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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: p| #gn<z}  
A share A股;甲类股份 %s#`i$|z*n  
abatement of tax 减税;减扣免税额 @|2}*_3\  
ABN AMRO Bank N.V. 荷兰银行 (ex^=fv  
above-the-line expenditure 线上项目支出;经常预算支出 guD?~-Q  
above-the-line receipt 线上项目收入;经常预算收入 lQ}e"#<  
ABSA Asia Limited 南非联合亚洲有限公司 [H3~b=  
absolute change 绝对数值变更 Q I.*6-(  
absolute expenditure 实际开支 ,;_D~7L  
absolute guideline figure 绝对准则数字 N,><,7!q$,  
absolute interest 绝对权益 0 CJ4]mYl  
absolute order of discharge 绝对破产解除令 ji &*0GJQ  
absolute profit margin 绝对利润幅度 )kE(%q:*P$  
absolute value 实值;绝对值 r7I,%}k  
absolutely vested interest 绝对既得权益 Gn ]%'lrg'  
absorbed cost 已吸收成本;已分摊成本 qM$~5uu  
absorption 吸收;分摊;合并 Nr#Y]9nA  
absorption rate 吸收率;摊配率;分摊率 `tCOe  
ACB Finance Limited 亚洲商业财务有限公司 ? }k~>. \  
acceptable form of reciprocity 合理的互惠条件 yk5T"# '+  
acceptable rate 适当利率;适当汇率 }UzO_&Z#6  
acceptance agreement 承兑协议 <IF\;,.c  
acceptance for honour 参加承兑 jZ'y_  
acceptor 承兑人;接受人;受票人 <N{pMz  
acceptor for honour 参加承兑人 mndUQN_Gb  
accident insurance 意外保险 us.+nnd  
Accident Insurance Association of Hong Kong 香港意外保险公会 0shNwV1zF  
accident insurance scheme 意外保险计划 wFW2m  
accident year basis 意外年度基准 J)l]<##  
accommodation 通融;贷款 P7Th 94  
accommodation bill 通融票据;空头票据 WAj26";M(  
accommodation party 汇票代发人 y %k`  
account balance 帐户余额;帐户结余 '(/ZJ88JP  
account book 帐簿 ,H3C\.%w\  
account collected in advance 预收款项 d E@R7yU@  
account current book 往来帐簿 `;^%t  
account of after-acquired property 事后取得的财产报告 @UO=)PxN3  
account of defaulter 拖欠帐目 Z {ntF  
account payable 应付帐款 Cf_Ik  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 PAe2 hJ  
account receivable 应收帐款 zN\~v  
account receivable report 应收帐款报表 NRS!Ox  
account statement 结单;帐单;会计财务报表 @"~Mglgw  
account title 帐户名称;会计科目 %qzpt{'?<  
accountant's report 会计师报告 u+]v. Mt  
Accountant's Report Rules 会计师报告规则 |wf:|%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 y>S.B/ d  
Accounting Arrangements 《会计安排》 F:/R'0  
accounting basis 会计基础 5JbPB!5;  
accounting by Official Receiver 破产管理署署长呈交的帐目 'DQp  
Accounting Circular 《会计通告》 TsPO+x$l  
accounting class 会计类别 ta+'*@V +G  
accounting date 记帐日期;会计结算日期 M} IRagm  
accounting for money 款项核算 6'Sc=;;:  
Accounting Officer 会计主任 Po[u6K2&  
accounting period 会计报告期;会计期 tUmI#.v   
accounting policy 会计政策;会计方针 b8 J\Lm|J  
accounting practice 会计惯例 `>fN? He  
accounting principle 会计准则 @=c{GAj  
accounting record 会计记录 ?lxI& h  
accounting report 会计报告 eiZv|?^0  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 auP:r  
Accounting Society of China 中国会计学会 i3.8m=>  
accounting statement 会计报表 [Cz.K?+#M  
accounting system 会计制度;会计系统 ~Exd_c9  
accounting transaction 会计事项;帐务交易 KJa?TwnC  
accounting treatment 会计处理 ?ng?>!  
