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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: Oy_c  
A share A股;甲类股份 A'-_TFwW  
abatement of tax 减税;减扣免税额 |/T43ADW  
ABN AMRO Bank N.V. 荷兰银行 ?KP}#>Ba@  
above-the-line expenditure 线上项目支出;经常预算支出 >|*yh~  
above-the-line receipt 线上项目收入;经常预算收入 'jjb[{g^}}  
ABSA Asia Limited 南非联合亚洲有限公司  CdZ BG  
absolute change 绝对数值变更 v\%G|8+]  
absolute expenditure 实际开支 33a uho  
absolute guideline figure 绝对准则数字 | vu>;*K  
absolute interest 绝对权益 i9m*g*"2  
absolute order of discharge 绝对破产解除令 b$- e\XB!  
absolute profit margin 绝对利润幅度 YI@Fhr &NU  
absolute value 实值;绝对值 =SBBvnPLI  
absolutely vested interest 绝对既得权益 X?o( b/F -  
absorbed cost 已吸收成本;已分摊成本 o2uj =Gnx  
absorption 吸收;分摊;合并 8C7Z{@A&#  
absorption rate 吸收率;摊配率;分摊率 Qh`:<KI  
ACB Finance Limited 亚洲商业财务有限公司 1RqgMMJL  
acceptable form of reciprocity 合理的互惠条件 ,t,wy37*D  
acceptable rate 适当利率;适当汇率 *b)Q5dw@1  
acceptance agreement 承兑协议 x0Z5zV9  
acceptance for honour 参加承兑 &.N $  
acceptor 承兑人;接受人;受票人 r;m`9,RW  
acceptor for honour 参加承兑人 p#@Z$gTH`'  
accident insurance 意外保险 O#_b7i  
Accident Insurance Association of Hong Kong 香港意外保险公会 shgAhx  
accident insurance scheme 意外保险计划 `xz&Scil  
accident year basis 意外年度基准 \x+3f  
accommodation 通融;贷款 2]WE({P  
accommodation bill 通融票据;空头票据 mT.e>/pa  
accommodation party 汇票代发人 ,pt%) c  
account balance 帐户余额;帐户结余 8;"*6vHZ  
account book 帐簿 (^n*Am;zlH  
account collected in advance 预收款项 Q@QFV~  
account current book 往来帐簿 s;1h-Oq (  
account of after-acquired property 事后取得的财产报告 ;[$n=VX`  
account of defaulter 拖欠帐目 -<f;l _(  
account payable 应付帐款 Q+$Tt7/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9|W V~  
account receivable 应收帐款 ga0'zo9K  
account receivable report 应收帐款报表 Ph,- sR  
account statement 结单;帐单;会计财务报表 PQ U]l"A  
account title 帐户名称;会计科目 ,)fkr]`<  
accountant's report 会计师报告 !; v~^#M]~  
Accountant's Report Rules 会计师报告规则 )^O-X.1  
accounting and auditing procedure 会计与审计程序;会计与核数程序 x\@*6 0o  
Accounting Arrangements 《会计安排》 8 0B>L  
accounting basis 会计基础 r\M9_s8  
accounting by Official Receiver 破产管理署署长呈交的帐目 {`"#yl6"  
Accounting Circular 《会计通告》 Lm%GR[tyQ  
accounting class 会计类别 w4:\N U  
accounting date 记帐日期;会计结算日期 m~`>`4  
accounting for money 款项核算 - u3e5gW  
Accounting Officer 会计主任 |$+5@+Zz  
accounting period 会计报告期;会计期 |qN'P}L  
accounting policy 会计政策;会计方针 >-)h|w i  
accounting practice 会计惯例 ma& To=  
accounting principle 会计准则 "Ty/k8?  
