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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: lQf38u||  
A share A股;甲类股份 =~'{2gsB  
abatement of tax 减税;减扣免税额 Ab:+AC5{  
ABN AMRO Bank N.V. 荷兰银行 -zH` 9>J5|  
above-the-line expenditure 线上项目支出;经常预算支出 *ZV=4[#bT  
above-the-line receipt 线上项目收入;经常预算收入 I+']av8e  
ABSA Asia Limited 南非联合亚洲有限公司 B1(T-pr  
absolute change 绝对数值变更 yFjjpEpnFt  
absolute expenditure 实际开支 NrWgaPO)i  
absolute guideline figure 绝对准则数字 8\$ u/(DX  
absolute interest 绝对权益 HkdBPMs79  
absolute order of discharge 绝对破产解除令 uN9J?j*ir  
absolute profit margin 绝对利润幅度 O <"\G!y~  
absolute value 实值;绝对值 2#`9OLu8X  
absolutely vested interest 绝对既得权益 ^?-wov$  
absorbed cost 已吸收成本;已分摊成本 R9)"%SO<y  
absorption 吸收;分摊;合并 +$\/HO  
absorption rate 吸收率;摊配率;分摊率 XywsjeI4  
ACB Finance Limited 亚洲商业财务有限公司 ,!oR"b!  
acceptable form of reciprocity 合理的互惠条件 3\0,>L9ET@  
acceptable rate 适当利率;适当汇率 @Avve8S  
acceptance agreement 承兑协议 @agxu-Y  
acceptance for honour 参加承兑 p\ _&  
acceptor 承兑人;接受人;受票人 UA(&_-C\  
acceptor for honour 参加承兑人 -^&NwLEv=  
accident insurance 意外保险 9UE)4*5  
Accident Insurance Association of Hong Kong 香港意外保险公会 &^(4yw(~  
accident insurance scheme 意外保险计划 0^ >b=a  
accident year basis 意外年度基准 I7Xm~w!{qk  
accommodation 通融;贷款 ISi^BFU  
accommodation bill 通融票据;空头票据 VrnZrQj<  
accommodation party 汇票代发人 l3HfaCP6:  
account balance 帐户余额;帐户结余 pRGag~h|E  
account book 帐簿 5 =Op%  
account collected in advance 预收款项 /xw}]Fa5  
account current book 往来帐簿 M992XXd  
account of after-acquired property 事后取得的财产报告 B*AB@  
account of defaulter 拖欠帐目 hK 1 H'~c  
account payable 应付帐款 S$NJmXhx5  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 x|GkXD3  
account receivable 应收帐款 pI1IDu*_Z  
account receivable report 应收帐款报表 .njk^,N  
account statement 结单;帐单;会计财务报表 f:KZP;/[c  
account title 帐户名称;会计科目 1w'W)x  
accountant's report 会计师报告 (DY&{vudF  
Accountant's Report Rules 会计师报告规则 tx,q=.(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^50\c$  
Accounting Arrangements 《会计安排》 ^"] ]rZ)  
accounting basis 会计基础 H_FT%`iM  
accounting by Official Receiver 破产管理署署长呈交的帐目 N<^)tR8+  
Accounting Circular 《会计通告》 n<e1=L  
accounting class 会计类别 C_S2a 0?  
accounting date 记帐日期;会计结算日期 vE&K!k`  
accounting for money 款项核算 -1}&\=8M  
Accounting Officer 会计主任 dheobD  
accounting period 会计报告期;会计期 .,<w_=  
accounting policy 会计政策;会计方针 U<I]_]  
accounting practice 会计惯例 cyBm,!  
accounting principle 会计准则 ([dJ'OPx$  
accounting record 会计记录 REWW(.3o  
accounting report 会计报告 [,sm]/Xlc  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W<>R;~)  
Accounting Society of China 中国会计学会 uSUog+i  
accounting statement 会计报表 mv>-XJ+  
accounting system 会计制度;会计系统 PwU<RKAE  
accounting transaction 会计事项;帐务交易 oaG;i51!  
