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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: 00p 7sZU^  
A share A股;甲类股份 w;(gi  
abatement of tax 减税;减扣免税额 mI0r,Z*+M  
ABN AMRO Bank N.V. 荷兰银行 MD)"r>k  
above-the-line expenditure 线上项目支出;经常预算支出 D^{:UbN  
above-the-line receipt 线上项目收入;经常预算收入 Z^l!y5s/H  
ABSA Asia Limited 南非联合亚洲有限公司 ChGM7uu2  
absolute change 绝对数值变更 gK(4<PO'  
absolute expenditure 实际开支 !O-+ h0Z  
absolute guideline figure 绝对准则数字 @FV;5M:I  
absolute interest 绝对权益 .g~@e_;):  
absolute order of discharge 绝对破产解除令 a\w | tf  
absolute profit margin 绝对利润幅度 (?!0__NN;  
absolute value 实值;绝对值 E-D5iiF  
absolutely vested interest 绝对既得权益 Uk9g^\H<D  
absorbed cost 已吸收成本;已分摊成本 ni> ;8O]=  
absorption 吸收;分摊;合并 NjxW A&[ng  
absorption rate 吸收率;摊配率;分摊率 m+UdT854  
ACB Finance Limited 亚洲商业财务有限公司 Q(6(Scp{  
acceptable form of reciprocity 合理的互惠条件 (ZK >WoV  
acceptable rate 适当利率;适当汇率 jh G7sS|  
acceptance agreement 承兑协议 (0Cszm.  
acceptance for honour 参加承兑 hl:eF:'hm  
acceptor 承兑人;接受人;受票人 { 1%ZyY  
acceptor for honour 参加承兑人 .B13)$C  
accident insurance 意外保险 G#: !wI  
Accident Insurance Association of Hong Kong 香港意外保险公会 mW-W7-JhO7  
accident insurance scheme 意外保险计划 E'8Bw7Tz  
accident year basis 意外年度基准 'qJ-eQ7e  
accommodation 通融;贷款 02[II_< 1  
accommodation bill 通融票据;空头票据 R!,)?j;  
accommodation party 汇票代发人 -/%jeDKp  
account balance 帐户余额;帐户结余 Jf$wBPg  
account book 帐簿 o }A #-   
account collected in advance 预收款项 ea0tx3'  
account current book 往来帐簿 HqBPY[;s  
account of after-acquired property 事后取得的财产报告 >G2-kL_  
account of defaulter 拖欠帐目 D3xaR   
account payable 应付帐款 CE,O m^  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 @U{M"1zZe  
account receivable 应收帐款 #:|?t&On  
account receivable report 应收帐款报表 JZzf,G:  
account statement 结单;帐单;会计财务报表 RHVv}N0  
account title 帐户名称;会计科目 '.yWL  
accountant's report 会计师报告 F*}Q^%  
Accountant's Report Rules 会计师报告规则 |sa7Y_  
accounting and auditing procedure 会计与审计程序;会计与核数程序 5-HJ&Q  
Accounting Arrangements 《会计安排》 ,d>~='  
accounting basis 会计基础 2hJ3m+N^  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,~xU>L^  
Accounting Circular 《会计通告》 ssITe., ny  
accounting class 会计类别 >` QX xTn  
accounting date 记帐日期;会计结算日期 g{hA,-3  
accounting for money 款项核算 Rk%M~D*-  
Accounting Officer 会计主任 +3>/,w(x  
accounting period 会计报告期;会计期 G3+a+=e  
accounting policy 会计政策;会计方针 D~OhwsL4  
accounting practice 会计惯例 %k #Nu  
accounting principle 会计准则 *hs<Ez.cC  
accounting record 会计记录 p0y?GNQ  
accounting report 会计报告 !h>$bm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 p,\bez  
Accounting Society of China 中国会计学会 {K4t8T]  
accounting statement 会计报表 j#P4Le[t  
accounting system 会计制度;会计系统 tcEf ~|3  
accounting transaction 会计事项;帐务交易 i%PHYSJ.  