accounting year 会计年度 3zb;q@JV  
accretion 增值;添加 y+RT[*bX5o  
accrual 应计项目;应累算数目 VI%879Z\e  
accrual basis 应计制;权责发生制 /Q"nQSG  
accrual basis accounting 应计制会计;权责发生制会计 M* W=v  
accrue 应累算;应计 p[e|N;W8A  
accrued benefit 应累算利益 +w/Ax[K  
accrued charges 应计费用  "7!K'i  
accrued cumulative preference share dividend 应累算的累积优先股股息 |}*k|  
accrued expenses 应累算费用 %E7+W{?*1  
accrued interest payable 应付利息;应计未付利息 US)wr  
accrued interest receivable 应收利息;应计未收利息 h<*l=`#  
accrued right 累算权益 xZ@H{):  
accruing profit 应累算的利润 b?oT|@  
accumulated fiscal reserve 累积财政储备 q[]!V0Ek10  
accumulated profit 累积利润;滚存溢利 O0"i>}g4  
accumulated reserve 累积储备 1h\:Lj  
accumulation of surplus income 累积收益盈余 oKTIoTb  
acquired assets 既得资产 _QtqQ~f  
acquisition 收购;购置;取得 9`^VuC'  
acquisition cost 购置成本 ?B %y)K  
acquisition expenses 购置费用 8\8uXOS  
acquisition of 100% interest 收购全部股权 vi0% jsI  
acquisition of control 取得控制权 u+s#Fee I  
acquisition of fixed assets 购置固定资产 L6j 5pI  
acquisition of shell “买壳” $*%Ml+H-  
acquisition price 收购价 uL b- NxQ-  
act of God 天灾 dUn8Xqj1  
acting partner 执事合伙人 o})4Jt1vj  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -!MDYj+U  
active partner 积极参与的合伙人  ew4IAF  
active trading 交投活跃 @hm %0L  
actual circulation 实际流通 TE*$NxQ 2  
actual cost 实际成本 0+8ThZ?n  
actual expenditure 实际开支;实际支出 H/Goaf%  
actual income 实际入息;实际收入;实际收益 *6Rl[eXS  
actual market 现货市场 'N5qX>Ob  
actual price 现货价;实际价格 1 X2oz  
actual profit 实际利润 C[r YVa .  
actual quotation 实盘;实际价位;实际报价 Y[T;j p(k  
actual year basis 按实际年度计算 Ii*v(`2b  
actuals 实货 _\"P<+!  
actuarial investigation 精算调查 -p ) l63  
actuarial principle 精算原则 O6OP{sb  
actuarial report 精算师报告 hC]c =$=7  
Actuarial Society of Hong Kong 香港精算学会 !j4C:L3F  
actuarial valuation 精算师估值 "JVz v U]  
actuary 精算师 5%?La`C9[  
ad referendum agreement 暂定协议;有待覆核的协定 P,iLqat  
ad valorem duty 从价税;按值征税 )X\.Xr-6q  
ad valorem duty system 从价税制 5DyN=[b  
ad valorem fee 从价费 c ~YD|l  
ad valorem tariff 从价关税 ^V_acAuS^  
additional allowance 额外免税额 V{Idj\~Jh  
additional amount for unexpired risk 未过期风险的额外款额 KN~E9oGs  
additional assessable profit 补加应评税利润 X >%2\S  
additional assessment 补加评税 {L$b$u$7:  
additional commitment 额外承担 W\U zw,vI  
additional commitment vote 额外承担拨款 -ihF)^"a  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 }#<Sq57n  
additional dependent parent allowance 供养父母额外免税额 ;y6Jo  
additional provision 额外拨款 5vbnO]8  
additional stamp duty 附加印花税 >o 3X)  
additional tax 补加税罚款;补加税款 P xpz7He  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Di*+Cz;gK  
adjudged bankrupt 被裁定破产 An[*Jx  
adjudicated bankrupt 裁定破产人 4>Uo0NfL  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l(=#c/f  
adjudication of bankruptcy 裁定破产;宣告破产  e^&YQl  
adjudication of insolvency 裁定无力偿还债务 um#;S;  
adjusted actual 经调整的实数;调整后的实数 92Ar0j]  
adjusted current assets 经调整的流动资产;调整后的流动资产 M|d[iaM,  
adjusted figure 经调整的数字;调整后的数额 UUb!2sO  
adjusted liabilities 经调整的负债;调整后的负债 S;ulJ*qv  
adjusted loss 经调整的亏损;调整后的亏损 #A]7cMZ'W  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 b daZ{5^{  
adjusted profit 经调整的利润;调整后的利润 (^a;2j9  
adjusted surplus 经调整的盈余额;调整后的盈余额 L{^DZg|E  
adjusted value 经调整的价值;调整后的价值 a4`@z:l  
adjustment 调整;修订;理算〔保险〕 7R) )(-  
adjustment centre 调剂中心 e,~c~Db* Q  
adjustment lag 调整过程的时间差距;调整时差 o,\%c" mC  
adjustment mechanism 调整机制 V]k!]  
