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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: .W2w/RayC  
A share A股;甲类股份 IDh`*F  
abatement of tax 减税;减扣免税额 :6EX-Xyj  
ABN AMRO Bank N.V. 荷兰银行 _,UYbD\[J}  
above-the-line expenditure 线上项目支出;经常预算支出 1<lf o^B  
above-the-line receipt 线上项目收入;经常预算收入 |o(te  
ABSA Asia Limited 南非联合亚洲有限公司 0QrRG$<4X  
absolute change 绝对数值变更 }XpZgd$  
absolute expenditure 实际开支 bu \(KR$s  
absolute guideline figure 绝对准则数字 -qpM 6t  
absolute interest 绝对权益 ^( 7l!  
absolute order of discharge 绝对破产解除令 HxL uJ  
absolute profit margin 绝对利润幅度 .N\t3\9}  
absolute value 实值;绝对值 'X/:TOk{W  
absolutely vested interest 绝对既得权益 > #9 a&O  
absorbed cost 已吸收成本;已分摊成本 0%IZ -])  
absorption 吸收;分摊;合并 O(.eHZ=  
absorption rate 吸收率;摊配率;分摊率 z\K %  
ACB Finance Limited 亚洲商业财务有限公司 rfSEL 57'  
acceptable form of reciprocity 合理的互惠条件 9Q\B1Q  
acceptable rate 适当利率;适当汇率 WUQa2$.  
acceptance agreement 承兑协议 9]tW;?  
acceptance for honour 参加承兑 QAY:H@Gt:  
acceptor 承兑人;接受人;受票人 [=Nv=d<[p  
acceptor for honour 参加承兑人 Z7e"4w A  
accident insurance 意外保险 JlEfUg#*  
Accident Insurance Association of Hong Kong 香港意外保险公会 3(.Y>er%U  
accident insurance scheme 意外保险计划 92b}N|u  
accident year basis 意外年度基准 H{EZ} *{M4  
accommodation 通融;贷款 jC?l :m?  
accommodation bill 通融票据;空头票据 < mFU T  
accommodation party 汇票代发人 Eb29tq  
account balance 帐户余额;帐户结余 h_\W7xt  
account book 帐簿 [+}0K{(O=  
account collected in advance 预收款项 /@DJf\`vM  
account current book 往来帐簿 X .K*</(g  
account of after-acquired property 事后取得的财产报告 *Id[6Z  
account of defaulter 拖欠帐目 } z7yS.{  
account payable 应付帐款 X~\O]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ~ySsv  
account receivable 应收帐款 >29c[O"[  
account receivable report 应收帐款报表 QNXS.!\P  
account statement 结单;帐单;会计财务报表 * $1F|G  
account title 帐户名称;会计科目 cN\_1  
accountant's report 会计师报告 >f|0# *  
Accountant's Report Rules 会计师报告规则 hOdU%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 aouYPxA`  
Accounting Arrangements 《会计安排》 v9t'CMU  
accounting basis 会计基础 }ZiJHj'<  
accounting by Official Receiver 破产管理署署长呈交的帐目 yaHkWkl =  
Accounting Circular 《会计通告》 cnG>EG  
accounting class 会计类别 ##1/{9ywy  
accounting date 记帐日期;会计结算日期 Az>r}*F Gr  
accounting for money 款项核算 y4&x`|tv  
Accounting Officer 会计主任 'Ir   
accounting period 会计报告期;会计期 PklJU:Pu\U  
accounting policy 会计政策;会计方针 #9qX:*>h   
accounting practice 会计惯例 YnCuF0>  
accounting principle 会计准则 q+w] Xs;  
accounting record 会计记录 4>N ig.#   
accounting report 会计报告 2xBh  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q,ZV C  
Accounting Society of China 中国会计学会 ;L%\[H>G  
accounting statement 会计报表 swLNNA.  
