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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: Jr;jRe`4c  
A share A股;甲类股份 <S?#@F\"S  
abatement of tax 减税;减扣免税额 i-" p)2d=#  
ABN AMRO Bank N.V. 荷兰银行 #%lo;W~IY  
above-the-line expenditure 线上项目支出;经常预算支出 ~P .I<  
above-the-line receipt 线上项目收入;经常预算收入 U{@5*4  
ABSA Asia Limited 南非联合亚洲有限公司 T,%j\0  
absolute change 绝对数值变更 c>:R3^\lwx  
absolute expenditure 实际开支 Lel|,mc`k2  
absolute guideline figure 绝对准则数字 T;5r{{  
absolute interest 绝对权益 T>`74B:  
absolute order of discharge 绝对破产解除令 P{Lf5V9# <  
absolute profit margin 绝对利润幅度 eE GfM0  
absolute value 实值;绝对值 R?o$Y6}5  
absolutely vested interest 绝对既得权益 d5`3wd]]'v  
absorbed cost 已吸收成本;已分摊成本 v'!a\b`9  
absorption 吸收;分摊;合并 v\tEVhm  
absorption rate 吸收率;摊配率;分摊率 A/7{oB:a  
ACB Finance Limited 亚洲商业财务有限公司 **3 z;58i  
acceptable form of reciprocity 合理的互惠条件 cy yVg!+  
acceptable rate 适当利率;适当汇率 6( CDNMzj  
acceptance agreement 承兑协议 Jg}K.1Hs  
acceptance for honour 参加承兑 T~0k"uTE  
acceptor 承兑人;接受人;受票人 ;!!n{l$r'  
acceptor for honour 参加承兑人 &-d&t` `  
accident insurance 意外保险 u&mS8i}  
Accident Insurance Association of Hong Kong 香港意外保险公会 @a:>$t  
accident insurance scheme 意外保险计划 wMqX)}>  
accident year basis 意外年度基准 ?iI4x%y  
accommodation 通融;贷款 eqw0]U\pv  
accommodation bill 通融票据;空头票据 a`[uNgDO  
accommodation party 汇票代发人 a2'^8;U*_  
account balance 帐户余额;帐户结余 L|P5=/d  
account book 帐簿 ^. dsW0"0  
account collected in advance 预收款项 PYbVy<xc  
account current book 往来帐簿 *t[. =_v  
account of after-acquired property 事后取得的财产报告 SN7"7joP<  
account of defaulter 拖欠帐目 VXIP0p@  
account payable 应付帐款 Y2o?gug  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ( +pLA"xq  
account receivable 应收帐款 n!p<A.O7@  
account receivable report 应收帐款报表 AP77a*@8  
account statement 结单;帐单;会计财务报表 n8*;lK8  
account title 帐户名称;会计科目 "#[!/\=?:  
accountant's report 会计师报告 MjlP+; !  
Accountant's Report Rules 会计师报告规则 $YN6<5R)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ),G=s Oo  
Accounting Arrangements 《会计安排》  #wL  
accounting basis 会计基础 'EDda  
accounting by Official Receiver 破产管理署署长呈交的帐目 h$4Hw+Yxs]  
Accounting Circular 《会计通告》 h%}/Cmx[  
accounting class 会计类别  A) ;  
accounting date 记帐日期;会计结算日期 mEw ~yOW]M  
accounting for money 款项核算 X.hm s?]  
Accounting Officer 会计主任 na9sm  
accounting period 会计报告期;会计期 ]gYz 4OT  
accounting policy 会计政策;会计方针 ~0beuK&p  
accounting practice 会计惯例 kY*rb_2j  
accounting principle 会计准则 }VS5gxI1.  