adjustment of loss 亏损调整 a2=wJhk  
adjustment process 调整过程;调整程序 Y[s  
adjustment range 调整幅度 -&,NM  
administered exchange rate 受管制汇率 x0lX6 |D  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fwsq:  
administration expenses 行政费用 i'e^[oZ  
administration fee 手续费;行政费 ;\<?LTp/r  
administration in bankruptcy 破产管理 Z(as@gj H  
administration order 遗产管理令 `t!iknOQ$  
administrator 管理人;遗产管理人 aGpRdF1;!  
administrator of the estate 遗产管理人 zo} SS[  
admission of debt 债项承认书 Vg \-^$  
admission of proof 接纳债权证明 a _  
advance 放贷款项;垫付款项;预支款项;预付款项 i+&= "Z@  
advance account 暂支帐目;预付款帐户 AF3t#)q  
advance compensation 预付补偿金 M8cLh!!  
advance from shareholder 股东垫款 _"0n.JQg  
advance pending reimbursement 预支以待日后付还 y\0^c5}  
advanced economy 先进经济体系 t_]UseP$RF  
advancement 预付;预付财产 CdaB.xk  
advances warrant 垫款令 >D:S)"  
advancing 贷出 6{7O  
adverse balance 逆差 XIjSwR kYJ  
adverse exchange 逆汇 GE5@XT  
advertisement addressed to shareholders 在报章刊登的致股东通告 4`8.\  
advice for collection 托收通知书 _a<PUdP  
advice of drawing 提款通知书;汇票通知书 /0o 2  
advice of payment 付款通知 J1R%w{  
Advisory Committee [Securities and Futures Commission] &-b=gnT   
谘询委员会〔证券及期货事务监察委员会〕 -|)[s[T~m  
Advisory Committee on Diversification 经济多元化谘询委员会 (6h7'r $  
affidavit 誓章;遗产申报誓章 ,s)~Y p?<  
affidavit of no receipt 述明无收款的誓章 Q.y KbO<[  
affiliate 联号;联营公司;附属公司 2OT6*+D  
affiliated company 附属公司;联号;联营公司 akCl05YW  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _)_XO92~  
affordability 负担能力 l?FNYvL  
African Development Bank [AfDB] 非洲开发银行 C>K/C!5?  
after-acquired property 事后取得的财产 s}z,{Y$-t  
after-hours dealing 市后交易 t9`NCng 5  
after-tax profit 税后盈利;税后利润;税后溢利 dhVwS$O )  
agency agreement 代理协议 (B$FX<K3  
agency expenses 代理机构的开支 *e>:K$r  
agency fee 代理费 e0$mu?wd-  
Agency Law 《代理法》 bR8)s{p6  
agent 代理人;承销人 1|. 0]~0  
agent of company 公司代理人 r?X^*o9  
agent's fee 代理人费;经纪费 /Hx0=I  
aggregate 总计;总数;总体数字 w`7l ;7[  
aggregate amount 总款额;总额 c=b\9!hr_E  
aggregate assets and liabilities 总体资产与负债 ^_=0.:QaW  
aggregate at constant price 按固定价格计算的总体数字 GUp51*#XR  
aggregate demand 总需求 ;XtDz  
aggregate gross position 总持仓量 ]cA~%$c89s  
aggregate limit 总限额 I9Sh~vTm=u  
aggregate of salaries tax 合计薪俸税 h{JVq72R  
aggregate performance 总体表现;总体业绩 ^|K*lI/  
aggregate supply 总体供应 ?x[>g!r  
aggregate surplus 总盈余 kW:!$MX!  
