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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: 9P 7^*f:E  
A share A股;甲类股份 ;"R1>tw3)  
abatement of tax 减税;减扣免税额 7kT&}`g.  
ABN AMRO Bank N.V. 荷兰银行 G*y! Q  
above-the-line expenditure 线上项目支出;经常预算支出 50E?K!  
above-the-line receipt 线上项目收入;经常预算收入 l>t0 H($  
ABSA Asia Limited 南非联合亚洲有限公司 +m>)q4e  
absolute change 绝对数值变更 :4\=xGiY  
absolute expenditure 实际开支 J]-z7<j']  
absolute guideline figure 绝对准则数字 Md5|j0#p  
absolute interest 绝对权益 FdcmA22k*  
absolute order of discharge 绝对破产解除令 pPD}>q  
absolute profit margin 绝对利润幅度 xj#anr  
absolute value 实值;绝对值 =1SG^rp  
absolutely vested interest 绝对既得权益 L\%zNPLS  
absorbed cost 已吸收成本;已分摊成本 y$Rh$e K  
absorption 吸收;分摊;合并 N"zg)MsX  
absorption rate 吸收率;摊配率;分摊率 EvJ<X,Bo  
ACB Finance Limited 亚洲商业财务有限公司 ~!iZn  
acceptable form of reciprocity 合理的互惠条件 Acl?w }Y  
acceptable rate 适当利率;适当汇率 r:~q{  
acceptance agreement 承兑协议 iTu~Y<'m  
acceptance for honour 参加承兑 c|2+J :}p  
acceptor 承兑人;接受人;受票人 ^VOA69n>$  
acceptor for honour 参加承兑人 tbm/gOBw  
accident insurance 意外保险 YLU.]UC  
Accident Insurance Association of Hong Kong 香港意外保险公会 . l>.  
accident insurance scheme 意外保险计划 :|z.F+-/  
accident year basis 意外年度基准 =cwdl7N&I  
accommodation 通融;贷款 ~:xR0dqx  
accommodation bill 通融票据;空头票据 25H=RTw  
accommodation party 汇票代发人 CU+H`-+"J  
account balance 帐户余额;帐户结余 86f8b{_e"  
account book 帐簿 <t"KNKI  
account collected in advance 预收款项 PJn|  
account current book 往来帐簿 eelkK,4  
account of after-acquired property 事后取得的财产报告 c`agrS:P  
account of defaulter 拖欠帐目 ?`+G0VT  
account payable 应付帐款 9cJ1J7y  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 t wr-+rm2  
account receivable 应收帐款 |e+r|i]  
account receivable report 应收帐款报表 0/4"Jh$t  
account statement 结单;帐单;会计财务报表 'u84d=*l  
account title 帐户名称;会计科目 2,^ U8/  
accountant's report 会计师报告 i[O{ M`Z%  
Accountant's Report Rules 会计师报告规则 o ?`LZd:{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 j FH wu*  
Accounting Arrangements 《会计安排》 x T{s%wE  
accounting basis 会计基础 Id<O/C  
accounting by Official Receiver 破产管理署署长呈交的帐目 k"pN  
Accounting Circular 《会计通告》 *a2-Vte  
accounting class 会计类别 k+% c8w 9  
accounting date 记帐日期;会计结算日期 gnWEsA\!  