accounting system 会计制度;会计系统 vrvi] Y8  
accounting transaction 会计事项;帐务交易 X|R"8cJ  
accounting treatment 会计处理 A43[i@o  
accounting year 会计年度 wDBU+Z  
accretion 增值;添加 9'ky2 ]w  
accrual 应计项目;应累算数目 }me`(zp  
accrual basis 应计制;权责发生制 $?pfst~;O  
accrual basis accounting 应计制会计;权责发生制会计 6/Z_r0^O  
accrue 应累算;应计 `vf]C'  
accrued benefit 应累算利益 +NOq>kH@  
accrued charges 应计费用 Enp;-wG:-  
accrued cumulative preference share dividend 应累算的累积优先股股息 B? XK;*])  
accrued expenses 应累算费用 fA), ^  
accrued interest payable 应付利息;应计未付利息 tS,AS,vy]  
accrued interest receivable 应收利息;应计未收利息 /d$kz&aIV  
accrued right 累算权益 ~P*{%=a  
accruing profit 应累算的利润 |"eC0u  
accumulated fiscal reserve 累积财政储备 r8o^8.  
accumulated profit 累积利润;滚存溢利 }0OQm?xh  
accumulated reserve 累积储备 5/HkhT yj  
accumulation of surplus income 累积收益盈余 vJb/.)gh]  
acquired assets 既得资产 &uf|Le4  
acquisition 收购;购置;取得 4-C'2?  
acquisition cost 购置成本 #smfOGSd  
acquisition expenses 购置费用 >h(GmR*xM  
acquisition of 100% interest 收购全部股权 zN\C  
acquisition of control 取得控制权 w@a|_?  
acquisition of fixed assets 购置固定资产 OM@z5UP  
acquisition of shell “买壳” nM99AW  
acquisition price 收购价 mCQ:< #  
act of God 天灾 \|Y_,fi  
acting partner 执事合伙人 LO38}w<k  
active market 买卖活跃的市场;交投畅旺的市场;旺市 &(|x-OT  
active partner 积极参与的合伙人 V2'5doo  
active trading 交投活跃 &=wvlI52`  
actual circulation 实际流通 /2 $d'e  
actual cost 实际成本 <." @H<-`*  
actual expenditure 实际开支;实际支出 YuoIhT  
actual income 实际入息;实际收入;实际收益 [?2,(X0yh1  
actual market 现货市场 v:NQrN  
actual price 现货价;实际价格 [|(=15;  
actual profit 实际利润 8,&Y\b`..  
actual quotation 实盘;实际价位;实际报价 qga?-oz,<6  
actual year basis 按实际年度计算 ]q&NO(:kbq  
actuals 实货 va0}?fy.O%  
actuarial investigation 精算调查 bE3mOml  
actuarial principle 精算原则 3XNk*Y[5  
actuarial report 精算师报告 1*trtb4F  
Actuarial Society of Hong Kong 香港精算学会 2{B ScI5K  
actuarial valuation 精算师估值 :kd]n$]  
actuary 精算师 d\r-)VWSr"  
ad referendum agreement 暂定协议;有待覆核的协定 x_wWe>0  
ad valorem duty 从价税;按值征税 Uyd'uC  
ad valorem duty system 从价税制 pB7^l|\]  
ad valorem fee 从价费 4Ofkagg  
ad valorem tariff 从价关税 A-YW!BT4  
additional allowance 额外免税额 QI78/gT,d  
additional amount for unexpired risk 未过期风险的额外款额 MXDUKh7v3  
additional assessable profit 补加应评税利润 Ms-)S7tMz  
additional assessment 补加评税 f|~X}R  
additional commitment 额外承担 (]zi;  
additional commitment vote 额外承担拨款 z8xBq%97us  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o1uM(  
additional dependent parent allowance 供养父母额外免税额 GH`y-Ul'K  
additional provision 额外拨款 A>_,tt  
additional stamp duty 附加印花税 wNmC1HOh  
additional tax 补加税罚款;补加税款 DZ9^>`*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 K \.tR  
adjudged bankrupt 被裁定破产 5gb:,+  
adjudicated bankrupt 裁定破产人 32`Z3-  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 js% n]$N  
adjudication of bankruptcy 裁定破产;宣告破产 |f(*R_R  
adjudication of insolvency 裁定无力偿还债务 dEW= V"W  
adjusted actual 经调整的实数;调整后的实数 j-ob7(v)*]  
adjusted current assets 经调整的流动资产;调整后的流动资产 '~1Zr uO  
adjusted figure 经调整的数字;调整后的数额 U=5~]0g  