accounting treatment 会计处理 L [&|<<c  
accounting year 会计年度 ujS C  
accretion 增值;添加 {$Z S 2 7  
accrual 应计项目;应累算数目 3v ~[kVhoG  
accrual basis 应计制;权责发生制 :QIf0*.O  
accrual basis accounting 应计制会计;权责发生制会计 V-dyeb  
accrue 应累算;应计 N"s"^}M\  
accrued benefit 应累算利益 @]etW>F_  
accrued charges 应计费用 S/dj])g  
accrued cumulative preference share dividend 应累算的累积优先股股息 z||FmL{  
accrued expenses 应累算费用 '0v]?mM  
accrued interest payable 应付利息;应计未付利息 ;:/C.%d  
accrued interest receivable 应收利息;应计未收利息 'm0_pM1:D  
accrued right 累算权益 i?861Hu  
accruing profit 应累算的利润 ,*8)aZ1 k  
accumulated fiscal reserve 累积财政储备 o_a'<7\#i  
accumulated profit 累积利润;滚存溢利 %E[ $np>  
accumulated reserve 累积储备 {t|Q9&  
accumulation of surplus income 累积收益盈余 M[P1hFuna  
acquired assets 既得资产 (t5vBUj  
acquisition 收购;购置;取得 cN`P5xP'  
acquisition cost 购置成本 e!vWGnY  
acquisition expenses 购置费用 !X`cNd)0Xo  
acquisition of 100% interest 收购全部股权 W&HxMi  
acquisition of control 取得控制权 +I+RNXR/{  
acquisition of fixed assets 购置固定资产 +wfZFJ:1l  
acquisition of shell “买壳” BmaY&?  
acquisition price 收购价 .E;}.X  
act of God 天灾 9M-W 1prb  
acting partner 执事合伙人 b^A7R{G7  
active market 买卖活跃的市场;交投畅旺的市场;旺市 LI>Bl  
active partner 积极参与的合伙人 MAQ-'s@  
active trading 交投活跃 OZ/"W)  
actual circulation 实际流通 F~/~_9RJ  
actual cost 实际成本 ra8AUj~RX  
actual expenditure 实际开支;实际支出 XB a^ A  
actual income 实际入息;实际收入;实际收益 {vk%&{D0)  
actual market 现货市场 :s1.TQ;Y(  
actual price 现货价;实际价格 #Q BW%L  
actual profit 实际利润 #<G:&  
actual quotation 实盘;实际价位;实际报价 JOyM#g9-?  
actual year basis 按实际年度计算 rNICK2Ah  
actuals 实货 $`P]%I}  
actuarial investigation 精算调查 5 BeU/  
actuarial principle 精算原则 4{G>T  
actuarial report 精算师报告 sGE %zCB  
Actuarial Society of Hong Kong 香港精算学会 8 mt#S  
actuarial valuation 精算师估值 j+e s  
actuary 精算师 \eAV: qV  
ad referendum agreement 暂定协议;有待覆核的协定 }"[/BT5t  
ad valorem duty 从价税;按值征税 ?v`24p3PC  
ad valorem duty system 从价税制 /#SH`ZK  
ad valorem fee 从价费 k%iwt]i%  
ad valorem tariff 从价关税 V9cj  
additional allowance 额外免税额 x4,[5N"}YK  
additional amount for unexpired risk 未过期风险的额外款额 OTNI@jQ)  
additional assessable profit 补加应评税利润 'j!n   
additional assessment 补加评税 ( X+2vN  
additional commitment 额外承担 uX%$3k  
additional commitment vote 额外承担拨款 @z:E]O}  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bdEI vf7  