accounting for money 款项核算 G]k+0&X  
Accounting Officer 会计主任 xhw0YDGzf  
accounting period 会计报告期;会计期 3cSP1=$*  
accounting policy 会计政策;会计方针 *Me&> "N"  
accounting practice 会计惯例 HU47 S  
accounting principle 会计准则 Nq >"vEq)  
accounting record 会计记录 zk^uS#  
accounting report 会计报告  Uip-qWI  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ]z#9)i_l3  
Accounting Society of China 中国会计学会 H9Dw#.em  
accounting statement 会计报表 <HXzcWQ$  
accounting system 会计制度;会计系统 "x4}FQ  
accounting transaction 会计事项;帐务交易 T%TfkQ__d  
accounting treatment 会计处理 >^bSjE  
accounting year 会计年度 ,\'E<O2T  
accretion 增值;添加 $X ]t}=  
accrual 应计项目;应累算数目 go!jx6~;x  
accrual basis 应计制;权责发生制 hEk0MY  
accrual basis accounting 应计制会计;权责发生制会计 =EQaZ8k  
accrue 应累算;应计 rk7d7`V  
accrued benefit 应累算利益 ZO*?02c  
accrued charges 应计费用 r3mmi5   
accrued cumulative preference share dividend 应累算的累积优先股股息 l", X  
accrued expenses 应累算费用 16|miK[@  
accrued interest payable 应付利息;应计未付利息 o! Y61S(  
accrued interest receivable 应收利息;应计未收利息 xWxgv;Ah  
accrued right 累算权益 Rl[SqmnI)@  
accruing profit 应累算的利润 u_'XUJ32!  
accumulated fiscal reserve 累积财政储备 )tp;2rJ/  
accumulated profit 累积利润;滚存溢利 3\Tqs  
accumulated reserve 累积储备 3( o~|%  
accumulation of surplus income 累积收益盈余 s#4Q?<65u  
acquired assets 既得资产 %j. *YvveW  
acquisition 收购;购置;取得 #QM9!k@9k  
acquisition cost 购置成本 =j^wa')  
acquisition expenses 购置费用 #``Alh8  
acquisition of 100% interest 收购全部股权 g=Bge)  
acquisition of control 取得控制权 1{$=N 2U  
acquisition of fixed assets 购置固定资产 Y5R|)x  
acquisition of shell “买壳” rvRIKc|}l  
acquisition price 收购价 /:+MUw7~  
act of God 天灾 v%4zP%4Ak[  
acting partner 执事合伙人 * amZ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 4Pkl()\c  
active partner 积极参与的合伙人 :} N;OS_  
active trading 交投活跃 }:1*@7eR  
actual circulation 实际流通 6SP!J*F  
actual cost 实际成本 ['DYP-1J  
actual expenditure 实际开支;实际支出 fIii  
actual income 实际入息;实际收入;实际收益 yGE)EBH  
actual market 现货市场 :S=!]la0h  
actual price 现货价;实际价格 %~EOq\&  
actual profit 实际利润 }@<Ru  
actual quotation 实盘;实际价位;实际报价 L',7@W  
actual year basis 按实际年度计算 TFYp=xK(  
actuals 实货 sL4+O P-  
actuarial investigation 精算调查 /ULO#CN?;  
actuarial principle 精算原则 $LHF=tYS  
actuarial report 精算师报告 7i0;Ss*  
Actuarial Society of Hong Kong 香港精算学会 r [4dGt  
actuarial valuation 精算师估值 ,nGZ( EBD  
actuary 精算师 @tVl8]y  
ad referendum agreement 暂定协议;有待覆核的协定 +x)x&;B)/  
ad valorem duty 从价税;按值征税 h{.x:pPXy  
ad valorem duty system 从价税制 Hq0O!Zv  
ad valorem fee 从价费 ey ?paT  
ad valorem tariff 从价关税 1( vcM  
additional allowance 额外免税额 iL;{]A'0  
additional amount for unexpired risk 未过期风险的额外款额 0ra+MQBg  
additional assessable profit 补加应评税利润 I7?s+vyds  
additional assessment 补加评税 s&D>'J  
additional commitment 额外承担 :~LOw}N!aQ  
additional commitment vote 额外承担拨款 Po7oo9d  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )Kg _E6  
additional dependent parent allowance 供养父母额外免税额 2U rE>_  
additional provision 额外拨款 XT{o ]S~nq  
additional stamp duty 附加印花税 41 #YtZ  
additional tax 补加税罚款;补加税款 r`A|2(h5B  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 4\iy{1{E,C  
adjudged bankrupt 被裁定破产 tr$d?  