accounting record 会计记录 K+;e4_\  
accounting report 会计报告 q#<^^4U  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0 stc9_O  
Accounting Society of China 中国会计学会 9E>xIJ@J2T  
accounting statement 会计报表 ='`/BY(m[  
accounting system 会计制度;会计系统 O8B\{T1  
accounting transaction 会计事项;帐务交易 &f ^,la  
accounting treatment 会计处理  =-IbS}3  
accounting year 会计年度 tjupJ*Rt  
accretion 增值;添加 C:PMewn  
accrual 应计项目;应累算数目 O3I8k\`  
accrual basis 应计制;权责发生制 uc;8 K,[t  
accrual basis accounting 应计制会计;权责发生制会计 n4}B r;%  
accrue 应累算;应计 ?b(=1S\E'^  
accrued benefit 应累算利益 ?VP8ycm  
accrued charges 应计费用 N5a*7EJv+  
accrued cumulative preference share dividend 应累算的累积优先股股息 ?OkWe<:4  
accrued expenses 应累算费用 sBr_a5QQ#  
accrued interest payable 应付利息;应计未付利息 vI>>\ .ED  
accrued interest receivable 应收利息;应计未收利息 .zi_[  
accrued right 累算权益  o4|M0  
accruing profit 应累算的利润 !o:f$6EA~C  
accumulated fiscal reserve 累积财政储备 ]H`1F1=  
accumulated profit 累积利润;滚存溢利 6@rMtQfI  
accumulated reserve 累积储备 XUz3*rfs  
accumulation of surplus income 累积收益盈余 bD/~eIcWL  
acquired assets 既得资产 3AU;>D^5  
acquisition 收购;购置;取得 Kx>qz.wwI?  
acquisition cost 购置成本 Z'"tB/=W  
acquisition expenses 购置费用 :]\([Q+a  
acquisition of 100% interest 收购全部股权 eEuvl`&  
acquisition of control 取得控制权  Vh_P/C+  
acquisition of fixed assets 购置固定资产 i\,-oO  
acquisition of shell “买壳” 3j\1S1  
acquisition price 收购价 ,P;Pm68V  
act of God 天灾 B}lvr-c#  
acting partner 执事合伙人 u6AA4(  
active market 买卖活跃的市场;交投畅旺的市场;旺市 `$ 6rz  
active partner 积极参与的合伙人 x[a<mk  
active trading 交投活跃 "*In+!K  
actual circulation 实际流通 7pe\M/kl  
actual cost 实际成本 vX/T3WV  
actual expenditure 实际开支;实际支出 A"L&a l$i  
actual income 实际入息;实际收入;实际收益 gt@m?w(  
actual market 现货市场 -*1J f&  
actual price 现货价;实际价格 #qK:J;Sn3  
actual profit 实际利润  |y(Q  
actual quotation 实盘;实际价位;实际报价 f&Gt|  
actual year basis 按实际年度计算 }H^+A77v  
actuals 实货 )h7<?@wv&  
actuarial investigation 精算调查 e)d`pQ6  
actuarial principle 精算原则 <J) ]mh dm  
actuarial report 精算师报告 '@_d(N1jTw  
Actuarial Society of Hong Kong 香港精算学会 |olA9mp|]  
actuarial valuation 精算师估值 nAv#?1cjz  
actuary 精算师 aDU<wxnSvO  
ad referendum agreement 暂定协议;有待覆核的协定 k$blEa4  
ad valorem duty 从价税;按值征税 Ff)8Q.m  
ad valorem duty system 从价税制 i<#QW'R(  
ad valorem fee 从价费 .%xn&3  
ad valorem tariff 从价关税 A1O' |7X  
additional allowance 额外免税额 MN\HDKN  
additional amount for unexpired risk 未过期风险的额外款额 4K\G16'$v  
additional assessable profit 补加应评税利润 8Vr%n2M  
additional assessment 补加评税 o~`/_ +  
additional commitment 额外承担 nLXlU*ES  
additional commitment vote 额外承担拨款 fdFo#P  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `sn^ysp  
additional dependent parent allowance 供养父母额外免税额 4h|c<-`>t  
additional provision 额外拨款 k>;`FFQU>  