additional dependent parent allowance 供养父母额外免税额 T7o7t5*  
additional provision 额外拨款 ,W;|K 5  
additional stamp duty 附加印花税 #99=wn  
additional tax 补加税罚款;补加税款 rC_saHo>#R  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 wO6>jW 7  
adjudged bankrupt 被裁定破产 \7IT[<Se  
adjudicated bankrupt 裁定破产人 (iIzoEpb8W  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 x:h)\%Dg<  
adjudication of bankruptcy 裁定破产;宣告破产 c2L\m*^o  
adjudication of insolvency 裁定无力偿还债务 !#W3Q  
adjusted actual 经调整的实数;调整后的实数 dp4vybJ  
adjusted current assets 经调整的流动资产;调整后的流动资产 /%)(Uz  
adjusted figure 经调整的数字;调整后的数额 vP\6=71Y  
adjusted liabilities 经调整的负债;调整后的负债 / %iS\R%ca  
adjusted loss 经调整的亏损;调整后的亏损 Z~[eG"6zI  
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 4~8-^^  
adjusted profit 经调整的利润;调整后的利润 TX7dwmt) N  
adjusted surplus 经调整的盈余额;调整后的盈余额 sHPj_d#  
adjusted value 经调整的价值;调整后的价值 "<f?.l\+  
adjustment 调整;修订;理算〔保险〕 [+="I &  
adjustment centre 调剂中心 [.w`r>kZI  
adjustment lag 调整过程的时间差距;调整时差 5Zmc3&vRl  
adjustment mechanism 调整机制 TI\EkKu"  
adjustment of loss 亏损调整 \rE] V,,2  
adjustment process 调整过程;调整程序 U#<{RqY  
adjustment range 调整幅度 irP*:QM  
administered exchange rate 受管制汇率 [ $"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #K iqV6E  
administration expenses 行政费用 K@Xj)  
administration fee 手续费;行政费 lkC|g%f  
administration in bankruptcy 破产管理 |C5{[ z  
administration order 遗产管理令 JY,oXA6O  
administrator 管理人;遗产管理人 FlY"OU*  
administrator of the estate 遗产管理人 2fNNdxdbT  
admission of debt 债项承认书 HrMbp  
admission of proof 接纳债权证明 EQX<<x"  
advance 放贷款项;垫付款项;预支款项;预付款项 "-j96 KD  
advance account 暂支帐目;预付款帐户 x(p/9$.#  
advance compensation 预付补偿金 m\E=I5*/  
advance from shareholder 股东垫款 `cIeqp  
advance pending reimbursement 预支以待日后付还 E,cQ9}/  
advanced economy 先进经济体系 yU"#2 *C  
advancement 预付;预付财产  j8]M}Q$  
advances warrant 垫款令 P>$+XrTE  
advancing 贷出 Om_ "X6  
adverse balance 逆差 hh2&FI  
adverse exchange 逆汇 ]z| 2  
advertisement addressed to shareholders 在报章刊登的致股东通告 MXjN ./  
advice for collection 托收通知书 K@/dQV%Z  
advice of drawing 提款通知书;汇票通知书 p["pGsf  
advice of payment 付款通知 fI'+4 )@x  
Advisory Committee [Securities and Futures Commission] xMa9o  
谘询委员会〔证券及期货事务监察委员会〕 ~yV?*"Hi  
Advisory Committee on Diversification 经济多元化谘询委员会 1=ZQRJW0B  
affidavit 誓章;遗产申报誓章 1^ go)(Mx  
affidavit of no receipt 述明无收款的誓章 }lCQ+s!  