accounting record 会计记录 9#/(N#>  
accounting report 会计报告 N{C;~'M2ce  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 H+C6[W=  
Accounting Society of China 中国会计学会 !Pj/7JC0  
accounting statement 会计报表 }1H=wg>\  
accounting system 会计制度;会计系统 xUWr}j4;  
accounting transaction 会计事项;帐务交易 KEr\nKT1  
accounting treatment 会计处理 Ufid%T'  
accounting year 会计年度 s0W2?!>)  
accretion 增值;添加 O#kq^C}  
accrual 应计项目;应累算数目 rOfK~g,X  
accrual basis 应计制;权责发生制 adO&_NR  
accrual basis accounting 应计制会计;权责发生制会计 0b|zk <  
accrue 应累算;应计 >G"X J<IO  
accrued benefit 应累算利益 Y}STF  
accrued charges 应计费用 s(2GFc  
accrued cumulative preference share dividend 应累算的累积优先股股息 H-5<S@8  
accrued expenses 应累算费用 ,^'R_efY  
accrued interest payable 应付利息;应计未付利息 =Agg_h   
accrued interest receivable 应收利息;应计未收利息 %$ceJ`%1e  
accrued right 累算权益 ;%!m<S|%k  
accruing profit 应累算的利润 [rY T  
accumulated fiscal reserve 累积财政储备 YJF#)TkF  
accumulated profit 累积利润;滚存溢利 !?FK We  
accumulated reserve 累积储备 1s7^uA$}6  
accumulation of surplus income 累积收益盈余 Ff4*IOZ}(  
acquired assets 既得资产 j tA*pL'/V  
acquisition 收购;购置;取得 Q(@IK&v  
acquisition cost 购置成本 D!LX?_cD1i  
acquisition expenses 购置费用 z;}6f  
acquisition of 100% interest 收购全部股权 wz /GB8P  
acquisition of control 取得控制权 n(;:*<Rh  
acquisition of fixed assets 购置固定资产 mY&ud>,U:  
acquisition of shell “买壳” -uR72f  
acquisition price 收购价 N2,D:m\  
act of God 天灾 xFF r  
acting partner 执事合伙人 \gO,hST   
active market 买卖活跃的市场;交投畅旺的市场;旺市 TH1B#Y#<J  
active partner 积极参与的合伙人 {rH9grb  
active trading 交投活跃 I$q>  
actual circulation 实际流通 *OTS'W~t  
actual cost 实际成本 o'V%EQ  
actual expenditure 实际开支;实际支出 dZ(|uC!?  
actual income 实际入息;实际收入;实际收益 4dh+  
actual market 现货市场 8<#U9]  
actual price 现货价;实际价格 &xS a7FY  
actual profit 实际利润 pBJAaCGm  
actual quotation 实盘;实际价位;实际报价 tiaR4PB  
actual year basis 按实际年度计算 {padD p  
actuals 实货 E l&h;N   
actuarial investigation 精算调查 P`SnavQBt  
actuarial principle 精算原则 /!&R9!6 :  
actuarial report 精算师报告 ]]iPEm"@  
Actuarial Society of Hong Kong 香港精算学会 1cJsj  
actuarial valuation 精算师估值 o|8`>!hF  
actuary 精算师 8g/F)~s^F  
ad referendum agreement 暂定协议;有待覆核的协定 V64L,u#`l  
ad valorem duty 从价税;按值征税 7^e +  
ad valorem duty system 从价税制 1(dj[3Mt  
ad valorem fee 从价费 )mcEQ-!b  
ad valorem tariff 从价关税 fys  
additional allowance 额外免税额 MXh "Y*}  
additional amount for unexpired risk 未过期风险的额外款额 ^HA %q8| n  
additional assessable profit 补加应评税利润 X]*QUV]i  
additional assessment 补加评税 VM=+afY5M  
additional commitment 额外承担 oR#:Nt X@  
additional commitment vote 额外承担拨款 '\DSTr:N  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 @e2}BhB2  
additional dependent parent allowance 供养父母额外免税额 x^=M6;:  
additional provision 额外拨款 12`_;[37  
additional stamp duty 附加印花税 v> z@  
