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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"?4}U:  
A share A股;甲类股份 1GLb^:~A  
abatement of tax 减税;减扣免税额 0|0IIgy  
ABN AMRO Bank N.V. 荷兰银行 ,O^kZ}b  
above-the-line expenditure 线上项目支出;经常预算支出 Oq3t-omXS  
above-the-line receipt 线上项目收入;经常预算收入 V1G5Kph  
ABSA Asia Limited 南非联合亚洲有限公司 " ;8kKR  
absolute change 绝对数值变更 )liNjY@  
absolute expenditure 实际开支 9n\v{k=  
absolute guideline figure 绝对准则数字  s-&i!d  
absolute interest 绝对权益 (tzAUrC  
absolute order of discharge 绝对破产解除令 4 BNbS|?vV  
absolute profit margin 绝对利润幅度 &#~U1: 0  
absolute value 实值;绝对值 u`-:'@4  
absolutely vested interest 绝对既得权益 %)^0NQv  
absorbed cost 已吸收成本;已分摊成本 1. Q"<[M  
absorption 吸收;分摊;合并 bZQ_j#{$  
absorption rate 吸收率;摊配率;分摊率 AI9=?X<kh  
ACB Finance Limited 亚洲商业财务有限公司 LA6Ik_-F  
acceptable form of reciprocity 合理的互惠条件 ,s@S`KS0  
acceptable rate 适当利率;适当汇率 chE}`I?  
acceptance agreement 承兑协议 P;&U3i  
acceptance for honour 参加承兑 NX]6RZr-  
acceptor 承兑人;接受人;受票人 F:0 E- z'  
acceptor for honour 参加承兑人 IWhe N  
accident insurance 意外保险 ms+gq  
Accident Insurance Association of Hong Kong 香港意外保险公会 -*?{/QmKb  
accident insurance scheme 意外保险计划 :4"b(L  
accident year basis 意外年度基准  M[R'  
accommodation 通融;贷款 1JI7P?\B  
accommodation bill 通融票据;空头票据 WS@8Z0@RD  
accommodation party 汇票代发人 Dl}va  
account balance 帐户余额;帐户结余 Fy_~~nI0  
account book 帐簿 ??P3gA  
account collected in advance 预收款项 sP8_Y,  
account current book 往来帐簿  |FFM Q"  
account of after-acquired property 事后取得的财产报告 RT9%E/m  
account of defaulter 拖欠帐目 j2n 4; m  
account payable 应付帐款 3}.OSt'=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Y[;Z7p  
account receivable 应收帐款 lgHzI(  
account receivable report 应收帐款报表 . ve a[  
account statement 结单;帐单;会计财务报表 -#AO4xpI  
account title 帐户名称;会计科目 3[m~6 Ys  
accountant's report 会计师报告 4'`*Sce}  
Accountant's Report Rules 会计师报告规则 |qq29dS?  
