
air passenger departure tax 飞机乘客离境税 wF9L<<&B  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O 6ph_$nt.  
airport tax 机场税 [MuZ^'dR  
alcohol duty 酒精税 ?t5<S]'r$  
alienation 让与;让渡;转让 RGL2S]UFs  
alimony 生活费;赡养费 !QpOrg  
All Ordinaries Index [AOI] 所有普通股指数 }xry  
all risks 全险;综合险 NBL%5!'  
All Sales Record for Stock Market 《股票市场成交报告》 H:)_;k  
Allied Capital Resources Limited 新联财务有限公司 @^R l{p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 UM/!dt}DnF  
allocation letter 拨款信件 {;N2 &S o  
allocation of fund 分配款项;预留款项 u M\5GK  
allocation of profit 利润分配;溢利分配 -xG6J.S  
allocation warrant 拨款令 Eq%f`Qg+1E  
allotment 分配;配股 '55G:r39  
allotment notice 股份配售通知;配股通知 /J(vqYK"  
allotment of shares 股份分配 wn;)La  
allowable 可获宽免;免税的 U\u07^h[  
allowable business loss 可扣除的营业亏损  fDloL  
allowable expenses 可扣税的支出 S:XsO9:{  
allowance 免税额;津贴;备抵;准备金 qW`?,N)r  
allowance for debts 债项的免税额 p|(SR~;6  
allowance for depreciation by wear and tear 耗损折旧免税额 0'HQ=pP  
allowance for funeral expenses 殡殓费的免税额 tY>Zy1hlI  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 eyuyaSE  
allowance for repairs and outgoings 修葺及支出方面的免税额 YS#*#!ZMn?  
allowance to debtor 给债务人的津贴 @mJ~?d95v  
alteration of capital 资本更改 7{]dh+)  
alternate trustee 候补受托人 1BEs> Sm  
amalgamation 合并 b50mMW tG  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 OIJT~Z}  
ambit of charges 征税范围;收费范围 KIcIYCBz  
amended valuation 经修订的估值 u>]3?ty`  
American Commodities Exchange 美国商品交易所 peF)U !`D  
American Express Bank Limited 美国运通银行 ]BUirJ,2  
American Stock Exchange 美国证券交易所  DR{O.TX  
amortization 摊销 ^vPsp?  
amount due from banks 存放银行同业的款项 x9AFN  
amount due from banks abroad 存放海外银行同业的款项 yx|{:Li!  
amount due from holding companies 控股公司欠款 ALy7D*Z]w  
amount due from local banks 存放本港银行同业的款项 Q`W2\Kod]  
amount due to banks 银行同业的存款 k qL.ZR  
amount due to banks abroad 海外银行同业的存款 Av?R6  
amount due to holding companies 控股公司存款 x1?mE)n]  
amount due to local banks 本港银行同业的存款 pr,,E[  
amount due to outport banks 外埠银行同业的存款 "p*'HQ  
amount for note issue 发行纸币的款额 tfN[-3)Z  
amount of bond 担保契据的款额 @ ?M\[qeF@  
amount of consideration 代价款额 Q#G xo  
amount of contribution 供款数额 i6KB\W2  
amount of indebtedness 负债款额 ccrWk*tr  
amount of principal of the loan 贷款本金额 tsJR:~  
amount of rates chargeable 应征差饷数额 oX8EY l  
amount of share capital 股本额 SAdE9L =d  
amount of sums assured 承保款额 ^?Mp(o  
amount of variation 变动幅度 Y X^c}t}U  
amount of vote 拨款数额 [8a(4]4  
amount payable 应付款额 e.skE>&  
amount receivable 应收款额 |$b8(g$s)  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 y]0O"X-G  
analysis 分析 x};~8lGT>t  
ancillary risk 附属风险 4"k&9+>  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~f(5l.  
annual accounting date 年结日期 /wLGf]0  
annual allowance 每年免税额;年积金;年度津贴;年津 4U\}"Mk  
annual balance 年度余额 *d3-[HwZCL  
annual disposable income 每年可动用收入 =T,Q7Dh  
annual estimates 周年预算 Sz@z 0'  
annual fee 年费 aTTkj\4  
annual general meeting 周年大会 =`QYy-b X  
annual growth rate 年增率;每年增长率 :Y\ ~[Y  
annual long-term supplement 长期个案每年补助金 **L&I5Hhm  
annual pensionable emolument 可供计算退休金的年薪 |y[I!JdR  
annual report 年报 j(Lz& *4  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [9${4=Kq  
annual return 周年报表;周年申报表;每年报税表格 J?w_DQa  
Annual Return Rules 《周年报表规则》 XZ~kXE;B(  
annual review of consumer prices 每年消费物价回顾 .Pponmy  
annual roll-forward basis 逐年延展方式 Ba@~:  
annual salary 年薪 UuWIT3W>%  
annual statement 年度报表;年度决算表  ce9P-}d  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 xy7A^7Li  
annuitant 年金受益人 *: @KpYWx"  
annuity 年金 n82tZpn  
annuity contract 年金合约 a8J AJkFB  
annuity on human life 人寿年金 2+rT .GFc  
antecedent debt 先前的债项 }[;ZZm?  