additional tax 补加税罚款;补加税款 \ZXLX'-  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 7*H:Ob)9k  
adjudged bankrupt 被裁定破产 e;95a  
adjudicated bankrupt 裁定破产人 SAv<&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `k{& /]  
adjudication of bankruptcy 裁定破产;宣告破产 \c`oy=qY0  
adjudication of insolvency 裁定无力偿还债务 omX?Bl  
adjusted actual 经调整的实数;调整后的实数 8\ha@&p  
adjusted current assets 经调整的流动资产;调整后的流动资产 ]o/|na*  
adjusted figure 经调整的数字;调整后的数额 <fO4{k*&  
adjusted liabilities 经调整的负债;调整后的负债 o>D  
adjusted loss 经调整的亏损;调整后的亏损 '` CspY  
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 \' li  
adjusted profit 经调整的利润;调整后的利润 t!;/Z6\Pb  
adjusted surplus 经调整的盈余额;调整后的盈余额 R MYP"  
adjusted value 经调整的价值;调整后的价值 `TKD<&oL  
adjustment 调整;修订;理算〔保险〕 3tS~:6-/  
adjustment centre 调剂中心 GUB`|is^  
adjustment lag 调整过程的时间差距;调整时差 Xh+ia#K  
adjustment mechanism 调整机制 0lk;F  
adjustment of loss 亏损调整 CC >=UF  
adjustment process 调整过程;调整程序 Vy)hDa[&  
adjustment range 调整幅度 !sSQQo2Sv  
administered exchange rate 受管制汇率 JqUADm  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &Vk; VM`5  
administration expenses 行政费用 !^fa.I'mM  
administration fee 手续费;行政费 alFjc.~}  
administration in bankruptcy 破产管理 c@m5 ~  
administration order 遗产管理令 gQWd&)'muf  
administrator 管理人;遗产管理人 D%/8{b:  
administrator of the estate 遗产管理人 +SXIZ`  
admission of debt 债项承认书 \>/M .2  
admission of proof 接纳债权证明 HRa@  
advance 放贷款项;垫付款项;预支款项;预付款项 T5lQIr@a  
advance account 暂支帐目;预付款帐户 xycH~ ?  
advance compensation 预付补偿金 v6a]1B   
advance from shareholder 股东垫款 Jc*XXu)  
advance pending reimbursement 预支以待日后付还 k)(Biz398E  
advanced economy 先进经济体系 Y;J*4k]  
advancement 预付;预付财产 _O:WG&a6  
advances warrant 垫款令 h rN%  
advancing 贷出 o@E/r.uK  
adverse balance 逆差 ?>uew^$d[w  
adverse exchange 逆汇 SpTdj^]4>  
advertisement addressed to shareholders 在报章刊登的致股东通告 p#d+>7  
advice for collection 托收通知书 kUHE\L.Y]  
advice of drawing 提款通知书;汇票通知书 /FY2vDfU6  
advice of payment 付款通知 KU&G;ni2  
Advisory Committee [Securities and Futures Commission] ,2[ra9n  
谘询委员会〔证券及期货事务监察委员会〕 ?[)S7\rP  
Advisory Committee on Diversification 经济多元化谘询委员会 D vkxI<Xa  
affidavit 誓章;遗产申报誓章 TQ :/RT  
affidavit of no receipt 述明无收款的誓章 i^z`"3#LE  
affiliate 联号;联营公司;附属公司 wVK*P -C  
affiliated company 附属公司;联号;联营公司 !E\[SjY@J  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }qPhx6nP  
affordability 负担能力 'md0]R|  
African Development Bank [AfDB] 非洲开发银行 tB(4Eq \  
after-acquired property 事后取得的财产 WT3gNNx|  
after-hours dealing 市后交易 ),^eA  
after-tax profit 税后盈利;税后利润;税后溢利 6iezLG 5  
agency agreement 代理协议 ;-mdi/*g  
agency expenses 代理机构的开支 1'w:`/_  
agency fee 代理费 !|wzf+V  
Agency Law 《代理法》 eOl KbJU  
agent 代理人;承销人 (il0M=M  
agent of company 公司代理人 tOdT[&  
agent's fee 代理人费;经纪费 qztV,R T  
aggregate 总计;总数;总体数字 > 6CV4 L  