aggregate total 整体总额 C,<TAm  
aggregate value 总值;合计价值 _:K}DU'6  
aggregated basis 合计基准 jU#%@d6!#  
aggregated net chargeable income 合计应课税入息实额 nb|MHtPX  
aggregation 合并计算;合计;总和 `nM4kt7  
aggregation of incomes of husband and wife 夫妇入息合并计算 hy]AH)?pR  
aggregation of property 财产的总和 fZ376Z:S$  
agio 差价;贴水 KJ#c(yb9zR  
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》 8n:D#`K  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5Y&@ :Y  
《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》 (qG$u&  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4[-9$ r  
《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》 )Z_i[1V  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment uB^]5sqfk  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nx +& {hn(  
agreement for a settlement 授产协议 W1!eY,1}  
agreement for assignment 转让协议 "Jwz.,Y\  
agreement for sale 售卖协议;买卖协议 jF5JpyOc  
agreement for sale and purchase 买卖协议 0jzA\$oD  
agreement for the payment of interest 支付利息协议 LPNv4lT[u  
agreement for the repayment of money 还款协议 |kd^]! _  
agreement of reinsurance 再保险协议 <qy+@t  
Agricultural Bank of China 中国农业银行 .iS]aJJ  
air passenger departure tax 飞机乘客离境税 xD#/@E1'Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 .iYgRW=T  
airport tax 机场税 @t^ 2/H ?O  
alcohol duty 酒精税 <|_Ey)1 6  
alienation 让与;让渡;转让 JQ1VCG  
alimony 生活费;赡养费 ?yU#'`q  
All Ordinaries Index [AOI] 所有普通股指数 a;zcAeX  
all risks 全险;综合险 "D/ fB%h`  
All Sales Record for Stock Market 《股票市场成交报告》 8`~]9ej  
Allied Capital Resources Limited 新联财务有限公司 Tc*PDt0C  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 <f*0 XJ#  
allocation letter 拨款信件 qXF"1f_+  
allocation of fund 分配款项;预留款项 :ox CF0Y  
allocation of profit 利润分配;溢利分配 lt4UNJ3w  
allocation warrant 拨款令 BxqCV%9o  
allotment 分配;配股 xV6j6k  
allotment notice 股份配售通知;配股通知 hf-S6PEsM  
allotment of shares 股份分配 ,]Ma ,2  
allowable 可获宽免;免税的 KqUFf@W  
allowable business loss 可扣除的营业亏损 1_QO>T'  
allowable expenses 可扣税的支出 :h3JDQe:.  
allowance 免税额;津贴;备抵;准备金 xVe!  
allowance for debts 债项的免税额 CP'-CQ\Q  
allowance for depreciation by wear and tear 耗损折旧免税额 7.t$#fzi  
allowance for funeral expenses 殡殓费的免税额 wf4Q}l2,d  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 dWUu3  
allowance for repairs and outgoings 修葺及支出方面的免税额 Uoe?5Of(*  
allowance to debtor 给债务人的津贴 A^7!+1*K+  
alteration of capital 资本更改 6{~I7!m"  
alternate trustee 候补受托人 f1{ckHAY55  
amalgamation 合并 l*u@T|Fc$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 <f6Oj`{f4  
ambit of charges 征税范围;收费范围 O`=Uq0Vv  
amended valuation 经修订的估值 FdqUv% (Em  
American Commodities Exchange 美国商品交易所 k?#6j1pn  
American Express Bank Limited 美国运通银行 40E[cGz$*  
American Stock Exchange 美国证券交易所 neBkwXF!  