accounting treatment 会计处理 YBIe'(p  
accounting year 会计年度 MIF[u:&  
accretion 增值;添加 @^cgq3H'  
accrual 应计项目;应累算数目 [; ?{BB  
accrual basis 应计制;权责发生制 0DIM]PS  
accrual basis accounting 应计制会计;权责发生制会计 kZ-~ ;fBe  
accrue 应累算;应计 ,7jiHF  
accrued benefit 应累算利益 *.%)rm  
accrued charges 应计费用 Y0O<]2yVx  
accrued cumulative preference share dividend 应累算的累积优先股股息 y~c[sW   
accrued expenses 应累算费用 ptyDv  
accrued interest payable 应付利息;应计未付利息 h) PB  
accrued interest receivable 应收利息;应计未收利息 o!r4 frP  
accrued right 累算权益 ysJhP .  
accruing profit 应累算的利润 OCO,-(  
accumulated fiscal reserve 累积财政储备 Q EGanpz  
accumulated profit 累积利润;滚存溢利 ({ kGK0  
accumulated reserve 累积储备 rqe_zyc&  
accumulation of surplus income 累积收益盈余 6XL9 qb~X  
acquired assets 既得资产 /{ MH'  
acquisition 收购;购置;取得 efkie}  
acquisition cost 购置成本 e=;@L3f  
acquisition expenses 购置费用 UN?T}p- oF  
acquisition of 100% interest 收购全部股权 h;UdwmT  
acquisition of control 取得控制权 Pq\V($gN  
acquisition of fixed assets 购置固定资产 Rn(F#tI  
acquisition of shell “买壳” I+?$4SC  
acquisition price 收购价 u$,Wyi )L  
act of God 天灾 zGd*Q5l  
acting partner 执事合伙人 , gr&s+  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |ezO@  
active partner 积极参与的合伙人 mRnzP[7-\)  
active trading 交投活跃 V'f5-E0  
actual circulation 实际流通 F"f}vl  
actual cost 实际成本 *5'6 E'  
actual expenditure 实际开支;实际支出 >\x_"oR  
actual income 实际入息;实际收入;实际收益 pD_eo6xX  
actual market 现货市场 Ldj^O9p(  
actual price 现货价;实际价格 h8= MVh(I  
actual profit 实际利润 <T.#A8c  
actual quotation 实盘;实际价位;实际报价 C\ 2 >7  
actual year basis 按实际年度计算 YSz$` 7i  
actuals 实货 ?CW^*So  
actuarial investigation 精算调查 :mV7)oWH  
actuarial principle 精算原则 _E<O+leWf  
actuarial report 精算师报告 X1V}%@3:  
Actuarial Society of Hong Kong 香港精算学会 _ KhEwd  
actuarial valuation 精算师估值 ]#-/i2-K  
actuary 精算师 VBsFT2XiL  
ad referendum agreement 暂定协议;有待覆核的协定 iLd"tn'  
ad valorem duty 从价税;按值征税 f+aS2k(e>  
ad valorem duty system 从价税制 QRZTT qG  
ad valorem fee 从价费 9Glfi@.  
ad valorem tariff 从价关税 *ez~~ Y  
additional allowance 额外免税额 '"fU2M<.  