affiliate 联号;联营公司;附属公司 bH:C/P<x  
affiliated company 附属公司;联号;联营公司 hlz/TIP^N3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 4/v[ .5  
affordability 负担能力 ~QUN O~  
African Development Bank [AfDB] 非洲开发银行 c%&*yR  
after-acquired property 事后取得的财产 BB ::zBg  
after-hours dealing 市后交易 ZwiXeD+4  
after-tax profit 税后盈利;税后利润;税后溢利 <*P)"G  
agency agreement 代理协议 .ud&$-[a  
agency expenses 代理机构的开支 xsNOjHk  
agency fee 代理费 jj]|}G  
Agency Law 《代理法》 HiD%BL>%  
agent 代理人;承销人 $BG]is,&5  
agent of company 公司代理人 f zL5C2d  
agent's fee 代理人费;经纪费 x}=Q)|)]  
aggregate 总计;总数;总体数字 WM4,\$  
aggregate amount 总款额;总额 B}K<L\S  
aggregate assets and liabilities 总体资产与负债 J,s:CBCGL  
aggregate at constant price 按固定价格计算的总体数字 FMzG6nrdBN  
aggregate demand 总需求 6&L;Sw#Dg  
aggregate gross position 总持仓量 @\>7 wt_'  
aggregate limit 总限额 +}:2DXy@  
aggregate of salaries tax 合计薪俸税 3df5 e0  
aggregate performance 总体表现;总体业绩 '-$cvH7_  
aggregate supply 总体供应 Y"nz l]T  
aggregate surplus 总盈余 I]3!M`IMG  
aggregate total 整体总额 4vkqe6  
aggregate value 总值;合计价值  ?sR(  
aggregated basis 合计基准 "9N;&^ I  
aggregated net chargeable income 合计应课税入息实额 !1A< jL  
aggregation 合并计算;合计;总和 L"0?g(< 5  
aggregation of incomes of husband and wife 夫妇入息合并计算 @x;(yqOb  
aggregation of property 财产的总和 NS;L FeGD  
agio 差价;贴水 bfpoX,:   
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》  ':DL  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment F(^#_tXP  
《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》 9E4^hkD&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment +At0V(  
《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》 '+'h^  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment @hrIu" '!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ikb77 ?.  
agreement for a settlement 授产协议 \((5Sd  
agreement for assignment 转让协议 B@ ms Gb C  
agreement for sale 售卖协议;买卖协议 tCA0H\';  
agreement for sale and purchase 买卖协议 W1ndb:  
agreement for the payment of interest 支付利息协议 (T&(PCw|  
agreement for the repayment of money 还款协议 Ug4o2n0sk  
agreement of reinsurance 再保险协议 1Tev&J  
Agricultural Bank of China 中国农业银行 &5G@YQD1e  
air passenger departure tax 飞机乘客离境税 'Z%1Ly^b  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ->7zVAX  
airport tax 机场税 0F%?< : &  
alcohol duty 酒精税 +oHbAPs8  
alienation 让与;让渡;转让 ou`KkY||  
alimony 生活费;赡养费 =)*Z rD  
All Ordinaries Index [AOI] 所有普通股指数 Y^;izM}  
all risks 全险;综合险 z\?<j%e!t  
All Sales Record for Stock Market 《股票市场成交报告》 02,.UqCz  
Allied Capital Resources Limited 新联财务有限公司 u g;~dhe~  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 {kb7u5-  
allocation letter 拨款信件 (.L?sDQ</z  
allocation of fund 分配款项;预留款项 >p" U|  
allocation of profit 利润分配;溢利分配 oq|`;k   
allocation warrant 拨款令 _A0X[}^K  
allotment 分配;配股 nE2?3S>  
allotment notice 股份配售通知;配股通知 BN&}g}N  
allotment of shares 股份分配 c6y>]8_  
allowable 可获宽免;免税的 ,dVJAV7v  
allowable business loss 可扣除的营业亏损 3-kL0Q["  
allowable expenses 可扣税的支出 sYvlf0  
allowance 免税额;津贴;备抵;准备金 Kb1@+  
allowance for debts 债项的免税额 5w+&plIJ  
allowance for depreciation by wear and tear 耗损折旧免税额 PtzT><  
allowance for funeral expenses 殡殓费的免税额 !4 lN[  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #\ysn|!J,  