adjusted liabilities 经调整的负债;调整后的负债 SIc~cZ!Yu  
adjusted loss 经调整的亏损;调整后的亏损 VCvf'$4(X  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 MZ~N}y  
adjusted profit 经调整的利润;调整后的利润 d]N_<@tx9  
adjusted surplus 经调整的盈余额;调整后的盈余额 +[4y)y`  
adjusted value 经调整的价值;调整后的价值 [6Sk>j  
adjustment 调整;修订;理算〔保险〕 \C4wWh-A  
adjustment centre 调剂中心 @a,=ApS"  
adjustment lag 调整过程的时间差距;调整时差 7zIfsb  
adjustment mechanism 调整机制 "<^n@=g'q  
adjustment of loss 亏损调整 p"j &s  
adjustment process 调整过程;调整程序 N>1d]DrQR  
adjustment range 调整幅度 5".bM8o  
administered exchange rate 受管制汇率 ($W%&(:/  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ^Y5I OX:  
administration expenses 行政费用 XL'\$f  
administration fee 手续费;行政费 15yiDI o  
administration in bankruptcy 破产管理 {JF"PAS7  
administration order 遗产管理令 4;eD}g  
administrator 管理人;遗产管理人 bW=3X-)  
administrator of the estate 遗产管理人 0)ZLdF_6  
admission of debt 债项承认书 0j 8`M"6  
admission of proof 接纳债权证明 $: |`DCC  
advance 放贷款项;垫付款项;预支款项;预付款项 1kR. .p<"  
advance account 暂支帐目;预付款帐户 '?g&);4)k-  
advance compensation 预付补偿金 AlkHf]oB  
advance from shareholder 股东垫款 &0fV;%N  
advance pending reimbursement 预支以待日后付还 VT=gb/W6)a  
advanced economy 先进经济体系 ?<Lm58p8  
advancement 预付;预付财产 5(E&jKn&  
advances warrant 垫款令 Of-xGo YZ  
advancing 贷出 $Sa7N%D  
adverse balance 逆差 (h g6<`  
adverse exchange 逆汇 c;06>1=wP5  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?/-WH?1I  
advice for collection 托收通知书 %~8f0B|im  
advice of drawing 提款通知书;汇票通知书 3d4A~!Iz  
advice of payment 付款通知 }^j8<  
Advisory Committee [Securities and Futures Commission] ,np|KoG|M  
谘询委员会〔证券及期货事务监察委员会〕 65*Hf3~~  
Advisory Committee on Diversification 经济多元化谘询委员会 lyyf&?2  
affidavit 誓章;遗产申报誓章 iHK.hs;  
affidavit of no receipt 述明无收款的誓章 [Q J  
affiliate 联号;联营公司;附属公司 rm$dv%q  
affiliated company 附属公司;联号;联营公司 &m   GU  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3la`S$c  
affordability 负担能力 B([-GpZt[  
African Development Bank [AfDB] 非洲开发银行 Z @ef2y;  
after-acquired property 事后取得的财产 7YK6e  
after-hours dealing 市后交易  Fq5u%S  
after-tax profit 税后盈利;税后利润;税后溢利 jb{9W7;RL  
agency agreement 代理协议 SJc~E$5<  
agency expenses 代理机构的开支 9!Jt}n?!g  
agency fee 代理费 |v5 ge3-  
Agency Law 《代理法》 PAtv#)h  
agent 代理人;承销人 uOy/c 8`  
agent of company 公司代理人 DuDt'^]  
agent's fee 代理人费;经纪费 d_0(;'  
aggregate 总计;总数;总体数字 :N"&o(^  
aggregate amount 总款额;总额 j3T)gFP  
aggregate assets and liabilities 总体资产与负债 $!y^t$u$@  
aggregate at constant price 按固定价格计算的总体数字 hvNK"^\p  
aggregate demand 总需求 a?8)47)  
aggregate gross position 总持仓量 l^B4.1rT  
aggregate limit 总限额 $`ptSR  
aggregate of salaries tax 合计薪俸税 \_6  
aggregate performance 总体表现;总体业绩 t u{~:Z(  
aggregate supply 总体供应 ^FBu|e AkE  
aggregate surplus 总盈余 o?t H[  
aggregate total 整体总额 D %)L "5C  
aggregate value 总值;合计价值 JtxVF !v  
aggregated basis 合计基准 kR^h@@'F"  
aggregated net chargeable income 合计应课税入息实额 _>kc:  
aggregation 合并计算;合计;总和 q(^iT~}  
aggregation of incomes of husband and wife 夫妇入息合并计算 ls!A'@J  
