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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: =MJRQ V67  
A share A股;甲类股份 DB|w&tygq  
abatement of tax 减税;减扣免税额 lO9Ixhf~iu  
ABN AMRO Bank N.V. 荷兰银行 kDJqT  
above-the-line expenditure 线上项目支出;经常预算支出 w?3ww7yf`  
above-the-line receipt 线上项目收入;经常预算收入 Q<szH1-  
ABSA Asia Limited 南非联合亚洲有限公司 f"\klfrRI_  
absolute change 绝对数值变更 +p _?ekV\  
absolute expenditure 实际开支 82)=#ye_P  
absolute guideline figure 绝对准则数字 {{bwmNv"  
absolute interest 绝对权益 *>2FcoN;  
absolute order of discharge 绝对破产解除令 !:xE X~  
absolute profit margin 绝对利润幅度 "IpbR  
absolute value 实值;绝对值 z<P?p  
absolutely vested interest 绝对既得权益 "tO m  
absorbed cost 已吸收成本;已分摊成本 #CJ ET  
absorption 吸收;分摊;合并 IEM{?  
absorption rate 吸收率;摊配率;分摊率 YVHf-uP  
ACB Finance Limited 亚洲商业财务有限公司 | Wj=%Ol%o  
acceptable form of reciprocity 合理的互惠条件 u"T9w]Z\  
acceptable rate 适当利率;适当汇率 'lEIwJV$  
acceptance agreement 承兑协议 iVVR$uzhH  
acceptance for honour 参加承兑 $\k)Y(&  
acceptor 承兑人;接受人;受票人 2u0B=0x  
acceptor for honour 参加承兑人 J pj[.Sq  
accident insurance 意外保险 qxyY2&  
Accident Insurance Association of Hong Kong 香港意外保险公会 jpXbFWgN  
accident insurance scheme 意外保险计划 -=lL{oB1  
accident year basis 意外年度基准 | "b|Q  
accommodation 通融;贷款 0.PG]K6  
accommodation bill 通融票据;空头票据 ]m &Ss  
accommodation party 汇票代发人 grI#'x  
account balance 帐户余额;帐户结余 @qWClr{`  
account book 帐簿 7^@ 1cA=S  
account collected in advance 预收款项 Zy)iNNtn  
account current book 往来帐簿 !Dc;R+Ir0!  
account of after-acquired property 事后取得的财产报告 zLxuxf~4@  
account of defaulter 拖欠帐目 C>-}BeY!  
account payable 应付帐款 >pol'=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]f`UflMO8  
account receivable 应收帐款 V'za,.d-  
account receivable report 应收帐款报表 "NEKz  
account statement 结单;帐单;会计财务报表 /r&4< @  
account title 帐户名称;会计科目 .W9 *-  
accountant's report 会计师报告 8t7r^[T  
Accountant's Report Rules 会计师报告规则 bz,"TG[  
accounting and auditing procedure 会计与审计程序;会计与核数程序 KB^GC5L>  
Accounting Arrangements 《会计安排》 hp7ni1V  
accounting basis 会计基础 "WPWMQ+  
accounting by Official Receiver 破产管理署署长呈交的帐目 8{%&P%vf  
Accounting Circular 《会计通告》 %3=T7j  
accounting class 会计类别 juu"V]Q 1  
accounting date 记帐日期;会计结算日期 Du-Q~I6  
accounting for money 款项核算 ?}uvpB1}  
Accounting Officer 会计主任 "cOBEhn%l  
accounting period 会计报告期;会计期 kA2)T,s74  
accounting policy 会计政策;会计方针 3+ C;zDKa  
accounting practice 会计惯例 d;3f80Kd*  
accounting principle 会计准则 ,WoB)V.{(  
accounting record 会计记录 :a=]<_*x  
accounting report 会计报告 c*(=Glzn  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .7Pp'-hK  
Accounting Society of China 中国会计学会 PKGqu,J,  
accounting statement 会计报表 e-xT.RnQ  
accounting system 会计制度;会计系统 a@ ? Bv  
accounting transaction 会计事项;帐务交易 6@d/k.3p  