additional amount for unexpired risk 未过期风险的额外款额 nP{sCH 1  
additional assessable profit 补加应评税利润 Z=Y_;dS9  
additional assessment 补加评税 0CVsDVA  
additional commitment 额外承担 \%?8jQ'tX  
additional commitment vote 额外承担拨款 t"bPKFRy9E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ocA'goI-  
additional dependent parent allowance 供养父母额外免税额 I1 R\Ts@  
additional provision 额外拨款 c;8"vJ  
additional stamp duty 附加印花税 031.u<_  
additional tax 补加税罚款;补加税款 I%Po/+|+  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 >-|90CSdSJ  
adjudged bankrupt 被裁定破产 < J<;?%]  
adjudicated bankrupt 裁定破产人 0m YZ7S5g  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 g9weJ6@}M  
adjudication of bankruptcy 裁定破产;宣告破产 + yP[(b/  
adjudication of insolvency 裁定无力偿还债务 ZJI1NCBZ  
adjusted actual 经调整的实数;调整后的实数 Up/u|A$0V  
adjusted current assets 经调整的流动资产;调整后的流动资产 07LL)v~  
adjusted figure 经调整的数字;调整后的数额 C(1A8  
adjusted liabilities 经调整的负债;调整后的负债 > ?{iv1  
adjusted loss 经调整的亏损;调整后的亏损 XG\a-dq[  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Vh.;p.!e  
adjusted profit 经调整的利润;调整后的利润 OxHw1k  
adjusted surplus 经调整的盈余额;调整后的盈余额 6=g]Y!o$  
adjusted value 经调整的价值;调整后的价值 Yx}"> ;\  
adjustment 调整;修订;理算〔保险〕 ?(NT!es  
adjustment centre 调剂中心 5IE+M  
adjustment lag 调整过程的时间差距;调整时差 <&Y}j&(  
adjustment mechanism 调整机制 >gZk 581/  
adjustment of loss 亏损调整 bHQKRV  
adjustment process 调整过程;调整程序 )<x;ra^  
adjustment range 调整幅度 X?v ^>mA  
administered exchange rate 受管制汇率 N4` 9TN7  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &(uF&-PwO4  
administration expenses 行政费用 o )nT   
administration fee 手续费;行政费 wp]7Lx?F  
administration in bankruptcy 破产管理 @F(3*5c_Y  
administration order 遗产管理令 =y-!k)t  
administrator 管理人;遗产管理人 ?Str*XA;  
administrator of the estate 遗产管理人 Rqb{)L X*  
admission of debt 债项承认书 ?4,*RCaI  
admission of proof 接纳债权证明 ~q]|pD"\K|  
advance 放贷款项;垫付款项;预支款项;预付款项 :a f;yu  
advance account 暂支帐目;预付款帐户 Q1ABnacR  
advance compensation 预付补偿金 }2BH_  2  
advance from shareholder 股东垫款 [>M*_1F  
advance pending reimbursement 预支以待日后付还 cxP9n8CuT  
advanced economy 先进经济体系 mb~=Xyk&  
advancement 预付;预付财产 '^oGDlkr H  
advances warrant 垫款令 ahi57r[  
advancing 贷出 C@UJOB  
adverse balance 逆差 hDD~,/yVxs  
adverse exchange 逆汇 y5AXL5  
advertisement addressed to shareholders 在报章刊登的致股东通告 c2\rjK   
advice for collection 托收通知书 &t*8oNwSs  
advice of drawing 提款通知书;汇票通知书 TH(Lzrbg  
advice of payment 付款通知 Z*vpQBbu  
Advisory Committee [Securities and Futures Commission] S`2mtg  
谘询委员会〔证券及期货事务监察委员会〕 d[>N6?JA/  
Advisory Committee on Diversification 经济多元化谘询委员会 +zVcOS*-  
affidavit 誓章;遗产申报誓章 2NA rE@  
affidavit of no receipt 述明无收款的誓章 sQ>B_Y!  
affiliate 联号;联营公司;附属公司 b!^M}s6  
affiliated company 附属公司;联号;联营公司 RZ<+AX9R  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 j_6`s!Yw  
affordability 负担能力 LE0J ;|1  
African Development Bank [AfDB] 非洲开发银行 ~g K-5}%!  
