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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: Ba\l`$%X  
A share A股;甲类股份 }lk_Oe1  
abatement of tax 减税;减扣免税额 2B# ]z  
ABN AMRO Bank N.V. 荷兰银行 >!OD[9  
above-the-line expenditure 线上项目支出;经常预算支出 ^fLePsmd  
above-the-line receipt 线上项目收入;经常预算收入 ]Xur/C2A  
ABSA Asia Limited 南非联合亚洲有限公司 8/;q~:v  
absolute change 绝对数值变更 (=H%VXQH  
absolute expenditure 实际开支 Yd4J:  
absolute guideline figure 绝对准则数字 _U.D*f<3)  
absolute interest 绝对权益 l)glT]G3+  
absolute order of discharge 绝对破产解除令 /.<T^p@\&  
absolute profit margin 绝对利润幅度 vMiZ:*iaj@  
absolute value 实值;绝对值 Bf;dp`(/   
absolutely vested interest 绝对既得权益 8"4&IX  
absorbed cost 已吸收成本;已分摊成本 lEBt<  
absorption 吸收;分摊;合并 ,OX(z=i_  
absorption rate 吸收率;摊配率;分摊率  #cqia0.H  
ACB Finance Limited 亚洲商业财务有限公司 gc 14%  
acceptable form of reciprocity 合理的互惠条件 S=>54!{`x  
acceptable rate 适当利率;适当汇率 S;[*5g6a&x  
acceptance agreement 承兑协议 %&+j(?9  
acceptance for honour 参加承兑 &k /uR;yw  
acceptor 承兑人;接受人;受票人 XHgwK @GU  
acceptor for honour 参加承兑人 y#:_K(A" k  
accident insurance 意外保险 krPwFp2[*  
Accident Insurance Association of Hong Kong 香港意外保险公会 )QGj\2I  
accident insurance scheme 意外保险计划 c|lo%[]R!  
accident year basis 意外年度基准 ; /fZh:V2  
accommodation 通融;贷款 GNzk Vy:u  
accommodation bill 通融票据;空头票据 yVvO!  
accommodation party 汇票代发人 [a;U'v*  
account balance 帐户余额;帐户结余 J~6+zBF  
account book 帐簿 OAMsqeWYA  
account collected in advance 预收款项 ,~-"EQT  
account current book 往来帐簿 8F(lW)An  
account of after-acquired property 事后取得的财产报告 ,BCtNt(  
account of defaulter 拖欠帐目 F$UvYy4O d  
account payable 应付帐款 y#5xS  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #Mt'y8|}$  
account receivable 应收帐款 ugEh}3  
account receivable report 应收帐款报表 wuCiO;w  
account statement 结单;帐单;会计财务报表 <FIc!  
account title 帐户名称;会计科目 ZR<T\w  
accountant's report 会计师报告 Kv'2^B  
Accountant's Report Rules 会计师报告规则 \0iF <0oy  
accounting and auditing procedure 会计与审计程序;会计与核数程序 VLuhURI)  
Accounting Arrangements 《会计安排》 >(s)S[\  
accounting basis 会计基础 31 \l0Jg  
accounting by Official Receiver 破产管理署署长呈交的帐目 :b[ [}'  
Accounting Circular 《会计通告》 8<C u S  
accounting class 会计类别 RU3:[ (7  
accounting date 记帐日期;会计结算日期 WG8}}`F|  
accounting for money 款项核算 %|$h<~  
Accounting Officer 会计主任 B] dvX  
accounting period 会计报告期;会计期 GndU}[0J  
accounting policy 会计政策;会计方针 pe>R2<!$  
accounting practice 会计惯例 =EI>@Y"  
accounting principle 会计准则 V(mz||'*  
accounting record 会计记录 (+d7cln  
accounting report 会计报告 +85i;gO5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 =m.Lw  
Accounting Society of China 中国会计学会 v /{LC4BF  
accounting statement 会计报表 =T'N6x5@  
accounting system 会计制度;会计系统 NGIbUH1[  
accounting transaction 会计事项;帐务交易 0Ym+10g  
accounting treatment 会计处理 `0Y`]kSY+  
accounting year 会计年度 -xS{{"-  
accretion 增值;添加 #Hl0>"k ,  
accrual 应计项目;应累算数目 =&RpW7]  
accrual basis 应计制;权责发生制 ;*^2,_  
accrual basis accounting 应计制会计;权责发生制会计 +G';no\h  
accrue 应累算;应计 `iYiAc  
accrued benefit 应累算利益 0b%"=J2/p.  