adjudicated bankrupt 裁定破产人 Bs';!,=  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .Dt.7G  
adjudication of bankruptcy 裁定破产;宣告破产 =0_((eXwf  
adjudication of insolvency 裁定无力偿还债务 l( uV@_3  
adjusted actual 经调整的实数;调整后的实数 )@E'yHYO>  
adjusted current assets 经调整的流动资产;调整后的流动资产 sV-UY!   
adjusted figure 经调整的数字;调整后的数额 !WNO!S0/j  
adjusted liabilities 经调整的负债;调整后的负债 szas(7kDS  
adjusted loss 经调整的亏损;调整后的亏损 n~'cKy )m  
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 $x;(C[  
adjusted profit 经调整的利润;调整后的利润 &O|qx~(  
adjusted surplus 经调整的盈余额;调整后的盈余额 UmOK7SPi  
adjusted value 经调整的价值;调整后的价值 pL`)^BJ  
adjustment 调整;修订;理算〔保险〕 z2god 1"  
adjustment centre 调剂中心 91:TE8?Z  
adjustment lag 调整过程的时间差距;调整时差 Pw/$ }Q9X  
adjustment mechanism 调整机制 NY\-p=3c7=  
adjustment of loss 亏损调整 [WBU _  
adjustment process 调整过程;调整程序 L]3gHq  
adjustment range 调整幅度 UjcKvF  
administered exchange rate 受管制汇率 '$Fu3%ft  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 s,]z6L0  
administration expenses 行政费用 r)Fd3)e   
administration fee 手续费;行政费 A1/[3Bz  
administration in bankruptcy 破产管理 g7O , <  
administration order 遗产管理令 .7r$jmuFs  
administrator 管理人;遗产管理人 Ll'!aar,  
administrator of the estate 遗产管理人 MRL,#+VxA  
admission of debt 债项承认书 MD=VR(P?eq  
admission of proof 接纳债权证明 kG|pM54:^  
advance 放贷款项;垫付款项;预支款项;预付款项 oLz9mqp2%  
advance account 暂支帐目;预付款帐户 `%Uz0hF  
advance compensation 预付补偿金 fqS cf}s  
advance from shareholder 股东垫款 2mVLR;s{_  
advance pending reimbursement 预支以待日后付还 ~ZXAW~a}  
advanced economy 先进经济体系 7T@"2WYat  
advancement 预付;预付财产 ~AG."<}  
advances warrant 垫款令 u@$pOLI  
advancing 贷出 )0xEI  
adverse balance 逆差 aIABx!83>  
adverse exchange 逆汇 NZ?|#5 3  
advertisement addressed to shareholders 在报章刊登的致股东通告 .47tj`L   
advice for collection 托收通知书 N6*v!M+  
advice of drawing 提款通知书;汇票通知书 .W q"  
advice of payment 付款通知 ~L=Idt!9  
Advisory Committee [Securities and Futures Commission] jj*e.t:F  
谘询委员会〔证券及期货事务监察委员会〕 7COJ.rA  
Advisory Committee on Diversification 经济多元化谘询委员会 Mv^G%zg2  
affidavit 誓章;遗产申报誓章 ?jRyw(Q  
affidavit of no receipt 述明无收款的誓章 ?UV ^6  
affiliate 联号;联营公司;附属公司 J t,7S4JL  
affiliated company 附属公司;联号;联营公司 rCFTch"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 x:WxEw>R  
affordability 负担能力 _HkB+D0v  
African Development Bank [AfDB] 非洲开发银行 w-(^w9_e  
after-acquired property 事后取得的财产  gC}D0l[  
after-hours dealing 市后交易 'P5|[du+  
after-tax profit 税后盈利;税后利润;税后溢利 =| M[JPr  
agency agreement 代理协议 20p/p~<  
agency expenses 代理机构的开支 (8/Qt\3jv  
agency fee 代理费 yyVv@  
Agency Law 《代理法》 %Lwd1'C%  
agent 代理人;承销人 3O!TVSo  
agent of company 公司代理人 g&6O*vx  
agent's fee 代理人费;经纪费 _Q3Ad>,U  
aggregate 总计;总数;总体数字 WmT(>JBO  
aggregate amount 总款额;总额 Z,bvD'u  
aggregate assets and liabilities 总体资产与负债 \qh -fW; #  
aggregate at constant price 按固定价格计算的总体数字 .4-I^W"1  
aggregate demand 总需求 FI|@=l;_  
aggregate gross position 总持仓量 zO07X*Bw  
aggregate limit 总限额 (6S f#M  
aggregate of salaries tax 合计薪俸税 ^XQr`CqI  
aggregate performance 总体表现;总体业绩 V`z2F'vT  
aggregate supply 总体供应 H<6/i@ly  
aggregate surplus 总盈余 ,0R2k `m!  