aggregate amount 总款额;总额 E;\M1(\u  
aggregate assets and liabilities 总体资产与负债 WV<tyx9Z  
aggregate at constant price 按固定价格计算的总体数字 (g8*d^u#PO  
aggregate demand 总需求 tl8O6`<Z  
aggregate gross position 总持仓量 +RZ~LA \+  
aggregate limit 总限额 [G|mY6F^  
aggregate of salaries tax 合计薪俸税 Y#V8(DTyH  
aggregate performance 总体表现;总体业绩 > dZ3+f  
aggregate supply 总体供应 !4#"!Md4o  
aggregate surplus 总盈余 P1kB>" bR  
aggregate total 整体总额 0`#(Toe{B  
aggregate value 总值;合计价值 QOFvsJ<s  
aggregated basis 合计基准 H:&?ha,9  
aggregated net chargeable income 合计应课税入息实额 >O`l8tM  
aggregation 合并计算;合计;总和 |  FM }  
aggregation of incomes of husband and wife 夫妇入息合并计算 %B2XznZ:  
aggregation of property 财产的总和 |!z2oO  
agio 差价;贴水 cL7g}$W $  
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》 mS=r(3#  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment _cqy`p@"  
《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》 }6zbT-i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment &vUq}r%P  
《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》 'JmBh@A  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 4n( E;!s  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ^J=hrYGA  
agreement for a settlement 授产协议 6o&ZIYJ9k  
agreement for assignment 转让协议 Jn}n*t3  
agreement for sale 售卖协议;买卖协议 dJ3IUe  
agreement for sale and purchase 买卖协议 GRYe<K  
agreement for the payment of interest 支付利息协议 #XIc "L)c  
agreement for the repayment of money 还款协议 vn').\,P2O  
agreement of reinsurance 再保险协议 a=}*mF[ug  
Agricultural Bank of China 中国农业银行 wGKo.lt   
air passenger departure tax 飞机乘客离境税 P~$< X  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'A{h iY  
airport tax 机场税 R'K/t|MC  
alcohol duty 酒精税 >=,ua u7  
alienation 让与;让渡;转让 F#r#}.B='U  
alimony 生活费;赡养费 I`B'1"{  
All Ordinaries Index [AOI] 所有普通股指数 |w&~g9   
all risks 全险;综合险 !AHAS  
All Sales Record for Stock Market 《股票市场成交报告》 ;<Qdy` T  
Allied Capital Resources Limited 新联财务有限公司 _]>JB0IY  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Csst[3V  
allocation letter 拨款信件 S\C*iGeqJ  
allocation of fund 分配款项;预留款项 _kraMQ>  
allocation of profit 利润分配;溢利分配 "PWl4a&  
allocation warrant 拨款令 m)>&ZIXa  
allotment 分配;配股 T|4snU2M  
allotment notice 股份配售通知;配股通知 Z| 6{T  
allotment of shares 股份分配 d.F)9h]XHO  
allowable 可获宽免;免税的 !XE aF]8  
allowable business loss 可扣除的营业亏损 Mhpdaos  
allowable expenses 可扣税的支出  $g8}^1  
allowance 免税额;津贴;备抵;准备金 y.a]r7  
allowance for debts 债项的免税额 5N/Lk>p1u  
allowance for depreciation by wear and tear 耗损折旧免税额 I*)VZW  
allowance for funeral expenses 殡殓费的免税额 >9K//co"of  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #;r]/)>  
allowance for repairs and outgoings 修葺及支出方面的免税额 0&w0a P`Y  
allowance to debtor 给债务人的津贴 Ww9;UP'G  
alteration of capital 资本更改 j BS4vvX?  