allowance for repairs and outgoings 修葺及支出方面的免税额 " SP6o  
allowance to debtor 给债务人的津贴 VWzuV&;P  
alteration of capital 资本更改 Sq:J'%/z  
alternate trustee 候补受托人 `U>2H4P  
amalgamation 合并 9\=SG"e(  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N.ZuSkRM  
ambit of charges 征税范围;收费范围 ]!a?Lr  
amended valuation 经修订的估值 GCv1x->  
American Commodities Exchange 美国商品交易所 M-q5Jfm  
American Express Bank Limited 美国运通银行 |`V=hqe{  
American Stock Exchange 美国证券交易所 GdrVH,j  
amortization 摊销 ^62I 5k/u  
amount due from banks 存放银行同业的款项 %Nob B  
amount due from banks abroad 存放海外银行同业的款项 W/CZ/Mc  
amount due from holding companies 控股公司欠款 |`{$Ego:  
amount due from local banks 存放本港银行同业的款项 i&DUlmt)f  
amount due to banks 银行同业的存款 {K?e6-N(z  
amount due to banks abroad 海外银行同业的存款 ?FV%e  
amount due to holding companies 控股公司存款 EQ|Wke  
amount due to local banks 本港银行同业的存款 >&F:/   
amount due to outport banks 外埠银行同业的存款 ?I"?J/zm  
amount for note issue 发行纸币的款额 82?LZ?!PD  
amount of bond 担保契据的款额 "}H2dn2n  
amount of consideration 代价款额 sBqOcy  
amount of contribution 供款数额 !C^>tmqS  
amount of indebtedness 负债款额 6E^9>  
amount of principal of the loan 贷款本金额 sOS^  
amount of rates chargeable 应征差饷数额 FT-=^VA\  
amount of share capital 股本额 wx!2/I>  
amount of sums assured 承保款额 #uICH t3  
amount of variation 变动幅度 #YK3Ogb,  
amount of vote 拨款数额 3*(><<ZC  
amount payable 应付款额 yx;K&>  
amount receivable 应收款额 +kD JZ  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +>$Kmy[3  
analysis 分析 yUO%@;  
ancillary risk 附属风险 Uty0mc(  
annual account 周年帐目;周年帐目报表;年度决算;年结 t%f>*}*P*  
annual accounting date 年结日期 sb?!U"v.'  
annual allowance 每年免税额;年积金;年度津贴;年津 ,Z! I^  
annual balance 年度余额 C',uY7}<  
annual disposable income 每年可动用收入 pr,1pqiAf  
annual estimates 周年预算 AI9922}*  
annual fee 年费 TgJ6O,0  
annual general meeting 周年大会 \$F#bIjC  
annual growth rate 年增率;每年增长率 HMmVfGp]  
annual long-term supplement 长期个案每年补助金 y-gXGvZ  
annual pensionable emolument 可供计算退休金的年薪 Pj{I} 4P`  
annual report 年报 5l%g3F  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Neii$  
annual return 周年报表;周年申报表;每年报税表格 _g,_G  
Annual Return Rules 《周年报表规则》 o& $lik  
annual review of consumer prices 每年消费物价回顾 qG g29  
annual roll-forward basis 逐年延展方式 sr(nd35  
annual salary 年薪 [UB*39D7  
annual statement 年度报表;年度决算表 0W+RVp=TL1  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 [8oX[oP  
annuitant 年金受益人 wL6G&6]</W  
annuity 年金 ;ZP!:,  
annuity contract 年金合约 , E$f"  
annuity on human life 人寿年金 Q]VG6x  
antecedent debt 先前的债项 i<=2 L?[.I  
ante-dated cheque 倒填日期支票 6KD-nr{S  
anticipated expenditure 预期开支 OIjG`~Rx  
anticipated net profit 预期纯利 DNyt_5j&:  
anticipated revenue 预期收入 :2:%  
anti-inflation measure 反通货膨胀措施 C#3&,G W  
anti-inflationary stance 反通货膨胀立场 0V`~z-#  
apparent deficit 表面赤字 ZjrBOb  
apparent financial solvency 表面偿债能力 ej=}OH4  
apparent partner 表面合伙人 : Cli8#  
application for personal assessment 个人入息课税申请书 Wc;N;K52   
application of fund 资金应用 roe_H>  
application to release as liquidator and to destruct the books of accounts and documents <yvo<R^30  
申请免除清盘人职务及毁灭帐簿与文件 B[+b%a3  
appointed actuary 委任精算师 u^WZsW  
