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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: _W@,@hOH  
A share A股;甲类股份 =2RhPD  
abatement of tax 减税;减扣免税额 L4YVH2`0)  
ABN AMRO Bank N.V. 荷兰银行 #<a_: m)@  
above-the-line expenditure 线上项目支出;经常预算支出 )(h&Q? Ar  
above-the-line receipt 线上项目收入;经常预算收入 /h?<MI\7V  
ABSA Asia Limited 南非联合亚洲有限公司 *[d~Nk%Y$  
absolute change 绝对数值变更 My]+?.Ru  
absolute expenditure 实际开支 |8&-66pX  
absolute guideline figure 绝对准则数字 !X5o7b)  
absolute interest 绝对权益 nB cp7e  
absolute order of discharge 绝对破产解除令 \6`v.B&v  
absolute profit margin 绝对利润幅度 2 ) TG  
absolute value 实值;绝对值 -"~L2f"?  
absolutely vested interest 绝对既得权益 LPEjRG,  
absorbed cost 已吸收成本;已分摊成本 T&9`?QD  
absorption 吸收;分摊;合并 ps"/}u l  
absorption rate 吸收率;摊配率;分摊率 to99 _2  
ACB Finance Limited 亚洲商业财务有限公司 {l0,T0  
acceptable form of reciprocity 合理的互惠条件 N<KKY"?I'  
acceptable rate 适当利率;适当汇率 k~0#'I9  
acceptance agreement 承兑协议 =4frP*H?  
acceptance for honour 参加承兑 `4VO&lRm  
acceptor 承兑人;接受人;受票人 OJMvn'y  
acceptor for honour 参加承兑人 &mh Ln4^  
accident insurance 意外保险 d^KBIz8$5l  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]s*5[ =uc2  
accident insurance scheme 意外保险计划 3C277nx  
accident year basis 意外年度基准 YHs?QsP  
accommodation 通融;贷款 -M"IVyy@  
accommodation bill 通融票据;空头票据 t{_!Z(Rt5)  
accommodation party 汇票代发人 reJ"r<2  
account balance 帐户余额;帐户结余 25xcD1*  
account book 帐簿 wn &$C0  
account collected in advance 预收款项 Q,zC_  
account current book 往来帐簿 yB-.sGu  
account of after-acquired property 事后取得的财产报告 d32@M~vD  
account of defaulter 拖欠帐目 >$2E1HW.  
account payable 应付帐款 $z= 0[%L  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 = y?#^  
account receivable 应收帐款 h6g=$8E  
account receivable report 应收帐款报表 NNwc!x)*  
account statement 结单;帐单;会计财务报表 |.1qy,|!X  
account title 帐户名称;会计科目 98BYtxa  
accountant's report 会计师报告 V3## B}2[Y  
Accountant's Report Rules 会计师报告规则 .W!tveX8-  
accounting and auditing procedure 会计与审计程序;会计与核数程序 uVN.=  
Accounting Arrangements 《会计安排》 >HE,'  
accounting basis 会计基础 iPMB$SdfO  
accounting by Official Receiver 破产管理署署长呈交的帐目 @q,)fBZq  
Accounting Circular 《会计通告》 Q 2*/`L}m\  
accounting class 会计类别 66oK3%[  
accounting date 记帐日期;会计结算日期 pPoH5CzcK  
accounting for money 款项核算 S*4f%!  
Accounting Officer 会计主任 <e'P%tG'  
accounting period 会计报告期;会计期 Af`z/:0<  
accounting policy 会计政策;会计方针 W&<g} N+  
accounting practice 会计惯例 BRe{1i 6  
accounting principle 会计准则 SEYGy+#K  
accounting record 会计记录 >OT \~C  
accounting report 会计报告 S,lxM,DL&  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 doLkrEm&  
Accounting Society of China 中国会计学会 smV!y8&  
accounting statement 会计报表 Was'A+GZ  
accounting system 会计制度;会计系统 hQJo ~'W=  
accounting transaction 会计事项;帐务交易 DYX-5~;!  
accounting treatment 会计处理 /E)9v$!  