aggregate total 整体总额 W!G2$e6  
aggregate value 总值;合计价值 pr(16P  
aggregated basis 合计基准 CF k^(V"  
aggregated net chargeable income 合计应课税入息实额 N}2xt)JZz  
aggregation 合并计算;合计;总和 Fl^}tC  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y8yRQ zu  
aggregation of property 财产的总和 * 5Y.9g3)Q  
agio 差价;贴水 KU}HVM{  
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》 Kzd`|+?'`M  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment h7H#sL[^  
《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》 'of5v6:8  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment StuDtY  
《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》 \PB~ 6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 044*@a5f  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 [ZP8l'?  
agreement for a settlement 授产协议 zu Jl #3YP  
agreement for assignment 转让协议 (SlrV8;  
agreement for sale 售卖协议;买卖协议 gB?~!J?  
agreement for sale and purchase 买卖协议 ~CB6+t>  
agreement for the payment of interest 支付利息协议 iEf6oM  
agreement for the repayment of money 还款协议 tT;=l[7%  
agreement of reinsurance 再保险协议 $N#f)8v  
Agricultural Bank of China 中国农业银行 ' 1aU0<  
air passenger departure tax 飞机乘客离境税 fuxBoB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 "A_W U|  
airport tax 机场税 >cPB:kD'  
alcohol duty 酒精税 w*Gv#B9G  
alienation 让与;让渡;转让 3 TN?yP)  
alimony 生活费;赡养费 M7(vI4V  
All Ordinaries Index [AOI] 所有普通股指数 0Up@+R2  
all risks 全险;综合险 %q@eCN  
All Sales Record for Stock Market 《股票市场成交报告》 2\z"6  
Allied Capital Resources Limited 新联财务有限公司 Pe !eID8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 i7[CqObzc  
allocation letter 拨款信件 Q\~4J1  
allocation of fund 分配款项;预留款项 M_2[Wypw  
allocation of profit 利润分配;溢利分配 e,}]K'!t  
allocation warrant 拨款令 .FnO  
allotment 分配;配股 1;l&ck-Gg/  
allotment notice 股份配售通知;配股通知 :fr 2K  
allotment of shares 股份分配 A2b C5lA  
allowable 可获宽免;免税的 !t["pr\ ?  
allowable business loss 可扣除的营业亏损 I,r 3.2u  
allowable expenses 可扣税的支出 %&yD^ q_  
allowance 免税额;津贴;备抵;准备金 qYW{$K  
allowance for debts 债项的免税额 =Po!\[SBU  
allowance for depreciation by wear and tear 耗损折旧免税额 OKp(A  
allowance for funeral expenses 殡殓费的免税额 IA|V^Wmt;  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 pX]*&[X?  