alternate trustee 候补受托人 *> 3Qd7  
amalgamation 合并 o+?@5zw -&  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 htJuGfDx1  
ambit of charges 征税范围;收费范围 4jwu'7 Q  
amended valuation 经修订的估值 = 7/-i  
American Commodities Exchange 美国商品交易所 = 1|"-  
American Express Bank Limited 美国运通银行 ~UMOT!4}3  
American Stock Exchange 美国证券交易所 t8J/\f=  
amortization 摊销 RVM&4#E  
amount due from banks 存放银行同业的款项 PXYE;*d(  
amount due from banks abroad 存放海外银行同业的款项 {[OwMk  
amount due from holding companies 控股公司欠款 F 1W+o?B  
amount due from local banks 存放本港银行同业的款项 )c<6Sfp^B  
amount due to banks 银行同业的存款 aq>?vti1D  
amount due to banks abroad 海外银行同业的存款 M@7Xp)S"  
amount due to holding companies 控股公司存款 {[#(w75R{  
amount due to local banks 本港银行同业的存款 8n)WW$  
amount due to outport banks 外埠银行同业的存款 ]r"Yqv3  
amount for note issue 发行纸币的款额  -;c  
amount of bond 担保契据的款额 6SEltm(  
amount of consideration 代价款额 yY=<'{!  
amount of contribution 供款数额 c[(Pg%  
amount of indebtedness 负债款额 n~r 9!m$<  
amount of principal of the loan 贷款本金额 wq0aF"k  
amount of rates chargeable 应征差饷数额 N+Sq}hI  
amount of share capital 股本额 s;.=5wcvi?  
amount of sums assured 承保款额 R,0Oq5  
amount of variation 变动幅度 R{}qK r  
amount of vote 拨款数额 :=.*I  
amount payable 应付款额 !k&)EWP?  
amount receivable 应收款额 ~l4f{uOD>]  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 " ~Q*XN2  
analysis 分析 d0UZ+ RR#  
ancillary risk 附属风险 sg?@qc=g  
annual account 周年帐目;周年帐目报表;年度决算;年结 ZXXiL#^  
annual accounting date 年结日期 #uvJH8)D  
annual allowance 每年免税额;年积金;年度津贴;年津 "dCzWFet  
annual balance 年度余额 L]bVN)JU  
annual disposable income 每年可动用收入 <0j{ $.  
annual estimates 周年预算 Ol+Kp!ocY  
annual fee 年费 v|@1(  
annual general meeting 周年大会 *8A6Q9YT  
annual growth rate 年增率;每年增长率 /^<en(0=P  
annual long-term supplement 长期个案每年补助金 !D:k!  
annual pensionable emolument 可供计算退休金的年薪 F @SG((`  
annual report 年报 *@M3p}',M  
Annual Report on the Consumer Price Index 《消费物价指数年报》 /6tcSg)  
annual return 周年报表;周年申报表;每年报税表格 3'#%c>_  
Annual Return Rules 《周年报表规则》 8 njuDl  
annual review of consumer prices 每年消费物价回顾 X#J6Umutm  
annual roll-forward basis 逐年延展方式 \lr/;-zP  
annual salary 年薪 __\P`S_  
annual statement 年度报表;年度决算表 h7W}OF_=y  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 3E|;r _; 8  
annuitant 年金受益人 Wc4vCVw  
annuity 年金 wq\G|/%  
annuity contract 年金合约 'D6 bmz  
annuity on human life 人寿年金 qo;)X0 N  
antecedent debt 先前的债项 ~[18q+,  
ante-dated cheque 倒填日期支票 IC~ljy]y_  
anticipated expenditure 预期开支 &YX6"S_B  
anticipated net profit 预期纯利 zixE Mi[8  
anticipated revenue 预期收入 L#j/0IHD  
anti-inflation measure 反通货膨胀措施 i\x~iP&F$  
anti-inflationary stance 反通货膨胀立场  Alu5$6X  
apparent deficit 表面赤字 _}=E^/;(  
apparent financial solvency 表面偿债能力 i^g~~h F  
apparent partner 表面合伙人 UKs$W`  
application for personal assessment 个人入息课税申请书 Slx2z%'>  
application of fund 资金应用 .E<Dz  
application to release as liquidator and to destruct the books of accounts and documents +TX/g~  
申请免除清盘人职务及毁灭帐簿与文件 "iek,Y}j7  
appointed actuary 委任精算师 >>V&yJ_  
appointed auditor 委任核数师;委任审计师 > V%Q O>C  
appointed trustee 委任的受托人 h6QWH  
appointer 委任人 Vyt E  
apportioned pro rata 按比例分摊 ]P3[.$z  
apportionment 分配;分摊  P\(30  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Lk nVqZ|k  
apportionment formula 分摊方程式 iZTa>@   
apportionment of estate duty 遗产税的分摊 %V_eJC""?  