aggregation of property 财产的总和 %dq%+yw{%m  
agio 差价;贴水 aX6}:"R2C  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 Q^nf D  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment u a_w5o7  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 % XZ&(  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Ak('4j!*}^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 CI$z+ zN  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment QRBx}!:NZ#  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 =BE!  
agreement for a settlement 授产协议 Y,Rr[i"j  
agreement for assignment 转让协议 svl!"tMXl  
agreement for sale 售卖协议;买卖协议 l 'wu-  
agreement for sale and purchase 买卖协议 r<!nU&FPD:  
agreement for the payment of interest 支付利息协议 0H^*VUyW/  
agreement for the repayment of money 还款协议 9X;*GC;d  
agreement of reinsurance 再保险协议 .Wy'  
Agricultural Bank of China 中国农业银行 eL(<p]  
air passenger departure tax 飞机乘客离境税 x4L3Z__  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5V =mj+X?  
airport tax 机场税 g)r{LxT#+  
alcohol duty 酒精税 KA?%1s(kJ  
alienation 让与;让渡;转让 DwGM+)!  
alimony 生活费;赡养费 S2*sh2-&6  
All Ordinaries Index [AOI] 所有普通股指数 Y:,C_^$w;  
all risks 全险;综合险 JW^ ${4  
All Sales Record for Stock Market 《股票市场成交报告》 $`/UG0rdC  
Allied Capital Resources Limited 新联财务有限公司 Q>Z~={"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /(hTk&  
allocation letter 拨款信件 4* >j:1  
allocation of fund 分配款项;预留款项 ``:[Jr &  
allocation of profit 利润分配;溢利分配 _u$DcA8B  
allocation warrant 拨款令 l7^^Mnk C  
allotment 分配;配股 'r%(,=L  
allotment notice 股份配售通知;配股通知 @_-,Q5  
allotment of shares 股份分配 la-:"gKC  
allowable 可获宽免;免税的 ,pGA|ob  
allowable business loss 可扣除的营业亏损 fK+E5~vQ  
allowable expenses 可扣税的支出 ly[d V.<P  
allowance 免税额;津贴;备抵;准备金 w->Y92q]  
allowance for debts 债项的免税额 , ftJw  
allowance for depreciation by wear and tear 耗损折旧免税额 s=jYQ5nv  
allowance for funeral expenses 殡殓费的免税额 {%9@{Q'T.s  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vCJa%}  
allowance for repairs and outgoings 修葺及支出方面的免税额 ny1O- `!1  
allowance to debtor 给债务人的津贴 md'wre3  
alteration of capital 资本更改 n~|?)EL  
alternate trustee 候补受托人 2 A!*8w  
amalgamation 合并 ;NdH]a {  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 * BR#^Wt  
ambit of charges 征税范围;收费范围 g1[BrT,  
amended valuation 经修订的估值 !s1<)%Jt  
American Commodities Exchange 美国商品交易所 klFS3G  
American Express Bank Limited 美国运通银行 u$[8Zmgzz  
American Stock Exchange 美国证券交易所 ^$lZ  
amortization 摊销 -WqhOZ  
amount due from banks 存放银行同业的款项 X5J)1rL  
amount due from banks abroad 存放海外银行同业的款项 _%D7D~2r|  
amount due from holding companies 控股公司欠款 U~7udUR  
amount due from local banks 存放本港银行同业的款项 k@|px#kq  
amount due to banks 银行同业的存款 Nr>UZlU8  
amount due to banks abroad 海外银行同业的存款 r.#r!.6 q  
amount due to holding companies 控股公司存款 bs)wxU`Q*  
amount due to local banks 本港银行同业的存款 ;2`6eyr  
amount due to outport banks 外埠银行同业的存款 16 `M=R  
amount for note issue 发行纸币的款额 zqNzWX  
amount of bond 担保契据的款额 @#,/6s7?  