accounting treatment 会计处理 v9gaRqi8  
accounting year 会计年度 ]N1,"W}  
accretion 增值;添加 )"00fZL  
accrual 应计项目;应累算数目 b$*G&d5  
accrual basis 应计制;权责发生制 F"tM?V.|  
accrual basis accounting 应计制会计;权责发生制会计 S4E@wLi  
accrue 应累算;应计 '81Rwp  
accrued benefit 应累算利益 OaByfo<S  
accrued charges 应计费用 gaU^l73 ,C  
accrued cumulative preference share dividend 应累算的累积优先股股息 S!iDPl~  
accrued expenses 应累算费用 CWD $\K G  
accrued interest payable 应付利息;应计未付利息 D{+D.4\  
accrued interest receivable 应收利息;应计未收利息 kWbY&]ZO  
accrued right 累算权益 COH.`Tv{*  
accruing profit 应累算的利润  |>Pv2  
accumulated fiscal reserve 累积财政储备 1bCS4fs^>  
accumulated profit 累积利润;滚存溢利 E /ycPqD  
accumulated reserve 累积储备 k6;pi=sYNW  
accumulation of surplus income 累积收益盈余 zHW&i~  
acquired assets 既得资产 LH~ t5  
acquisition 收购;购置;取得 Ml_!)b  
acquisition cost 购置成本 X(]J\?n'  
acquisition expenses 购置费用 g(F2IpUm/  
acquisition of 100% interest 收购全部股权 ^w*vux|F  
acquisition of control 取得控制权 grDz7\i:  
acquisition of fixed assets 购置固定资产 n8&x=Z}Xs  
acquisition of shell “买壳” woU3WS0  
acquisition price 收购价 z+?48 }  
act of God 天灾 HDhG1B"NL  
acting partner 执事合伙人 y8|}bd<Sr  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [} %=& B  
active partner 积极参与的合伙人 (j}edRUnB  
active trading 交投活跃 =?hbi]  
actual circulation 实际流通 <yKyM#4X  
actual cost 实际成本 ve*6WDK,H  
actual expenditure 实际开支;实际支出 fp"GdkO#}i  
actual income 实际入息;实际收入;实际收益 DEenvS`,P  
actual market 现货市场 )Mw 3ZE92  
actual price 现货价;实际价格 j)jt&Gg'  
actual profit 实际利润 J]&nZud`  
actual quotation 实盘;实际价位;实际报价 j<vU[J+gx~  
actual year basis 按实际年度计算 /5:qS\Zl  
actuals 实货 mgBxcmv  
actuarial investigation 精算调查 'G3|PA7v  
actuarial principle 精算原则 =ZARJ40L  
actuarial report 精算师报告  p;vrPS  
Actuarial Society of Hong Kong 香港精算学会 jTok1k  
actuarial valuation 精算师估值 M3q7{w*bM  
actuary 精算师 '/F~vSQsR  
ad referendum agreement 暂定协议;有待覆核的协定 /oU$TaB>(  
ad valorem duty 从价税;按值征税 ]Ai!G7s8P  
ad valorem duty system 从价税制 K`cy97  
ad valorem fee 从价费 I8:G:s:  
ad valorem tariff 从价关税 ~#JX 0J=  
additional allowance 额外免税额 S)A;!}RK6  
additional amount for unexpired risk 未过期风险的额外款额 $K!6T  
additional assessable profit 补加应评税利润 d#HN '(2t  
additional assessment 补加评税 z%/<|`  7  
additional commitment 额外承担 l8N5}!N  
additional commitment vote 额外承担拨款 9!vimu)  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 j!?bE3r~  
additional dependent parent allowance 供养父母额外免税额 $b"Ex>  
additional provision 额外拨款  ev(E  
additional stamp duty 附加印花税 9h^TOZK)  
additional tax 补加税罚款;补加税款 (FNX>2Mv  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <D(|}5qR  
adjudged bankrupt 被裁定破产 `qr.@0whP  
adjudicated bankrupt 裁定破产人 q62U+o9G  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 a(+u"Kr z  