appraisal 估价;评估 mw+j|{[  
appreciable growth 可观增长 h$&rE@N|  
appreciable impact 显着影响 FAtWsk*pgY  
appreciable increase 可观增长 \R Z3Hh  
appreciation 增值;升值 y4<+-  
appreciation against other currencies 相对其他货币升值 qS]G&l6QF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (#u{ U=  
appreciation tax 增值税 }tR'Hz2  
appropriation 拨款;拨用;拨付 qJ Gm8^b-  
appropriation account 拨款帐目 SCq3Ds^  
Appropriation Bill 拨款法案 /djACA  
appropriation-in-aid system 补助拨款办法 7^wE$7hS  
approved assets 核准资产 cjY@Ot*i$  
approved basket stock 认可一篮子证券 4A  o{M  
approved budget 核准预算 ND,`QjmZ  
approved charitable donation 认可慈善捐款 9[{sEg=C$e  
approved charitable institution 认可慈善机构 3^~Zj95M  
approved currency 核准货币;认可货币 ITvHD-,\  
approved estimates 核准预算 -tP.S1D  
approved estimates of expenditure 核准开支预算 yBe(^ n  
approved overseas insurer 核准海外保险人 ZR mPP  
approved overseas trust company 核准海外信托公司 PP4d?+;V  
approved pooled investment fund 核准汇集投资基金 a7 )@BzF#  
approved provident fund scheme 认可公积金计划 R0IF'  
approved provision 核准拨款  T{Hf P  
approved redeemable share 核准可赎回股份 Oga1u  
approved regional stock 认可地区性证券 ,\>g  
approved retirement scheme 认可退休金计划 Rp eBm#E2  
approved subordinated loan 核准附属贷款 'FxYMSZS$  
arbitrage 套戥;套汇;套利 m)k-uWc$C  
arbitrageur 套戥者;套汇者 I}%mfojC  
arbitrary amount 临时款项 }K;iJ~kD1  
arrangement 措施;安排;协定 L8D m9}  
arrears 欠款 3N3*`?5c<  
arrears of pay 欠付薪酬 kA,4$ 2_o  
arrears of revenue 逾期未收税款;逾期未收的帐项 JP%RTGu  
articles of association 组织章程;组织细则;组织章程细则 l#ygb|=x  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y4r2}8fi  
ascertainment of profit 确定利润 @Yarz1  
"Asia Clear" “亚洲结算系统” `skH-lk,  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %IU4\ZY>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5~yQ>h  
Asian Development Fund [ADF] 亚洲发展基金 d'q&Lq  
Asian dollar bond 亚洲美元债券 `\e'K56W6  
Asian dollar market 亚洲美元市场 8J^d7uC  
Asian dollar rate 亚洲美元利率 +7^w9G  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 At|h t  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 % &2B  
asked price 沽盘;喊价;索价;卖方报价 v?{vg?vI  
assessable income 应评税入息 !p"Kd ~  
assessable loss 应评税亏损 (xQI($Wq*M  
assessable profit 应评税利润 fv/v|  
assessable value 应评税值 2D_6  
assessed profit 估定利润 D:6N9POB  
assessed value 经评估价值 C\/b~HU  
assessment 评税;评定;估价;评税单 m&ZJqsZIL  
assessment number 评税编号;估价编号 R/rcXX7%  
assessment of additional tax 补加税评税 ]3 j[3'  
assessment of performance 业绩评估;实绩评价 qw)Key  
