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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: "|HDGA5  
A share A股;甲类股份 | a# f\  
abatement of tax 减税;减扣免税额 ;Yg{zhJX~  
ABN AMRO Bank N.V. 荷兰银行 -^ C=]Medl  
above-the-line expenditure 线上项目支出;经常预算支出 [V) L  
above-the-line receipt 线上项目收入;经常预算收入 <bD>m[8,  
ABSA Asia Limited 南非联合亚洲有限公司 _Y[jyD1>  
absolute change 绝对数值变更 L^{|uP15N  
absolute expenditure 实际开支 PtTHPAKj  
absolute guideline figure 绝对准则数字 gL3"Gg3  
absolute interest 绝对权益 5efpeu  
absolute order of discharge 绝对破产解除令 $&2UTczp  
absolute profit margin 绝对利润幅度 j8sH#b7Z  
absolute value 实值;绝对值 /-i !;!  
absolutely vested interest 绝对既得权益 uy}%0vLo  
absorbed cost 已吸收成本;已分摊成本 `3Uj{w/Q:L  
absorption 吸收;分摊;合并 yOwA8^q  
absorption rate 吸收率;摊配率;分摊率 E=#0I]v[  
ACB Finance Limited 亚洲商业财务有限公司 %bdjBa}  
acceptable form of reciprocity 合理的互惠条件 (~J^3O]Fo  
acceptable rate 适当利率;适当汇率 4DOK4{4?5  
acceptance agreement 承兑协议 <Engi!  
acceptance for honour 参加承兑 tu5*Qp\  
acceptor 承兑人;接受人;受票人 H~E(JLcU  
acceptor for honour 参加承兑人 EKz Ad  
accident insurance 意外保险 r]0 lo-  
Accident Insurance Association of Hong Kong 香港意外保险公会 z1Ov|Q`  
accident insurance scheme 意外保险计划 ~D|5u\D-  
accident year basis 意外年度基准 +EAT:,  
accommodation 通融;贷款 ;IpT} ,  
accommodation bill 通融票据;空头票据 pm6>_Kz  
accommodation party 汇票代发人 KW7UUXL  
account balance 帐户余额;帐户结余 P06R JE  
account book 帐簿 ?]4>rl}  
account collected in advance 预收款项 :(H>2xS,s  
account current book 往来帐簿 @GvztVYo  
account of after-acquired property 事后取得的财产报告 Z*FrB58  
account of defaulter 拖欠帐目  fu9Cx  
account payable 应付帐款 T =2=k&|  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 2 6>ZW4Z  
account receivable 应收帐款 -<_Ww\%8M  
account receivable report 应收帐款报表 ?SC[G-b  
account statement 结单;帐单;会计财务报表 Hp(D);0+)  
account title 帐户名称;会计科目 XduV+$ 03  
accountant's report 会计师报告 T t>8?  
Accountant's Report Rules 会计师报告规则 +z$pg  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Rd>B0;4  
Accounting Arrangements 《会计安排》 a:_I  
accounting basis 会计基础 M5trNSL&u  
accounting by Official Receiver 破产管理署署长呈交的帐目 A'%1ZQ33O  
Accounting Circular 《会计通告》 hbc uK&  
accounting class 会计类别 0Ld@H)  
accounting date 记帐日期;会计结算日期 sIv)'  
accounting for money 款项核算 `~W-Xx  
Accounting Officer 会计主任 g38&P3/  
accounting period 会计报告期;会计期 ,p9i%i  
accounting policy 会计政策;会计方针 raQ7.7  
accounting practice 会计惯例 E{2Eoj;gq  
accounting principle 会计准则 +GAf O0  
accounting record 会计记录 -$,%f?  