appointed auditor 委任核数师;委任审计师 %|j`;gYV  
appointed trustee 委任的受托人 MfKru,LSh  
appointer 委任人 P:1eWP  
apportioned pro rata 按比例分摊 5~E{bW$  
apportionment 分配;分摊 ApplWa3  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (|3?wX'2U  
apportionment formula 分摊方程式 B8!$?1*^a  
apportionment of estate duty 遗产税的分摊 R"\(a  
appraisal 估价;评估 dX[ Xe  
appreciable growth 可观增长 ;4Xx5*E  
appreciable impact 显着影响 zN-Y=-c  
appreciable increase 可观增长 ?`6Mfpvj96  
appreciation 增值;升值 &>K|F >7q  
appreciation against other currencies 相对其他货币升值 IMpL+W.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Ke~!1S8=  
appreciation tax 增值税 ^$RpP+d  
appropriation 拨款;拨用;拨付 X?/32~\  
appropriation account 拨款帐目 _.%g'=14f  
Appropriation Bill 拨款法案 n3 Rf:j^R  
appropriation-in-aid system 补助拨款办法 K 6,c||#<  
approved assets 核准资产 Uv=)y^H~*A  
approved basket stock 认可一篮子证券 8p1:dTI5Pb  
approved budget 核准预算 d(| 4 +^>  
approved charitable donation 认可慈善捐款 5-S-r9  
approved charitable institution 认可慈善机构 `FX?P`\@I  
approved currency 核准货币;认可货币 PQz[IZ  
approved estimates 核准预算 O<dCvH  
approved estimates of expenditure 核准开支预算 1W}k>t8?h'  
approved overseas insurer 核准海外保险人 k ,r*xt  
approved overseas trust company 核准海外信托公司 s t#^pWL  
approved pooled investment fund 核准汇集投资基金 r|/9'{!  
approved provident fund scheme 认可公积金计划 h///  
approved provision 核准拨款 Mt%Q5^  
approved redeemable share 核准可赎回股份 I7t}$ S6  
approved regional stock 认可地区性证券 Lw?>1rTT/  
approved retirement scheme 认可退休金计划 V|{~9^  
approved subordinated loan 核准附属贷款 gI@nE:(m  
arbitrage 套戥;套汇;套利 &b2@+/ F  
arbitrageur 套戥者;套汇者 .v9i|E=<~  
arbitrary amount 临时款项  BrZ17  
arrangement 措施;安排;协定 Q^?$2ck=  
arrears 欠款 {?X +Yw  
arrears of pay 欠付薪酬  ;CV'  
arrears of revenue 逾期未收税款;逾期未收的帐项 Z 8GIZ  
articles of association 组织章程;组织细则;组织章程细则 w[EEA_\  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -Q ];o~  
ascertainment of profit 确定利润 Vn_>c#B  
"Asia Clear" “亚洲结算系统” WM=)K1p0u  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $%ww$3  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9,"gXsvx(  
Asian Development Fund [ADF] 亚洲发展基金 tlI]);iE,  
Asian dollar bond 亚洲美元债券 <\d2)Iv  
Asian dollar market 亚洲美元市场 xr!A>q+@i  
Asian dollar rate 亚洲美元利率 ~i>'3j0@k  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :&E~~EUW  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 A$;*O)  
asked price 沽盘;喊价;索价;卖方报价 %0f*OC  
assessable income 应评税入息 [RTo[-ci2  
assessable loss 应评税亏损 V_|HzYJJ5  
assessable profit 应评税利润 xZloEfv.B  
assessable value 应评税值 x$S~>H<a  
assessed profit 估定利润 Cwji,*  
assessed value 经评估价值 @ W q8AFo  
assessment 评税;评定;估价;评税单 UyF;sw  
assessment number 评税编号;估价编号 p-7?S^!l  
assessment of additional tax 补加税评税 Us>  
assessment of performance 业绩评估;实绩评价 +|4olK$[  
Assessor 评税主任 4~WSIR-  
asset price bubbles 资产价格泡沫 EvA8<o  
asset-backed securities 具资产保证的证券 " ;\EU4R  
assets accretion 资产增值 +hH7|:JQ  
assets and liabilities 资产与负债 &@PAv5iNf  
assets betterment statement 资产递增表;资产改进表 n~i^+pD@  
assets lending 实物放款;有抵押贷款 ;B :\e8  
assets of the company passing on the death 死者去世时转移的公司资产 7CX5pRNL  
assets pledged as security for liabilities 用作负债抵押的资产 a@?ebCE  
assets portfolio 资产投资组合 ma`sv<f4-!  