ante-dated cheque 倒填日期支票 ?E"192 ,z@  
anticipated expenditure 预期开支 D[/fs`XES  
anticipated net profit 预期纯利 ?@9v+Am!  
anticipated revenue 预期收入 6X*vCylI  
anti-inflation measure 反通货膨胀措施 Ku l<Q<  
anti-inflationary stance 反通货膨胀立场 3e&+[j  
apparent deficit 表面赤字 <rj'xv  
apparent financial solvency 表面偿债能力 7DJEx~"!2-  
apparent partner 表面合伙人 /"8e,  
application for personal assessment 个人入息课税申请书 |@iM(MM[?  
application of fund 资金应用 OUi;f_*[r  
application to release as liquidator and to destruct the books of accounts and documents =|]h-[P'  
申请免除清盘人职务及毁灭帐簿与文件 1~c\J0h)d  
appointed actuary 委任精算师 Dj(PH3^  
appointed auditor 委任核数师;委任审计师 |${4sUR  
appointed trustee 委任的受托人 7.hBc;%2u  
appointer 委任人 bE/|&8  
apportioned pro rata 按比例分摊 ; R}>SS'  
apportionment 分配;分摊 ^)~Smj^d  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Wp>t\S~N  
apportionment formula 分摊方程式 'vd&r@N  
apportionment of estate duty 遗产税的分摊 5G}4z>-]F)  
appraisal 估价;评估 fA6IW(_bi  
appreciable growth 可观增长 rJpr;QKf%  
appreciable impact 显着影响 6}TunR  
appreciable increase 可观增长 y>y2,x+[  
appreciation 增值;升值 ?Ts]zO%%Z  
appreciation against other currencies 相对其他货币升值 T;92M}\  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uaF-3  
appreciation tax 增值税 oZiW4z*Wh  
appropriation 拨款;拨用;拨付 k~8-E u1  
appropriation account 拨款帐目 ik(Du/  
Appropriation Bill 拨款法案 /P*XB%y  
appropriation-in-aid system 补助拨款办法 t2o{=!$WH  
approved assets 核准资产 Ojc Tu  
approved basket stock 认可一篮子证券 + +}!Gfc?s  
approved budget 核准预算 $Y|OGZH8E  
approved charitable donation 认可慈善捐款 |reA`&<q  
approved charitable institution 认可慈善机构 !FL"L 9   
approved currency 核准货币;认可货币 ] zol?  
approved estimates 核准预算 9r].rzf9  
approved estimates of expenditure 核准开支预算 R'k `0  
approved overseas insurer 核准海外保险人 >J7slDRo  
approved overseas trust company 核准海外信托公司 FMVAXOO  
approved pooled investment fund 核准汇集投资基金 lV$JCNe  
approved provident fund scheme 认可公积金计划 LS[o7!T(  
approved provision 核准拨款 \#HW.5  
approved redeemable share 核准可赎回股份 JD$g%hcVZa  
approved regional stock 认可地区性证券 YGo?%.X  
approved retirement scheme 认可退休金计划 Wk0E7Pr  
approved subordinated loan 核准附属贷款 !i;6!w  
arbitrage 套戥;套汇;套利 ;d6Dm)/(  
arbitrageur 套戥者;套汇者 8gP1]xD  
arbitrary amount 临时款项 ]3O&8,  
arrangement 措施;安排;协定 /*qRbN  
arrears 欠款 Mk}T  
arrears of pay 欠付薪酬 zWEPwOlI1P  
arrears of revenue 逾期未收税款;逾期未收的帐项  O`@Nl  
articles of association 组织章程;组织细则;组织章程细则 Fa%1] R  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 e_=K0fFz  
ascertainment of profit 确定利润 |fgUW.  