accounting year 会计年度 Z,3 CC \  
accretion 增值;添加 ; vMn/  
accrual 应计项目;应累算数目 . =&Jo9  
accrual basis 应计制;权责发生制 ,aI,2U91  
accrual basis accounting 应计制会计;权责发生制会计 ]22C )<  
accrue 应累算;应计 qc3~cH.@  
accrued benefit 应累算利益 :#WEx_]  
accrued charges 应计费用 >b'w'"  
accrued cumulative preference share dividend 应累算的累积优先股股息 S0F@#mSQ?  
accrued expenses 应累算费用 6{Ks`Af  
accrued interest payable 应付利息;应计未付利息 X&s7% ]n+  
accrued interest receivable 应收利息;应计未收利息 :ztyxJv1  
accrued right 累算权益 w5,6$#  
accruing profit 应累算的利润 RYt6=R+f  
accumulated fiscal reserve 累积财政储备 J=):+F=  
accumulated profit 累积利润;滚存溢利 }f0u5:;Zth  
accumulated reserve 累积储备 JfkTw~'R  
accumulation of surplus income 累积收益盈余 ~]4kkm7Y  
acquired assets 既得资产 =Ci13< KQ  
acquisition 收购;购置;取得 M2dmG<  
acquisition cost 购置成本 q?yMa9ZZky  
acquisition expenses 购置费用 WJAYM2 6\  
acquisition of 100% interest 收购全部股权 :.DI_XN`  
acquisition of control 取得控制权 A]j}'  
acquisition of fixed assets 购置固定资产 i(0hvV>'  
acquisition of shell “买壳” BH5w@  
acquisition price 收购价 B3Mx,uXT\  
act of God 天灾 4Hk6b09  
acting partner 执事合伙人 r ^MiRa  
active market 买卖活跃的市场;交投畅旺的市场;旺市 HM):"  
active partner 积极参与的合伙人 @m?{80;uQ  
active trading 交投活跃 >{QdMn  
actual circulation 实际流通 ' X}7]y  
actual cost 实际成本 Pw= 3PvkL  
actual expenditure 实际开支;实际支出 2 % %|fU9  
actual income 实际入息;实际收入;实际收益 u%xDsT DP  
actual market 现货市场  qtzFg#  
actual price 现货价;实际价格 qL3@PSN?|  
actual profit 实际利润 v`SY6;<2  
actual quotation 实盘;实际价位;实际报价 Q&gPa]z]}  
actual year basis 按实际年度计算 ) o xIzF  
actuals 实货  |# V(p^  
actuarial investigation 精算调查 ge$LIsE8  
actuarial principle 精算原则 -?5$ PH  
actuarial report 精算师报告 }'TTtV:Q  
Actuarial Society of Hong Kong 香港精算学会 Jh?z=JY  
actuarial valuation 精算师估值 |YRY!V_w  
actuary 精算师 izf~w^/  
ad referendum agreement 暂定协议;有待覆核的协定 fe';b[q)#  
ad valorem duty 从价税;按值征税 JR)/c6j  
ad valorem duty system 从价税制 7G"7wYc>R  
ad valorem fee 从价费 ,%Z&*n  
ad valorem tariff 从价关税 AFm,CINa  
additional allowance 额外免税额 x{Sd P$  
additional amount for unexpired risk 未过期风险的额外款额 }%x}fu#  
additional assessable profit 补加应评税利润 <raG07{!*  
additional assessment 补加评税 V!xwb:J  
additional commitment 额外承担 8?1o<8hV  
additional commitment vote 额外承担拨款 5DOE3T`^Oc  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oIR.|=Hk{  
additional dependent parent allowance 供养父母额外免税额 <BPRV> 0X  
additional provision 额外拨款 4>YU8/Rw  
additional stamp duty 附加印花税 YDFCGA  
additional tax 补加税罚款;补加税款 5%P[^}  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 E=k w)<X2  
adjudged bankrupt 被裁定破产 (Xo SG  
adjudicated bankrupt 裁定破产人 (]XbPW  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `L\)ahM  
adjudication of bankruptcy 裁定破产;宣告破产 74_xR  
adjudication of insolvency 裁定无力偿还债务 ~.6|dw\p!  