accounting report 会计报告 3bNIZ#`|MB  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 VG>vn`x>a  
Accounting Society of China 中国会计学会 Ve/xnn]'  
accounting statement 会计报表 5~yNqC  
accounting system 会计制度;会计系统 8+Bu+|c%f  
accounting transaction 会计事项;帐务交易 OK{xuX8u  
accounting treatment 会计处理 ^`D=GF^tX  
accounting year 会计年度 w\19[U3  
accretion 增值;添加 g5q$A9.Jl  
accrual 应计项目;应累算数目 0W%@gs5d&  
accrual basis 应计制;权责发生制 > MH(0+B*  
accrual basis accounting 应计制会计;权责发生制会计 F]I=+T   
accrue 应累算;应计 $.:mai  
accrued benefit 应累算利益 $ F S_E  
accrued charges 应计费用 )=DGdI Et  
accrued cumulative preference share dividend 应累算的累积优先股股息 c~o+WI Ym  
accrued expenses 应累算费用 M+!x}$ &v  
accrued interest payable 应付利息;应计未付利息 U #~;)fZ  
accrued interest receivable 应收利息;应计未收利息 :>81BuMvg  
accrued right 累算权益 cGwf!hA  
accruing profit 应累算的利润 p)~lL  
accumulated fiscal reserve 累积财政储备 &ciN@nJ|$z  
accumulated profit 累积利润;滚存溢利 S{K0.<,E  
accumulated reserve 累积储备 8/"fWm/  
accumulation of surplus income 累积收益盈余 Rl6\#C*  
acquired assets 既得资产 Vj!rT <@  
acquisition 收购;购置;取得 `.2h jO  
acquisition cost 购置成本 BQ jK8c<  
acquisition expenses 购置费用 1R. 4:Dn_  
acquisition of 100% interest 收购全部股权 &''WRgZ}  
acquisition of control 取得控制权 K]xa/G(  
acquisition of fixed assets 购置固定资产 :5yV.7  
acquisition of shell “买壳” %AW4.3()8  
acquisition price 收购价 n$:IVX"2b  
act of God 天灾 zT ZVehEe  
acting partner 执事合伙人 <A.W 8b7D  
active market 买卖活跃的市场;交投畅旺的市场;旺市 4c+$%pq5  
active partner 积极参与的合伙人 ^W7X(LQ*+  
active trading 交投活跃 '>(.%@  
actual circulation 实际流通 Y\=FLO9  
actual cost 实际成本 6yy;JQAke  
actual expenditure 实际开支;实际支出 } 17.~  
actual income 实际入息;实际收入;实际收益 $M:3XAN  
actual market 现货市场 Em7 WDu0  
actual price 现货价;实际价格 J# kl 7  
actual profit 实际利润 RL[E X5U  
actual quotation 实盘;实际价位;实际报价 .O0O-VD+a  
actual year basis 按实际年度计算  2Cg$,#H  
actuals 实货 4m-I5!=O  
actuarial investigation 精算调查 _3Cn{{ A0  
actuarial principle 精算原则 U,Mx@KdV  
actuarial report 精算师报告 ]P[%Mhg^  
Actuarial Society of Hong Kong 香港精算学会 0ji q-3V)  
actuarial valuation 精算师估值 ?U7) XvQ  
actuary 精算师 p#KW$OQ]8  
ad referendum agreement 暂定协议;有待覆核的协定 _P?\.W@  
ad valorem duty 从价税;按值征税 A%\tiZe  
ad valorem duty system 从价税制 J`*iZvW#Bx  
ad valorem fee 从价费 0L^u2HZYL  
ad valorem tariff 从价关税 _#_ E^!  
additional allowance 额外免税额 O3o: qly!  