accrued charges 应计费用 {3F;:%$`c  
accrued cumulative preference share dividend 应累算的累积优先股股息 45` i  
accrued expenses 应累算费用 ~Ts^z(v~D2  
accrued interest payable 应付利息;应计未付利息 vt@5Hb)  
accrued interest receivable 应收利息;应计未收利息 n$RhD93  
accrued right 累算权益 '\8gY((7   
accruing profit 应累算的利润 64Gd^.Z  
accumulated fiscal reserve 累积财政储备 qRkY-0vBP  
accumulated profit 累积利润;滚存溢利 SJb+:L>  
accumulated reserve 累积储备 (- `h8M  
accumulation of surplus income 累积收益盈余 h/E+r:2]  
acquired assets 既得资产 2Fk4jHj  
acquisition 收购;购置;取得 EkotVzR5  
acquisition cost 购置成本 !sWKi)1  
acquisition expenses 购置费用 m20:{fld  
acquisition of 100% interest 收购全部股权 U.]5UP:a  
acquisition of control 取得控制权 JDcc`&`M  
acquisition of fixed assets 购置固定资产 e 4-  
acquisition of shell “买壳” NUBf>~_}  
acquisition price 收购价 -j1?l Y  
act of God 天灾 Vmq:As^a  
acting partner 执事合伙人 \$GM4:R D  
active market 买卖活跃的市场;交投畅旺的市场;旺市 mw2/jA7  
active partner 积极参与的合伙人 ]X y2km]  
active trading 交投活跃 04ZP\  
actual circulation 实际流通 {;uOc{~+  
actual cost 实际成本 5}S~8  
actual expenditure 实际开支;实际支出 XpWcf ([  
actual income 实际入息;实际收入;实际收益 {~J'J$hn8  
actual market 现货市场 coa+@g,w7#  
actual price 现货价;实际价格 t5: 1' N9P  
actual profit 实际利润 L?_'OwaY  
actual quotation 实盘;实际价位;实际报价 1t&LNIc|^  
actual year basis 按实际年度计算 a6\0XVU  
actuals 实货 N 4Kj)E@  
actuarial investigation 精算调查 2d),*Cvf  
actuarial principle 精算原则 m'{gO9V  
actuarial report 精算师报告 jeb ]3i=pw  
Actuarial Society of Hong Kong 香港精算学会 ]-ad\PI$  
actuarial valuation 精算师估值 c>I(6$  
actuary 精算师 X{cFq W7  
ad referendum agreement 暂定协议;有待覆核的协定 D6X0(pU0  
ad valorem duty 从价税;按值征税 Cngi5._Lb  
ad valorem duty system 从价税制 mX8k4$z  
ad valorem fee 从价费 .[mI9dc  
ad valorem tariff 从价关税 Hw"Lo Vh  
additional allowance 额外免税额 r<< ]41  
additional amount for unexpired risk 未过期风险的额外款额 t&5N{C:  
additional assessable profit 补加应评税利润 O5X@'.#rU  
additional assessment 补加评税 8EbJ5wu/%S  
additional commitment 额外承担 ?|4Y(0N  
additional commitment vote 额外承担拨款 'cp1I&>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CK[w0VCT  
additional dependent parent allowance 供养父母额外免税额 ,#n$YT7  
additional provision 额外拨款 #aHPB#  
additional stamp duty 附加印花税 EWz,K] _'  
additional tax 补加税罚款;补加税款 1eod;^AP9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1ym^G0"s  
adjudged bankrupt 被裁定破产 &+0WZ#VI  
adjudicated bankrupt 裁定破产人 Tvp~~Dk  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }6S~"<Ym  