after-acquired property 事后取得的财产 7k`*u) Q  
after-hours dealing 市后交易 mOz&6T<|  
after-tax profit 税后盈利;税后利润;税后溢利 p'%: M  
agency agreement 代理协议 ~*PK080N}  
agency expenses 代理机构的开支 uku}Mr"p  
agency fee 代理费 lEyG9Xvi  
Agency Law 《代理法》 FQ_%)Ty2  
agent 代理人;承销人 _r<zSH%  
agent of company 公司代理人 <9d-Hz  
agent's fee 代理人费;经纪费 -e`oW.+  
aggregate 总计;总数;总体数字 IB#iJ# ,  
aggregate amount 总款额;总额 1|l)gfcP  
aggregate assets and liabilities 总体资产与负债 VT5cxB<  
aggregate at constant price 按固定价格计算的总体数字 <>T&ab@dE(  
aggregate demand 总需求 =;k+g?.@I  
aggregate gross position 总持仓量 d Ik8TJ  
aggregate limit 总限额 fOK+DT~  
aggregate of salaries tax 合计薪俸税 StdS$XW  
aggregate performance 总体表现;总体业绩 O7'<I|aD  
aggregate supply 总体供应 p29yaM  
aggregate surplus 总盈余 MR?*GI's  
aggregate total 整体总额 [B"dH-r7  
aggregate value 总值;合计价值 C`yvBt40r  
aggregated basis 合计基准 Uaus>Frx.T  
aggregated net chargeable income 合计应课税入息实额 =YXe1$ $  
aggregation 合并计算;合计;总和 U=&^H!LVY  
aggregation of incomes of husband and wife 夫妇入息合并计算 4[LLnF--  
aggregation of property 财产的总和 ElEv(>G*  
agio 差价;贴水 ]M+VSU  
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》 Z92iil;t  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~|r'2V*  
《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》 eC+"mhB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment jsNH`"  
《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》 =.qm8+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment cD'HQ3+  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 LL= Z$U $  
agreement for a settlement 授产协议 Z#OhYm+y  
agreement for assignment 转让协议  /i-xX*  
agreement for sale 售卖协议;买卖协议 WNn[L=f  
agreement for sale and purchase 买卖协议 o[bE  
agreement for the payment of interest 支付利息协议 96"yNqBf  
agreement for the repayment of money 还款协议 V9fGVDl;  
agreement of reinsurance 再保险协议 +{")E)  
Agricultural Bank of China 中国农业银行 <fC@KY>#  
air passenger departure tax 飞机乘客离境税 ` j&0VIU>>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ()QOZ+x_!  
airport tax 机场税 FG DGWcRw~  
alcohol duty 酒精税 7K>D@O  
alienation 让与;让渡;转让 "EcX_>  
alimony 生活费;赡养费 |+Hp+9J  
All Ordinaries Index [AOI] 所有普通股指数 &dhcKO<4  
all risks 全险;综合险 %Y cxC0S[  
All Sales Record for Stock Market 《股票市场成交报告》 kf%&d}2to  
Allied Capital Resources Limited 新联财务有限公司 9 3W  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .N~PHyXZR  
allocation letter 拨款信件 y*VQ]aJ  
allocation of fund 分配款项;预留款项 KA5~">l  
allocation of profit 利润分配;溢利分配 ]^J+-c  
allocation warrant 拨款令 v`#j  
allotment 分配;配股 KGV.S  
allotment notice 股份配售通知;配股通知 !US8aT  
allotment of shares 股份分配 c;:">NR  
allowable 可获宽免;免税的 w(76H^e  
allowable business loss 可扣除的营业亏损 ID67?:%r  
allowable expenses 可扣税的支出 K3vseor  
allowance 免税额;津贴;备抵;准备金 v2 29H<  
allowance for debts 债项的免税额 ..t,LU@|  
allowance for depreciation by wear and tear 耗损折旧免税额 0>,.c2),  
allowance for funeral expenses 殡殓费的免税额 Vq3gceo'0A  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }xAie(  
allowance for repairs and outgoings 修葺及支出方面的免税额 N$\ bg|v  
allowance to debtor 给债务人的津贴 [>W"R1/  
alteration of capital 资本更改 KQG-2oW  