additional amount for unexpired risk 未过期风险的额外款额 >ulY7~wUv  
additional assessable profit 补加应评税利润 jtm?z c  
additional assessment 补加评税 ]8;n{ }X  
additional commitment 额外承担 N:"C+ a(  
additional commitment vote 额外承担拨款 ~}DQT>7$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 q/1Or;iK  
additional dependent parent allowance 供养父母额外免税额 z}Jr^>  
additional provision 额外拨款 s4H2/EC  
additional stamp duty 附加印花税 4ujvD^  
additional tax 补加税罚款;补加税款 t_ur&.^SB  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 A`6ra}U<  
adjudged bankrupt 被裁定破产 e &9F\e  
adjudicated bankrupt 裁定破产人 @uH#qg7  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 _DP|-bp D  
adjudication of bankruptcy 裁定破产;宣告破产 Fd\ e*ww'  
adjudication of insolvency 裁定无力偿还债务 A4mSJ6K]  
adjusted actual 经调整的实数;调整后的实数 >\A8#@1  
adjusted current assets 经调整的流动资产;调整后的流动资产 k#:2'!7G  
adjusted figure 经调整的数字;调整后的数额 (5$ZvXx?}  
adjusted liabilities 经调整的负债;调整后的负债 9tg)Mo%  
adjusted loss 经调整的亏损;调整后的亏损 /( 6|{B  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ~]L}p  
adjusted profit 经调整的利润;调整后的利润 j*;N\;iL!*  
adjusted surplus 经调整的盈余额;调整后的盈余额 sn{AwF%  
adjusted value 经调整的价值;调整后的价值 :1 )DqoAJ  
adjustment 调整;修订;理算〔保险〕  O3NWXe<  
adjustment centre 调剂中心 [t0rfl{.  
adjustment lag 调整过程的时间差距;调整时差 /b,TpuM^  
adjustment mechanism 调整机制 T{vR,  
adjustment of loss 亏损调整 iwY'4 Z e  
adjustment process 调整过程;调整程序 YW; Hk1  
adjustment range 调整幅度 y0ckm6^  
administered exchange rate 受管制汇率 P|jF6?C  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SJgY  
administration expenses 行政费用 o{-<L  
administration fee 手续费;行政费 ;2giZ\  
administration in bankruptcy 破产管理 giavJ|  
administration order 遗产管理令 7 boJ*  
administrator 管理人;遗产管理人 3,aN8F1;C  
administrator of the estate 遗产管理人 y~<@x.  
admission of debt 债项承认书 I]}>|  
admission of proof 接纳债权证明 8Og3yFx[rt  
advance 放贷款项;垫付款项;预支款项;预付款项 } PeZO!K  
advance account 暂支帐目;预付款帐户 ,,=apyr#&  
advance compensation 预付补偿金 sP$Ks#/  
advance from shareholder 股东垫款 tu%[p 4   
advance pending reimbursement 预支以待日后付还 >adV(V<  
advanced economy 先进经济体系 bZipm(e  
advancement 预付;预付财产 ")lw9t`  
advances warrant 垫款令 .+K S`  
advancing 贷出 #-cTc&$O;  
adverse balance 逆差 *9gD*AnM,  
adverse exchange 逆汇 RM*f|j  
advertisement addressed to shareholders 在报章刊登的致股东通告 0&fl#]oCE  
advice for collection 托收通知书 /owO@~G  
advice of drawing 提款通知书;汇票通知书 #^mqQRpgq  
advice of payment 付款通知 ^~ L}<]  
Advisory Committee [Securities and Futures Commission] KhM.Tc  
谘询委员会〔证券及期货事务监察委员会〕 :]eb<J  
Advisory Committee on Diversification 经济多元化谘询委员会 Bo\D.a(T  
affidavit 誓章;遗产申报誓章 ,|To#umym>  
affidavit of no receipt 述明无收款的誓章 *i<\iMoW  
affiliate 联号;联营公司;附属公司 S-Ai3)t6  
affiliated company 附属公司;联号;联营公司 I+,SZ]n  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 6/mF2&&g  
affordability 负担能力 rj  H`  
African Development Bank [AfDB] 非洲开发银行 Ygkv7>?,  
after-acquired property 事后取得的财产 o7xgRSz\  
after-hours dealing 市后交易 ^abD !8  
after-tax profit 税后盈利;税后利润;税后溢利 Yr&Ka:  
agency agreement 代理协议 @C.GKeM*  
agency expenses 代理机构的开支 E,*&BDW  
agency fee 代理费 aU<s<2 O)  
Agency Law 《代理法》 &$ p[  