adjusted actual 经调整的实数;调整后的实数 7]s%r ya  
adjusted current assets 经调整的流动资产;调整后的流动资产 FsY(02  
adjusted figure 经调整的数字;调整后的数额 qg4fR' i  
adjusted liabilities 经调整的负债;调整后的负债 f05=Mc&)  
adjusted loss 经调整的亏损;调整后的亏损 /$:U$JVb?l  
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 z]$>+MH_  
adjusted profit 经调整的利润;调整后的利润 ?'w sIH]m  
adjusted surplus 经调整的盈余额;调整后的盈余额 [4XC #OgA  
adjusted value 经调整的价值;调整后的价值 @KA1"Wb_  
adjustment 调整;修订;理算〔保险〕 sa9fK Z'q  
adjustment centre 调剂中心 O:^'x*}  
adjustment lag 调整过程的时间差距;调整时差 j#VIHCzlr  
adjustment mechanism 调整机制 wbi3lH:;  
adjustment of loss 亏损调整 qo_]ZKL44  
adjustment process 调整过程;调整程序 e\9g->DUs  
adjustment range 调整幅度 ue6d~8&  
administered exchange rate 受管制汇率 VNj@5s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ]'k[u  
administration expenses 行政费用 7~b!4x|Z  
administration fee 手续费;行政费 !)c=1EX]"  
administration in bankruptcy 破产管理 ],[)uTZc  
administration order 遗产管理令 .45^=2NGmQ  
administrator 管理人;遗产管理人 +j[`,5oS  
administrator of the estate 遗产管理人 ErDL^M-`  
admission of debt 债项承认书 LeHiT>aX!  
admission of proof 接纳债权证明 @]=f?+y[ 2  
advance 放贷款项;垫付款项;预支款项;预付款项 ^.vmF>$+I  
advance account 暂支帐目;预付款帐户 6>,# 6{?jl  
advance compensation 预付补偿金 rl?7W];  
advance from shareholder 股东垫款 s<&[\U  
advance pending reimbursement 预支以待日后付还 TsHF tj9S  
advanced economy 先进经济体系 62kb2C  
advancement 预付;预付财产 `G?qY8  
advances warrant 垫款令 q (>c`5  
advancing 贷出 7tgFDLA  
adverse balance 逆差 _faJB@a_  
adverse exchange 逆汇 \zu }\{  
advertisement addressed to shareholders 在报章刊登的致股东通告 =j~Q/-`EC0  
advice for collection 托收通知书 =Ndli>x}1  
advice of drawing 提款通知书;汇票通知书 }1U*A#aN7K  
advice of payment 付款通知 ?2ItB`<(  
Advisory Committee [Securities and Futures Commission] ArzDI{1  
谘询委员会〔证券及期货事务监察委员会〕 @B`Md3$7  
Advisory Committee on Diversification 经济多元化谘询委员会 P^[/Qi}j  
affidavit 誓章;遗产申报誓章 tg85:  
affidavit of no receipt 述明无收款的誓章 NfwYDY  
affiliate 联号;联营公司;附属公司 OVR?*"N_  
affiliated company 附属公司;联号;联营公司 mW4%2fD[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 m<:IFx#  
affordability 负担能力 _ 08];M|  
African Development Bank [AfDB] 非洲开发银行 l}}UFEA^  
after-acquired property 事后取得的财产 *eUc.MX6x  
after-hours dealing 市后交易 ~Ltr.ci  
after-tax profit 税后盈利;税后利润;税后溢利 _]|Qec)  
agency agreement 代理协议 <9ifPSvJ  
agency expenses 代理机构的开支 Np2ci~"<.  