accounting and auditing procedure 会计与审计程序;会计与核数程序 cavzXz  
Accounting Arrangements 《会计安排》 a-5#8  
accounting basis 会计基础 gkx<<)y l  
accounting by Official Receiver 破产管理署署长呈交的帐目 -N2m|%B  
Accounting Circular 《会计通告》 -PiZvge  
accounting class 会计类别 ZQ#AEVI,  
accounting date 记帐日期;会计结算日期 cW^u4%f't'  
accounting for money 款项核算 3 +D4$Y"  
Accounting Officer 会计主任 ~~WX#Od*$  
accounting period 会计报告期;会计期 %BRll  
accounting policy 会计政策;会计方针 6b4]dvl_  
accounting practice 会计惯例 elP#s5l4  
accounting principle 会计准则 %Vsg4DRy  
accounting record 会计记录 ?T[K{t;~jo  
accounting report 会计报告 M;@/697G  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `{J(S'a`  
Accounting Society of China 中国会计学会 >9Y0t^Fl  
accounting statement 会计报表 _#o75*42tT  
accounting system 会计制度;会计系统 r9^~I  
accounting transaction 会计事项;帐务交易 TIP H#W:v  
accounting treatment 会计处理 jouT9~[L'  
accounting year 会计年度 T\T>\&nY+|  
accretion 增值;添加 7I{rhA  
accrual 应计项目;应累算数目 CH=k=)() ]  
accrual basis 应计制;权责发生制 7{ QjE  
accrual basis accounting 应计制会计;权责发生制会计 L0xh?B  
accrue 应累算;应计 -$y/*'  
accrued benefit 应累算利益 O'W[/\A56M  
accrued charges 应计费用 2fdC @V  
accrued cumulative preference share dividend 应累算的累积优先股股息 0a v2w5>af  
accrued expenses 应累算费用 yrrP#F  
accrued interest payable 应付利息;应计未付利息 Y2y = P  
accrued interest receivable 应收利息;应计未收利息 BUEV+SZ4  
accrued right 累算权益 l`AA<Rj*O-  
accruing profit 应累算的利润 rJcZ a#  
accumulated fiscal reserve 累积财政储备 IeE6?!,)  
accumulated profit 累积利润;滚存溢利 5' 3H$%dC  
accumulated reserve 累积储备 T4"*w  
accumulation of surplus income 累积收益盈余 x*F_XE1#M  
acquired assets 既得资产 jX91=78d  
acquisition 收购;购置;取得 M4}zRr([.5  
acquisition cost 购置成本 +0n,>eDjg^  
acquisition expenses 购置费用 d7L|yeb"  
acquisition of 100% interest 收购全部股权 C;rK16cn  
acquisition of control 取得控制权 xo(3<1mD  
acquisition of fixed assets 购置固定资产 p/&s-G F  
acquisition of shell “买壳” 5%XEybc2  
acquisition price 收购价 ]4-t*Em  
act of God 天灾 CLY>M`%?+p  
acting partner 执事合伙人 ]=0$-ImQ@x  
active market 买卖活跃的市场;交投畅旺的市场;旺市 NE!]  
active partner 积极参与的合伙人 uB3Yl =P  
active trading 交投活跃 @>hXh +!2h  
actual circulation 实际流通 >U[YSsFt6  
actual cost 实际成本 u]QG^1.qYe  
actual expenditure 实际开支;实际支出 JztSP?  
actual income 实际入息;实际收入;实际收益 T#R*]  
actual market 现货市场 4B=@<( H  
actual price 现货价;实际价格 Vb8{OD3PK  
actual profit 实际利润 :.NCS`z_  
actual quotation 实盘;实际价位;实际报价 hc5iIJ]  
actual year basis 按实际年度计算 AU H_~SY  
actuals 实货 H-Or  
actuarial investigation 精算调查 EN2/3~syO-  
actuarial principle 精算原则 L)/^%/!  
actuarial report 精算师报告 ]Saw}agE[%  
Actuarial Society of Hong Kong 香港精算学会 r*4@S~;  
actuarial valuation 精算师估值 [5jXYqD=vj  
actuary 精算师 1FmqNf:V7I  
ad referendum agreement 暂定协议;有待覆核的协定 ST^{?Q  
ad valorem duty 从价税;按值征税 o^& nkR  
ad valorem duty system 从价税制 6ALUd^  
ad valorem fee 从价费 AG<TY<nqL  
ad valorem tariff 从价关税 W!WeYV}kb  
additional allowance 额外免税额 1jQlwT(:  
additional amount for unexpired risk 未过期风险的额外款额 eWAgYe2  
additional assessable profit 补加应评税利润 BZWGXzOFh  