adjudication of bankruptcy 裁定破产;宣告破产 ]#$l"ss,  
adjudication of insolvency 裁定无力偿还债务 bhk:Szqz  
adjusted actual 经调整的实数;调整后的实数 d\eTyN'rA  
adjusted current assets 经调整的流动资产;调整后的流动资产 t UOqF  
adjusted figure 经调整的数字;调整后的数额 a-[:RJW  
adjusted liabilities 经调整的负债;调整后的负债 !*I0}I ~  
adjusted loss 经调整的亏损;调整后的亏损 )gNS%t c*K  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 [f._w~  
adjusted profit 经调整的利润;调整后的利润 3[_zz;Y*d  
adjusted surplus 经调整的盈余额;调整后的盈余额 HNXMM  
adjusted value 经调整的价值;调整后的价值 2TQyQ%  
adjustment 调整;修订;理算〔保险〕 b*5Yy/U  
adjustment centre 调剂中心 Gl am(V1  
adjustment lag 调整过程的时间差距;调整时差 MBp,! _Q6  
adjustment mechanism 调整机制 ~F)[H'$A  
adjustment of loss 亏损调整 { Q?\%4>2  
adjustment process 调整过程;调整程序 XC*!=h*  
adjustment range 调整幅度 _8QHx;}  
administered exchange rate 受管制汇率 U5[,UrC  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %Z.!T  
administration expenses 行政费用 yj<j>JtN  
administration fee 手续费;行政费 mFk6a{+YX  
administration in bankruptcy 破产管理 "UM*(&  
administration order 遗产管理令 YRU1^=v  
administrator 管理人;遗产管理人 @m`1Vq?O  
administrator of the estate 遗产管理人 y)//u:l  
admission of debt 债项承认书 ]h3{M Tr/  
admission of proof 接纳债权证明 3'*}ZDC  
advance 放贷款项;垫付款项;预支款项;预付款项 ,ma4bqRMc  
advance account 暂支帐目;预付款帐户 !tuN_  
advance compensation 预付补偿金 rlRRGJ\l  
advance from shareholder 股东垫款 au+6ookT  
advance pending reimbursement 预支以待日后付还 a ]b%v9  
advanced economy 先进经济体系 I_.Jo `lK~  
advancement 预付;预付财产 z5tOsU  
advances warrant 垫款令 (Ts#^qC  
advancing 贷出 ]=ubl!0=:  
adverse balance 逆差 S+*%u/;l  
adverse exchange 逆汇 m)\wbkC  
advertisement addressed to shareholders 在报章刊登的致股东通告 506AvD  
advice for collection 托收通知书 ;NoD4*  
advice of drawing 提款通知书;汇票通知书 fkHCfcU  
advice of payment 付款通知 ov xX.h O  
Advisory Committee [Securities and Futures Commission] I d}@  
谘询委员会〔证券及期货事务监察委员会〕 6+.8nx:9X  
Advisory Committee on Diversification 经济多元化谘询委员会 Jf</83RZ  
affidavit 誓章;遗产申报誓章 j&y>?Y&Sb  
affidavit of no receipt 述明无收款的誓章 }f;cA  
affiliate 联号;联营公司;附属公司  26[.te9  
affiliated company 附属公司;联号;联营公司 Y^(NzN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 eVvDis  
affordability 负担能力 h 0c&}kM  
African Development Bank [AfDB] 非洲开发银行 fU^6h`t  
after-acquired property 事后取得的财产 a +lTAe  
after-hours dealing 市后交易 @%[ dh@oY  
after-tax profit 税后盈利;税后利润;税后溢利 QnMN8Q9  
agency agreement 代理协议 ^Mc zumG[  
agency expenses 代理机构的开支 2EAY`}Rl6.  
agency fee 代理费 =5 kTzH.  