allowance for repairs and outgoings 修葺及支出方面的免税额 {37DrSOa  
allowance to debtor 给债务人的津贴  S< <xlW  
alteration of capital 资本更改 |*N.SS  
alternate trustee 候补受托人 OjCT*qyU<  
amalgamation 合并 Y'n TyH  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 HB4Hz0Fa  
ambit of charges 征税范围;收费范围 [ed%"f  
amended valuation 经修订的估值 HB$*xS1  
American Commodities Exchange 美国商品交易所 ! G%LYHx  
American Express Bank Limited 美国运通银行 8Us5Oi  
American Stock Exchange 美国证券交易所 k})Ag7c  
amortization 摊销 <=V2~ asB  
amount due from banks 存放银行同业的款项 $.}fL;BzVz  
amount due from banks abroad 存放海外银行同业的款项 ih?_ fW  
amount due from holding companies 控股公司欠款 +0=u]  
amount due from local banks 存放本港银行同业的款项 *0y+=,"QU  
amount due to banks 银行同业的存款 Y]b5qguK  
amount due to banks abroad 海外银行同业的存款 A>$VkGo  
amount due to holding companies 控股公司存款 :YB:)wV,P  
amount due to local banks 本港银行同业的存款 ML0o :8Bd\  
amount due to outport banks 外埠银行同业的存款 e:V(kzAY;  
amount for note issue 发行纸币的款额 A^JeB<, 5a  
amount of bond 担保契据的款额 <>f  
amount of consideration 代价款额 M%:ACLYP  
amount of contribution 供款数额 f{lg{gA(  
amount of indebtedness 负债款额 LS?hb)7  
amount of principal of the loan 贷款本金额 `"M=ZVk  
amount of rates chargeable 应征差饷数额 A==P?,RG  
amount of share capital 股本额 GljxYH"]#  
amount of sums assured 承保款额 0K, *FdA  
amount of variation 变动幅度 qyc:;3?wm  
amount of vote 拨款数额 GD|uU  
amount payable 应付款额 )vsiX}3  
amount receivable 应收款额 K,' ]G&K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,:-S<]fS{_  
analysis 分析 (^eSm]<  
ancillary risk 附属风险 IR>^U  
annual account 周年帐目;周年帐目报表;年度决算;年结 !xMyk>%2  
annual accounting date 年结日期 I?"cEp   
annual allowance 每年免税额;年积金;年度津贴;年津 _{,e-_hYM  
annual balance 年度余额 fk P@e3  
annual disposable income 每年可动用收入 `6!l!8 v  
annual estimates 周年预算 ReP7c3D>p  
annual fee 年费 Qg?^%O'  
annual general meeting 周年大会 #HB]qa  
annual growth rate 年增率;每年增长率 !l_ 1r$  
annual long-term supplement 长期个案每年补助金 A75IG4]  
annual pensionable emolument 可供计算退休金的年薪 Y-n* K'  
annual report 年报 GS~jNZx  
Annual Report on the Consumer Price Index 《消费物价指数年报》 %Md;=,a:6  
annual return 周年报表;周年申报表;每年报税表格 oj@B'j  
Annual Return Rules 《周年报表规则》 5_M9T 3  
annual review of consumer prices 每年消费物价回顾 CIQo2~G  
annual roll-forward basis 逐年延展方式 Hw<t>z k  
annual salary 年薪 br<,?  
annual statement 年度报表;年度决算表 ? YX2CJ6N  
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 g!D?Yj4  
annuitant 年金受益人 PR~ho&!  
annuity 年金 uI-te~]  
annuity contract 年金合约 "sf8~P9qy  
annuity on human life 人寿年金 ^Ebaq`{V\'  
antecedent debt 先前的债项 x!MYIaZ7  
ante-dated cheque 倒填日期支票 .BlGV2@^#  
anticipated expenditure 预期开支 T\b e(@r  
anticipated net profit 预期纯利 tp_*U,  
anticipated revenue 预期收入 ]gkI:scPA  
anti-inflation measure 反通货膨胀措施 kwZ 8q-0  
anti-inflationary stance 反通货膨胀立场 |>GtClL  
apparent deficit 表面赤字 3Zdkf]Gh  
apparent financial solvency 表面偿债能力 >va#PFHA  
apparent partner 表面合伙人 w^NE`4 -  
application for personal assessment 个人入息课税申请书 `>'E4z]-_  
application of fund 资金应用  HlPf   