"Asia Clear" “亚洲结算系统” =x8[%+  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Q/S ^-&~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -{\(s=%  
Asian Development Fund [ADF] 亚洲发展基金 #%"G[B  
Asian dollar bond 亚洲美元债券 Zk=,`sBC  
Asian dollar market 亚洲美元市场 iwK.*07+  
Asian dollar rate 亚洲美元利率 }3{eVct#|  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m.K cTM%j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 9r?Z'~,Za  
asked price 沽盘;喊价;索价;卖方报价 bTum|GWf  
assessable income 应评税入息 #dZs[R7h  
assessable loss 应评税亏损 |T|m5V'l  
assessable profit 应评税利润 mXRkR.zu+  
assessable value 应评税值 4H#-2LV`  
assessed profit 估定利润 e34>q:#5l  
assessed value 经评估价值 :0r,.)  
assessment 评税;评定;估价;评税单 ,.<mj !YE  
assessment number 评税编号;估价编号 M`cxxDj&j  
assessment of additional tax 补加税评税 5s[nE\oaG  
assessment of performance 业绩评估;实绩评价 3YvKHn|V"  
Assessor 评税主任 '#+&?6p  
asset price bubbles 资产价格泡沫 'zI(OnIS  
asset-backed securities 具资产保证的证券 7 9t E  
assets accretion 资产增值 B7 s{yb  
assets and liabilities 资产与负债 TPN+jK  
assets betterment statement 资产递增表;资产改进表 ''nOXl  
assets lending 实物放款;有抵押贷款 zgwez$  
assets of the company passing on the death 死者去世时转移的公司资产 aD: #AmbJ  
assets pledged as security for liabilities 用作负债抵押的资产 Zonjk%tC  
assets portfolio 资产投资组合 g6,DBkv2  
assets price 资产价格 VRd7H.f,A6  
assets quality 资产质素 |oPRP1F-;e  
assets realization 资产变现 &&&-P\3  
assets refinancing arrangement 资产再集资安排 (GC]=  
assets securitization 资产证券化 a:cci?cb  
assets situated outside Hong Kong 在香港以外地方的资产 @ZJL]TO  
assets stripping 削减资产;拆卖资产 hP"2X"kz&  
assets value 资产值 ME)Tx3d  
assignee 承让人 >bW=oTFz  
assignment 转让;转让书;转让契 E.K^v/dNdq  
assignment of interest 权益转让 5NhFjPETr  
assignment of letters patent and trade mark 专利证书及商标转让 83vMj$P  
assignment of property 物业转让;物业转让书 Cab.a)o  
assignment right 转让权 +bznKy!  
assignor 转让人 |&#N&t  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 '9}&@;-_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ]E/0iM5  
associate member 附属会员  L8`v  
associated body corporate 相联法人团体 >5FTB e[D  
associated company 相联公司;联属公司 JN wI{  
associated corporation 相联法团 KsKE#])&l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R l ]x:  
公认会计师公会〔英国〕 e0`z~z]6&  
Association of Futures Exchange Brokers 香港期货经纪协会 'n'>+W:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 w ,j*I7V  
association of underwriters 承保人组织 TE Z%|5(]  
assumption of control 接管 O*~,L6# }  
assurance 担保;保险;转易;转易书 'zYS:W  
assurance of interest 权益的转易 z=>fBb>w7  
at 19XX price 按一九XX年价格计算 a}y b~:TC  
at a discount 按赔价计算;按贴水价格计算;打折扣 +9Tc.3vQ  
at a premium 按溢价计算;按升水价格计算 e8vy29\S  
at call 通知付款;按通知 UePkSz9EU  
at constant market price 按固定市价计算 cACIy yQ  
at constant price 按固定价格计算 [.}qi[=n  
at cost 按成本计算 v5M4Rs&t  
at current market price 按当时市价计算;按现时市价计算 Gn2{C%  
at current price 按当时价格计算;按现时价格计算 ]d1'5F][H  
at factor cost 按要素成本计算;按生产要素成本计算 ;^ME  
at money-of-the-day price 按付款当日价格计算 MH.+pqIv^  
at or better 按指定或较佳价位〔买卖指令〕 bWo  
at par 按面值计算;平价 L3%frIUd  
at sight 见票即付 ;oOTL'Vu  
at the close 按收市盘 ia5%  
at the opening 按开市盘 $)#orZtzr  
attestation 见证;见证条款 .aNh>`OT'  
at-the-money option 平价期权 bN_e~z  
attorney 受权人;受托代表人 @ [;'b$T$  
attornment 新拥有人承认书 C!+D]7\j  
attributable profit 可归属利润 pq) =  
attributable share value 可归属股份价值 )J 'F]s  
Auckland Stock Exchange 奥克兰证券交易所 LQ~|VRRX<  
auction 拍卖 eke[{%L  
auctioneer 拍卖商 21v--wZ  
audit 审计;核数 76w[X=Fv  
Audit Commission 审计署 fJ*^4  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cNd&C'/N  
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〕 M`&t=0D  
audit review 帐目审查 ZN}`A7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l!,tssQ  
audited account 审计帐目;经审计的帐目 ZD&F ,2v  
audited annual account 经审计的周年帐目 x:)H Ii q/  
audited balance sheet 经审计的资产负债表 +^BTh rB  
auditor 核数师;核数主任;审计师 1J!v;Y\\  
auditor's certificate 核数师证明书;审计师证明书 LLgw1 @-D  
auditor's report 核数师报告;审计师报告 O&7.Ry m  
Aussie bond 澳元债券 {"'M2w:|D1  
austerity budget 紧缩预算 4np2I~ !  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 PlB3"{}0Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 |m-N5$\IC  
Australian Dollar [AUD] 澳元 "pDU v^ie  
Australian Options Market 澳大利亚期权市场 ={B C0,  
Australian Securities Commission 澳洲证券事务监察委员会 )|=1;L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \ aJ>?   