Agency Law 《代理法》 IpYw<2'  
agent 代理人;承销人 z~0f[As.  
agent of company 公司代理人 5^0K5R6GQf  
agent's fee 代理人费;经纪费 #J w\pOn  
aggregate 总计;总数;总体数字 #Zq[.9!q{  
aggregate amount 总款额;总额 S(NUuu}S  
aggregate assets and liabilities 总体资产与负债 VT:m!<^  
aggregate at constant price 按固定价格计算的总体数字 6Gj69Lr  
aggregate demand 总需求 0s2@z5bfX  
aggregate gross position 总持仓量 R=m9[TgBm  
aggregate limit 总限额 &60#y4  
aggregate of salaries tax 合计薪俸税 .>^iU}  
aggregate performance 总体表现;总体业绩 /4{.J=R}  
aggregate supply 总体供应 -;s-*$I  
aggregate surplus 总盈余 n[c/L8j  
aggregate total 整体总额 &{=`g+4n  
aggregate value 总值;合计价值 uzO3_.4Y  
aggregated basis 合计基准  ~=Q|EhF5  
aggregated net chargeable income 合计应课税入息实额 p}K\rpvJpu  
aggregation 合并计算;合计;总和 41s[p56+@  
aggregation of incomes of husband and wife 夫妇入息合并计算 *nYb9.T]i  
aggregation of property 财产的总和 Op 0Qpn  
agio 差价;贴水 HLYo+;j3|  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Hphfqdh0`  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  Z5[f  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 IA(+}V  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment UEh-k"  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 WEZ)>[Xj?  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment U66}nN9  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Y)KO*40c  
agreement for a settlement 授产协议 \?K>~{)  
agreement for assignment 转让协议 5Vu@gRk_  
agreement for sale 售卖协议;买卖协议 a"pejW`m  
agreement for sale and purchase 买卖协议 ffibS0aM  
agreement for the payment of interest 支付利息协议 `7o(CcF6H  
agreement for the repayment of money 还款协议 k_A 9gj1  
agreement of reinsurance 再保险协议 )u}MyFl.  
Agricultural Bank of China 中国农业银行 Q VJvuiUh  
air passenger departure tax 飞机乘客离境税 H'2Un(#Al  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 eGW~4zU  
airport tax 机场税 n%%u0a %  
alcohol duty 酒精税 4K<T_B/  
alienation 让与;让渡;转让 ?6>rQ6tBv  
alimony 生活费;赡养费 6JZ$; x{j  
All Ordinaries Index [AOI] 所有普通股指数 6~y7A<[^  
all risks 全险;综合险 w@Gk#  
All Sales Record for Stock Market 《股票市场成交报告》 :d`8:gv?  
Allied Capital Resources Limited 新联财务有限公司 6H:'_|G  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Xw<5VIAHm;  
allocation letter 拨款信件 ^[u*m%UB  
allocation of fund 分配款项;预留款项 B>{\qj)%  
allocation of profit 利润分配;溢利分配 F3,djZq  
allocation warrant 拨款令 KRN{Ath.  