additional stamp duty 附加印花税 ZrpU <   
additional tax 补加税罚款;补加税款 uvkz'R=  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <M+|rD]oc  
adjudged bankrupt 被裁定破产 GS$ifv  
adjudicated bankrupt 裁定破产人 rC5 p-B%  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 "~sW"n(F_  
adjudication of bankruptcy 裁定破产;宣告破产 ekWD5,G  
adjudication of insolvency 裁定无力偿还债务 *4\:8  
adjusted actual 经调整的实数;调整后的实数 geru=7  
adjusted current assets 经调整的流动资产;调整后的流动资产 akp-zn&je  
adjusted figure 经调整的数字;调整后的数额 q'T4w!V(V  
adjusted liabilities 经调整的负债;调整后的负债 I|qo+u)  
adjusted loss 经调整的亏损;调整后的亏损 (ZUHvvL  
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 P3x8UR=fS  
adjusted profit 经调整的利润;调整后的利润 wr$("A(  
adjusted surplus 经调整的盈余额;调整后的盈余额 =^M/{51j  
adjusted value 经调整的价值;调整后的价值 DX#Nf""Pw  
adjustment 调整;修订;理算〔保险〕 A8muQuj]~~  
adjustment centre 调剂中心 fK>L!=Q  
adjustment lag 调整过程的时间差距;调整时差 xQ7l~O b  
adjustment mechanism 调整机制 rBQ_iB_  
adjustment of loss 亏损调整 D+lAhEN  
adjustment process 调整过程;调整程序 !|S(Ms  
adjustment range 调整幅度 P) Jgs  
administered exchange rate 受管制汇率 ` Fa~  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 kMIcK4.MH  
administration expenses 行政费用 ,0 M_ Bk"  
administration fee 手续费;行政费 V(H1q`ao9  
administration in bankruptcy 破产管理 )}Hpi<5N  
administration order 遗产管理令 B-*+r`@Bd  
administrator 管理人;遗产管理人 Vh|*p&  
administrator of the estate 遗产管理人 ^UP`%egR  
admission of debt 债项承认书 *7uH-u"5d  
admission of proof 接纳债权证明 ZF!h<h&,  
advance 放贷款项;垫付款项;预支款项;预付款项 9 P l  
advance account 暂支帐目;预付款帐户 Kn5~d(:  
advance compensation 预付补偿金 NVkV7y X]  
advance from shareholder 股东垫款 `KZm0d{H  
advance pending reimbursement 预支以待日后付还 5'OrHk;u  
advanced economy 先进经济体系 3#LlDC_WC  
advancement 预付;预付财产 %z=le7  
advances warrant 垫款令 /CrSu  
advancing 贷出 5AFJC?   
adverse balance 逆差 is?{MJZ_  
adverse exchange 逆汇 ?>7[7(|  
advertisement addressed to shareholders 在报章刊登的致股东通告 ROH|PKb7  
advice for collection 托收通知书 {:/#Nc$5  
advice of drawing 提款通知书;汇票通知书 IPS4C[v  
advice of payment 付款通知 "{A(x }'Y4  
Advisory Committee [Securities and Futures Commission] C7]f*TSC4  
谘询委员会〔证券及期货事务监察委员会〕 T^zXt?  
Advisory Committee on Diversification 经济多元化谘询委员会 ~n moz/L  
affidavit 誓章;遗产申报誓章 &l}^iP'%!  
affidavit of no receipt 述明无收款的誓章 aC]$k'71  
affiliate 联号;联营公司;附属公司 /2&c$9=1  
affiliated company 附属公司;联号;联营公司 LQ@"Xe]5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 u+9hL4  
affordability 负担能力 k R?qb6  
African Development Bank [AfDB] 非洲开发银行 1I%w?^sm_  
after-acquired property 事后取得的财产 5?f ^Rz  
after-hours dealing 市后交易 Akq2 d;  
after-tax profit 税后盈利;税后利润;税后溢利 NDN7[7E  
agency agreement 代理协议 nGC/R&  
agency expenses 代理机构的开支 ^}RCoE  
agency fee 代理费 %Hu5K>ZNYp  
Agency Law 《代理法》 VF+KR*  
agent 代理人;承销人 Sj3+l7S?  