adjudication of bankruptcy 裁定破产;宣告破产 ; HjT  
adjudication of insolvency 裁定无力偿还债务 O:[@?l  
adjusted actual 经调整的实数;调整后的实数 #4?:4Im#  
adjusted current assets 经调整的流动资产;调整后的流动资产 m\J" P'=  
adjusted figure 经调整的数字;调整后的数额 =D?{d{JT  
adjusted liabilities 经调整的负债;调整后的负债 *|/kKvN  
adjusted loss 经调整的亏损;调整后的亏损 VDPq3`$+v{  
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 ~bX ) %jC  
adjusted profit 经调整的利润;调整后的利润 G)y'exk  
adjusted surplus 经调整的盈余额;调整后的盈余额 v 1Jg8L=  
adjusted value 经调整的价值;调整后的价值 8HH\wu$$e  
adjustment 调整;修订;理算〔保险〕 5?gZw;yiv%  
adjustment centre 调剂中心 I6F $@  
adjustment lag 调整过程的时间差距;调整时差 \W})Z72  
adjustment mechanism 调整机制 %Wb$qpa  
adjustment of loss 亏损调整 t)*A#  
adjustment process 调整过程;调整程序 B7BikxUa  
adjustment range 调整幅度 kZvh<NFh_  
administered exchange rate 受管制汇率 m?D k(DJ  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 82Nw 6om6i  
administration expenses 行政费用 !fG`xZ~  
administration fee 手续费;行政费 B?<Z(d7  
administration in bankruptcy 破产管理 sh8(+hg  
administration order 遗产管理令 u&ozc  
administrator 管理人;遗产管理人 vpqMKyy  
administrator of the estate 遗产管理人 uB uwE6  
admission of debt 债项承认书 3` \)Qm  
admission of proof 接纳债权证明 ( 0Z3Ksfj1  
advance 放贷款项;垫付款项;预支款项;预付款项 H3" D$Nv  
advance account 暂支帐目;预付款帐户 jp QmKX  
advance compensation 预付补偿金 >d#6qXKAU  
advance from shareholder 股东垫款 dq$C COC^F  
advance pending reimbursement 预支以待日后付还 de?lO ;8  
advanced economy 先进经济体系 h\$juIQa  
advancement 预付;预付财产 ZE>!]# ,  
advances warrant 垫款令 ;X2(G  
advancing 贷出 0_5j(   
adverse balance 逆差 wa4(tM2  
adverse exchange 逆汇 f:K`M W  
advertisement addressed to shareholders 在报章刊登的致股东通告 VNLggeX'U  
advice for collection 托收通知书 HFd>UdT%  
advice of drawing 提款通知书;汇票通知书 PyfOBse}r  
advice of payment 付款通知 K=C).5=U  
Advisory Committee [Securities and Futures Commission] lw"5p)aB  
谘询委员会〔证券及期货事务监察委员会〕 iVGc\6+'  
Advisory Committee on Diversification 经济多元化谘询委员会 E8.xmTq  
affidavit 誓章;遗产申报誓章 Z<0+<tt  
affidavit of no receipt 述明无收款的誓章 mh8~w~/[  
affiliate 联号;联营公司;附属公司 )C CrO   
affiliated company 附属公司;联号;联营公司 n/]$k4h  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !56gJJ-r  
affordability 负担能力 )z#M_[zC>  
African Development Bank [AfDB] 非洲开发银行 tcxs%yWO1  
after-acquired property 事后取得的财产 iy_\1jB0  
after-hours dealing 市后交易 l6Q75i)eF  
after-tax profit 税后盈利;税后利润;税后溢利 5=.EngG  
agency agreement 代理协议 6|D,`dk3U  
agency expenses 代理机构的开支 /y"Y o  
agency fee 代理费 b(~ gQM  
Agency Law 《代理法》 ;hLne0|)}  
agent 代理人;承销人 /8` S}g+  
agent of company 公司代理人 cAE.I$T(  
agent's fee 代理人费;经纪费 21BlLz  
aggregate 总计;总数;总体数字 5CsJghTw  
aggregate amount 总款额;总额 6uijxia  
aggregate assets and liabilities 总体资产与负债 ep<2u x  
aggregate at constant price 按固定价格计算的总体数字 R]Q4+  
aggregate demand 总需求 e[@q{.  