amortization 摊销 <*+ MBF  
amount due from banks 存放银行同业的款项 ivq4/Y] -X  
amount due from banks abroad 存放海外银行同业的款项 pDLo`F}A  
amount due from holding companies 控股公司欠款 @RP|?Xc{?  
amount due from local banks 存放本港银行同业的款项 J\*d4I<(Rt  
amount due to banks 银行同业的存款 |H4'*NP"  
amount due to banks abroad 海外银行同业的存款 }VGiT~2$  
amount due to holding companies 控股公司存款 Uww^Sq  
amount due to local banks 本港银行同业的存款 _6' g]4  
amount due to outport banks 外埠银行同业的存款 b+hY^$//  
amount for note issue 发行纸币的款额 . <B1i  
amount of bond 担保契据的款额 hTm}j,H  
amount of consideration 代价款额 I}WJ0}R  
amount of contribution 供款数额 \) ;rOqh  
amount of indebtedness 负债款额 X@)lPr$a  
amount of principal of the loan 贷款本金额 2$91+N*w9  
amount of rates chargeable 应征差饷数额 1rEP)66N  
amount of share capital 股本额 Xwi&uyvU&  
amount of sums assured 承保款额 TG9)x|!  
amount of variation 变动幅度 p1nA7;B-m  
amount of vote 拨款数额 2&m7pcls  
amount payable 应付款额 L7-nPH  
amount receivable 应收款额 nM`)`!/  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -ZB"Yg$l  
analysis 分析 Exr7vL  
ancillary risk 附属风险 7E95"B&w  
annual account 周年帐目;周年帐目报表;年度决算;年结 R;o_*  
annual accounting date 年结日期 dc)Gk  
annual allowance 每年免税额;年积金;年度津贴;年津 _+En%p.m  
annual balance 年度余额 )R4<* /C:w  
annual disposable income 每年可动用收入 :m\KQ1sq  
annual estimates 周年预算 u_B SWhiW  
annual fee 年费 hqPn~Tq  
annual general meeting 周年大会 BR2y1Hfi  
annual growth rate 年增率;每年增长率 J.nq[/Q=  
annual long-term supplement 长期个案每年补助金 q~n2VU4L*  
annual pensionable emolument 可供计算退休金的年薪 g&>Hy!v,  
annual report 年报 F?=u:  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8##jd[o&p~  
annual return 周年报表;周年申报表;每年报税表格 ^U}0D^jDeE  
Annual Return Rules 《周年报表规则》 o[#a}5Y  
annual review of consumer prices 每年消费物价回顾 >gl.(b25C  
annual roll-forward basis 逐年延展方式 (4LLTf0  
annual salary 年薪 8;8}Oq  
annual statement 年度报表;年度决算表 d3GK.8y_z  
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 meR2"JN'  
annuitant 年金受益人 M lFvDy  
annuity 年金 jGn^<T\  
annuity contract 年金合约 nlW&(cH  
annuity on human life 人寿年金 0,/x#  
antecedent debt 先前的债项 &iZYBa  
ante-dated cheque 倒填日期支票 kdC OcJB  
anticipated expenditure 预期开支 s /M~RB!w  
anticipated net profit 预期纯利 J~q+G  
anticipated revenue 预期收入 dI-5%Um  
anti-inflation measure 反通货膨胀措施 YW<2:1A|  
anti-inflationary stance 反通货膨胀立场 F6p1 VFs  
apparent deficit 表面赤字 {%{GZ  
apparent financial solvency 表面偿债能力 aTsfl  
apparent partner 表面合伙人 J|-HZ-Wk|J  
application for personal assessment 个人入息课税申请书 L])w-  
application of fund 资金应用 jhv1 D' >6  
application to release as liquidator and to destruct the books of accounts and documents cqx1NWlY  
申请免除清盘人职务及毁灭帐簿与文件 \]xYV}(FO  
appointed actuary 委任精算师 h>:RCpC  
appointed auditor 委任核数师;委任审计师 >nQ yF  
appointed trustee 委任的受托人 {M/c!  