allotment 分配;配股 2Hj;o  
allotment notice 股份配售通知;配股通知 K26x,m]p  
allotment of shares 股份分配 ]Yd7  
allowable 可获宽免;免税的 d*(wU>J '  
allowable business loss 可扣除的营业亏损 vo3[)BDbT  
allowable expenses 可扣税的支出 -7\6j#;l  
allowance 免税额;津贴;备抵;准备金 ;DN:AgXP  
allowance for debts 债项的免税额 g$eZT{{W  
allowance for depreciation by wear and tear 耗损折旧免税额 R`F8J}X_  
allowance for funeral expenses 殡殓费的免税额 .|Bmg6g*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 [ Cu3D  
allowance for repairs and outgoings 修葺及支出方面的免税额 A Q e~F  
allowance to debtor 给债务人的津贴 ja|XFs~  
alteration of capital 资本更改 "RG #e +  
alternate trustee 候补受托人 u9~RD  
amalgamation 合并 Xy'qgK?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $v*0 \O  
ambit of charges 征税范围;收费范围 YTo^Q&  
amended valuation 经修订的估值 ; rJ  
American Commodities Exchange 美国商品交易所 9X[}ik0  
American Express Bank Limited 美国运通银行 OcLFVD=  
American Stock Exchange 美国证券交易所 _Sxp|{H0  
amortization 摊销 },'Ij; %%Q  
amount due from banks 存放银行同业的款项  cojbuo  
amount due from banks abroad 存放海外银行同业的款项 8OW504AD  
amount due from holding companies 控股公司欠款 h1uD>heGl  
amount due from local banks 存放本港银行同业的款项 xB&6f")  
amount due to banks 银行同业的存款 .wv!;  
amount due to banks abroad 海外银行同业的存款 va_TC!{;  
amount due to holding companies 控股公司存款 D_MNF =7  
amount due to local banks 本港银行同业的存款 O&c~7tM%  
amount due to outport banks 外埠银行同业的存款 $xsmF?Dsx5  
amount for note issue 发行纸币的款额 QW_QizR>|  
amount of bond 担保契据的款额 {x8UL7{  
amount of consideration 代价款额 $}/Q%r  
amount of contribution 供款数额 g :Z, ab4  
amount of indebtedness 负债款额 %=O$@.%Zc  
amount of principal of the loan 贷款本金额 ;zl/  
amount of rates chargeable 应征差饷数额 av*M #  
amount of share capital 股本额 gc6T`O-_;  
amount of sums assured 承保款额 {<_9QAS  
amount of variation 变动幅度 iTq~ ^9G  
amount of vote 拨款数额 r31H Zx1^  
amount payable 应付款额 /Dn  
amount receivable 应收款额 \jcEEIEi  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 l .wf= /  
analysis 分析 /Vy8%   
ancillary risk 附属风险 ;PrL)!  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?fXlrJ  
annual accounting date 年结日期 rH<iUiA?O  
annual allowance 每年免税额;年积金;年度津贴;年津 $CY B&|d  
annual balance 年度余额 8(Y=MW;g  
annual disposable income 每年可动用收入 [@_zsz,`L  
annual estimates 周年预算 I;!zZ.\  
annual fee 年费 jt/ |u=  
annual general meeting 周年大会 b@&ydgmaQ  
annual growth rate 年增率;每年增长率 {lhdropd  
annual long-term supplement 长期个案每年补助金 D|Tv`47ntu  
annual pensionable emolument 可供计算退休金的年薪 !"Q8KV  
annual report 年报 `Y`QxU!d%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pdrF/U+  
annual return 周年报表;周年申报表;每年报税表格 L'JEkji"  
Annual Return Rules 《周年报表规则》 7v~\c%1V  
annual review of consumer prices 每年消费物价回顾 FS vtiNW<  
annual roll-forward basis 逐年延展方式 I@f">&^  
annual salary 年薪 Cl+TjmOV\`  
annual statement 年度报表;年度决算表 #VwA?$4g`  
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 $]05?JY#  
annuitant 年金受益人 e!5nz_J1}  
annuity 年金 X|WAUp?  
annuity contract 年金合约 y&.[Nt '+  
annuity on human life 人寿年金 z Dk^^'  
antecedent debt 先前的债项 Yjr6/&ML  
ante-dated cheque 倒填日期支票 `[+nz rLkO  
anticipated expenditure 预期开支 y/}>)o4Q  
anticipated net profit 预期纯利 F;IG@ &  
anticipated revenue 预期收入 t7%!~s=,M  
anti-inflation measure 反通货膨胀措施 f'\NGL  
anti-inflationary stance 反通货膨胀立场 ?=]*r>a3  
apparent deficit 表面赤字 Q(}TN,N  
apparent financial solvency 表面偿债能力  uT}Jw  
apparent partner 表面合伙人 |x AwiF_  
application for personal assessment 个人入息课税申请书 wghz[qe  
application of fund 资金应用 3psCV=/z  
application to release as liquidator and to destruct the books of accounts and documents \c! LC4pE  
申请免除清盘人职务及毁灭帐簿与文件 FH'jP`  
appointed actuary 委任精算师 N>fC"  
appointed auditor 委任核数师;委任审计师 xwH+Q7O&l  
appointed trustee 委任的受托人 $UZ4,S?V  
appointer 委任人 35;)O -  
apportioned pro rata 按比例分摊 BHwQB2t gc  
apportionment 分配;分摊 T1y,L<7?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J]f\=;z;<a  
apportionment formula 分摊方程式 $o"PQ!z  
apportionment of estate duty 遗产税的分摊 C_[V[k0(  
appraisal 估价;评估 X^#.4:>.  