aggregate gross position 总持仓量 q(yw,]h]{  
aggregate limit 总限额 ,1YnWy *  
aggregate of salaries tax 合计薪俸税 7^~pOFdH  
aggregate performance 总体表现;总体业绩 w^&TG3m1~  
aggregate supply 总体供应 Tdr^~dcQ  
aggregate surplus 总盈余 RkJ\?  
aggregate total 整体总额 u= K?K  
aggregate value 总值;合计价值 o " x& F  
aggregated basis 合计基准 w%1B_PyDg  
aggregated net chargeable income 合计应课税入息实额 ]AGJPuX  
aggregation 合并计算;合计;总和 9 0[gXj  
aggregation of incomes of husband and wife 夫妇入息合并计算 1b'1vp  
aggregation of property 财产的总和 '* +]&~b  
agio 差价;贴水 K`@GN T&  
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》 %&"_=Lc  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m//(1hWv7  
《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》 :!1B6Mc  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment >29eu^~nh  
《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》 NdQXQa?,  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment [JGa3e  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 dxkXt  k  
agreement for a settlement 授产协议 nFlj`k<]Y  
agreement for assignment 转让协议 C<6IiF[>%  
agreement for sale 售卖协议;买卖协议 `\&qk)ZP  
agreement for sale and purchase 买卖协议 flLC\   
agreement for the payment of interest 支付利息协议 AO'B p5:Q  
agreement for the repayment of money 还款协议 O;:8mm%(  
agreement of reinsurance 再保险协议 H+; _fd  
Agricultural Bank of China 中国农业银行 #cQ[ vE)y  
air passenger departure tax 飞机乘客离境税 /s=TLPm  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 oS$&jd  
airport tax 机场税 E<a~ `e  
alcohol duty 酒精税 m \4jiR_o  
alienation 让与;让渡;转让 { >Y<!  
alimony 生活费;赡养费 EG0NikT?  
All Ordinaries Index [AOI] 所有普通股指数 fZXJPy;n  
all risks 全险;综合险 {P(Z{9u%  
All Sales Record for Stock Market 《股票市场成交报告》 9r7QE&.  
Allied Capital Resources Limited 新联财务有限公司 F#iLMO&Q  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 HF5aU:M  
allocation letter 拨款信件 Gz!72H  
allocation of fund 分配款项;预留款项 ^$_a_ft#  
allocation of profit 利润分配;溢利分配 `ivr$b#  
allocation warrant 拨款令 P7 E}^y`e  
allotment 分配;配股 "aP>}5<h  
allotment notice 股份配售通知;配股通知 L"tj DAV  
allotment of shares 股份分配 bsPwTp^  
allowable 可获宽免;免税的 c?eV8h1G  
allowable business loss 可扣除的营业亏损 9GkG'  
allowable expenses 可扣税的支出 :M ix*NCf  
allowance 免税额;津贴;备抵;准备金 k KL^U  
allowance for debts 债项的免税额 (1(3:)@S6  
allowance for depreciation by wear and tear 耗损折旧免税额 Tc\^=e^N?  