amount of consideration 代价款额 6X h7Bx1  
amount of contribution 供款数额 Y3:HQ0w`|  
amount of indebtedness 负债款额 1%B9xLq  
amount of principal of the loan 贷款本金额 qX-5/;n  
amount of rates chargeable 应征差饷数额 q%kCTw  
amount of share capital 股本额 0:[A4S`X  
amount of sums assured 承保款额 aQx6;PC  
amount of variation 变动幅度 |U{~t<BF#  
amount of vote 拨款数额 K a(B&.  
amount payable 应付款额 ff.k1%wr^  
amount receivable 应收款额 [}HPV+j=U  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 i:jXh9+  
analysis 分析 f]%S FQ+  
ancillary risk 附属风险 0$Rn|yqf%  
annual account 周年帐目;周年帐目报表;年度决算;年结 \HzmhQb+m  
annual accounting date 年结日期 "0;WYw?  
annual allowance 每年免税额;年积金;年度津贴;年津 ">wvd*w0"(  
annual balance 年度余额 Qv ~@  
annual disposable income 每年可动用收入 C;JW \J~W  
annual estimates 周年预算 SQK82 /  
annual fee 年费 :~8@fEKb{  
annual general meeting 周年大会 PsNrCe%e  
annual growth rate 年增率;每年增长率 8h=m()Eu  
annual long-term supplement 长期个案每年补助金 >e6OlIW  
annual pensionable emolument 可供计算退休金的年薪 7 SJ=2  
annual report 年报 0g: q%P0  
Annual Report on the Consumer Price Index 《消费物价指数年报》 =bD.5,F)  
annual return 周年报表;周年申报表;每年报税表格 SceHdx(]  
Annual Return Rules 《周年报表规则》 m\jjj^f a  
annual review of consumer prices 每年消费物价回顾 [nVBnB  
annual roll-forward basis 逐年延展方式 )HE{`yiLL  
annual salary 年薪 aB;f*x  
annual statement 年度报表;年度决算表 vJ&D>Vh4e  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 y ]@JkF(  
annuitant 年金受益人 NCi~. I  
annuity 年金 L{jx'[C  
annuity contract 年金合约 Iv  
annuity on human life 人寿年金 c$ib-  
antecedent debt 先前的债项 |^5"-3Q  
ante-dated cheque 倒填日期支票 |X>'W"Mn  
anticipated expenditure 预期开支 [sH3REE1h  
anticipated net profit 预期纯利 s&V sK#  
anticipated revenue 预期收入 ; ,sNRES3  
anti-inflation measure 反通货膨胀措施 /YZMP'v  
anti-inflationary stance 反通货膨胀立场 $[`rY D/.  
apparent deficit 表面赤字 *)w+xWmM3w  
apparent financial solvency 表面偿债能力 ZlC+DXg#S  
apparent partner 表面合伙人 pEcYfj3M  
application for personal assessment 个人入息课税申请书 Z HZxr  
application of fund 资金应用 N5zWeFq@6  
application to release as liquidator and to destruct the books of accounts and documents {~9HJDcM  
申请免除清盘人职务及毁灭帐簿与文件 Ua|iAD 1  
appointed actuary 委任精算师 `!N}u  
appointed auditor 委任核数师;委任审计师 ^(+q 1O'  
appointed trustee 委任的受托人 U { 0~&  
appointer 委任人 /77cjesZ9  
apportioned pro rata 按比例分摊 ?q4`&";{3  
apportionment 分配;分摊 ~x9J&*zxM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 K:< Viz  
apportionment formula 分摊方程式 E-Xz  
apportionment of estate duty 遗产税的分摊 <?IDCOt ?  