appreciable growth 可观增长 `ecuquX'  
appreciable impact 显着影响 "Q~6cH[#  
appreciable increase 可观增长 ua['rOnU  
appreciation 增值;升值 dQ8}mH!  
appreciation against other currencies 相对其他货币升值 UC^Bn1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 W"rX$D [Le  
appreciation tax 增值税 1GY[1M1^  
appropriation 拨款;拨用;拨付  {Y9m;b,X  
appropriation account 拨款帐目 c 25wm\\  
Appropriation Bill 拨款法案 W?"Z>tgp  
appropriation-in-aid system 补助拨款办法 }0#cdw#gH  
approved assets 核准资产 VZ*Q|  
approved basket stock 认可一篮子证券 Dk|<&uVV  
approved budget 核准预算 E\r5!45r  
approved charitable donation 认可慈善捐款 Q~4o{"3.'  
approved charitable institution 认可慈善机构 '"5" $)7  
approved currency 核准货币;认可货币 [FKmZzEy  
approved estimates 核准预算  -> -  
approved estimates of expenditure 核准开支预算 XHO}(!l\  
approved overseas insurer 核准海外保险人 XbJ=lH  
approved overseas trust company 核准海外信托公司 eBTy!!  
approved pooled investment fund 核准汇集投资基金 ^c1I'9(r5  
approved provident fund scheme 认可公积金计划 <ZJ>jZV0*  
approved provision 核准拨款 i&^?p|eKa  
approved redeemable share 核准可赎回股份 kRgyvA,*;  
approved regional stock 认可地区性证券 {sy#&m(el  
approved retirement scheme 认可退休金计划 #](k,% 2  
approved subordinated loan 核准附属贷款 4];Qpln  
arbitrage 套戥;套汇;套利 x#e(&OjN7  
arbitrageur 套戥者;套汇者 Nh41o0  
arbitrary amount 临时款项 {=7W;uL  
arrangement 措施;安排;协定 HLAYmXX"w  
arrears 欠款 #kX=$Bzk  
arrears of pay 欠付薪酬 joifIp_  
arrears of revenue 逾期未收税款;逾期未收的帐项 =MG  
articles of association 组织章程;组织细则;组织章程细则 )\uy 0+b  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5cP]  
ascertainment of profit 确定利润 ?Z] }G  
"Asia Clear" “亚洲结算系统” \1RQ),5 %]  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 cW),Y|8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕  !+IxPn  
Asian Development Fund [ADF] 亚洲发展基金 U<eVLfSij  
Asian dollar bond 亚洲美元债券 Y[;Pl$  
Asian dollar market 亚洲美元市场 )%C482GO-  
Asian dollar rate 亚洲美元利率 J=TbZL4y}4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 )^)VyI`O  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r{kV*^\E  
asked price 沽盘;喊价;索价;卖方报价 tqrvcnQr^  
assessable income 应评税入息 ,u( g#T  
assessable loss 应评税亏损 N7Z&_$Bx  
assessable profit 应评税利润 bE^Z;q19  
assessable value 应评税值 L5cNCWpo  
assessed profit 估定利润 y]?%2ud/=  
assessed value 经评估价值 ]k{cPK  
assessment 评税;评定;估价;评税单 Yh:*.@  
assessment number 评税编号;估价编号 p&_a kQj  
assessment of additional tax 补加税评税 0(3t#  
assessment of performance 业绩评估;实绩评价 G4s!q1H  
Assessor 评税主任 *E .{i   
asset price bubbles 资产价格泡沫 (H+'sf^h  