agent of company 公司代理人 p?02C# p  
agent's fee 代理人费;经纪费 2R[:]-b  
aggregate 总计;总数;总体数字 aS>u,=C  
aggregate amount 总款额;总额  eb ?x9h  
aggregate assets and liabilities 总体资产与负债 &sl0W-;0  
aggregate at constant price 按固定价格计算的总体数字 y\/1/WjBn  
aggregate demand 总需求 ))qy;Q,  
aggregate gross position 总持仓量 x`mG<Yt  
aggregate limit 总限额 oh4E7yN  
aggregate of salaries tax 合计薪俸税 vx{}}/B]J  
aggregate performance 总体表现;总体业绩 ]}V<*f  
aggregate supply 总体供应 Ugr!"Q#M  
aggregate surplus 总盈余 % aP!hy  
aggregate total 整体总额 0- B5`=yU  
aggregate value 总值;合计价值 9=s<Ld  
aggregated basis 合计基准 ko!)s  
aggregated net chargeable income 合计应课税入息实额 R!HXhQ  
aggregation 合并计算;合计;总和 lqy Qf$t  
aggregation of incomes of husband and wife 夫妇入息合并计算 y#`tgJ:  
aggregation of property 财产的总和 hqD*z6aH  
agio 差价;贴水 &j;wCvE4+  
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》  \__i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W<'m:dq  
《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》 [|v][Hwv  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Xu{1".\  
《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》 t^&Cxh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Lw1Yvtn  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 gM&{=WDG6  
agreement for a settlement 授产协议 [DuttFX^x  
agreement for assignment 转让协议 28-RC>,@}  
agreement for sale 售卖协议;买卖协议 Zj(AJ*r  
agreement for sale and purchase 买卖协议 `Gs9Xmc|  
agreement for the payment of interest 支付利息协议 'B |JAi?  
agreement for the repayment of money 还款协议 Y_liA  
agreement of reinsurance 再保险协议 "MeVE#O  
Agricultural Bank of China 中国农业银行 Y/F6\oh  
air passenger departure tax 飞机乘客离境税 *;W+>W  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Q3'llOx  
airport tax 机场税 poE0{HOU  
alcohol duty 酒精税 7g^]:3f!   
alienation 让与;让渡;转让 p%ki>p )E|  
alimony 生活费;赡养费 : 6jbt:  
All Ordinaries Index [AOI] 所有普通股指数 RU|Q ]Ymx  
all risks 全险;综合险 H_7/%noS5  
All Sales Record for Stock Market 《股票市场成交报告》 $ Gf(38[w  
Allied Capital Resources Limited 新联财务有限公司 1C+13LE$U  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }J}-//[A  
allocation letter 拨款信件 2DA]i5  
allocation of fund 分配款项;预留款项 3Tcms/n  
allocation of profit 利润分配;溢利分配 Da*?x8sSL  
allocation warrant 拨款令 J0WxR&%a)  
allotment 分配;配股 \  #F  
allotment notice 股份配售通知;配股通知 +Ze} B*0  
allotment of shares 股份分配 )D O?VRI  
allowable 可获宽免;免税的 iI T;K@&  
allowable business loss 可扣除的营业亏损 iT+8|Yia  
allowable expenses 可扣税的支出 #\{l"-  
allowance 免税额;津贴;备抵;准备金 E_rI?t^  
allowance for debts 债项的免税额 gT. sj d  
allowance for depreciation by wear and tear 耗损折旧免税额 C[cbbp  
allowance for funeral expenses 殡殓费的免税额 >>r(/81S  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 yX>K/68  
allowance for repairs and outgoings 修葺及支出方面的免税额 , >a&"V^k  
allowance to debtor 给债务人的津贴 WCZjXDiwJ  
alteration of capital 资本更改 :U|1xgB  
alternate trustee 候补受托人 )rU  
amalgamation 合并 e+7"/icK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 (TtkFo'!U  
ambit of charges 征税范围;收费范围 NWESP U):w  
amended valuation 经修订的估值 /8'NG6"H`  
American Commodities Exchange 美国商品交易所 K8|r&`X0  