agent 代理人;承销人 /r.6XZs6  
agent of company 公司代理人 LP`CS849z2  
agent's fee 代理人费;经纪费 BgRZ<B`  
aggregate 总计;总数;总体数字 3x5!a5$Y  
aggregate amount 总款额;总额 %AR^+*Nu  
aggregate assets and liabilities 总体资产与负债 E8/rZ~0O~  
aggregate at constant price 按固定价格计算的总体数字 ehOs9b  
aggregate demand 总需求 E`@43Nz  
aggregate gross position 总持仓量 V_a)jJ  
aggregate limit 总限额 OV5e#AOy)  
aggregate of salaries tax 合计薪俸税 ESDB[ O+`x  
aggregate performance 总体表现;总体业绩 if~rp-\P  
aggregate supply 总体供应 XT||M)#  
aggregate surplus 总盈余 MTmO>V&O  
aggregate total 整体总额 q a!RH]B3  
aggregate value 总值;合计价值 ^9ng)  
aggregated basis 合计基准 2@MN]Low  
aggregated net chargeable income 合计应课税入息实额 7U:=~7GH  
aggregation 合并计算;合计;总和 6[==BbZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 Zg $Tf  
aggregation of property 财产的总和 kX8=cL9G  
agio 差价;贴水 =,Ttw>   
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Y%IJ8P^Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~b8a^6:R"  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ]C *10S`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment AQ@v>wr}  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 NJ$e6$g)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment koH4~m{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 %D^bah f  
agreement for a settlement 授产协议 .C5@QKU  
agreement for assignment 转让协议 T"W9YpZ  
agreement for sale 售卖协议;买卖协议 ~Fx&)kegTo  
agreement for sale and purchase 买卖协议 iVeQ]k(u  
agreement for the payment of interest 支付利息协议 4r*Pa(;y  
agreement for the repayment of money 还款协议 6ojo##j  
agreement of reinsurance 再保险协议 W/v|8-gcK  
Agricultural Bank of China 中国农业银行 `s}BXKIv}  
air passenger departure tax 飞机乘客离境税 k|#Zy,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 #?m{YT{P  
airport tax 机场税 aJ2H.E  
alcohol duty 酒精税 wD=am  
alienation 让与;让渡;转让 R$xY8+}V  
alimony 生活费;赡养费 2z-$zB<vyw  
All Ordinaries Index [AOI] 所有普通股指数 %c1FwAC  
all risks 全险;综合险 $Sb@zLi)  
All Sales Record for Stock Market 《股票市场成交报告》 @)z*BmP  
Allied Capital Resources Limited 新联财务有限公司 ;E's4jWq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _0]QS4a][c  
allocation letter 拨款信件 NW De-<fQ  
allocation of fund 分配款项;预留款项 v&2+'7]w r  
allocation of profit 利润分配;溢利分配 'rx?hL3VW  
allocation warrant 拨款令 6_ ]8\n  
allotment 分配;配股 T~:_}J  
allotment notice 股份配售通知;配股通知 K\X: G-C9  
allotment of shares 股份分配 Mdky^;qq3;  
allowable 可获宽免;免税的 gfVDqDF  
allowable business loss 可扣除的营业亏损 E$T(Qu<-  
allowable expenses 可扣税的支出 A\C'dZ <N  
allowance 免税额;津贴;备抵;准备金 'bm:u  
allowance for debts 债项的免税额 73pC  
allowance for depreciation by wear and tear 耗损折旧免税额 yfq>,  
allowance for funeral expenses 殡殓费的免税额 yjeL9:jH[  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qvTKfIl{  
allowance for repairs and outgoings 修葺及支出方面的免税额 Ws>i)6[  
allowance to debtor 给债务人的津贴  h,hL?imD  
alteration of capital 资本更改 1(pjVz&  
alternate trustee 候补受托人 ,cS0  
amalgamation 合并 lA4hm4"i(,  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &(0N.=R  
ambit of charges 征税范围;收费范围 O0zi@2m?B  
amended valuation 经修订的估值  V IYV92[  