assets price 资产价格 NG4@L1f%  
assets quality 资产质素 SF[Z]|0gs  
assets realization 资产变现 9G6auk.m.O  
assets refinancing arrangement 资产再集资安排 gDH|I;!  
assets securitization 资产证券化 Y&i&H=U  
assets situated outside Hong Kong 在香港以外地方的资产 ~4ijiw$  
assets stripping 削减资产;拆卖资产 >R\@W(-g`  
assets value 资产值 |(Xxi  
assignee 承让人 HEK?z|Ne  
assignment 转让;转让书;转让契 Y`xAJ#= ,i  
assignment of interest 权益转让 i}))6   
assignment of letters patent and trade mark 专利证书及商标转让 _e|-O>#pl  
assignment of property 物业转让;物业转让书 a4q02 cV  
assignment right 转让权 &kH7_Lz  
assignor 转让人 oL9ELtb ]s  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Kf6D$}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2D3mTpw  
associate member 附属会员 Ka"1gbJ|  
associated body corporate 相联法人团体 oV~S4|9:  
associated company 相联公司;联属公司 wFBSux$  
associated corporation 相联法团 ;;EFiaA  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] owO &[D/  
公认会计师公会〔英国〕 p\]rxtm  
Association of Futures Exchange Brokers 香港期货经纪协会 1}CJ&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 SNHAL F  
association of underwriters 承保人组织 2k`Q+[?{q>  
assumption of control 接管 j?! /#'  
assurance 担保;保险;转易;转易书 dmMrZ1u2  
assurance of interest 权益的转易 gLbTZM4i  
at 19XX price 按一九XX年价格计算 3b<;y%  
at a discount 按赔价计算;按贴水价格计算;打折扣 9a'}j#mJo  
at a premium 按溢价计算;按升水价格计算 @\=4 Rin/q  
at call 通知付款;按通知 >vuR:4B  
at constant market price 按固定市价计算 u$^r(.EV  
at constant price 按固定价格计算 :QMpp}G  
at cost 按成本计算 9*CRMkPrd  
at current market price 按当时市价计算;按现时市价计算 Z>W&vDeuN  
at current price 按当时价格计算;按现时价格计算 z7Z!wIzJ  
at factor cost 按要素成本计算;按生产要素成本计算 pWb8X}M  
at money-of-the-day price 按付款当日价格计算 l!}7GWj  
at or better 按指定或较佳价位〔买卖指令〕 mWVq>~  
at par 按面值计算;平价 )Qo^Mz  
at sight 见票即付 }9+Vf'u|l  
at the close 按收市盘 ,Fu[o6x<^  
at the opening 按开市盘  w4UJXc  
attestation 见证;见证条款 !nF.whq  
at-the-money option 平价期权 pq]>Ep  
attorney 受权人;受托代表人 m2F+ 6G  
attornment 新拥有人承认书 2o0WS~}5  
attributable profit 可归属利润 ?A 5;"  
attributable share value 可归属股份价值 1Msc:7:L  
Auckland Stock Exchange 奥克兰证券交易所 <mQ9YO#  
auction 拍卖 cvV8 ;  
auctioneer 拍卖商 ,B,0o*qc{K  
audit 审计;核数 BR~+CBH  
Audit Commission 审计署 asYUb&Hz88  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] _^F%$K6  
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〕 $,1KD3;+]  
audit review 帐目审查 @8SA^u0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 gZ  {  
audited account 审计帐目;经审计的帐目 _P=L| U#C  
audited annual account 经审计的周年帐目 QU@CPME  
audited balance sheet 经审计的资产负债表 7t6TB*H  
auditor 核数师;核数主任;审计师 H*&!$s.  