application to release as liquidator and to destruct the books of accounts and documents N(]6pG=  
申请免除清盘人职务及毁灭帐簿与文件 LwkZ(Tt  
appointed actuary 委任精算师 I 8`@Srw8  
appointed auditor 委任核数师;委任审计师 MH`f!%c  
appointed trustee 委任的受托人 P$Xig  
appointer 委任人 k%/Z.4vQG  
apportioned pro rata 按比例分摊 qWtvo';3  
apportionment 分配;分摊 c&AA< 6pkv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O|#^&d  
apportionment formula 分摊方程式 )fpZrpLXE  
apportionment of estate duty 遗产税的分摊  hPx=3L$  
appraisal 估价;评估 : UD<1fh  
appreciable growth 可观增长 sk$MJSE ~  
appreciable impact 显着影响 }Hrm/Ni  
appreciable increase 可观增长 WWc{]R^D  
appreciation 增值;升值 CG@ LYN  
appreciation against other currencies 相对其他货币升值 e[yk'E  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %-i2MK'A  
appreciation tax 增值税 {*`qL0u]^  
appropriation 拨款;拨用;拨付 3uz@JY"mK  
appropriation account 拨款帐目 !V$m!i;  
Appropriation Bill 拨款法案 PE|_V  
appropriation-in-aid system 补助拨款办法 d>)*!l2,C  
approved assets 核准资产 4rc4}Yu,JI  
approved basket stock 认可一篮子证券 STL_#|[RM  
approved budget 核准预算 8{@|M l  
approved charitable donation 认可慈善捐款 5pI2G  
approved charitable institution 认可慈善机构 i(2s"Uww,  
approved currency 核准货币;认可货币 tqAh &TW3+  
approved estimates 核准预算 ; GRSe  
approved estimates of expenditure 核准开支预算 h:<p EL  
approved overseas insurer 核准海外保险人 :7<spd(%"  
approved overseas trust company 核准海外信托公司 D^]7/w:$-  
approved pooled investment fund 核准汇集投资基金 {2}O\A  
approved provident fund scheme 认可公积金计划 7pMrYIP  
approved provision 核准拨款 V?t^ J7{'  
approved redeemable share 核准可赎回股份 \e T0d<  
approved regional stock 认可地区性证券 U{} bx  
approved retirement scheme 认可退休金计划 9h<];  
approved subordinated loan 核准附属贷款 fl!8\4  
arbitrage 套戥;套汇;套利 6OF&Q`*4  
arbitrageur 套戥者;套汇者 ib0M$Y1tIS  
arbitrary amount 临时款项 `!kOyh:X  
arrangement 措施;安排;协定 CQW#o_\  
arrears 欠款 {l%Of  
arrears of pay 欠付薪酬 ,H2[["1DH  
arrears of revenue 逾期未收税款;逾期未收的帐项  [:  
articles of association 组织章程;组织细则;组织章程细则 81O`#DfZ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Z[R E|l{  
ascertainment of profit 确定利润 =[FNZ:3  
"Asia Clear" “亚洲结算系统” 200/  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 kKr7c4q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y>3Zh5=  
Asian Development Fund [ADF] 亚洲发展基金 3u^U\xB  
Asian dollar bond 亚洲美元债券 Jv %, v?  
Asian dollar market 亚洲美元市场 \ty{KAc&  
Asian dollar rate 亚洲美元利率 ?"N, do  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  btJ:Wt}  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 $5jQm,V$K  
asked price 沽盘;喊价;索价;卖方报价 >Olg lUzA  
assessable income 应评税入息 oa?bOm  
assessable loss 应评税亏损 y$Sn3_9 V  
assessable profit 应评税利润 ) kfA5xi[  
assessable value 应评税值 WId"2W3M  
assessed profit 估定利润 NBwxN  
assessed value 经评估价值  SS[jk  
assessment 评税;评定;估价;评税单 zp:kdN7!^  
assessment number 评税编号;估价编号 ARGtWW~:  
assessment of additional tax 补加税评税 C}<j8a?  
assessment of performance 业绩评估;实绩评价 3vfm$sx@  
Assessor 评税主任 uPr'by  
asset price bubbles 资产价格泡沫 2w>WS#  
asset-backed securities 具资产保证的证券 PTWP7A[  
assets accretion 资产增值 [fiB!G ]?  