American Express Bank Limited 美国运通银行 q>_.[+6  
American Stock Exchange 美国证券交易所 XSB"{H>&  
amortization 摊销 P8:dU(nlW  
amount due from banks 存放银行同业的款项 $S6`}3  
amount due from banks abroad 存放海外银行同业的款项 s[>,X#7 y  
amount due from holding companies 控股公司欠款 XT%nbh&y  
amount due from local banks 存放本港银行同业的款项 P;.W+WN  
amount due to banks 银行同业的存款 <dWv?<o  
amount due to banks abroad 海外银行同业的存款 +HpA:]#Y  
amount due to holding companies 控股公司存款  tU5zF.%  
amount due to local banks 本港银行同业的存款 #lo6c;*m5  
amount due to outport banks 外埠银行同业的存款 KfEx"94  
amount for note issue 发行纸币的款额 0],r0  
amount of bond 担保契据的款额 NG=-NxEcN  
amount of consideration 代价款额 :`#d:.@]o@  
amount of contribution 供款数额 QO:!p5^:  
amount of indebtedness 负债款额 d'gfQlDny  
amount of principal of the loan 贷款本金额 F~vuM$+d  
amount of rates chargeable 应征差饷数额 R_cA:3qc~  
amount of share capital 股本额 x;KOqfawv  
amount of sums assured 承保款额 AR%4D3Dma  
amount of variation 变动幅度 Tk[ $5u*,  
amount of vote 拨款数额 !PlEO 2at  
amount payable 应付款额 Dj?> <@  
amount receivable 应收款额 [85spub&}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ( $MlXBI  
analysis 分析 @gEUm_#HTs  
ancillary risk 附属风险 D/gw .XYL  
annual account 周年帐目;周年帐目报表;年度决算;年结 .hb:s,0mP  
annual accounting date 年结日期 3pROf#M  
annual allowance 每年免税额;年积金;年度津贴;年津 n38p!oS  
annual balance 年度余额 %IA\pSE  
annual disposable income 每年可动用收入 G_8RK,H.  
annual estimates 周年预算 Y5Bo|*b  
annual fee 年费 BwEN~2u6  
annual general meeting 周年大会 fplow  
annual growth rate 年增率;每年增长率 ys^oG$lq  
annual long-term supplement 长期个案每年补助金 Lg+Ac5y}`  
annual pensionable emolument 可供计算退休金的年薪 +)om^e@.  
annual report 年报  qA7>vi%  
Annual Report on the Consumer Price Index 《消费物价指数年报》 k"%~"9  
annual return 周年报表;周年申报表;每年报税表格 K7B/s9/xs  
Annual Return Rules 《周年报表规则》 |Zpfq63W  
annual review of consumer prices 每年消费物价回顾 *;slV3  
annual roll-forward basis 逐年延展方式 +o{R _  
annual salary 年薪 M/'sl;  
annual statement 年度报表;年度决算表 U}[d_f  
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 bH9kj/q\b  
annuitant 年金受益人 jOunWv|  
annuity 年金 HWrO"b*tO  
annuity contract 年金合约 eK=xrk  
annuity on human life 人寿年金 \)904W5R  
antecedent debt 先前的债项 n,(sBOQ  
ante-dated cheque 倒填日期支票 SM#]H-3  
anticipated expenditure 预期开支 U$.@]F4&  
anticipated net profit 预期纯利 65P0,b6"OT  
anticipated revenue 预期收入 myQagqRx  
anti-inflation measure 反通货膨胀措施 2;`1h[,-^  
anti-inflationary stance 反通货膨胀立场 (t K||*u  
apparent deficit 表面赤字 %N6A+5H  
apparent financial solvency 表面偿债能力 %lhEM}Sm  
apparent partner 表面合伙人 \ a<h/4#|  
application for personal assessment 个人入息课税申请书 `2WFk8) F  
application of fund 资金应用 E0=)HTtS  
application to release as liquidator and to destruct the books of accounts and documents ::lKL  
申请免除清盘人职务及毁灭帐簿与文件 286;=rN]*  
appointed actuary 委任精算师 jXx<`I+]  
appointed auditor 委任核数师;委任审计师 6 7.+ .2  
appointed trustee 委任的受托人 -HbC!w v  
appointer 委任人 O, wJR  
apportioned pro rata 按比例分摊 -UEZ#Q  
apportionment 分配;分摊 z+wA rPxc  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 FaSf7D`C  
apportionment formula 分摊方程式 $y&E(J  
apportionment of estate duty 遗产税的分摊 PI)+Jr%L  
appraisal 估价;评估 (O?.)jEW(.  