appraisal 估价;评估 9Cd/SlNV2  
appreciable growth 可观增长 6p)&}m9!  
appreciable impact 显着影响 \PT!mbB?  
appreciable increase 可观增长 -E6av|c,F  
appreciation 增值;升值 ?K pDEH~\  
appreciation against other currencies 相对其他货币升值 _I;hM  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wf "$  
appreciation tax 增值税 \9p.I?=  
appropriation 拨款;拨用;拨付 W^^0Rh_  
appropriation account 拨款帐目 %K3U`6kHcd  
Appropriation Bill 拨款法案 a"xRc  
appropriation-in-aid system 补助拨款办法 [g@qZ5I.  
approved assets 核准资产 ~28{BY  
approved basket stock 认可一篮子证券 0B9FPpx?:  
approved budget 核准预算 Xlug{ Uh  
approved charitable donation 认可慈善捐款 mz1m^p)~{  
approved charitable institution 认可慈善机构 um$U3'0e  
approved currency 核准货币;认可货币 {~51h}>b#  
approved estimates 核准预算 g&p(XuN  
approved estimates of expenditure 核准开支预算 x1wD`r  
approved overseas insurer 核准海外保险人 8d'/w}GV  
approved overseas trust company 核准海外信托公司 <75x@!  
approved pooled investment fund 核准汇集投资基金 )Rb t0   
approved provident fund scheme 认可公积金计划 "'``O~08/  
approved provision 核准拨款 |b='DJz2  
approved redeemable share 核准可赎回股份 AFsieJ  
approved regional stock 认可地区性证券 ] g9SUFM  
approved retirement scheme 认可退休金计划 :n~Mg{j3  
approved subordinated loan 核准附属贷款 qOpwl*?x+  
arbitrage 套戥;套汇;套利 >clVV6B  
arbitrageur 套戥者;套汇者 xG edY*[`  
arbitrary amount 临时款项 /J-.K*xKt  
arrangement 措施;安排;协定 <w~$S0_  
arrears 欠款 dMjQV&  
arrears of pay 欠付薪酬 3_;=y\F  
arrears of revenue 逾期未收税款;逾期未收的帐项 =HMCNl  
articles of association 组织章程;组织细则;组织章程细则 2.);OFk+  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mBrZ{hqS  
ascertainment of profit 确定利润 Tp~Qg{%Og  
"Asia Clear" “亚洲结算系统” (mi=I3A(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *pS3xit~  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 %T<c8w}dP  
Asian Development Fund [ADF] 亚洲发展基金 DD7D&@As  
Asian dollar bond 亚洲美元债券 Yqu/_6wLx  
Asian dollar market 亚洲美元市场 P%[ { 'u  
Asian dollar rate 亚洲美元利率 2" v{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 &kWT<*;J)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~|{e"!(}  
asked price 沽盘;喊价;索价;卖方报价 5A %TpJ  
assessable income 应评税入息 fE|"g'  
assessable loss 应评税亏损 J~ @W":v  
assessable profit 应评税利润 %dmQmO,  
assessable value 应评税值 vsA/iH.  