additional assessment 补加评税 :jioF{,  
additional commitment 额外承担 ^Dw18gqr=@  
additional commitment vote 额外承担拨款 1c03<(FCd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 O2>W#7  
additional dependent parent allowance 供养父母额外免税额 L k]/{t0  
additional provision 额外拨款 0@PI=JZ%  
additional stamp duty 附加印花税 3D"?|rd~  
additional tax 补加税罚款;补加税款  k8ej.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Z?tw#n[T  
adjudged bankrupt 被裁定破产 Q?TXM1Bp  
adjudicated bankrupt 裁定破产人 0w ] pDj  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ,O ]AB  
adjudication of bankruptcy 裁定破产;宣告破产 n!t][d/g+  
adjudication of insolvency 裁定无力偿还债务 s~MCt|a  
adjusted actual 经调整的实数;调整后的实数 l>:\% ol  
adjusted current assets 经调整的流动资产;调整后的流动资产 i$W=5B>SO  
adjusted figure 经调整的数字;调整后的数额 Luu.p<   
adjusted liabilities 经调整的负债;调整后的负债 jneos~ 'n8  
adjusted loss 经调整的亏损;调整后的亏损 "f<+~  
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 /QCyA%y  
adjusted profit 经调整的利润;调整后的利润 04cNi~@m  
adjusted surplus 经调整的盈余额;调整后的盈余额  #mcU);s  
adjusted value 经调整的价值;调整后的价值 0I@Cx {$  
adjustment 调整;修订;理算〔保险〕 eMV@er|  
adjustment centre 调剂中心 `h|>;u   
adjustment lag 调整过程的时间差距;调整时差 JqYt^,,Q:  
adjustment mechanism 调整机制 o@g/,V $  
adjustment of loss 亏损调整 4 Gm(P~N  
adjustment process 调整过程;调整程序 O:3DIT1#>  
adjustment range 调整幅度 !2Q>   
administered exchange rate 受管制汇率 Fq9>t/Zj  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 MW6KEiQ"  
administration expenses 行政费用 0al8%z9e@  
administration fee 手续费;行政费 Pb-Ft =  
administration in bankruptcy 破产管理 mjz<,s`D  
administration order 遗产管理令 eEG]JH  
administrator 管理人;遗产管理人 :},/ D*v  
administrator of the estate 遗产管理人 /i)1BaF  
admission of debt 债项承认书 !%{s[eO\  
admission of proof 接纳债权证明 Vz,2_QJ  
advance 放贷款项;垫付款项;预支款项;预付款项 `Gp!Y  
advance account 暂支帐目;预付款帐户 vAMr&[  
advance compensation 预付补偿金 X@n\~[.B  
advance from shareholder 股东垫款 Z'I0e9Jw  
advance pending reimbursement 预支以待日后付还 !p~K;p,  
advanced economy 先进经济体系 L7lRh=D  
advancement 预付;预付财产 E[RLBO[*n  
advances warrant 垫款令 T>;Kq;(9  
advancing 贷出 .wfN.Z  
adverse balance 逆差 Z*rA~`@K6  
adverse exchange 逆汇 Ut xe  
advertisement addressed to shareholders 在报章刊登的致股东通告 K2GcU_*t  
advice for collection 托收通知书 H^no&$2`1  
advice of drawing 提款通知书;汇票通知书 0fTEb%z8  
advice of payment 付款通知  !bi}9w  
Advisory Committee [Securities and Futures Commission] )d|hIW]7(  
谘询委员会〔证券及期货事务监察委员会〕 Xqac$%[3  
Advisory Committee on Diversification 经济多元化谘询委员会 S(f V ,;Z  
affidavit 誓章;遗产申报誓章 8?7gyp!k_f  
affidavit of no receipt 述明无收款的誓章 :>t? ^r(  
affiliate 联号;联营公司;附属公司 ]'/ZSy,  
affiliated company 附属公司;联号;联营公司 ~t~5ctJ@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 mrfc.{`[  
affordability 负担能力 H}$hk  
African Development Bank [AfDB] 非洲开发银行 !B3lsXLSY  
after-acquired property 事后取得的财产 t!Uc, mEV]  
after-hours dealing 市后交易 -^JGa{9*  
after-tax profit 税后盈利;税后利润;税后溢利 D@ji1$K  
agency agreement 代理协议 Q4;br ?2H  
agency expenses 代理机构的开支 j;k(AM<  
agency fee 代理费 Dg LSDKO!  