agency fee 代理费 )X5(#E  
Agency Law 《代理法》 EGS%C%>l/o  
agent 代理人;承销人 XP?*=Z]  
agent of company 公司代理人 </s,pe79B  
agent's fee 代理人费;经纪费 v <Hb-~  
aggregate 总计;总数;总体数字 >"("*3AO  
aggregate amount 总款额;总额 w`gyE 6A  
aggregate assets and liabilities 总体资产与负债 \[#t<dD  
aggregate at constant price 按固定价格计算的总体数字 G{RTH_p  
aggregate demand 总需求 Mw^ *yW  
aggregate gross position 总持仓量 Yc`<S   
aggregate limit 总限额 BU6Jyuwn  
aggregate of salaries tax 合计薪俸税 ^$Krub{|  
aggregate performance 总体表现;总体业绩 8_xLl2  
aggregate supply 总体供应 ;%zC@a~{  
aggregate surplus 总盈余 ZHkw6@|  
aggregate total 整体总额 `Ko[r R+  
aggregate value 总值;合计价值 %fhNxR  
aggregated basis 合计基准 K]fpGo  
aggregated net chargeable income 合计应课税入息实额 SDBt @=Nl  
aggregation 合并计算;合计;总和 zn)yFnB!TH  
aggregation of incomes of husband and wife 夫妇入息合并计算 `;F2n2@  
aggregation of property 财产的总和 \VN=Ef\E  
agio 差价;贴水 $|a;~m>  
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》 ue0s&WF|  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment KAc>-c<  
《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 tI{^f:  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment uZ(? >  
《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》 u~F~cDu  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment w%xCTeK[  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 s-?fUqA  
agreement for a settlement 授产协议 m 22wF>9  
agreement for assignment 转让协议 Qn=$8!Qqa  
agreement for sale 售卖协议;买卖协议 ndi+xaQtG  
agreement for sale and purchase 买卖协议 #ia;- 3  
agreement for the payment of interest 支付利息协议 G/{ ~_&t  
agreement for the repayment of money 还款协议 9%!dNnUk  
agreement of reinsurance 再保险协议 3~%!m<1:  
Agricultural Bank of China 中国农业银行 S_Z`so}  
air passenger departure tax 飞机乘客离境税 C;qMw-*F  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Q_O*oT(0  
airport tax 机场税 4| Ui?.4=  
alcohol duty 酒精税 9lspo~M  
alienation 让与;让渡;转让 Ty+I8e]{  
alimony 生活费;赡养费 r:9gf?(&  
All Ordinaries Index [AOI] 所有普通股指数 *H2]H @QHN  
all risks 全险;综合险 '*!L!VJ  
All Sales Record for Stock Market 《股票市场成交报告》 IOEM[zhb$  
Allied Capital Resources Limited 新联财务有限公司 %Kto.Xq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 `fS^ j-_M  
allocation letter 拨款信件 .zC*Z&e,.[  
allocation of fund 分配款项;预留款项 A';QuWdT  
allocation of profit 利润分配;溢利分配 {p/YCch,  
allocation warrant 拨款令 \:&@;!a  
allotment 分配;配股 A3+6 #?:;  
allotment notice 股份配售通知;配股通知 $sgH'/>  
allotment of shares 股份分配 ,rO[mNk9@  
allowable 可获宽免;免税的 Z[ZDQ o1  
allowable business loss 可扣除的营业亏损 g7V_ [R(6  
allowable expenses 可扣税的支出 rK|*hcy  
allowance 免税额;津贴;备抵;准备金 va,~w(G  
allowance for debts 债项的免税额 =2 jhII  
allowance for depreciation by wear and tear 耗损折旧免税额 l[YEKg  
allowance for funeral expenses 殡殓费的免税额 L`3n2DEBf  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 `&*bM0(J  
allowance for repairs and outgoings 修葺及支出方面的免税额 wk[ wNIu  
allowance to debtor 给债务人的津贴 g>0vm2|  
alteration of capital 资本更改 c K<)$*  
alternate trustee 候补受托人 -[]';f4]M  
amalgamation 合并 N"c(e6  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qnIew?-*  
ambit of charges 征税范围;收费范围 12( wj6Q  
amended valuation 经修订的估值 i_l+:/+G+  
American Commodities Exchange 美国商品交易所 M{KW@7j  
American Express Bank Limited 美国运通银行 )bD nbO$s_  
American Stock Exchange 美国证券交易所 r@$ w*%  
amortization 摊销 8cdsToF(e.  