assessed profit 估定利润 ) cOBP}j+  
assessed value 经评估价值 HuA4eJ(2  
assessment 评税;评定;估价;评税单 ~:C`e4  
assessment number 评税编号;估价编号 E7SmiD@)  
assessment of additional tax 补加税评税 |t$%kpp  
assessment of performance 业绩评估;实绩评价 KxJDAP  
Assessor 评税主任 ,*L3  
asset price bubbles 资产价格泡沫 'UCClj;?K  
asset-backed securities 具资产保证的证券 +r"fv*g"  
assets accretion 资产增值 s/;S2l$`  
assets and liabilities 资产与负债 M6Ik'r"M  
assets betterment statement 资产递增表;资产改进表 33"!K>wC  
assets lending 实物放款;有抵押贷款 _lH:%E*  
assets of the company passing on the death 死者去世时转移的公司资产 )ZZ6 (O  
assets pledged as security for liabilities 用作负债抵押的资产 @9]TjZd  
assets portfolio 资产投资组合 &xC5Mecb*  
assets price 资产价格 >n&+<06  
assets quality 资产质素 KpQ@cc  
assets realization 资产变现 T}'*Gry  
assets refinancing arrangement 资产再集资安排 d<cQYI4V  
assets securitization 资产证券化 1NN#-U  
assets situated outside Hong Kong 在香港以外地方的资产 &6\E'bBt  
assets stripping 削减资产;拆卖资产 A(C0/|#V  
assets value 资产值 +I.{y  
assignee 承让人 r/+~4W5  
assignment 转让;转让书;转让契 xiC.M6/  
assignment of interest 权益转让 u3 4.   
assignment of letters patent and trade mark 专利证书及商标转让 K[-G2  
assignment of property 物业转让;物业转让书 ZoqE,ucH  
assignment right 转让权 eN  TKX  
assignor 转让人 y&F&Z3t  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 8hX /~-H  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 NdI~1kemr  
associate member 附属会员 sdQ "[`~2R  
associated body corporate 相联法人团体 |)ALJJ=+  
associated company 相联公司;联属公司 7x$VH5jie#  
associated corporation 相联法团 EBUCG"e  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \-Q6z 8  
公认会计师公会〔英国〕 :u?L y[x  
Association of Futures Exchange Brokers 香港期货经纪协会 9iK%@k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >\1j`/ :ZI  
association of underwriters 承保人组织 j;&su=p"  
assumption of control 接管 1|7t q  
assurance 担保;保险;转易;转易书 7Rr +Uzb(  
assurance of interest 权益的转易 Bh q]h  
at 19XX price 按一九XX年价格计算 @w;&:J9m  
at a discount 按赔价计算;按贴水价格计算;打折扣 jQ P2[\  
at a premium 按溢价计算;按升水价格计算 y>JSo9[@  
at call 通知付款;按通知 Vfr.Yoy  
at constant market price 按固定市价计算 { =IAS}  
at constant price 按固定价格计算 T5TA kEVl  
at cost 按成本计算 I^gLiLUN*6  
at current market price 按当时市价计算;按现时市价计算 N MH'4R  
at current price 按当时价格计算;按现时价格计算 {= T9_c  
at factor cost 按要素成本计算;按生产要素成本计算 1n>(CwLG"  
at money-of-the-day price 按付款当日价格计算 SGLU7*sfd  
at or better 按指定或较佳价位〔买卖指令〕 {60U6n  
at par 按面值计算;平价 *)qxrBc0  
at sight 见票即付 3TnrPO1E  
at the close 按收市盘 ys} I~MK-  
at the opening 按开市盘 ~d=Y98'xS  
attestation 见证;见证条款 67P@YL  
at-the-money option 平价期权 bb`8YF+?'  
attorney 受权人;受托代表人 t`"pn <  
attornment 新拥有人承认书 nW_cjYS%  
attributable profit 可归属利润 %2`.*]L  
attributable share value 可归属股份价值 SH1)@K-  
Auckland Stock Exchange 奥克兰证券交易所 iiTt{ab\Y  
auction 拍卖 Q;eY]l8  
auctioneer 拍卖商 )8JM.:,  
audit 审计;核数 l[b`4  
Audit Commission 审计署 _ v3VUm#  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *L#\#nh7  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 :$&v4IW  
audit review 帐目审查 KWi P`h8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 }9 I,p$  
audited account 审计帐目;经审计的帐目 *w23(f  
audited annual account 经审计的周年帐目 18G=j@k7  
audited balance sheet 经审计的资产负债表 $3^Cp_p6  
auditor 核数师;核数主任;审计师 cP >[H:\Xc  
auditor's certificate 核数师证明书;审计师证明书 Q?{^8?7  
auditor's report 核数师报告;审计师报告 aJ$({ZN\#  
Aussie bond 澳元债券 `z<I<  
austerity budget 紧缩预算 e# z#bz2<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 r5'bt"K\>  
Australia All Ordinaries Index 澳洲所有普通股票指数 J)= "Im)  
Australian Dollar [AUD] 澳元 JO&L1<B{v  
Australian Options Market 澳大利亚期权市场 ]q3.^F  
Australian Securities Commission 澳洲证券事务监察委员会 b VcA#7 uA  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Oc%W_Gb7  
Australian Stock Exchange 澳大利亚证券交易所 L=V.@?  