Assessor 评税主任 %0 qc@4  
asset price bubbles 资产价格泡沫 x' ?.~  
asset-backed securities 具资产保证的证券 ]%||KC!O  
assets accretion 资产增值 \`&xprqAw  
assets and liabilities 资产与负债 %cd]xQpCp  
assets betterment statement 资产递增表;资产改进表 i _8zjj7  
assets lending 实物放款;有抵押贷款 k3 /4Bt G/  
assets of the company passing on the death 死者去世时转移的公司资产 wvX"D0eVn  
assets pledged as security for liabilities 用作负债抵押的资产 wH!}qz /  
assets portfolio 资产投资组合 Iw*C*%}[Z  
assets price 资产价格 e00RT1L  
assets quality 资产质素 4a1BGNI%SW  
assets realization 资产变现 v$Dh.y  
assets refinancing arrangement 资产再集资安排 wNbTM.@  
assets securitization 资产证券化 sq48#5Tc^r  
assets situated outside Hong Kong 在香港以外地方的资产 ym[+Rw  
assets stripping 削减资产;拆卖资产 [ns&Y0Y`t  
assets value 资产值 ^Jn|*?+l  
assignee 承让人 <G&WYk%u*  
assignment 转让;转让书;转让契 ~V!EtZG$  
assignment of interest 权益转让 :nt}7Dn'  
assignment of letters patent and trade mark 专利证书及商标转让 *:(1K%g  
assignment of property 物业转让;物业转让书 M$#+W?m&  
assignment right 转让权 VBhE{4J  
assignor 转让人 ?3n=m%W,J*  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 qPp]K?.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 2,+@# q  
associate member 附属会员 rdFs?hO  
associated body corporate 相联法人团体 pDP33`OFh  
associated company 相联公司;联属公司 8R&z3k;!t  
associated corporation 相联法团 (tTLK0V-|3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] YBR)s\*  
公认会计师公会〔英国〕 KqFmFcf|  
Association of Futures Exchange Brokers 香港期货经纪协会 _AVy:~/  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 +V6j`  
association of underwriters 承保人组织 rknzo]N,  
assumption of control 接管 MG;4M>H  
assurance 担保;保险;转易;转易书 IM$ 'J  
assurance of interest 权益的转易 LxIuxt=X|p  
at 19XX price 按一九XX年价格计算 7jhl0  
at a discount 按赔价计算;按贴水价格计算;打折扣 T3 =)F%  
at a premium 按溢价计算;按升水价格计算 o:h)~[n|  
at call 通知付款;按通知 byp.V_a}/  
at constant market price 按固定市价计算 W5TqC  
at constant price 按固定价格计算 #cR57=M}  
at cost 按成本计算 twAw01".  
at current market price 按当时市价计算;按现时市价计算 p0"BO4({{  
at current price 按当时价格计算;按现时价格计算 U9bFUK/z  
at factor cost 按要素成本计算;按生产要素成本计算 kVy"+ZebK  
at money-of-the-day price 按付款当日价格计算 >>/nuWdpO  
at or better 按指定或较佳价位〔买卖指令〕 1a \=0=[  
at par 按面值计算;平价 M_yZR^;^-  
at sight 见票即付 {c.}fyN  
at the close 按收市盘 6ch@Be5*  
at the opening 按开市盘 VOD1xWrb  
attestation 见证;见证条款 % cU-5\xF  
at-the-money option 平价期权 7&#'c8]/qh  
attorney 受权人;受托代表人 Ty)gPh6O  
attornment 新拥有人承认书 ]eY Qio!  