Agency Law 《代理法》 %T&#JF+;  
agent 代理人;承销人 2.K"+%  
agent of company 公司代理人 jnoFNIW   
agent's fee 代理人费;经纪费 ):_x  
aggregate 总计;总数;总体数字 !\NKu1ta  
aggregate amount 总款额;总额 diLjUC`69  
aggregate assets and liabilities 总体资产与负债 swDSV1alMB  
aggregate at constant price 按固定价格计算的总体数字 %V$ujun`  
aggregate demand 总需求 rGZ@pO2  
aggregate gross position 总持仓量 a`w)awb  
aggregate limit 总限额 T_}\  
aggregate of salaries tax 合计薪俸税 [)gvP'  
aggregate performance 总体表现;总体业绩 )W@H  
aggregate supply 总体供应 e;=G|E  
aggregate surplus 总盈余 XU0"f!23x  
aggregate total 整体总额 ~X;(m<f2  
aggregate value 总值;合计价值 |7zm!^t$  
aggregated basis 合计基准 rrSA.J{  
aggregated net chargeable income 合计应课税入息实额 b>%I=H%g  
aggregation 合并计算;合计;总和 <EI'N0~KG  
aggregation of incomes of husband and wife 夫妇入息合并计算 zYOPE 6E  
aggregation of property 财产的总和 )`rC"N)  
agio 差价;贴水 ^;YD3EZw  
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》 H[x9 7r  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -X4`,0y%{O  
《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》 tazBZ'\c  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment su=.4JcK  
《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》 sZ'3PNpCP  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }7$\F!R  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 cf@#a@7m9  
agreement for a settlement 授产协议 vS<;:3  
agreement for assignment 转让协议 &F#X0h/m=  
agreement for sale 售卖协议;买卖协议 Ro:-u7q  
agreement for sale and purchase 买卖协议 ]-.Q9cjc$q  
agreement for the payment of interest 支付利息协议 `T9<}&=!  
agreement for the repayment of money 还款协议 =GR Em5  
agreement of reinsurance 再保险协议 JsPuxu_  
Agricultural Bank of China 中国农业银行 /gFyow1W  
air passenger departure tax 飞机乘客离境税 "E2 g7n&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 *pasI.2s#  
airport tax 机场税 !#iP)"O  
alcohol duty 酒精税 K0I-7/L  
alienation 让与;让渡;转让 6ldDt?iSg  
alimony 生活费;赡养费 tOko %vY8  
All Ordinaries Index [AOI] 所有普通股指数 y6j TT%  
all risks 全险;综合险 %n}]$ d  
All Sales Record for Stock Market 《股票市场成交报告》 M(3E b;`   
Allied Capital Resources Limited 新联财务有限公司 6 *8Ge  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 % 9WWBxS  
allocation letter 拨款信件 *`jEg=)  
allocation of fund 分配款项;预留款项 ZRxB"a'  
allocation of profit 利润分配;溢利分配 i&LbSxUh9  
allocation warrant 拨款令 r?V|9B`$p  
allotment 分配;配股 mU&J,C  
allotment notice 股份配售通知;配股通知 ;8 b f5  
allotment of shares 股份分配 n6uobo-  
allowable 可获宽免;免税的 L:^'cl} G  
allowable business loss 可扣除的营业亏损 Vk_L*lcN  
allowable expenses 可扣税的支出 2dI:],7  
allowance 免税额;津贴;备抵;准备金 L,kF]  
allowance for debts 债项的免税额 w|5}V6WD  
allowance for depreciation by wear and tear 耗损折旧免税额 Z=H f OC  
allowance for funeral expenses 殡殓费的免税额 U&eLj"XZ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Ns 9g>~  
allowance for repairs and outgoings 修葺及支出方面的免税额 MoF Z  
allowance to debtor 给债务人的津贴 [w4z)!  