appointer 委任人 "ux]kfoT  
apportioned pro rata 按比例分摊 AvZ) 1(  
apportionment 分配;分摊 Wg^cj:&`u  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )/"7$2Aoy  
apportionment formula 分摊方程式 p'~5[JR:  
apportionment of estate duty 遗产税的分摊 31& .Lnq  
appraisal 估价;评估 tY=%@v'6?  
appreciable growth 可观增长  c^s>  
appreciable impact 显着影响 _eV n#!|  
appreciable increase 可观增长 'qAfei']  
appreciation 增值;升值 r%d 11[z  
appreciation against other currencies 相对其他货币升值 a}fClI-u  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 p^P y,  
appreciation tax 增值税 OPW"AB J  
appropriation 拨款;拨用;拨付 CDnz &?  
appropriation account 拨款帐目 /T[ICd2J  
Appropriation Bill 拨款法案 CDj Dhs  
appropriation-in-aid system 补助拨款办法 RWCS u$  
approved assets 核准资产 &pjV4m|j<  
approved basket stock 认可一篮子证券 ~aAJn IO  
approved budget 核准预算 b6&NzUt34V  
approved charitable donation 认可慈善捐款 !" %sp6Wc  
approved charitable institution 认可慈善机构 mthl?,I|  
approved currency 核准货币;认可货币 JWHt|zB g  
approved estimates 核准预算 3^> a TU<Z  
approved estimates of expenditure 核准开支预算 od*Z$Hb>'  
approved overseas insurer 核准海外保险人 vN:[  
approved overseas trust company 核准海外信托公司 uz3pc;0LPY  
approved pooled investment fund 核准汇集投资基金 xY2_*#{.  
approved provident fund scheme 认可公积金计划 *)1Vs'!-  
approved provision 核准拨款 Wxau]uix  
approved redeemable share 核准可赎回股份 4UjE*Aq  
approved regional stock 认可地区性证券 g)qnjeSs]  
approved retirement scheme 认可退休金计划 ^85n9a?8  
approved subordinated loan 核准附属贷款 J+jmSK%z  
arbitrage 套戥;套汇;套利 qO{ ZZ*  
arbitrageur 套戥者;套汇者 2, V+?'^j  
arbitrary amount 临时款项 y[6&46r7D  
arrangement 措施;安排;协定 jUvA<r  
arrears 欠款 L~y tAZ,  
arrears of pay 欠付薪酬 Qk.Q9@3W  
arrears of revenue 逾期未收税款;逾期未收的帐项 puN=OX}C  
articles of association 组织章程;组织细则;组织章程细则 M5WtGIV  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 /1~|jmi(  
ascertainment of profit 确定利润 'QojSq   
"Asia Clear" “亚洲结算系统” (0#F]""\e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =4<S8Cp  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 X|E+K  
Asian Development Fund [ADF] 亚洲发展基金 rw[{@|)'z  
Asian dollar bond 亚洲美元债券 A]Tcj^#  
Asian dollar market 亚洲美元市场 ,GkW. vEU  
Asian dollar rate 亚洲美元利率 An #Hb=  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s%[GQQ-N  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 UXPegK!  