American Commodities Exchange 美国商品交易所 wWFW,3b  
American Express Bank Limited 美国运通银行 ) MBS  
American Stock Exchange 美国证券交易所 "VQ|E d  
amortization 摊销 M8Juykw  
amount due from banks 存放银行同业的款项 gA:[3J,[;  
amount due from banks abroad 存放海外银行同业的款项 O=`o'%K<  
amount due from holding companies 控股公司欠款 iUCwKpb9  
amount due from local banks 存放本港银行同业的款项 U IQ 6SvM  
amount due to banks 银行同业的存款 e/P4mc)  
amount due to banks abroad 海外银行同业的存款 CKN8z  
amount due to holding companies 控股公司存款 2*YP"Ryh  
amount due to local banks 本港银行同业的存款 :}y| 4*z  
amount due to outport banks 外埠银行同业的存款 9,KVBO  
amount for note issue 发行纸币的款额 :f]!O@.~  
amount of bond 担保契据的款额 7%YYr^d  
amount of consideration 代价款额 2 mq%|VG'  
amount of contribution 供款数额 QqjTLuN  
amount of indebtedness 负债款额 ?N2X)Y@yi  
amount of principal of the loan 贷款本金额 :o<N!*pT  
amount of rates chargeable 应征差饷数额 H8<m9zDvl  
amount of share capital 股本额 !?n50  
amount of sums assured 承保款额 z0;9SZ9  
amount of variation 变动幅度 4)E|&)-fu8  
amount of vote 拨款数额 d v[\.T`LY  
amount payable 应付款额 uegb;m  
amount receivable 应收款额 :Lc3a$qtx5  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F_ _H(}d  
analysis 分析 mf~Lzp  
ancillary risk 附属风险 x57'Cg \  
annual account 周年帐目;周年帐目报表;年度决算;年结 -sx-7LKi  
annual accounting date 年结日期 VlV)$z_  
annual allowance 每年免税额;年积金;年度津贴;年津 < %/:w/  
annual balance 年度余额 tPzM7 n|  
annual disposable income 每年可动用收入 "& Ff[ O*  
annual estimates 周年预算 Lv^a+'  
annual fee 年费 v2(U(Tt  
annual general meeting 周年大会 ] 'E}   
annual growth rate 年增率;每年增长率 w2@"PGR  
annual long-term supplement 长期个案每年补助金 p/4S$ j#Tn  
annual pensionable emolument 可供计算退休金的年薪 ,?fN#gc :  
annual report 年报 rQ &S<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FQQ@kP$.  
annual return 周年报表;周年申报表;每年报税表格 pNBa.4z:  
Annual Return Rules 《周年报表规则》 dJaEoF  
annual review of consumer prices 每年消费物价回顾 =;g=GcVK  
annual roll-forward basis 逐年延展方式 QWKs[yfdo  
annual salary 年薪 )I?RMR  
annual statement 年度报表;年度决算表 y 'mlee  
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 N @P  
annuitant 年金受益人 3^'#ny?l  
annuity 年金 g"w)@*?K  
annuity contract 年金合约 6,a%&1_  
annuity on human life 人寿年金 4 ;^g MI9  
antecedent debt 先前的债项 xdCs5ko  
ante-dated cheque 倒填日期支票 5UPPk$8 `  
anticipated expenditure 预期开支 (UXv,_"nU  
anticipated net profit 预期纯利 z?I+u* rF6  
anticipated revenue 预期收入 Mo~ki"9.  
anti-inflation measure 反通货膨胀措施 v^;-@ddr  
anti-inflationary stance 反通货膨胀立场 P~o@9RV-  
apparent deficit 表面赤字 (}sDm ~;s  
apparent financial solvency 表面偿债能力 jjYM3LQcdP  
apparent partner 表面合伙人 _qEWu Do  
application for personal assessment 个人入息课税申请书 9y;y7i{>?  
application of fund 资金应用 `~0P[>|+  
application to release as liquidator and to destruct the books of accounts and documents ~NA1SZ{Y+  
申请免除清盘人职务及毁灭帐簿与文件 _jiQL66pY  
appointed actuary 委任精算师 m\/>C|f\  
appointed auditor 委任核数师;委任审计师 R9bhC9NP  
appointed trustee 委任的受托人 tx gvVQ  
appointer 委任人 NYGmLbq  
apportioned pro rata 按比例分摊 <&KLo>B^  
apportionment 分配;分摊 /cM 5  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^zKt{a  
apportionment formula 分摊方程式 U2VV[e)Z!  