appreciable growth 可观增长 d#Y^>"|$.  
appreciable impact 显着影响 rSk >  
appreciable increase 可观增长 29"'K.r  
appreciation 增值;升值 W~; `WR;.  
appreciation against other currencies 相对其他货币升值 Lc,Pom  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~9]hV7y5C  
appreciation tax 增值税 w~A{(- dx  
appropriation 拨款;拨用;拨付 hGe/ ;@%  
appropriation account 拨款帐目 dJoaCf`w  
Appropriation Bill 拨款法案 t;Sb/3  
appropriation-in-aid system 补助拨款办法 NjScc%@y  
approved assets 核准资产 QB uMJm  
approved basket stock 认可一篮子证券 Ad8n<zt|  
approved budget 核准预算 ^7U G$A  
approved charitable donation 认可慈善捐款 _$Yk M,  
approved charitable institution 认可慈善机构 L|:`^M+^w  
approved currency 核准货币;认可货币  .-c4wm}  
approved estimates 核准预算 =E4LRKn  
approved estimates of expenditure 核准开支预算 u#$]?($}d  
approved overseas insurer 核准海外保险人 Y|f[bw  
approved overseas trust company 核准海外信托公司 <tNBxa$gS  
approved pooled investment fund 核准汇集投资基金 Qf+\;@  
approved provident fund scheme 认可公积金计划 pfDc9PMj  
approved provision 核准拨款 c /HHy,  
approved redeemable share 核准可赎回股份 ?k&Vy  
approved regional stock 认可地区性证券 - q1?? u  
approved retirement scheme 认可退休金计划 @Z %ivR:  
approved subordinated loan 核准附属贷款 Y0@"fU35  
arbitrage 套戥;套汇;套利 GqvpA# i  
arbitrageur 套戥者;套汇者 '&tG?gb&  
arbitrary amount 临时款项 zuad~%D<I  
arrangement 措施;安排;协定 T{.pM4Hd  
arrears 欠款 ?m}s4a  
arrears of pay 欠付薪酬 3>AMII  
arrears of revenue 逾期未收税款;逾期未收的帐项 m)t;9J5  
articles of association 组织章程;组织细则;组织章程细则 2j88<Yh]H  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ]"hFC<w  
ascertainment of profit 确定利润 OJuG~euy  
"Asia Clear" “亚洲结算系统” wj^3N7_:w  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 RuA*YV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 y<|7z99L  
Asian Development Fund [ADF] 亚洲发展基金 O7m(o:t x3  
Asian dollar bond 亚洲美元债券 mb TEp*H  
Asian dollar market 亚洲美元市场 Lv;^My  
Asian dollar rate 亚洲美元利率 %KhI>O<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ys!82M$g  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^e_hLX\SW  
asked price 沽盘;喊价;索价;卖方报价 x7&B$.>3  
assessable income 应评税入息 @s;;O\  
assessable loss 应评税亏损 H?vdr:WlTN  
assessable profit 应评税利润 FEz-+X<q2  
assessable value 应评税值 v!6  c0a  
assessed profit 估定利润 P6-s0]-g  
assessed value 经评估价值 DS(}<HK{  
assessment 评税;评定;估价;评税单 8B K(4?gC  
assessment number 评税编号;估价编号 qFCOUl  
assessment of additional tax 补加税评税 xw,IJ/E$1  
assessment of performance 业绩评估;实绩评价 .+3g*Dv{&  
Assessor 评税主任 ?W?c 1>  
asset price bubbles 资产价格泡沫 '4+ ur`  
asset-backed securities 具资产保证的证券 -hGk?_Nqa/  
assets accretion 资产增值 6 l|DU7i  
assets and liabilities 资产与负债 9k '7832u  
assets betterment statement 资产递增表;资产改进表 30#s aGV  
assets lending 实物放款;有抵押贷款 2^[ `eg  
assets of the company passing on the death 死者去世时转移的公司资产 TOB-aAO  
assets pledged as security for liabilities 用作负债抵押的资产 }%ojw |  