alteration of capital 资本更改 pI^n("|  
alternate trustee 候补受托人 ja>Tnfu  
amalgamation 合并 [D?E\Nkk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 c&_3"2:  
ambit of charges 征税范围;收费范围 gh 0\9;h  
amended valuation 经修订的估值 vMI\$E &  
American Commodities Exchange 美国商品交易所 [}AcCXg`L  
American Express Bank Limited 美国运通银行 3?}SXmA'@  
American Stock Exchange 美国证券交易所 '",5Bu#C  
amortization 摊销 0CN .gu  
amount due from banks 存放银行同业的款项 \m.{^Xd~  
amount due from banks abroad 存放海外银行同业的款项 0bd.ess  
amount due from holding companies 控股公司欠款 L'6zs:i  
amount due from local banks 存放本港银行同业的款项 ^Ta"Uk'  
amount due to banks 银行同业的存款 1IsR}uLh  
amount due to banks abroad 海外银行同业的存款 *LhR$(F(  
amount due to holding companies 控股公司存款 )i>KYg w  
amount due to local banks 本港银行同业的存款 4i19HD_  
amount due to outport banks 外埠银行同业的存款 5y~[2jB:  
amount for note issue 发行纸币的款额 UmJg-~  
amount of bond 担保契据的款额 B=p'2lla  
amount of consideration 代价款额 ><DE1tG  
amount of contribution 供款数额 a[JgR/E@x  
amount of indebtedness 负债款额 u@|yw)  
amount of principal of the loan 贷款本金额 #\M<6n{  
amount of rates chargeable 应征差饷数额 EagI)W!s[  
amount of share capital 股本额 fAm2ls7c  
amount of sums assured 承保款额 lk'RWy"pw  
amount of variation 变动幅度 $H 9xM  
amount of vote 拨款数额 C/$IF M<  
amount payable 应付款额 lwB!ti  
amount receivable 应收款额 OL=bhZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9!OpW:bR|  
analysis 分析 KG?]MVXA  
ancillary risk 附属风险 T<?;:MO88  
annual account 周年帐目;周年帐目报表;年度决算;年结 D;E&;vP6%  
annual accounting date 年结日期 xSf3Ir(,  
annual allowance 每年免税额;年积金;年度津贴;年津 .KD07  
annual balance 年度余额 YJ0[ BcZ  
annual disposable income 每年可动用收入 0jyokER  
annual estimates 周年预算 2,fB$5+  
annual fee 年费 R3<+z  
annual general meeting 周年大会 Ea !j-Lbo  
annual growth rate 年增率;每年增长率 &V ;a:  
annual long-term supplement 长期个案每年补助金 $ S49v  
annual pensionable emolument 可供计算退休金的年薪 Xgm7>=l  
annual report 年报 4H:WpW*r  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -_}EQ9Q  
annual return 周年报表;周年申报表;每年报税表格 ?\yo~=N^  
Annual Return Rules 《周年报表规则》 _`(g?  
annual review of consumer prices 每年消费物价回顾 a"zoDD/  
annual roll-forward basis 逐年延展方式 g$tW9 Q  
annual salary 年薪 BCj&z{5"7e  
annual statement 年度报表;年度决算表  ?b0\[  
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 ,)RdXgCs  
annuitant 年金受益人 B+<k,ad  
annuity 年金 Q9'p2@Z  
annuity contract 年金合约 4j*}|@x  
annuity on human life 人寿年金 : )z_q!$j  
antecedent debt 先前的债项 :s5g6TR  
ante-dated cheque 倒填日期支票 O<hHo]jLF  
anticipated expenditure 预期开支 3,[2-obmi  
anticipated net profit 预期纯利 qq` RfZjL  
anticipated revenue 预期收入 \z{Y(dS  
anti-inflation measure 反通货膨胀措施 M Q6Y^,B  
anti-inflationary stance 反通货膨胀立场 ,y>Na{@Y  
apparent deficit 表面赤字 @K/I a!Lw  
apparent financial solvency 表面偿债能力 4|(?Wt)5  
apparent partner 表面合伙人 j.6kjQN  
application for personal assessment 个人入息课税申请书 9NT;^K^ I  
application of fund 资金应用 i_MI!o  
application to release as liquidator and to destruct the books of accounts and documents \x!>5Z Y  
申请免除清盘人职务及毁灭帐簿与文件 LWI~m2  
appointed actuary 委任精算师 Hj!)S&y,$  
appointed auditor 委任核数师;委任审计师 D)_Ei'+*l  
appointed trustee 委任的受托人 dd$N4&  
appointer 委任人 {G}HZv%S U  
apportioned pro rata 按比例分摊 ,uv$oP-  
apportionment 分配;分摊 Q@8[ql1l  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >W;i2%T  
apportionment formula 分摊方程式 I%p#E#[G  
apportionment of estate duty 遗产税的分摊 u!i5Q  
appraisal 估价;评估 lm|`Lh-  
appreciable growth 可观增长 WdT|xf.Q&  
appreciable impact 显着影响 _(hwU>.  