asked price 沽盘;喊价;索价;卖方报价 Wk#h,p3  
assessable income 应评税入息 E8_Le  
assessable loss 应评税亏损 R{uJczu  
assessable profit 应评税利润 t tFY _F~S  
assessable value 应评税值 aq+IC@O  
assessed profit 估定利润 E\~ KVn  
assessed value 经评估价值 RE $3| z  
assessment 评税;评定;估价;评税单 |W*@}D  
assessment number 评税编号;估价编号 %=9yzIjbAt  
assessment of additional tax 补加税评税 5%?b5(mnD  
assessment of performance 业绩评估;实绩评价 D&l ,SD  
Assessor 评税主任 UlNfI}#X  
asset price bubbles 资产价格泡沫 1Dya?}3  
asset-backed securities 具资产保证的证券 o.3YM.B#  
assets accretion 资产增值 ]]=fA 4(  
assets and liabilities 资产与负债 XL PpxG  
assets betterment statement 资产递增表;资产改进表 ?Wg{oB@(  
assets lending 实物放款;有抵押贷款 M*|VLOo=v  
assets of the company passing on the death 死者去世时转移的公司资产 }"?nU4q;S  
assets pledged as security for liabilities 用作负债抵押的资产 Zxc7nLKF~  
assets portfolio 资产投资组合 (s$u_aq 77  
assets price 资产价格 ? x"HX|n  
assets quality 资产质素 KBw9(  
assets realization 资产变现 r<X4ER  
assets refinancing arrangement 资产再集资安排 %aH$Tb%`hc  
assets securitization 资产证券化 ] @)!:<+  
assets situated outside Hong Kong 在香港以外地方的资产 MziZN^(  
assets stripping 削减资产;拆卖资产 Np<&#s[dQ  
assets value 资产值 ur<eew@8@i  
assignee 承让人  6Z&u  
assignment 转让;转让书;转让契 S1^nC tSF  
assignment of interest 权益转让 /ggkb8<3  
assignment of letters patent and trade mark 专利证书及商标转让 R'I_xjC  
assignment of property 物业转让;物业转让书 Z@,PZ   
assignment right 转让权 WVWS7N\  
assignor 转让人 n(1wdlEp  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 QGr\I/Y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 3g0u#t{  
associate member 附属会员 HS\3)Ooj>  
associated body corporate 相联法人团体 >bA$SN  
associated company 相联公司;联属公司 UiR,^/8ED  
associated corporation 相联法团 r%F(?gKXkd  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _+\:OB[Y  
公认会计师公会〔英国〕 ,9Z2cgXwJ  
Association of Futures Exchange Brokers 香港期货经纪协会 _2m[(P9d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 O~h94 B`  
association of underwriters 承保人组织 xY2}Wr j,  
assumption of control 接管 Ni!;-,H+E  
assurance 担保;保险;转易;转易书 k%]DT.cE  
assurance of interest 权益的转易 dv'E:R(a  
at 19XX price 按一九XX年价格计算 =@JS88+  
at a discount 按赔价计算;按贴水价格计算;打折扣 n</k/Mk}  
at a premium 按溢价计算;按升水价格计算 qcTmsMpj  
at call 通知付款;按通知 c.(Ud`jc  
at constant market price 按固定市价计算 Zj1ZU[BEcL  
at constant price 按固定价格计算 J3~hzgY  
at cost 按成本计算 ,](v?v.[4  
at current market price 按当时市价计算;按现时市价计算 Jh$"fr3  
at current price 按当时价格计算;按现时价格计算 F)/~p&H  
at factor cost 按要素成本计算;按生产要素成本计算 \f/#<|Hm  
at money-of-the-day price 按付款当日价格计算 ', sQ/#S  
at or better 按指定或较佳价位〔买卖指令〕 xvR?~  
at par 按面值计算;平价 z1f^p7$M?  
at sight 见票即付 |^Ew<  
at the close 按收市盘 }PI35i1!t  
at the opening 按开市盘 LG=X)w)W4S  
attestation 见证;见证条款 \5'O.*pr  
at-the-money option 平价期权 %j *k  
attorney 受权人;受托代表人 8 "_Bq  
attornment 新拥有人承认书 _Z+jQFKJ\8  
attributable profit 可归属利润 \P l,' 1%  
attributable share value 可归属股份价值 hdd>&?p3  
Auckland Stock Exchange 奥克兰证券交易所 @PQrmn6w  
auction 拍卖 5S%C~iB  
auctioneer 拍卖商 D3S+LV  
audit 审计;核数 R:w %2Y  
Audit Commission 审计署 (Qk&g"I  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] EO#gUv  
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〕 Fn86E dFM  
audit review 帐目审查 d7"U WY^  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 bQwdgc),s{  
audited account 审计帐目;经审计的帐目 L$1K7<i.  