Austrian Schilling [ATS] 奥地利先令 =&roL7ps  
authentication 认证;鉴证 lHc9D  
authority to purchase 委托购买证;委购书 O*ER3  
authorization 认可;核准;授权;授权书 ,d$D0w  
authorization by direction 指示授权 f}w_]l#[G  
authorization by instruction 指令授权 A/88WC$v  
authorization by warrant 令状授权 "43F.!P  
authorization of unit trust 单位信托的认可 my%MXTm2  
authorized agent 指定代理人 eR:C?v  
authorized capital 法定资本 63Z^ k(  
authorized clerk 出市员 ayQ2#9X}  
authorized dealer 认可交易商 b!`{fwV  
authorized financial institution 认可财务机构 v:]z-zU  
authorized fund 认可基金 R$i-%3  
authorized fund house 获授权的基金公司;认可基金公司 a6\`r^@  
authorized institution 认可机构 -.l.@  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zV8{|-2]No  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0HN%3AG]  
authorized insurer 获授权保险人;获认可承保人 !TO+[g!  
authorized investment 特准投资项目 [G' +s  
authorized person 获授权人 in`|.#  
authorized representative 获授权代表 cc0T b  
authorized share capital 法定股本 r*9*xZ>8u  
automated quotation system 自动报价系统 JJy.)-R  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H h35cj  
自动交易系统〔香港期货交易所有限公司〕 bD. KD)5  
automatic adjustment mechanism 自动调整机制 b*1yvkX5  
automatic adjustment system 自动调整系统 lN*beOj  
Automatic Clearing House 自动票据交换所 WV}HN  
automatic exchange rates accumulation system 自动化汇率累集系统 fNz(z\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ehTv@2b  
automatic teller machine [ATM] 自动柜员机 {@hJPK8  
autopay 自动转帐 U7HfDDh  
available assets 可用资产 zxkO&DGRbN  
available fiscal reserve 现存财政储备 hR~&}sxN  
available profit 可用利润 `R!Q(rePx  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 jXPbj.  
average 平均;平均数;海损 v2k@yxt(  
average basic salary 平均基本薪金 n;wViw  
average consumer expenditure 平均消费开支;一般消费开支 !,]2.:{0z  
average cost 平均成本 2D /bMq  
average cost of land production 增辟土地平均成本 &hih p"  
average daily turnover 平均每日成交额 {vdY(  
average daily wage rate 平均每日工资率 aW9\h_$  
average expenditure pattern 平均开支模式 i|m8#*Hd  
average growth rate 平均增长率 HuR774f[  
average net fixed assets 固定资产平均净值 H!'4A&  
average of relatives 相对价格平均数 kW0ctGFYlf  
average price 平均价格 ?TJ4L/"(k6  
average propensity to consume 平均消费倾向;一般消费倾向 r+k&W  
average propensity to save 平均储蓄倾向;一般储蓄倾向 'x5p ?m  
average rate 平均率 *W;;L_V"   
average revenue 平均收入;平均收益 &j,# 5f(  
average stock 平均库存;平均存货 q;*'V9#  
average yearly rent 平均年租 ESUO I  
avoidance of double taxation 避免双重课税 "Mz#1Laby`  
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 !&:Cp_  
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