allowance for funeral expenses 殡殓费的免税额 `/]8C &u  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $K,rVTU  
allowance for repairs and outgoings 修葺及支出方面的免税额 *s?&)][  
allowance to debtor 给债务人的津贴 E] t:_v  
alteration of capital 资本更改 h.4;-&  
alternate trustee 候补受托人 r em&F'x0V  
amalgamation 合并 Q_6./.GQ  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 z8>KY/c  
ambit of charges 征税范围;收费范围 ?GD{}f33  
amended valuation 经修订的估值 cPI #XPM=  
American Commodities Exchange 美国商品交易所 J}`K&DtM9  
American Express Bank Limited 美国运通银行 @w6^*Z_hQ  
American Stock Exchange 美国证券交易所 @'R4zJ&+S  
amortization 摊销 6l [T Q  
amount due from banks 存放银行同业的款项 O`t ]#  
amount due from banks abroad 存放海外银行同业的款项 Lvv`_  
amount due from holding companies 控股公司欠款 :'Imz   
amount due from local banks 存放本港银行同业的款项 ;csAhkf:S  
amount due to banks 银行同业的存款 P!B\:B%4~]  
amount due to banks abroad 海外银行同业的存款 x}N+vK   
amount due to holding companies 控股公司存款 ]v94U b   
amount due to local banks 本港银行同业的存款 ;-^WUf |  
amount due to outport banks 外埠银行同业的存款 cKF02?)TX  
amount for note issue 发行纸币的款额 ^bL.|vB  
amount of bond 担保契据的款额 I^M3>}p  
amount of consideration 代价款额 s.C-II?e  
amount of contribution 供款数额 9Wx q  
amount of indebtedness 负债款额 og. dYs7W4  
amount of principal of the loan 贷款本金额 8xg:ItJaA0  
amount of rates chargeable 应征差饷数额 yn!LJT[~2  
amount of share capital 股本额 )V)4N[?GC  
amount of sums assured 承保款额 .b  N0!  
amount of variation 变动幅度 #hR}7K+@  
amount of vote 拨款数额 wOHK dQ'  
amount payable 应付款额 RJF1~9  
amount receivable 应收款额 e#kPf 'gL  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9N=Dls  
analysis 分析 rI; e!EW  
ancillary risk 附属风险 a_QO)  
annual account 周年帐目;周年帐目报表;年度决算;年结 kfm8F8sxl  
annual accounting date 年结日期 R\0]\JEc  
annual allowance 每年免税额;年积金;年度津贴;年津 "M_X9n_  
annual balance 年度余额 ;13lu1  
annual disposable income 每年可动用收入 oc\rQ?  
annual estimates 周年预算 |`qur5h`  
annual fee 年费 O+.V,` O  
annual general meeting 周年大会 <&l3bL  
annual growth rate 年增率;每年增长率 \e'>$8%T  
annual long-term supplement 长期个案每年补助金 2lAuO!%  
annual pensionable emolument 可供计算退休金的年薪 "St,4 b  
annual report 年报 MfeW|  
Annual Report on the Consumer Price Index 《消费物价指数年报》 E# e=<R  
annual return 周年报表;周年申报表;每年报税表格 rCYNdfdpp  
Annual Return Rules 《周年报表规则》 $vGl Z<3g  
annual review of consumer prices 每年消费物价回顾 KMoRMCT  
annual roll-forward basis 逐年延展方式 *|euC"5c  
annual salary 年薪 t4h05i  
annual statement 年度报表;年度决算表 4"l(rg  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 6],5X^*Y  
annuitant 年金受益人 6G@_!i*2F  
annuity 年金 z<^HohT  
annuity contract 年金合约 qG=`'%,m  
annuity on human life 人寿年金 ^!pagt^  
antecedent debt 先前的债项 db.iMBki  
ante-dated cheque 倒填日期支票 d+2I+O03  
anticipated expenditure 预期开支 w:M faN*  
anticipated net profit 预期纯利 QdC>fy  
anticipated revenue 预期收入 !WVF{L,/I  
anti-inflation measure 反通货膨胀措施 OWOj|jM  
anti-inflationary stance 反通货膨胀立场 a&XURyp  
apparent deficit 表面赤字 2&$A x  
apparent financial solvency 表面偿债能力 N<N!it  
apparent partner 表面合伙人 x:sTE u@  
application for personal assessment 个人入息课税申请书 ;zSh9H  
application of fund 资金应用 $ZQPf  
application to release as liquidator and to destruct the books of accounts and documents ym(r;mj!  