appreciable increase 可观增长 gY9"!IVe+  
appreciation 增值;升值 l;.BlHyu  
appreciation against other currencies 相对其他货币升值 /K^cU;E,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q :bKT#\  
appreciation tax 增值税 c&++[  
appropriation 拨款;拨用;拨付 (yP55PC O$  
appropriation account 拨款帐目 zCHr  
Appropriation Bill 拨款法案 x3Ud0[(  
appropriation-in-aid system 补助拨款办法 xeI{i{8  
approved assets 核准资产 "YL-!P  
approved basket stock 认可一篮子证券 :3B\,inJ  
approved budget 核准预算 a5-\=0L~  
approved charitable donation 认可慈善捐款 my1kF%?  
approved charitable institution 认可慈善机构 T?Y\~.+99  
approved currency 核准货币;认可货币 _#C}hwOR>X  
approved estimates 核准预算 U]|q4!WE  
approved estimates of expenditure 核准开支预算 IfcFlXmt2  
approved overseas insurer 核准海外保险人 ,<1*  
approved overseas trust company 核准海外信托公司 ! Cl/=0$[L  
approved pooled investment fund 核准汇集投资基金 +2SX4Kxu  
approved provident fund scheme 认可公积金计划 RVfe}4Stm#  
approved provision 核准拨款 `y`xk<q  
approved redeemable share 核准可赎回股份 }>0 Kc=  
approved regional stock 认可地区性证券 ~S3eatM$9  
approved retirement scheme 认可退休金计划 \ax%I)3  
approved subordinated loan 核准附属贷款 V5B-S.i@  
arbitrage 套戥;套汇;套利 {Fi@|'  
arbitrageur 套戥者;套汇者 -e~U u  
arbitrary amount 临时款项 @m V C  
arrangement 措施;安排;协定 qN@a<row&~  
arrears 欠款 o!~bR  
arrears of pay 欠付薪酬 to3J@:V8e  
arrears of revenue 逾期未收税款;逾期未收的帐项 d<'xpdxc  
articles of association 组织章程;组织细则;组织章程细则 |Z ,G  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Q7|13^ |C  
ascertainment of profit 确定利润 !qlGt)G3  
"Asia Clear" “亚洲结算系统” mB{{o}'<u  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ??Zmj:8E'  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X}(0y  
Asian Development Fund [ADF] 亚洲发展基金 9$&e~^&B  
Asian dollar bond 亚洲美元债券 ~t={ \,X\  
Asian dollar market 亚洲美元市场 NJ>p8P`_k  
Asian dollar rate 亚洲美元利率 ~-5@- V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 D,\=zX;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 prtxE&-  
asked price 沽盘;喊价;索价;卖方报价 k`TJ<Dv;  
assessable income 应评税入息 (GG"'bYk  
assessable loss 应评税亏损 2~V Im#  
assessable profit 应评税利润 >x4[7YAU{  
assessable value 应评税值 d8HB2c5y0i  
assessed profit 估定利润 }&DB5M  
assessed value 经评估价值 =[JN'|Q+  
assessment 评税;评定;估价;评税单 sw|:Z(`  
assessment number 评税编号;估价编号 hZ<btN .y5  
assessment of additional tax 补加税评税 cA? x(  
assessment of performance 业绩评估;实绩评价 2HXKz7da  
Assessor 评税主任 d|]O<]CG_  
asset price bubbles 资产价格泡沫 K;[%S  
asset-backed securities 具资产保证的证券 AxlFU~E4  
assets accretion 资产增值 GYC&P]  
assets and liabilities 资产与负债 #OWs3$9  
assets betterment statement 资产递增表;资产改进表 Eap/7U1Q  
assets lending 实物放款;有抵押贷款 JtpY][}"~3  
assets of the company passing on the death 死者去世时转移的公司资产 aMQjoamz  
assets pledged as security for liabilities 用作负债抵押的资产 ~lqGnNhh 7  
assets portfolio 资产投资组合 5L}>+js2  
assets price 资产价格 5lnSa+_/f  