assets portfolio 资产投资组合 nLZTK&7}  
assets price 资产价格 |P HT694Uz  
assets quality 资产质素 eCDev}  
assets realization 资产变现 "Y =;.:qe  
assets refinancing arrangement 资产再集资安排 1QcNp (MO  
assets securitization 资产证券化 en4k/w_  
assets situated outside Hong Kong 在香港以外地方的资产 A@!qv#'  
assets stripping 削减资产;拆卖资产 45@ I*`  
assets value 资产值 n?!">G  
assignee 承让人 &WuN&As!Z  
assignment 转让;转让书;转让契 C\Wmq [  
assignment of interest 权益转让 N]Y d9tn{  
assignment of letters patent and trade mark 专利证书及商标转让 ,Bi.1 %$  
assignment of property 物业转让;物业转让书 dC3o9  
assignment right 转让权 Z*]9E^  
assignor 转让人 i/;\7n  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 gZ3u=uME  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 abmYA#  
associate member 附属会员 H7&8\ FNa  
associated body corporate 相联法人团体 p?%y82E  
associated company 相联公司;联属公司 WTQ\PANAaR  
associated corporation 相联法团 urs,34h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] J9--tJ?[>o  
公认会计师公会〔英国〕 w>s,"2&5J  
Association of Futures Exchange Brokers 香港期货经纪协会 hc(#{]].  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Uou1mZz/  
association of underwriters 承保人组织 y{B=-\O]  
assumption of control 接管 W dK #ZOR  
assurance 担保;保险;转易;转易书 (&Kk7<#`  
assurance of interest 权益的转易 bivuqKA  
at 19XX price 按一九XX年价格计算 lBLARz&c#  
at a discount 按赔价计算;按贴水价格计算;打折扣 #>("CAB02T  
at a premium 按溢价计算;按升水价格计算 Hh3X \  
at call 通知付款;按通知 kYP#SH/  
at constant market price 按固定市价计算 #K_ii)n  
at constant price 按固定价格计算 2G & a{  
at cost 按成本计算 })H wh).  
at current market price 按当时市价计算;按现时市价计算 j;+b0(53  
at current price 按当时价格计算;按现时价格计算 $lfn(b,  
at factor cost 按要素成本计算;按生产要素成本计算 $ZhF h{DQ.  
at money-of-the-day price 按付款当日价格计算 h9&0Z +zs  
at or better 按指定或较佳价位〔买卖指令〕 !3c\NbU  
at par 按面值计算;平价 1Z/(G1  
at sight 见票即付 13$%,q)  
at the close 按收市盘 u OmtyX  
at the opening 按开市盘 hlvK5Z   
attestation 见证;见证条款 &.)^ %Tp\z  
at-the-money option 平价期权 x$A+lj]x  
attorney 受权人;受托代表人 xA2YG|RU=b  
attornment 新拥有人承认书 EqkN3%IG  
attributable profit 可归属利润 c)6m$5]  
attributable share value 可归属股份价值 ]NQfX[  
Auckland Stock Exchange 奥克兰证券交易所 r..iko]T  
auction 拍卖 L:$ ,v^2  
auctioneer 拍卖商 U*rcd-@  
audit 审计;核数 DD+7V@  
Audit Commission 审计署 :DK {Vg6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] L~(j3D* 3  
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〕 !]A  
audit review 帐目审查 0I-9nuw,^;  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^&9zw\x;z  
audited account 审计帐目;经审计的帐目 Hs;4lSyUO  
audited annual account 经审计的周年帐目 ^  glri$m  
audited balance sheet 经审计的资产负债表 %vn"{3y>rF  
auditor 核数师;核数主任;审计师 T#T*Zw"+  
auditor's certificate 核数师证明书;审计师证明书 j1Y~_  
auditor's report 核数师报告;审计师报告 .Bl\Z  
Aussie bond 澳元债券 XFVE>/H  
austerity budget 紧缩预算 K C*e/J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 \}yc`7T:L0  