申请免除清盘人职务及毁灭帐簿与文件 U6.$F#n  
appointed actuary 委任精算师 *<Qn)Az  
appointed auditor 委任核数师;委任审计师 Fo;xA  
appointed trustee 委任的受托人 g&BF#)7C  
appointer 委任人 X`J~3s  
apportioned pro rata 按比例分摊 ]dk~C?H  
apportionment 分配;分摊 x]y~KbdeB  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1S.nqOfx  
apportionment formula 分摊方程式 "'6KQnpZ  
apportionment of estate duty 遗产税的分摊 #@y4/JS&2  
appraisal 估价;评估 <k<  
appreciable growth 可观增长 nBGk%NM 8  
appreciable impact 显着影响 G+\2Aj  
appreciable increase 可观增长 n!3_%K0!r&  
appreciation 增值;升值 c1MALgK~}\  
appreciation against other currencies 相对其他货币升值 mjB%"w!S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 pmQ9i A@=  
appreciation tax 增值税 A5?[j QT0  
appropriation 拨款;拨用;拨付 K-p1v!IC  
appropriation account 拨款帐目 3( AgUq  
Appropriation Bill 拨款法案 zbi[r  
appropriation-in-aid system 补助拨款办法 )ALf!E%{  
approved assets 核准资产 .D)'ZY  
approved basket stock 认可一篮子证券 iSIj ?.  
approved budget 核准预算 AX]lMe  
approved charitable donation 认可慈善捐款 Xv=n+uo  
approved charitable institution 认可慈善机构 L6 hTz'  
approved currency 核准货币;认可货币 193Q  
approved estimates 核准预算 3}LTEsdM  
approved estimates of expenditure 核准开支预算 XQlK}AK  
approved overseas insurer 核准海外保险人 |*OS;FD5  
approved overseas trust company 核准海外信托公司 J qjb@'i  
approved pooled investment fund 核准汇集投资基金 ~{U~9v^v (  
approved provident fund scheme 认可公积金计划 ur*1I/v  
approved provision 核准拨款 ic?6p  
approved redeemable share 核准可赎回股份 3{]i|1&j  
approved regional stock 认可地区性证券 Os?~U/  
approved retirement scheme 认可退休金计划 .xCO_7Rd  
approved subordinated loan 核准附属贷款 KcNEB_i  
arbitrage 套戥;套汇;套利 \f@PEiARG7  
arbitrageur 套戥者;套汇者 3x 'BMAA+  
arbitrary amount 临时款项 A*MlK"  
arrangement 措施;安排;协定 hD # Yz<  
arrears 欠款 +a"A svw2  
arrears of pay 欠付薪酬 EvQN(_  
arrears of revenue 逾期未收税款;逾期未收的帐项 n1.]5c3p  
articles of association 组织章程;组织细则;组织章程细则 3H@TvV/;f  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 duT2:~H2  
ascertainment of profit 确定利润 3vNoD  
"Asia Clear" “亚洲结算系统” &[qL l  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 CKNH/[ ZR,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 rv:,Os_  
Asian Development Fund [ADF] 亚洲发展基金 !Edc]rg7  
Asian dollar bond 亚洲美元债券 jyLpe2 S  
Asian dollar market 亚洲美元市场 Ok2k; +l  
Asian dollar rate 亚洲美元利率 ryN/sjQC  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 " 0K5 /9  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )k <ON~x  
asked price 沽盘;喊价;索价;卖方报价 B.0(}@  
assessable income 应评税入息 r?[PIf  
assessable loss 应评税亏损 rkG*0#k  
assessable profit 应评税利润 9'td}S  
assessable value 应评税值 )uZ<?bkQ  
assessed profit 估定利润 m:II<tv  
assessed value 经评估价值 @&mv4zz&W  