assets quality 资产质素 ulf/C%t,R  
assets realization 资产变现 <z uE=0P~%  
assets refinancing arrangement 资产再集资安排 ex \W]5  
assets securitization 资产证券化 H@E" )@92  
assets situated outside Hong Kong 在香港以外地方的资产 )7GLS\uf<%  
assets stripping 削减资产;拆卖资产 WEtA4zCO  
assets value 资产值 8e!DDh  
assignee 承让人 pYl{:uIPN8  
assignment 转让;转让书;转让契 ;9 ,mV(w  
assignment of interest 权益转让 P0e""9JOo  
assignment of letters patent and trade mark 专利证书及商标转让 TE%#$q  
assignment of property 物业转让;物业转让书 ttaQlEa=Z  
assignment right 转让权 Q)`gPX3F  
assignor 转让人 k%}89glm  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 45sxF?GSwL  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  }m%?&c  
associate member 附属会员 `QdQ?9x{F  
associated body corporate 相联法人团体 rAWl0y_m  
associated company 相联公司;联属公司 +RV-VrV  
associated corporation 相联法团 S tnv>  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UVc<C 1 q  
公认会计师公会〔英国〕 ^}Qj}  
Association of Futures Exchange Brokers 香港期货经纪协会 4iNbK~5j  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s;2/Nc   
association of underwriters 承保人组织 ~59`S#ax/l  
assumption of control 接管 M+;P?|a  
assurance 担保;保险;转易;转易书 +}QBzGW`  
assurance of interest 权益的转易 PCPf*G>  
at 19XX price 按一九XX年价格计算 VtO;UN  
at a discount 按赔价计算;按贴水价格计算;打折扣 dAr)%RZ  
at a premium 按溢价计算;按升水价格计算 g'ZMV6b?K  
at call 通知付款;按通知 UIOEkQ\Wl  
at constant market price 按固定市价计算 Z.':&7Y  
at constant price 按固定价格计算 BwJ^_:(p~  
at cost 按成本计算 b/B`&CIA0"  
at current market price 按当时市价计算;按现时市价计算 Y^2Qxo3"3  
at current price 按当时价格计算;按现时价格计算 6WN(22Io  
at factor cost 按要素成本计算;按生产要素成本计算 C`n9/[,#  
at money-of-the-day price 按付款当日价格计算 96pk[5lj{?  
at or better 按指定或较佳价位〔买卖指令〕 ]}[Yf  
at par 按面值计算;平价 kAN;S<jSE  
at sight 见票即付 eR-=<0Iw;  
at the close 按收市盘 wD ],{y  
at the opening 按开市盘 nS+FX& _  
attestation 见证;见证条款 #M?F^u[  
at-the-money option 平价期权 Ah>gC!F^  
attorney 受权人;受托代表人 o}MzqKfu  
attornment 新拥有人承认书 J+b!6t}mZn  
attributable profit 可归属利润 KO"Jg-6r|  
attributable share value 可归属股份价值 QW~5+c9JJ  
Auckland Stock Exchange 奥克兰证券交易所 a3UPbl3^  
auction 拍卖 g[s\~MF@s  
auctioneer 拍卖商 Z-SwJtWk  
audit 审计;核数 *SkiFEoD  
Audit Commission 审计署 j\'+wVyo  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |Vwc/9`t]>  
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〕 g T XW2S  
audit review 帐目审查 +K;Y+ K&;2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )W]>\=@Y  
audited account 审计帐目;经审计的帐目 N pXgyD  
audited annual account 经审计的周年帐目 wfDp,T3w7  
audited balance sheet 经审计的资产负债表 _t|G@D{   
auditor 核数师;核数主任;审计师 +Cf0Y2*@hM  
auditor's certificate 核数师证明书;审计师证明书 YxEbg(Y  
auditor's report 核数师报告;审计师报告 qA/#IUi)1  
Aussie bond 澳元债券 mT6q}``vtG  
austerity budget 紧缩预算 Fkc x+d  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Jf?S9r5Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 Er"R;l]xJ  