attributable profit 可归属利润 5L/Yi  
attributable share value 可归属股份价值 Q,ZkeWQ7%  
Auckland Stock Exchange 奥克兰证券交易所 R/yPZO-U  
auction 拍卖 (M4]#5  
auctioneer 拍卖商 C,V|TF.i2  
audit 审计;核数 )tJL@Qo  
Audit Commission 审计署 77)OW $G  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^w.k^U=B  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 VG? yL2y  
audit review 帐目审查 A)=X?x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Z`e$~n(Bh  
audited account 审计帐目;经审计的帐目 AEBw#v!,o  
audited annual account 经审计的周年帐目 tW'qO:y+  
audited balance sheet 经审计的资产负债表 IO?~b XP  
auditor 核数师;核数主任;审计师 ,"4X&>_f  
auditor's certificate 核数师证明书;审计师证明书 b=6ZdN1  
auditor's report 核数师报告;审计师报告 f J,8g/f8  
Aussie bond 澳元债券 *C,$W\6sz  
austerity budget 紧缩预算 1Al=v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 :DF`A(  
Australia All Ordinaries Index 澳洲所有普通股票指数 y}s 0J K  
Australian Dollar [AUD] 澳元 4yJ01s  
Australian Options Market 澳大利亚期权市场 D7 8) 4>X  
Australian Securities Commission 澳洲证券事务监察委员会 Z?.:5#  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 7N&3FER  
Australian Stock Exchange 澳大利亚证券交易所 EuhF$L1  
Austrian Schilling [ATS] 奥地利先令 2n<qAl$t  
authentication 认证;鉴证 !&W"f#_Z  
authority to purchase 委托购买证;委购书 Yqq$kln  
authorization 认可;核准;授权;授权书 QSlf=VK*y  
authorization by direction 指示授权 K*hf(w9="%  
authorization by instruction 指令授权 "a2H8x  
authorization by warrant 令状授权 Zb5T90s%  
authorization of unit trust 单位信托的认可 p]atH<^;K  
authorized agent 指定代理人 1aXIhk4  
authorized capital 法定资本 DR#3njjEC  
authorized clerk 出市员 ;tZ}i4Ud  
authorized dealer 认可交易商 9 &?tQ"@x  
authorized financial institution 认可财务机构 KyVe0>{_u  
authorized fund 认可基金 &@Ji+  
authorized fund house 获授权的基金公司;认可基金公司 #)Id J]  
authorized institution 认可机构 f?oI'5R41  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 B$iMU?B3  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 wFH(.E0@Q  
authorized insurer 获授权保险人;获认可承保人 XmE_F  
authorized investment 特准投资项目 nJnO/~|  
authorized person 获授权人 *GY,h$Ul  
authorized representative 获授权代表 5cv, >{~5  
authorized share capital 法定股本 ePFC$kMn  
automated quotation system 自动报价系统 ;1Tpzm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 5Lo==jHif  
自动交易系统〔香港期货交易所有限公司〕 ~}FLn9@*  
automatic adjustment mechanism 自动调整机制 lUm}nsp=X  
automatic adjustment system 自动调整系统 QZeb+r  
Automatic Clearing House 自动票据交换所 (]GY.(F{  
automatic exchange rates accumulation system 自动化汇率累集系统 `qQQQ.K7)z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 +#2@G}j  
automatic teller machine [ATM] 自动柜员机 `0-m`>1>  
autopay 自动转帐 Tg}H < T  
available assets 可用资产 '8iv?D5M  
available fiscal reserve 现存财政储备 >Kqj{/SWK  
available profit 可用利润 6Wcn(h8%*  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 s?z=q%-p  
average 平均;平均数;海损 oWn_3gzw;  
average basic salary 平均基本薪金 D0"yZp}  
average consumer expenditure 平均消费开支;一般消费开支 [9##Kb  
average cost 平均成本 -bG#h)yj  
average cost of land production 增辟土地平均成本 $txWVjR?\  
average daily turnover 平均每日成交额 *HfW(C$  
average daily wage rate 平均每日工资率 DXw9@b  
average expenditure pattern 平均开支模式 }sm56}_  
average growth rate 平均增长率 c'VtRE# z~  
average net fixed assets 固定资产平均净值 p5D3J[?N  
average of relatives 相对价格平均数 yM\tbT/l  
average price 平均价格 Amq8q  
average propensity to consume 平均消费倾向;一般消费倾向 KH CdO  
average propensity to save 平均储蓄倾向;一般储蓄倾向 M 2U@gC|{  
average rate 平均率 IT{.^rP  
average revenue 平均收入;平均收益 iKCTYXN1(  
average stock 平均库存;平均存货 .,(uoK{  
average yearly rent 平均年租 S -mzxj  
avoidance of double taxation 避免双重课税 %[31ZFYB  
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 ^5iY/t~Q  
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