assessment 评税;评定;估价;评税单 |W`1#sP>  
assessment number 评税编号;估价编号 >L?/Ph%d  
assessment of additional tax 补加税评税 YeYFPi#  
assessment of performance 业绩评估;实绩评价 }oj$w?Ex  
Assessor 评税主任 ^nFa'=  
asset price bubbles 资产价格泡沫 9V[|_  
asset-backed securities 具资产保证的证券 @H1pPr  
assets accretion 资产增值 .nKyB'uV  
assets and liabilities 资产与负债 I zM=?,`  
assets betterment statement 资产递增表;资产改进表 G@ BrU q  
assets lending 实物放款;有抵押贷款 DJ[U^dWRn  
assets of the company passing on the death 死者去世时转移的公司资产 KX[_eO L  
assets pledged as security for liabilities 用作负债抵押的资产 nPR_:_^  
assets portfolio 资产投资组合 #B;`T[  
assets price 资产价格 b ]1SuL  
assets quality 资产质素 `c(,_o a{  
assets realization 资产变现 2AzF@Pi^z  
assets refinancing arrangement 资产再集资安排 W>bhSKV%  
assets securitization 资产证券化 L8T T54fM  
assets situated outside Hong Kong 在香港以外地方的资产 c^Rz?2x  
assets stripping 削减资产;拆卖资产 'O \YL(j_e  
assets value 资产值 8/ZJkI  
assignee 承让人 ^['%wA%  
assignment 转让;转让书;转让契 ?R;5ErZ  
assignment of interest 权益转让 B`iQN7fd  
assignment of letters patent and trade mark 专利证书及商标转让 {jJUS>  
assignment of property 物业转让;物业转让书 {~[H"h537t  
assignment right 转让权 IP-CN  
assignor 转让人 3E y#?   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ?b^VEp.;}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 m/cbRuPWgP  
associate member 附属会员 {KdC5 1"Nv  
associated body corporate 相联法人团体 hc`9Y  
associated company 相联公司;联属公司 -Z4J?b  
associated corporation 相联法团 f(|qE(  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] DTl M}  
公认会计师公会〔英国〕 nxA]EFS  
Association of Futures Exchange Brokers 香港期货经纪协会 ~; Ss)d  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Kg~<h B6  
association of underwriters 承保人组织 s~IOc%3  
assumption of control 接管 bxqXFy/I  
assurance 担保;保险;转易;转易书 "z=A=~~<{  
assurance of interest 权益的转易 Iwize,J~X  
at 19XX price 按一九XX年价格计算 HC?yodp^  
at a discount 按赔价计算;按贴水价格计算;打折扣 NA]7qb%%<  
at a premium 按溢价计算;按升水价格计算 DN&ZRA  
at call 通知付款;按通知 ]Qkto4DQ5  
at constant market price 按固定市价计算 gt';_  
at constant price 按固定价格计算 7$8z}2  
at cost 按成本计算 yodJGGAzk  
at current market price 按当时市价计算;按现时市价计算 eW1$;.^  
at current price 按当时价格计算;按现时价格计算 NQ'^ z  
at factor cost 按要素成本计算;按生产要素成本计算 - EF(J  
at money-of-the-day price 按付款当日价格计算 3wX{U8mrg  
at or better 按指定或较佳价位〔买卖指令〕 n AoGG0$5  
at par 按面值计算;平价 ^ B=x-G.  
at sight 见票即付 c^6v7wT5  
at the close 按收市盘 &oWWc$  
at the opening 按开市盘 6@]Xwq  
attestation 见证;见证条款 |n}W^}S5  
at-the-money option 平价期权 fh b&_T  
attorney 受权人;受托代表人 awHfd5nRS  
attornment 新拥有人承认书 ^t*+hFEI  
attributable profit 可归属利润 X']>b   
attributable share value 可归属股份价值 Ke&lGf"5  
Auckland Stock Exchange 奥克兰证券交易所 ^R,5T}J.  