amount due from banks 存放银行同业的款项 p538r[f<  
amount due from banks abroad 存放海外银行同业的款项 j_Nm87i]  
amount due from holding companies 控股公司欠款 n1J]p#nCa.  
amount due from local banks 存放本港银行同业的款项 U^_D|$6  
amount due to banks 银行同业的存款 _gV8aH ZyM  
amount due to banks abroad 海外银行同业的存款 G[z .&l  
amount due to holding companies 控股公司存款 '%7 Bxof  
amount due to local banks 本港银行同业的存款 X")|Uw8Kl/  
amount due to outport banks 外埠银行同业的存款 G{lcYP O  
amount for note issue 发行纸币的款额 &/WAZs$2n  
amount of bond 担保契据的款额 _>_j\b  
amount of consideration 代价款额 @ 4UxRp6+  
amount of contribution 供款数额 %ROwr[Dj=  
amount of indebtedness 负债款额 [Z<Z;=t  
amount of principal of the loan 贷款本金额 |NMO__l@  
amount of rates chargeable 应征差饷数额 [1( FgyE  
amount of share capital 股本额 w^;DG  
amount of sums assured 承保款额 o`?zF+M0  
amount of variation 变动幅度 Y(VO.fVJK  
amount of vote 拨款数额 .eF_cD7v  
amount payable 应付款额 OO-k|\{ |  
amount receivable 应收款额 GozPvR^/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 nhH;?D3  
analysis 分析 =m tY  
ancillary risk 附属风险 ^T079=$5  
annual account 周年帐目;周年帐目报表;年度决算;年结 \}dyS8  
annual accounting date 年结日期 OW5t[~y]  
annual allowance 每年免税额;年积金;年度津贴;年津 k<Sl1v K  
annual balance 年度余额 xJhU<q~?  
annual disposable income 每年可动用收入 `;%ZN  
annual estimates 周年预算 .+.j*>q>u  
annual fee 年费 {j SmoA  
annual general meeting 周年大会  ^jyD#  
annual growth rate 年增率;每年增长率 R7_VXvm>z  
annual long-term supplement 长期个案每年补助金 D>#l-{d  
annual pensionable emolument 可供计算退休金的年薪 S# we3  
annual report 年报 aC^$*qN-)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ~5OL6Bi-q  
annual return 周年报表;周年申报表;每年报税表格 ai-n z-;  
Annual Return Rules 《周年报表规则》 HW6.O|3  
annual review of consumer prices 每年消费物价回顾 ..qd,9H  
annual roll-forward basis 逐年延展方式 Tls a%pn  
annual salary 年薪 A Y9 9!p  
annual statement 年度报表;年度决算表 f )NHM'  
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 Pe ~c  
annuitant 年金受益人 1ThqqB  
annuity 年金 ?I W_O~Js  
annuity contract 年金合约 pJ^NA2  
annuity on human life 人寿年金 }iww:H-1  
antecedent debt 先前的债项 PHr a+NY#A  
ante-dated cheque 倒填日期支票 AEg(m<t  
anticipated expenditure 预期开支 ZFxLBb:  
anticipated net profit 预期纯利 Vfs $ VY2.  