Australia All Ordinaries Index 澳洲所有普通股票指数 B {n,t}z  
Australian Dollar [AUD] 澳元 TNT4<5Ol6  
Australian Options Market 澳大利亚期权市场 h6L&\~pf  
Australian Securities Commission 澳洲证券事务监察委员会 D%[mWc@1I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 r(>@qGN  
Australian Stock Exchange 澳大利亚证券交易所 k>Is:P  
Austrian Schilling [ATS] 奥地利先令 >jDDQ@  
authentication 认证;鉴证 ozyX$tp  
authority to purchase 委托购买证;委购书 <`8n^m*  
authorization 认可;核准;授权;授权书 { T/[cu<  
authorization by direction 指示授权 T= 80,  
authorization by instruction 指令授权 \i>?q   
authorization by warrant 令状授权 Fk&c=V;SU  
authorization of unit trust 单位信托的认可 x /(^7#u,  
authorized agent 指定代理人 2lZ Q)   
authorized capital 法定资本 u74[>^  
authorized clerk 出市员 M><yGaaX/  
authorized dealer 认可交易商 JMCKcZ%N  
authorized financial institution 认可财务机构 g.k"]lP  
authorized fund 认可基金 .r=4pQ@#  
authorized fund house 获授权的基金公司;认可基金公司 ?> 9/#Nv  
authorized institution 认可机构 rET\n(AJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 x;O[c3I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 M5 LfRBO  
authorized insurer 获授权保险人;获认可承保人 ~gJwW+  
authorized investment 特准投资项目 [Q~#82hBhY  
authorized person 获授权人 i]c!~`  
authorized representative 获授权代表 h:))@@7MJ  
authorized share capital 法定股本 ,hDW Ps2S  
automated quotation system 自动报价系统 4Co6(  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B6+khuG(  
自动交易系统〔香港期货交易所有限公司〕 +zqn<<9  
automatic adjustment mechanism 自动调整机制 7uqzm  
automatic adjustment system 自动调整系统 A;q9rD,_  
Automatic Clearing House 自动票据交换所 "m):Y;9iQ?  
automatic exchange rates accumulation system 自动化汇率累集系统 $j%'{)gK  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L]|gZ&^  
automatic teller machine [ATM] 自动柜员机 djl*H  
autopay 自动转帐 ^cC,.Fdw  
available assets 可用资产 l K{hVqpt  
available fiscal reserve 现存财政储备 etDk35!h~,  
available profit 可用利润 .D"m@~j7  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 G<z wv3  
average 平均;平均数;海损 b}$+H/V  
average basic salary 平均基本薪金 R`5.[?Dt  
average consumer expenditure 平均消费开支;一般消费开支 zy?|ODM  
average cost 平均成本 .<0ye_S'y  
average cost of land production 增辟土地平均成本 e-/&$Qq  
average daily turnover 平均每日成交额 dw>C@c#"  
average daily wage rate 平均每日工资率 4&lv6`G `  
average expenditure pattern 平均开支模式 tPWLg),  
average growth rate 平均增长率 8.1c?S  
average net fixed assets 固定资产平均净值 S&5&];Ag  
average of relatives 相对价格平均数 .^33MWu6  
average price 平均价格 kOrZv,qFG[  
average propensity to consume 平均消费倾向;一般消费倾向 hg]]Ok~cAs  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Vi$~-6n&  
average rate 平均率 ?/E~/;+7=  
average revenue 平均收入;平均收益 w>&aEv/f  
average stock 平均库存;平均存货  R Z?jJm$  
average yearly rent 平均年租 S"QWB`W2  
avoidance of double taxation 避免双重课税 m]0;"jeL  
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 9MJG;+B~  
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