assets and liabilities 资产与负债 !1$Q Nxgi  
assets betterment statement 资产递增表;资产改进表 /bv1R5  
assets lending 实物放款;有抵押贷款 Q0K2md_%x  
assets of the company passing on the death 死者去世时转移的公司资产 7xTgG!>v  
assets pledged as security for liabilities 用作负债抵押的资产 \  $;E,  
assets portfolio 资产投资组合 RZ-=UIf  
assets price 资产价格 w=Ac/ 12  
assets quality 资产质素 <u]M):b3  
assets realization 资产变现 ?`bi8 Ck  
assets refinancing arrangement 资产再集资安排 N DZ :`D  
assets securitization 资产证券化 1@rI4U@D  
assets situated outside Hong Kong 在香港以外地方的资产 v;AsV`g  
assets stripping 削减资产;拆卖资产 }:<`L\8q\  
assets value 资产值 4$#nciAe  
assignee 承让人 tgSl (.  
assignment 转让;转让书;转让契 Anr''J&9`H  
assignment of interest 权益转让 UmUw>+A  
assignment of letters patent and trade mark 专利证书及商标转让 SR)G!9z_/  
assignment of property 物业转让;物业转让书 >?aPX C  
assignment right 转让权 {AUhF}O  
assignor 转让人 mSF>~D1_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 VW:WB.K$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Q>Voa&tYn  
associate member 附属会员 .<%2ON_  
associated body corporate 相联法人团体 ^aYlu0Wm  
associated company 相联公司;联属公司 kH/u]+_  
associated corporation 相联法团 W/DSj :  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y.PWh<dI  
公认会计师公会〔英国〕 }K':tX?  
Association of Futures Exchange Brokers 香港期货经纪协会 z*n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *(wkgn  
association of underwriters 承保人组织 > Dy<@e  
assumption of control 接管 ix4O-o{  
assurance 担保;保险;转易;转易书 {9:[nqX  
assurance of interest 权益的转易 B3|h$aKC  
at 19XX price 按一九XX年价格计算 O{b<UP'85  
at a discount 按赔价计算;按贴水价格计算;打折扣 o81RD#>E)  
at a premium 按溢价计算;按升水价格计算 fy]z<SPhVJ  
at call 通知付款;按通知 1Tl^mS~k  
at constant market price 按固定市价计算 4efIw<1_  
at constant price 按固定价格计算 $/*1 9 e~  
at cost 按成本计算 HYU-F_|N=  
at current market price 按当时市价计算;按现时市价计算 uq?((  
at current price 按当时价格计算;按现时价格计算 t|-TG\Q X  
at factor cost 按要素成本计算;按生产要素成本计算 j3>0oe!  
at money-of-the-day price 按付款当日价格计算 g~E N3~  
at or better 按指定或较佳价位〔买卖指令〕 7X 4/6]*  
at par 按面值计算;平价 s8BfOl-  
at sight 见票即付 DwSB(O#X  
at the close 按收市盘 DEJ0<pnQr  
at the opening 按开市盘 i!0w? /g9  
attestation 见证;见证条款 RN:VsopL  
at-the-money option 平价期权 BNi6I\wa  
attorney 受权人;受托代表人 7Z%EXDm4/c  
attornment 新拥有人承认书 pRR1k?  