anticipated revenue 预期收入 !:0v{ZQ  
anti-inflation measure 反通货膨胀措施 ^[q /Mw  
anti-inflationary stance 反通货膨胀立场 7@;">`zvm  
apparent deficit 表面赤字 ^mPPyT,(  
apparent financial solvency 表面偿债能力 (03pJV&K  
apparent partner 表面合伙人 8]"(!i_;)  
application for personal assessment 个人入息课税申请书 ")UwkF  
application of fund 资金应用 #h'@5 l  
application to release as liquidator and to destruct the books of accounts and documents :td ~g;w  
申请免除清盘人职务及毁灭帐簿与文件 " ;NRzY  
appointed actuary 委任精算师 -$-8W  
appointed auditor 委任核数师;委任审计师 1wn&js C  
appointed trustee 委任的受托人 WeJ@x L  
appointer 委任人 -Zc![cAlO  
apportioned pro rata 按比例分摊 \caH pof  
apportionment 分配;分摊 rT6?!$"%.  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MDO$m g  
apportionment formula 分摊方程式 E4oz|2!m  
apportionment of estate duty 遗产税的分摊 Z" v<0]rN  
appraisal 估价;评估 C/@LZ OEL  
appreciable growth 可观增长 I.jZ wW!r  
appreciable impact 显着影响 p{tK_ZBy]c  
appreciable increase 可观增长 %s=Dj2+  
appreciation 增值;升值 8OFj0S1r`  
appreciation against other currencies 相对其他货币升值 \:_3i\2p  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 4^Rd{'mt  
appreciation tax 增值税 H3KTir"on  
appropriation 拨款;拨用;拨付 nHst/5dA  
appropriation account 拨款帐目  xvm5   
Appropriation Bill 拨款法案 h5~n 1qX  
appropriation-in-aid system 补助拨款办法 q31>uF  
approved assets 核准资产 SreYJT%  
approved basket stock 认可一篮子证券 P~ 0Jg# V  
approved budget 核准预算 :#{Xuy:  
approved charitable donation 认可慈善捐款 `!4,jd  
approved charitable institution 认可慈善机构 FfFak@H  
approved currency 核准货币;认可货币 "8<K'zeS8  
approved estimates 核准预算 m#5_%3T  
approved estimates of expenditure 核准开支预算 B#l?IB~  
approved overseas insurer 核准海外保险人 T3,1m=S  
approved overseas trust company 核准海外信托公司 K`6z&*  
approved pooled investment fund 核准汇集投资基金 :%4imgY`  
approved provident fund scheme 认可公积金计划 :8f[|XR4\N  
approved provision 核准拨款 E3l*8F%<3  
approved redeemable share 核准可赎回股份 0!GAk   
approved regional stock 认可地区性证券 Jfhk@27T  
approved retirement scheme 认可退休金计划 v/QUjXBr  
approved subordinated loan 核准附属贷款 *I*i>==Z  
arbitrage 套戥;套汇;套利 &"E lm  
arbitrageur 套戥者;套汇者 DSyXr~p8  
arbitrary amount 临时款项 X_TiqV  
arrangement 措施;安排;协定 >FF5x#^&c  
arrears 欠款 i'HQQWd  
arrears of pay 欠付薪酬 QWO]`q`|  
arrears of revenue 逾期未收税款;逾期未收的帐项 w4};q%OBj  
articles of association 组织章程;组织细则;组织章程细则 1,t)3;o$  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _M5%V>HO  
ascertainment of profit 确定利润 R= 5 **  
"Asia Clear" “亚洲结算系统” -j2 (R?a  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -K %5(Eg  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \OwpD,'  
Asian Development Fund [ADF] 亚洲发展基金 }VCI=?-  
Asian dollar bond 亚洲美元债券 ?UZ?NY  
Asian dollar market 亚洲美元市场 6[ga$nF?  
Asian dollar rate 亚洲美元利率 963aW*r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 DVp5hR_$  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `C72sA{M.  
asked price 沽盘;喊价;索价;卖方报价 qRB7Ec_  
assessable income 应评税入息 DtxE@,  
assessable loss 应评税亏损 )P Jw+5  
assessable profit 应评税利润 |\9TvN^$`  
assessable value 应评税值 onei4c>@  
assessed profit 估定利润 -*ELLY[  
assessed value 经评估价值 JMa3btLy(  
assessment 评税;评定;估价;评税单 V%ii3  
assessment number 评税编号;估价编号 "M H6fF  
assessment of additional tax 补加税评税 Qyh/ed/  
assessment of performance 业绩评估;实绩评价 yW7'?  