Australian Stock Exchange 澳大利亚证券交易所 X`g<"Ka  
Austrian Schilling [ATS] 奥地利先令 ,WE2.MWR  
authentication 认证;鉴证 P*"c!Dn  
authority to purchase 委托购买证;委购书 7g*!6-W[  
authorization 认可;核准;授权;授权书 }[eUAGhDU  
authorization by direction 指示授权 &n1Vv_Lb  
authorization by instruction 指令授权 Y^]n>X  
authorization by warrant 令状授权 x_7$g<n  
authorization of unit trust 单位信托的认可 5mAb9F8@  
authorized agent 指定代理人 ' wl})  
authorized capital 法定资本 9Buss+K?/h  
authorized clerk 出市员 p.:|Z-W$  
authorized dealer 认可交易商 |}d^lQ9  
authorized financial institution 认可财务机构 +^9^)Ur|  
authorized fund 认可基金 QI[WXx p  
authorized fund house 获授权的基金公司;认可基金公司 h>V6}(~;.  
authorized institution 认可机构 BZ\="N#f  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [lIX&!T"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ! #Pn_e  
authorized insurer 获授权保险人;获认可承保人 B6F!"  
authorized investment 特准投资项目 uVgA <*0  
authorized person 获授权人 h_ t`)]-  
authorized representative 获授权代表 ;X+0,K3c  
authorized share capital 法定股本 Gw) y<h  
automated quotation system 自动报价系统 i@:^b_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qVU<jt  
自动交易系统〔香港期货交易所有限公司〕 \2u7>fU!  
automatic adjustment mechanism 自动调整机制 ` u3kP  
automatic adjustment system 自动调整系统 8@vq.z}  
Automatic Clearing House 自动票据交换所 ?n<F?~  
automatic exchange rates accumulation system 自动化汇率累集系统 C1A  X  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +m JG:n  
automatic teller machine [ATM] 自动柜员机 'sAkrl8kt  
autopay 自动转帐 Zs^zD;zU  
available assets 可用资产 Jb{g{a/  
available fiscal reserve 现存财政储备 !ldE9 .  
available profit 可用利润 2L^/\!V#  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 C2LG@iCIE  
average 平均;平均数;海损 iM!V4Wih6  
average basic salary 平均基本薪金 7r,GdP.  
average consumer expenditure 平均消费开支;一般消费开支 V@+sNM  
average cost 平均成本 7Vf XE/  
average cost of land production 增辟土地平均成本 XSx!11  
average daily turnover 平均每日成交额 4+qo=i  
average daily wage rate 平均每日工资率 o?O ZsA  
average expenditure pattern 平均开支模式 lLVD`)  
average growth rate 平均增长率 R)d_0Ng  
average net fixed assets 固定资产平均净值 3B[tbU(  
average of relatives 相对价格平均数 @}jg5}  
average price 平均价格 yq, qS0Fo  
average propensity to consume 平均消费倾向;一般消费倾向 &T-:`(  
average propensity to save 平均储蓄倾向;一般储蓄倾向 "viZ"/ ~6  
average rate 平均率 8;~,jZ s  
average revenue 平均收入;平均收益 W' Y<iA  
average stock 平均库存;平均存货 {B=64,D^7R  
average yearly rent 平均年租 B_#M)d O  
avoidance of double taxation 避免双重课税 E>@]"O)=M,  
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 0XE6H w  
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