attributable profit 可归属利润 m8M2ka  
attributable share value 可归属股份价值 = VIU  
Auckland Stock Exchange 奥克兰证券交易所 %G6Q+LMwm  
auction 拍卖 %!DdjC&5*  
auctioneer 拍卖商 Ac^hZ.qPz  
audit 审计;核数 QguRU|y  
Audit Commission 审计署 7`eg;s^  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (<GBhNj=c  
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〕 CCoT  
audit review 帐目审查 HGycF|]2  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?{=& Ro  
audited account 审计帐目;经审计的帐目 p>M8:,  
audited annual account 经审计的周年帐目 m\*;Fx  
audited balance sheet 经审计的资产负债表 <MK4# I1I  
auditor 核数师;核数主任;审计师 +vf~s^  
auditor's certificate 核数师证明书;审计师证明书 ;OC~,?O5  
auditor's report 核数师报告;审计师报告 7`xeuK  
Aussie bond 澳元债券 Z4ekBdmCL  
austerity budget 紧缩预算 (F=/r] Q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m[aBHA^g  
Australia All Ordinaries Index 澳洲所有普通股票指数 iA.:{^_)09  
Australian Dollar [AUD] 澳元 om_UQgC@r  
Australian Options Market 澳大利亚期权市场 h]6m+oPW  
Australian Securities Commission 澳洲证券事务监察委员会 j(aok5:e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kPRG^Ox8e  
Australian Stock Exchange 澳大利亚证券交易所 6&oaxAp<s  
Austrian Schilling [ATS] 奥地利先令 FYBW3y+AF&  
authentication 认证;鉴证 % 9 Jx|  
authority to purchase 委托购买证;委购书 gvzBV +3'  
authorization 认可;核准;授权;授权书 B1^9mV'O  
authorization by direction 指示授权 r4MPs-}oF  
authorization by instruction 指令授权 >o/+z18x  
authorization by warrant 令状授权 B`<a~V  
authorization of unit trust 单位信托的认可 ]mzghH:E  
authorized agent 指定代理人 Mo'6<"x  
authorized capital 法定资本 9U]3B)h%m  
authorized clerk 出市员 D9yAq'k$  
authorized dealer 认可交易商 mETGYkPUa  
authorized financial institution 认可财务机构 C[ma!he  
authorized fund 认可基金 hqDnmzG  
authorized fund house 获授权的基金公司;认可基金公司 \u4`6EYF?  
authorized institution 认可机构 yC&u^{~BC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +HDfEo T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $I0&I[_LzK  
authorized insurer 获授权保险人;获认可承保人 M4H~]Ftn  
authorized investment 特准投资项目 r;n^\[Ov0,  
authorized person 获授权人 :<p3L!?8y  
authorized representative 获授权代表 1S{AGgls5  
authorized share capital 法定股本  E\5Cf2Ox  
automated quotation system 自动报价系统 )# os!Ns_A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tl6x@%\  
自动交易系统〔香港期货交易所有限公司〕 x@*RF:\}  
automatic adjustment mechanism 自动调整机制 TI5<' U)  
automatic adjustment system 自动调整系统 k,,Bf-?  
Automatic Clearing House 自动票据交换所 D[p_uDIz  
automatic exchange rates accumulation system 自动化汇率累集系统 l=&\luNz  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ZrNBkfe :  
automatic teller machine [ATM] 自动柜员机 qV{iUtYt  
autopay 自动转帐 g:oB j6$ q  
available assets 可用资产 `g}po%k  
available fiscal reserve 现存财政储备 @|2sF  
available profit 可用利润 '"m-kor  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 f]4j7K!e]  
average 平均;平均数;海损 r}S>t~p:  
average basic salary 平均基本薪金 Zdfruzl&`  
average consumer expenditure 平均消费开支;一般消费开支 ]Uj7f4)k  
average cost 平均成本 aG&t gD{  
average cost of land production 增辟土地平均成本 OC6v%@xa  
average daily turnover 平均每日成交额 uqHI/4  
average daily wage rate 平均每日工资率 ;$Pjl8\  
average expenditure pattern 平均开支模式 d~abWBgC`  
average growth rate 平均增长率 \x=j  
average net fixed assets 固定资产平均净值 Bo +Yu(|cL  
average of relatives 相对价格平均数 Je*hyi7  
average price 平均价格 }PUY~ u  
average propensity to consume 平均消费倾向;一般消费倾向 ^ *1hz<  
average propensity to save 平均储蓄倾向;一般储蓄倾向 (jI_Dk;  
average rate 平均率 #O1%k;BL  
average revenue 平均收入;平均收益 Oa-(Xp,n#  
average stock 平均库存;平均存货 RW`+F|UbE  
average yearly rent 平均年租 T9NTL\;  
avoidance of double taxation 避免双重课税 b QgtZHO  
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 TCI)L}L|  
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