Assessor 评税主任 |zsbW9 W*m  
asset price bubbles 资产价格泡沫 7=}F{U  
asset-backed securities 具资产保证的证券 2.I^Xf2  
assets accretion 资产增值 &9[P-w;7u  
assets and liabilities 资产与负债 nD6G  
assets betterment statement 资产递增表;资产改进表 RYR-K^;R  
assets lending 实物放款;有抵押贷款 GHc/Zc"iX  
assets of the company passing on the death 死者去世时转移的公司资产 %5'6Tj  
assets pledged as security for liabilities 用作负债抵押的资产 Fwg^(;bL  
assets portfolio 资产投资组合 t'qL[r%?  
assets price 资产价格 q0xjA  
assets quality 资产质素 &%=D \YzG  
assets realization 资产变现 7'p8 a<x  
assets refinancing arrangement 资产再集资安排 5]Da{Wmgs  
assets securitization 资产证券化 .IrNa>J~  
assets situated outside Hong Kong 在香港以外地方的资产 4vZ4/#(x  
assets stripping 削减资产;拆卖资产 #?O &  
assets value 资产值 9(_{`2R8  
assignee 承让人 #;VA5<M8  
assignment 转让;转让书;转让契 /Ft:ffR|R  
assignment of interest 权益转让 |i %2%V#  
assignment of letters patent and trade mark 专利证书及商标转让 :' #\  
assignment of property 物业转让;物业转让书 ii|? ;  
assignment right 转让权 s95F#>dr  
assignor 转让人 {,$rkwW  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 P }7zE3V  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2b@tj 5  
associate member 附属会员 z}4L=KR\v  
associated body corporate 相联法人团体 wTq{sW&  
associated company 相联公司;联属公司 m\u26`M  
associated corporation 相联法团 Xz{~3ih  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Gpj* V|J  
公认会计师公会〔英国〕 pHE}ytcT  
Association of Futures Exchange Brokers 香港期货经纪协会 Yc Q=vt{  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 K`%tGVY  
association of underwriters 承保人组织 j6:7AH|!)2  
assumption of control 接管 K >tf,  
assurance 担保;保险;转易;转易书 zd %rs~*c  
assurance of interest 权益的转易 P.\nLE J=  
at 19XX price 按一九XX年价格计算 0JyVNuHn  
at a discount 按赔价计算;按贴水价格计算;打折扣 r`'y?Bra;  
at a premium 按溢价计算;按升水价格计算 ~W0(1# i  
at call 通知付款;按通知 eTa y>G  
at constant market price 按固定市价计算 Ww3wsyx  
at constant price 按固定价格计算 VRng=,  
at cost 按成本计算 U^lW@u?:  
at current market price 按当时市价计算;按现时市价计算 y*b3&%.ml  
at current price 按当时价格计算;按现时价格计算 ;iYff N  
at factor cost 按要素成本计算;按生产要素成本计算 u0s8yPA  
at money-of-the-day price 按付款当日价格计算 oDB`iiBXQ  
at or better 按指定或较佳价位〔买卖指令〕 P 1>AOH2yG  
at par 按面值计算;平价 JgRYljQi2  
at sight 见票即付 k;y w#Af8  
at the close 按收市盘 ]2SF9p_  
at the opening 按开市盘 u eb-2[=  
attestation 见证;见证条款 CON0E~"  
at-the-money option 平价期权 )Di \_/G  
attorney 受权人;受托代表人 \Q$HXK  
attornment 新拥有人承认书 g(x9S'H3l  
attributable profit 可归属利润 +JyUe    
attributable share value 可归属股份价值 k\r(=cex6  
Auckland Stock Exchange 奥克兰证券交易所 ?knYY>Kzh1  
auction 拍卖 ;T+pu>)  
auctioneer 拍卖商 j+4H}XyE  
audit 审计;核数 H U+ I  
Audit Commission 审计署 W !}{$  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 62'1X"  
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〕 yl&UM qI(  
audit review 帐目审查 _`-1aA&n~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 F _3:bX  
audited account 审计帐目;经审计的帐目 AvJ,SQt  
audited annual account 经审计的周年帐目 ?Ke eHMu  
audited balance sheet 经审计的资产负债表 wEW4gz{s  
auditor 核数师;核数主任;审计师 csZ c|kDI  
auditor's certificate 核数师证明书;审计师证明书 VaONd0Z I  