apportionment of estate duty 遗产税的分摊 B<(Pd  
appraisal 估价;评估 omNpE_  
appreciable growth 可观增长 _w\Y{(k  
appreciable impact 显着影响 q"P5,:W  
appreciable increase 可观增长 Q%+ }  
appreciation 增值;升值 #aj|vox}  
appreciation against other currencies 相对其他货币升值 ^}>zYt  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q^)=F_QvG  
appreciation tax 增值税 -*rHB&e  
appropriation 拨款;拨用;拨付 b{zAJ`|#[n  
appropriation account 拨款帐目 ?rky6  
Appropriation Bill 拨款法案 ]Jja  
appropriation-in-aid system 补助拨款办法 vU?b"n  
approved assets 核准资产 !T)T_P[  
approved basket stock 认可一篮子证券 Ng?apaIi@~  
approved budget 核准预算 |)m*EME  
approved charitable donation 认可慈善捐款 #,7eQaica  
approved charitable institution 认可慈善机构 n9N#&Q"7m  
approved currency 核准货币;认可货币 $+A%ODv  
approved estimates 核准预算 a|8| @,  
approved estimates of expenditure 核准开支预算 ,LoMt ]H  
approved overseas insurer 核准海外保险人 ~?2rGE  
approved overseas trust company 核准海外信托公司 #Tup]czO  
approved pooled investment fund 核准汇集投资基金 (zjz]@qJ  
approved provident fund scheme 认可公积金计划 bELIRM9  
approved provision 核准拨款 =fL6uFmxI@  
approved redeemable share 核准可赎回股份 E]e, cd  
approved regional stock 认可地区性证券 @TdQZZ}G\x  
approved retirement scheme 认可退休金计划 UY1JB^J$  
approved subordinated loan 核准附属贷款 YCirOge  
arbitrage 套戥;套汇;套利 @47[vhE  
arbitrageur 套戥者;套汇者 )>-77\  
arbitrary amount 临时款项 Rrh<mo(yj#  
arrangement 措施;安排;协定 m(8jSGV  
arrears 欠款 cBg,k[,  
arrears of pay 欠付薪酬 := ]sq}IN  
arrears of revenue 逾期未收税款;逾期未收的帐项 JmnBq<&,0  
articles of association 组织章程;组织细则;组织章程细则 R)sp  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 3Ne9% "  
ascertainment of profit 确定利润 i7i|370  
"Asia Clear" “亚洲结算系统” #;wkr))  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Uzan7A  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 -3C* P  
Asian Development Fund [ADF] 亚洲发展基金 muL>g_H  
Asian dollar bond 亚洲美元债券 LvSP #$f  
Asian dollar market 亚洲美元市场 b`(yu.{Jn  
Asian dollar rate 亚洲美元利率 9`)w@-~~  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 + 9F^F>mu  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 NFrNm'v  
asked price 沽盘;喊价;索价;卖方报价 omXBnzT  
assessable income 应评税入息 ) j{WeG7L  
assessable loss 应评税亏损 %bCcsdK  
assessable profit 应评税利润 %KbBH:z05  
assessable value 应评税值 'LJ %.DJ  
assessed profit 估定利润 qf_h b  
assessed value 经评估价值 *37LN  
assessment 评税;评定;估价;评税单 YRg=yVo 2  
assessment number 评税编号;估价编号 V}vl2o  
assessment of additional tax 补加税评税 k7:GS,7  
assessment of performance 业绩评估;实绩评价 &&]"Y!r -  
Assessor 评税主任 R88(dEK  
asset price bubbles 资产价格泡沫 ,ma Aw}=  
asset-backed securities 具资产保证的证券 "[%;B0J  
assets accretion 资产增值 ZAI1p+  
assets and liabilities 资产与负债 2neF<H?^o  
assets betterment statement 资产递增表;资产改进表 >P<k[vF  
assets lending 实物放款;有抵押贷款 A8_\2'b  
assets of the company passing on the death 死者去世时转移的公司资产 kS@9c _3S  
assets pledged as security for liabilities 用作负债抵押的资产 I>A^5nk  
assets portfolio 资产投资组合 bs<WH`P  
assets price 资产价格 Y{%4F%Oy  
assets quality 资产质素 )ZS:gD  
assets realization 资产变现 Qh)|FQ[s$r  
assets refinancing arrangement 资产再集资安排 g`%ED0aR  
assets securitization 资产证券化 W HlD %u  
assets situated outside Hong Kong 在香港以外地方的资产 |#DC.Ga!  