Australian Dollar [AUD] 澳元 LgP>u?]n  
Australian Options Market 澳大利亚期权市场 %e Sm&`  
Australian Securities Commission 澳洲证券事务监察委员会 y98JiNq  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 cXS;z.M\_  
Australian Stock Exchange 澳大利亚证券交易所 0AK?{y U  
Austrian Schilling [ATS] 奥地利先令 jQ_dw\ {0  
authentication 认证;鉴证 l*K I  
authority to purchase 委托购买证;委购书 X_u@D;$  
authorization 认可;核准;授权;授权书 OG`|td  
authorization by direction 指示授权 goDV2 alC^  
authorization by instruction 指令授权 4L=$K2R2r  
authorization by warrant 令状授权 Dc.n-ipv$  
authorization of unit trust 单位信托的认可 M!Z*QY."P  
authorized agent 指定代理人 hIVI\U,  
authorized capital 法定资本 V)0[`zJ  
authorized clerk 出市员 ;GE26Ymqly  
authorized dealer 认可交易商 C5es2!^-]O  
authorized financial institution 认可财务机构 cgs3qI  
authorized fund 认可基金 -,QKTxwo>  
authorized fund house 获授权的基金公司;认可基金公司 e^k!vk-SLF  
authorized institution 认可机构 ;Y'8:ncDn  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 HKTeqH_:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 [x!i* rW3  
authorized insurer 获授权保险人;获认可承保人 (;0$i?3\  
authorized investment 特准投资项目 .4Qb5I2#  
authorized person 获授权人 EqD^/(,L2  
authorized representative 获授权代表 j?:`-\w5  
authorized share capital 法定股本 y]}b?R~p=  
automated quotation system 自动报价系统 }_{y|NW  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5/B#)gm  
自动交易系统〔香港期货交易所有限公司〕 D:wnO|:  
automatic adjustment mechanism 自动调整机制 onnI !  
automatic adjustment system 自动调整系统 t_jyyHxoZ:  
Automatic Clearing House 自动票据交换所 ^IX%dzM  
automatic exchange rates accumulation system 自动化汇率累集系统 _1>SG2h{fV  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 fav5e'[$  
automatic teller machine [ATM] 自动柜员机 R=-+YBw7/  
autopay 自动转帐 .E+OmJwD  
available assets 可用资产 "jL1. 9%"  
available fiscal reserve 现存财政储备 tJ=3'?T_k  
available profit 可用利润 (M ]XNn  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Dv<wge`  
average 平均;平均数;海损 !1a}| !Zn  
average basic salary 平均基本薪金 -$+,]t^GV  
average consumer expenditure 平均消费开支;一般消费开支 j4;Du>obQ  
average cost 平均成本 i@P 9EU  
average cost of land production 增辟土地平均成本 <7=&DpjI7F  
average daily turnover 平均每日成交额 TC qkm^xv  
average daily wage rate 平均每日工资率 O( VxMO  
average expenditure pattern 平均开支模式 }@Xh xZu  
average growth rate 平均增长率 +J|+es  
average net fixed assets 固定资产平均净值 i[$-_  
average of relatives 相对价格平均数 ]SFWt/<  
average price 平均价格 pw@`}cM=  
average propensity to consume 平均消费倾向;一般消费倾向 i=oTg  
average propensity to save 平均储蓄倾向;一般储蓄倾向 _ XE;-weE  
average rate 平均率 bb|}'  
average revenue 平均收入;平均收益 wJ6_I$>  
average stock 平均库存;平均存货 :qxm !P  
average yearly rent 平均年租 RX:R*{]-  
avoidance of double taxation 避免双重课税 -Q6(+(7_|  
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 !X-9Ms}(d  
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