auditor's report 核数师报告;审计师报告 +_l^ #?o,  
Aussie bond 澳元债券 9nSWE W  
austerity budget 紧缩预算 J%C#V}z7E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 KDP H6  
Australia All Ordinaries Index 澳洲所有普通股票指数 C(T;>if0NH  
Australian Dollar [AUD] 澳元 U977#M Xf  
Australian Options Market 澳大利亚期权市场 tAu4haa4;  
Australian Securities Commission 澳洲证券事务监察委员会 )~)*=u/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 G[Lpe  
Australian Stock Exchange 澳大利亚证券交易所 XMN:]!1J  
Austrian Schilling [ATS] 奥地利先令 7Cqcb>\X  
authentication 认证;鉴证 bru/AZ#de  
authority to purchase 委托购买证;委购书 (oz$B0HO:  
authorization 认可;核准;授权;授权书 6X2PYJJZ  
authorization by direction 指示授权 uGU; Y'W)  
authorization by instruction 指令授权 Y5q3T`x E  
authorization by warrant 令状授权 SGc8^%-`  
authorization of unit trust 单位信托的认可 Y.#:HRtgW  
authorized agent 指定代理人 p,g1eb|E  
authorized capital 法定资本 ^L4Qbc(vJ  
authorized clerk 出市员 K0pac6]  
authorized dealer 认可交易商 sM[I4 .A3  
authorized financial institution 认可财务机构 _6@hTen`  
authorized fund 认可基金 UaG1c%7?X  
authorized fund house 获授权的基金公司;认可基金公司 ^ZDBO/  
authorized institution 认可机构 n.oUVr=nX  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5~sx:0;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I751 t  
authorized insurer 获授权保险人;获认可承保人 9Z"+?bv/  
authorized investment 特准投资项目 "Ml&[O ge  
authorized person 获授权人 B?rSjdY4  
authorized representative 获授权代表 bizTd  
authorized share capital 法定股本 #V02hs1  
automated quotation system 自动报价系统 D('2p8;2"7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] `?(Bt|<>  
自动交易系统〔香港期货交易所有限公司〕 G2{O9  
automatic adjustment mechanism 自动调整机制 SzD KByi  
automatic adjustment system 自动调整系统 ?(6mVyIe  
Automatic Clearing House 自动票据交换所 C#V ~Y  
automatic exchange rates accumulation system 自动化汇率累集系统 5+Mdh`  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \VMD$zZx  
automatic teller machine [ATM] 自动柜员机 Ty(@+M~-  
autopay 自动转帐 Q;Wj?8}  
available assets 可用资产 [Qt?W gPj  
available fiscal reserve 现存财政储备 pE.PX 8  
available profit 可用利润 -5l6&Y   
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 |C%Pjl^YkV  
average 平均;平均数;海损 Scm36sT{  
average basic salary 平均基本薪金 J T# d(Y  
average consumer expenditure 平均消费开支;一般消费开支 &hIRd,1#  
average cost 平均成本 M6r^L6$N  
average cost of land production 增辟土地平均成本 <+#o BN  
average daily turnover 平均每日成交额 kUx&pYv  
average daily wage rate 平均每日工资率 8e~|.wOL  
average expenditure pattern 平均开支模式 g?v\!/~(u  
average growth rate 平均增长率 ?jQ](i&  
average net fixed assets 固定资产平均净值 V! |qYM.  
average of relatives 相对价格平均数 >kZ57,  
average price 平均价格 wXjFLg!g?  
average propensity to consume 平均消费倾向;一般消费倾向 |WryBzZ>on  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T=a=B(  
average rate 平均率 %h"z0@+  
average revenue 平均收入;平均收益 w@\vHH.;V  
average stock 平均库存;平均存货 (UCK;k  
average yearly rent 平均年租 Q cjc ,  
avoidance of double taxation 避免双重课税 x3ERCqTR  
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 lOwS&4UT  
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