assets stripping 削减资产;拆卖资产 O!#L#u53  
assets value 资产值 \SYPu,ZT  
assignee 承让人 &Iv\jhq  
assignment 转让;转让书;转让契 n;-x!Gs  
assignment of interest 权益转让 btUUZ"q<  
assignment of letters patent and trade mark 专利证书及商标转让 W /~||s  
assignment of property 物业转让;物业转让书 w,M1`RsK  
assignment right 转让权 L#t-KLJ  
assignor 转让人 o{ ,ba~$.w  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 *Gk<"pEeS  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3Ew"[FUs  
associate member 附属会员 a -z23$3  
associated body corporate 相联法人团体 sYAG,r>h  
associated company 相联公司;联属公司 }vXA`)Ns  
associated corporation 相联法团 1Y H4a|bc  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] H3 A]m~=3  
公认会计师公会〔英国〕 C$N4   
Association of Futures Exchange Brokers 香港期货经纪协会 [oQ`HX1g  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /7UovKKbz  
association of underwriters 承保人组织 "<cB73tY  
assumption of control 接管 ~)! V8  
assurance 担保;保险;转易;转易书 $Nt=gSWw5  
assurance of interest 权益的转易 #Qtg\X  
at 19XX price 按一九XX年价格计算 '_TJ"lOZ  
at a discount 按赔价计算;按贴水价格计算;打折扣 >)AE |j`  
at a premium 按溢价计算;按升水价格计算 /tId#/Y  
at call 通知付款;按通知 Ev$-P X  
at constant market price 按固定市价计算 ;[WSf{k  
at constant price 按固定价格计算 |1_$! p  
at cost 按成本计算 w*&n(zJF>  
at current market price 按当时市价计算;按现时市价计算 <2o.,2?G  
at current price 按当时价格计算;按现时价格计算 g(@$uJ  
at factor cost 按要素成本计算;按生产要素成本计算 ^Ff~j&L@{  
at money-of-the-day price 按付款当日价格计算 !Zk%P  
at or better 按指定或较佳价位〔买卖指令〕 f^[{k {t  
at par 按面值计算;平价 bMK#^ZoH  
at sight 见票即付 =\ti<  
at the close 按收市盘 "6I-]:K-  
at the opening 按开市盘 nJ'>#9~a'>  
attestation 见证;见证条款 VurP1@e&  
at-the-money option 平价期权 `&|l;zsS  
attorney 受权人;受托代表人 '-nuH;r  
attornment 新拥有人承认书 Ovaj":L  
attributable profit 可归属利润 +eV4g2w)  
attributable share value 可归属股份价值 jza}-=&+e  
Auckland Stock Exchange 奥克兰证券交易所 }\`-G+i{W  
auction 拍卖 Z3X&<Y5  
auctioneer 拍卖商 /JK-}E  
audit 审计;核数 1A`?y& Ll  
Audit Commission 审计署 6]@|7|N>X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fwnYzd3  
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〕 dCoi>PO  
audit review 帐目审查 ^B&ahk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )"pxry4v7J  
audited account 审计帐目;经审计的帐目 ery?G-  
audited annual account 经审计的周年帐目 ZZ]OR;8  
audited balance sheet 经审计的资产负债表 @MlU!oR&  
auditor 核数师;核数主任;审计师 <WHs  
auditor's certificate 核数师证明书;审计师证明书 "a0u-}/D  
auditor's report 核数师报告;审计师报告 ~kSnXJv  
Aussie bond 澳元债券 f}9PEpa,Z  
austerity budget 紧缩预算 H/^TXqQ8  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 lH,]ZA./  
Australia All Ordinaries Index 澳洲所有普通股票指数 +AgkPMy  
Australian Dollar [AUD] 澳元 !"Oj$c -  
Australian Options Market 澳大利亚期权市场 0?5%  