asset-backed securities 具资产保证的证券 5Zn3s()  
assets accretion 资产增值 vsoj] R$C  
assets and liabilities 资产与负债 [_qBp:_j?s  
assets betterment statement 资产递增表;资产改进表 Z|d_G}  
assets lending 实物放款;有抵押贷款 }tx~y-QQ  
assets of the company passing on the death 死者去世时转移的公司资产 >S{1=N@Ev=  
assets pledged as security for liabilities 用作负债抵押的资产 kOR%<#:J  
assets portfolio 资产投资组合 h=4m2m  
assets price 资产价格 .'"+CKD.N  
assets quality 资产质素 ^F`FB..:y  
assets realization 资产变现 d[rxmEXht  
assets refinancing arrangement 资产再集资安排 lyZof_/*  
assets securitization 资产证券化 g@nk0lQewj  
assets situated outside Hong Kong 在香港以外地方的资产 + 7E6U*  
assets stripping 削减资产;拆卖资产 /D8cJgH-  
assets value 资产值 e7/J:n$  
assignee 承让人 GG;M/}E9  
assignment 转让;转让书;转让契 .6$ST Ksr  
assignment of interest 权益转让 u|8`=  
assignment of letters patent and trade mark 专利证书及商标转让 pa+^5N  
assignment of property 物业转让;物业转让书 h+.^8fPR   
assignment right 转让权 GWA_,/jS%  
assignor 转让人 sj. eJX"z  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 BR2Gb~#T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 W$c@C02<  
associate member 附属会员 @?3f`l 9  
associated body corporate 相联法人团体 BN_h3|)  
associated company 相联公司;联属公司 |9I)YD  
associated corporation 相联法团 ~ nsb  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4V,.Oi  
公认会计师公会〔英国〕  $GJT  
Association of Futures Exchange Brokers 香港期货经纪协会 x|6]+?l@6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -R`{]7V  
association of underwriters 承保人组织 YFO{i-*q  
assumption of control 接管 YT\@fgBt  
assurance 担保;保险;转易;转易书 hS]w A"\87  
assurance of interest 权益的转易 ~G!JqdKJ0  
at 19XX price 按一九XX年价格计算 $coO~qvU  
at a discount 按赔价计算;按贴水价格计算;打折扣 X,QsE{  
at a premium 按溢价计算;按升水价格计算 ,;)ZF  
at call 通知付款;按通知 J Wn26,  
at constant market price 按固定市价计算 fvkcJwkc  
at constant price 按固定价格计算 Mbi]EZ  
at cost 按成本计算 *T5;d h (  
at current market price 按当时市价计算;按现时市价计算 P$)g=/td1  
at current price 按当时价格计算;按现时价格计算 }s}g}t8v-  
at factor cost 按要素成本计算;按生产要素成本计算 <)VgGjZ-H  
at money-of-the-day price 按付款当日价格计算 !U^{`V jp[  
at or better 按指定或较佳价位〔买卖指令〕 +hxG!o?O  
at par 按面值计算;平价 ZitM<Qi&y  
at sight 见票即付 /DYyl/  
at the close 按收市盘 X]0>0=^  
at the opening 按开市盘 <L &EH@T  
attestation 见证;见证条款 * DL7p8  
at-the-money option 平价期权 D|;O9iks#  
attorney 受权人;受托代表人 4-(kk0]`z  
attornment 新拥有人承认书 ~66xO9s  
attributable profit 可归属利润 oUv26t~  
attributable share value 可归属股份价值 #z `W ,^C  
Auckland Stock Exchange 奥克兰证券交易所 ,erw(7}'.  
auction 拍卖 _P;D.>?  