auction 拍卖 ,b-wo  
auctioneer 拍卖商 x/[i &Gkv  
audit 审计;核数 5caYA&R  
Audit Commission 审计署 p87s99  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^W_}Gd<-#Y  
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〕 q&<#)#+  
audit review 帐目审查 0s$g[Fw<.  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 R`76Ae`R8  
audited account 审计帐目;经审计的帐目 { )'D<:T  
audited annual account 经审计的周年帐目 j72cSRv  
audited balance sheet 经审计的资产负债表 F}H!vh[  
auditor 核数师;核数主任;审计师 ~9kvC&/{[  
auditor's certificate 核数师证明书;审计师证明书 y z9`1R2c  
auditor's report 核数师报告;审计师报告 6KnD(im  
Aussie bond 澳元债券 7@fd[  
austerity budget 紧缩预算 >, 234ab=d  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 B 0 K2Uw  
Australia All Ordinaries Index 澳洲所有普通股票指数 :`:<JA3,  
Australian Dollar [AUD] 澳元 ?9H7Twi+T  
Australian Options Market 澳大利亚期权市场 7/PHg)&  
Australian Securities Commission 澳洲证券事务监察委员会 O.& 6J/  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会  7z<!2  
Australian Stock Exchange 澳大利亚证券交易所 Pu/0<Orp7  
Austrian Schilling [ATS] 奥地利先令 2O<S ig=  
authentication 认证;鉴证 tborRi)  
authority to purchase 委托购买证;委购书 Mky$#SI11  
authorization 认可;核准;授权;授权书 ~q4DePVE  
authorization by direction 指示授权 p\+#`] Q7}  
authorization by instruction 指令授权 _q6+]  
authorization by warrant 令状授权 7 aDI6G  
authorization of unit trust 单位信托的认可 oq8~PTw  
authorized agent 指定代理人 ^}/YGAA  
authorized capital 法定资本 1G.+)*:3  
authorized clerk 出市员 Vq9hAD|k  
authorized dealer 认可交易商 ;2L=WR%  
authorized financial institution 认可财务机构 82O`<Ci  
authorized fund 认可基金 Gk[P-%%b /  
authorized fund house 获授权的基金公司;认可基金公司 Kw!`u^>  
authorized institution 认可机构 JGj_{|=:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m+OR W"o  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ei\X/Z*q%P  
authorized insurer 获授权保险人;获认可承保人 B{)Du :)  
authorized investment 特准投资项目 *zX<`E  
authorized person 获授权人 zE<vFP-1v  
authorized representative 获授权代表 yA%[ u.{  
authorized share capital 法定股本 _x UhDu%  
automated quotation system 自动报价系统 De>pIN;B>  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (]7@0d88  
自动交易系统〔香港期货交易所有限公司〕 Ae ue:u>  
automatic adjustment mechanism 自动调整机制 * +OAc `8  
automatic adjustment system 自动调整系统 &RROra  
Automatic Clearing House 自动票据交换所  }Ecm  
automatic exchange rates accumulation system 自动化汇率累集系统 Y Nq<%i!>  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ,pLesbI  
automatic teller machine [ATM] 自动柜员机 q8kt_&Ij  
autopay 自动转帐 _ORW'(:Z  
available assets 可用资产 R`1$z8$  
available fiscal reserve 现存财政储备 t:M>&r:BL  
available profit 可用利润 nF=Ig-NX^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 A=XM(2{aN  
average 平均;平均数;海损 zcxG%? Q  
average basic salary 平均基本薪金 YmF`7W  
average consumer expenditure 平均消费开支;一般消费开支 o,aI<5"  
average cost 平均成本 HH+rib'u  
average cost of land production 增辟土地平均成本 @kqy!5)K  
average daily turnover 平均每日成交额 ^' [|  
average daily wage rate 平均每日工资率 JRodYXjE  
average expenditure pattern 平均开支模式 IgFz[)  
average growth rate 平均增长率 {|rwIRe  
average net fixed assets 固定资产平均净值 ZT^PL3j+  
average of relatives 相对价格平均数 *-P@|eg  
average price 平均价格 2l\Oufer"  
average propensity to consume 平均消费倾向;一般消费倾向 >Zr/U!W*?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 .S5&MNE  
average rate 平均率 0j_!)B  
average revenue 平均收入;平均收益 D~mGv1t"  
average stock 平均库存;平均存货 ~+T~}S  
average yearly rent 平均年租 }'@*Olj  
avoidance of double taxation 避免双重课税 OKf/[hyu  
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  z!F?#L5  
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