audited annual account 经审计的周年帐目 "xvtqi,R  
audited balance sheet 经审计的资产负债表 m ~u|VgD  
auditor 核数师;核数主任;审计师 aKv[  
auditor's certificate 核数师证明书;审计师证明书 PwW^y#96  
auditor's report 核数师报告;审计师报告 sDLS*467  
Aussie bond 澳元债券 :1aL9 fT  
austerity budget 紧缩预算 CAUijMI@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 T8$%9&j!UE  
Australia All Ordinaries Index 澳洲所有普通股票指数 v"u7~Dw# 1  
Australian Dollar [AUD] 澳元 5v|H<wPp  
Australian Options Market 澳大利亚期权市场 })20Zld}a  
Australian Securities Commission 澳洲证券事务监察委员会  3L%WVCB  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 iV?` i  
Australian Stock Exchange 澳大利亚证券交易所 J`w]}GlH  
Austrian Schilling [ATS] 奥地利先令 T3PX gL)o  
authentication 认证;鉴证 ^|wT_k\  
authority to purchase 委托购买证;委购书 2GSgG.%SSM  
authorization 认可;核准;授权;授权书 k)`$%[K8  
authorization by direction 指示授权 !0Idp%  
authorization by instruction 指令授权 HEBqv+bG  
authorization by warrant 令状授权 \F 3C=M@:  
authorization of unit trust 单位信托的认可 M#OH Y *  
authorized agent 指定代理人 /Q?~Q0{)es  
authorized capital 法定资本 dgS4w@)@V;  
authorized clerk 出市员 +XEjXH5K  
authorized dealer 认可交易商 0iYP  
authorized financial institution 认可财务机构 u4:\UC'  
authorized fund 认可基金 $ !v}xY  
authorized fund house 获授权的基金公司;认可基金公司 m!<X8d[bD  
authorized institution 认可机构 3az$:[Und}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6nh]*/  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 X[V?T>jsM  
authorized insurer 获授权保险人;获认可承保人 yeh8z:5Z O  
authorized investment 特准投资项目 RcgRaQ2^  
authorized person 获授权人 !\CG,Ek  
authorized representative 获授权代表 n`%2Mj c  
authorized share capital 法定股本 su&t7rJ  
automated quotation system 自动报价系统 #G3` p!"  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] kg<P t >  
自动交易系统〔香港期货交易所有限公司〕 6m9 7_NRO  
automatic adjustment mechanism 自动调整机制 ql^g~b  
automatic adjustment system 自动调整系统 /xcJo g~F,  
Automatic Clearing House 自动票据交换所 QhsMd- v  
automatic exchange rates accumulation system 自动化汇率累集系统 Uz 0W <u3v  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 B &?fM~J  
automatic teller machine [ATM] 自动柜员机 H+a~o=/cR  
autopay 自动转帐 k({2yc#RD&  
available assets 可用资产 2B-.}OJ  
available fiscal reserve 现存财政储备 m}98bw  
available profit 可用利润 rFo\+//  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 }sv!=^}BY3  
average 平均;平均数;海损 h40'@u^W  
average basic salary 平均基本薪金 a mqOxb  
average consumer expenditure 平均消费开支;一般消费开支 {>@QJlE0  
average cost 平均成本 || [89G  
average cost of land production 增辟土地平均成本 }'%^jt[3  
average daily turnover 平均每日成交额 6/| 0+G^  
average daily wage rate 平均每日工资率 6O9iEc,HM  
average expenditure pattern 平均开支模式 z!$gVWG  
average growth rate 平均增长率 gmY/STN   
average net fixed assets 固定资产平均净值 a:A n=NA  
average of relatives 相对价格平均数 IAf$]Fh  
average price 平均价格 ~\$=w10  
average propensity to consume 平均消费倾向;一般消费倾向 AYcgi  
average propensity to save 平均储蓄倾向;一般储蓄倾向 .U9 R> #  
average rate 平均率 M#xQW`-`  
average revenue 平均收入;平均收益  1Ao6y.S  
average stock 平均库存;平均存货 jyi FM5&  
average yearly rent 平均年租 )GVBE%!WEd  
avoidance of double taxation 避免双重课税 u FZ~  
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 Pt)S;6j   
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