auctioneer 拍卖商  F!omkN  
audit 审计;核数 `9~ %6N?7#  
Audit Commission 审计署 ,WT>"9+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] }Z!D?(  
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〕 %q{q.(M#  
audit review 帐目审查 d1 j9{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 \(o"/*  
audited account 审计帐目;经审计的帐目 /R)wM#&  
audited annual account 经审计的周年帐目 u^80NR  
audited balance sheet 经审计的资产负债表 tdy2ZPVtTV  
auditor 核数师;核数主任;审计师 ^Co-!jM  
auditor's certificate 核数师证明书;审计师证明书 Zi!Ta"}8  
auditor's report 核数师报告;审计师报告 r* *zjv>  
Aussie bond 澳元债券 M^FY6TT4O  
austerity budget 紧缩预算 c`;\sW-_W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 zzqJeIS  
Australia All Ordinaries Index 澳洲所有普通股票指数 Uzu6>yT  
Australian Dollar [AUD] 澳元 [M?2axOC  
Australian Options Market 澳大利亚期权市场 HgI!q<)  
Australian Securities Commission 澳洲证券事务监察委员会 x]~TGzS  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 w0pMH p'Y  
Australian Stock Exchange 澳大利亚证券交易所 ?^}30V:E  
Austrian Schilling [ATS] 奥地利先令 dAo;y.3  
authentication 认证;鉴证 {zdMmpQF  
authority to purchase 委托购买证;委购书 c'2d+*[  
authorization 认可;核准;授权;授权书 rqdwQ  
authorization by direction 指示授权 9"[;ld<  
authorization by instruction 指令授权 uV/5f#)  
authorization by warrant 令状授权 V~J5x >O  
authorization of unit trust 单位信托的认可 0#q=-M/?`  
authorized agent 指定代理人  N;7/C  
authorized capital 法定资本 `8:0x?X  
authorized clerk 出市员 % RSZ.  
authorized dealer 认可交易商 'M90Yia  
authorized financial institution 认可财务机构 sp9gz~Kq  
authorized fund 认可基金 J=4>zQLW  
authorized fund house 获授权的基金公司;认可基金公司 PNU(;&2<  
authorized institution 认可机构 E-e(K8R  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U84W(X  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I.2J-pu}  
authorized insurer 获授权保险人;获认可承保人 EE/mxN(<  
authorized investment 特准投资项目 nB[-KS  
authorized person 获授权人 *7BfK(9T  
authorized representative 获授权代表 ]I*c:(qwu  
authorized share capital 法定股本 C@rGa7  
automated quotation system 自动报价系统 2ZH+fV?.  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4E'9;tA3l  
自动交易系统〔香港期货交易所有限公司〕 0c_xPBbB+  
automatic adjustment mechanism 自动调整机制 5of3&  
automatic adjustment system 自动调整系统 rr<E#w  
Automatic Clearing House 自动票据交换所 {|;a?] ?  
automatic exchange rates accumulation system 自动化汇率累集系统 l6viP}R  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OMGggg  
automatic teller machine [ATM] 自动柜员机 7ubz7*  
autopay 自动转帐 &y[NC AeA  
available assets 可用资产 M[uWX=  
available fiscal reserve 现存财政储备 "L~(%Nx3  
available profit 可用利润 /@os*c|je  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 _KT!OYH  
average 平均;平均数;海损 IG-\&  
average basic salary 平均基本薪金 s6H'}[E<  
average consumer expenditure 平均消费开支;一般消费开支 2wf&jGHs  
average cost 平均成本 xQy,1f3s+  
average cost of land production 增辟土地平均成本 !e$gp (4  
average daily turnover 平均每日成交额 &)eg3P)7  
average daily wage rate 平均每日工资率 . ,7bGY 1$  
average expenditure pattern 平均开支模式 t6+m` Kq  
average growth rate 平均增长率 0mw1CUx9K  
average net fixed assets 固定资产平均净值 WJ7|0qb  
average of relatives 相对价格平均数 'U@o!\=a  
average price 平均价格 @hLkU4S  
average propensity to consume 平均消费倾向;一般消费倾向 3v* ~CQy9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 >1y6DC  
average rate 平均率 R>' %}|v/  
average revenue 平均收入;平均收益 BD g]M/{  
average stock 平均库存;平均存货 #-hO\ QdC  
average yearly rent 平均年租 _z5/&tm_H  
avoidance of double taxation 避免双重课税 Io6/Fv>!  
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 yzK;  
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