Australian Securities Commission 澳洲证券事务监察委员会 Fl#VKU3h  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ERX|cc  
Australian Stock Exchange 澳大利亚证券交易所 !5E%W[  
Austrian Schilling [ATS] 奥地利先令 XW&8T"q7  
authentication 认证;鉴证 =7J|KoKK  
authority to purchase 委托购买证;委购书 :C|>y4U&(s  
authorization 认可;核准;授权;授权书 g'}`FvADi  
authorization by direction 指示授权 u]]5p[ |S  
authorization by instruction 指令授权 [)J49  
authorization by warrant 令状授权 Vlp*'2VO  
authorization of unit trust 单位信托的认可 L?D~~Jb  
authorized agent 指定代理人 iZkW+5(  
authorized capital 法定资本 ;)= zvr17  
authorized clerk 出市员 ?;.1fJU>  
authorized dealer 认可交易商 hD6ur=G8u  
authorized financial institution 认可财务机构 RBK>Lws6  
authorized fund 认可基金 3"^)bGe  
authorized fund house 获授权的基金公司;认可基金公司 `!Ge"JB6   
authorized institution 认可机构 qy42Y/8'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Zjp5\+hHV  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 eJ=Y6;d$  
authorized insurer 获授权保险人;获认可承保人 OB*Xb*HN  
authorized investment 特准投资项目 iRj x];:Vu  
authorized person 获授权人 d4/`:?w  
authorized representative 获授权代表 f@;>M9)<  
authorized share capital 法定股本 zZ+LisSs&  
automated quotation system 自动报价系统 ,# jOf{L*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N?mY|x\}wK  
自动交易系统〔香港期货交易所有限公司〕 pRxlvVt  
automatic adjustment mechanism 自动调整机制 Q,,fDBN  
automatic adjustment system 自动调整系统 ko+M,kjwR  
Automatic Clearing House 自动票据交换所 a`@<ZsR  
automatic exchange rates accumulation system 自动化汇率累集系统 S] K6qY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X_tW#`  
automatic teller machine [ATM] 自动柜员机 o+)LcoP u  
autopay 自动转帐 (;Q <@PZg  
available assets 可用资产 &6|^~(P?  
available fiscal reserve 现存财政储备 {HRxyAI!  
available profit 可用利润 dl7p1Cr  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 *F8 uu.  
average 平均;平均数;海损 C!/8e (!N  
average basic salary 平均基本薪金 `i>B|g-  
average consumer expenditure 平均消费开支;一般消费开支 Z_OqXo=  
average cost 平均成本  I^(o3B  
average cost of land production 增辟土地平均成本 Vg [5bJ5  
average daily turnover 平均每日成交额 ;aRWJG  
average daily wage rate 平均每日工资率 [[66[;  
average expenditure pattern 平均开支模式 c9g\7L,Z  
average growth rate 平均增长率 MBYD,v&  
average net fixed assets 固定资产平均净值 ">D(+ xr!)  
average of relatives 相对价格平均数 |Qt`p@W  
average price 平均价格 c;|&>Fp  
average propensity to consume 平均消费倾向;一般消费倾向 pqQdr-aR=  
average propensity to save 平均储蓄倾向;一般储蓄倾向 <>*''^  
average rate 平均率 l&^[cR  
average revenue 平均收入;平均收益  _7j/[  
average stock 平均库存;平均存货 i2ml[;*,N  
average yearly rent 平均年租 _qzo):G.s  
avoidance of double taxation 避免双重课税 4Tzu"y  
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 ;,B@84'  
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