auditor's certificate 核数师证明书;审计师证明书 }wGy#!CSza  
auditor's report 核数师报告;审计师报告 ESkhCDU  
Aussie bond 澳元债券 x0q `Uc  
austerity budget 紧缩预算 Ntpw(E<$f  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 &LhR0A  
Australia All Ordinaries Index 澳洲所有普通股票指数 bX+"G}CRP  
Australian Dollar [AUD] 澳元 *47%| bf`  
Australian Options Market 澳大利亚期权市场 +3-f$/po  
Australian Securities Commission 澳洲证券事务监察委员会 FF30 VlJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 OUm,;WNLf  
Australian Stock Exchange 澳大利亚证券交易所 F'njtrO3  
Austrian Schilling [ATS] 奥地利先令 sfCU"O2G  
authentication 认证;鉴证 ^<Sy{KY  
authority to purchase 委托购买证;委购书 t\-;n:p-  
authorization 认可;核准;授权;授权书 .[vYT.LE  
authorization by direction 指示授权 Z7dVy8J  
authorization by instruction 指令授权 )oMMDH w\  
authorization by warrant 令状授权 M`|E)Y  
authorization of unit trust 单位信托的认可 D (Q=EdlO  
authorized agent 指定代理人 )AAPT7!U  
authorized capital 法定资本 9Ljd or  
authorized clerk 出市员 D(">bR)1  
authorized dealer 认可交易商 Jrx]/CM  
authorized financial institution 认可财务机构 ^:o^g'Yab  
authorized fund 认可基金 DA/ \[w?J  
authorized fund house 获授权的基金公司;认可基金公司 Bvz& p)(  
authorized institution 认可机构 2S-z$Bi}]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 h x hl  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?"T *{8  
authorized insurer 获授权保险人;获认可承保人 dijHi  
authorized investment 特准投资项目 bO+L#Kf  
authorized person 获授权人 uBo~PiJ2"  
authorized representative 获授权代表 ,<=_t{^  
authorized share capital 法定股本 t~ z;G%a  
automated quotation system 自动报价系统 _z& H O  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] TiSV`V q  
自动交易系统〔香港期货交易所有限公司〕 ]"U/3dL5  
automatic adjustment mechanism 自动调整机制 -VZ? c  
automatic adjustment system 自动调整系统 8?$XT  
Automatic Clearing House 自动票据交换所 Opf^#6'mq  
automatic exchange rates accumulation system 自动化汇率累集系统 X"v)9 p  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Hr=?_Un"  
automatic teller machine [ATM] 自动柜员机 x7c#kU2A&Z  
autopay 自动转帐 #h2 qrX&+  
available assets 可用资产 .&n;S';"  
available fiscal reserve 现存财政储备 lAPPn g`  
available profit 可用利润 r-c1_ [Q#  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 [J43]  
average 平均;平均数;海损 Zex`n:Wl?j  
average basic salary 平均基本薪金 Uy{ZK*c8i  
average consumer expenditure 平均消费开支;一般消费开支 jGOE CKP  
average cost 平均成本 Trml?zexD  
average cost of land production 增辟土地平均成本 vOBXAF  
average daily turnover 平均每日成交额 ^ V8?6E  
average daily wage rate 平均每日工资率 6 G?7>M  
average expenditure pattern 平均开支模式 VKHzGfv  
average growth rate 平均增长率 RVa{%   
average net fixed assets 固定资产平均净值 EdS7m,d  
average of relatives 相对价格平均数  H r;\}  
average price 平均价格 ~{npG  
average propensity to consume 平均消费倾向;一般消费倾向 d{RMX<;G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 1IZTo!xi  
average rate 平均率 BPC>  
average revenue 平均收入;平均收益 n,%/cUl  
average stock 平均库存;平均存货 9lSs;zm{Q  
average yearly rent 平均年租 Yj>ezFo  
avoidance of double taxation 避免双重课税 8\e8$y3  
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 ^TCfj^FP  
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