alternate trustee 候补受托人 EMVk:Vt]  
amalgamation 合并 1R0ffP]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?QCmSK=L  
ambit of charges 征税范围;收费范围 w)+wj[6 E  
amended valuation 经修订的估值 V]I:2k5  
American Commodities Exchange 美国商品交易所 ?PBa'g  
American Express Bank Limited 美国运通银行  9R9__w;  
American Stock Exchange 美国证券交易所 Y3#Nux%  
amortization 摊销 L'zE<3O'3  
amount due from banks 存放银行同业的款项 uije#cj#O  
amount due from banks abroad 存放海外银行同业的款项 ,:D=gQ@`  
amount due from holding companies 控股公司欠款 a}:A,t<6  
amount due from local banks 存放本港银行同业的款项 z]^+^c_  
amount due to banks 银行同业的存款 D Irgq|8  
amount due to banks abroad 海外银行同业的存款 HXQ e\r  
amount due to holding companies 控股公司存款 `I5O4|K)  
amount due to local banks 本港银行同业的存款 +c^_^Z$_4o  
amount due to outport banks 外埠银行同业的存款 s|Z:}W?{  
amount for note issue 发行纸币的款额 `W@T'T"  
amount of bond 担保契据的款额 ?b||Cr  
amount of consideration 代价款额 =43I1&_   
amount of contribution 供款数额 ldA!ou7  
amount of indebtedness 负债款额 QX[Djz0H8  
amount of principal of the loan 贷款本金额 >^a$  
amount of rates chargeable 应征差饷数额 YEzU{J  
amount of share capital 股本额 6cJ<9i &  
amount of sums assured 承保款额 "jMqt9ysN  
amount of variation 变动幅度 JnfqXbE  
amount of vote 拨款数额 4-mVB wq  
amount payable 应付款额 >~_J q|KBB  
amount receivable 应收款额 6+.>5e  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 S]}}A  
analysis 分析 n.*3,4.]  
ancillary risk 附属风险 PU W[e%  
annual account 周年帐目;周年帐目报表;年度决算;年结 i+g~ Uj}h  
annual accounting date 年结日期 ,V,f2W 4  
annual allowance 每年免税额;年积金;年度津贴;年津 =I2@/,  
annual balance 年度余额 P?kx  
annual disposable income 每年可动用收入 RctU'T  
annual estimates 周年预算 |,b2b2v ?  
annual fee 年费 "!O1j r;  
annual general meeting 周年大会 8p&kLo&  
annual growth rate 年增率;每年增长率 4'',6KJ@  
annual long-term supplement 长期个案每年补助金 LheFQ A  
annual pensionable emolument 可供计算退休金的年薪 $.pTB(tO  
annual report 年报 o\Uu?.-<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 1BJ<m5/1%  
annual return 周年报表;周年申报表;每年报税表格 6B0# 4Qrv  
Annual Return Rules 《周年报表规则》 Gav"C{G  
annual review of consumer prices 每年消费物价回顾 ;j{7!GeKa  
annual roll-forward basis 逐年延展方式 lwc5S `"  
annual salary 年薪 we3tx{j  
annual statement 年度报表;年度决算表 gH[,Xx?BN!  
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 Ojq]HM6f  
annuitant 年金受益人 zJ+3g!  
annuity 年金 w/W7N   
annuity contract 年金合约 \<~}o I  
annuity on human life 人寿年金 N2BI_,hI1  
antecedent debt 先前的债项 i31<].|kA*  
ante-dated cheque 倒填日期支票 `H>b5  
anticipated expenditure 预期开支 gxwo4.,  
anticipated net profit 预期纯利 ,MQVE  
anticipated revenue 预期收入 Oe51PEqn  
anti-inflation measure 反通货膨胀措施 RT^v:paNT2  
anti-inflationary stance 反通货膨胀立场 9Hd;35 3Q  
apparent deficit 表面赤字 !;S"&mcPDJ  
apparent financial solvency 表面偿债能力 .[?BlIlm  
apparent partner 表面合伙人 OR:[J5M)  
application for personal assessment 个人入息课税申请书 qz!Ph5 (  
application of fund 资金应用 kbYeV_OwM  
application to release as liquidator and to destruct the books of accounts and documents Bq@zaMv  
申请免除清盘人职务及毁灭帐簿与文件 /`[!_4i  
appointed actuary 委任精算师 LvcuZZ`1a  
appointed auditor 委任核数师;委任审计师 P ZxFZvE  
appointed trustee 委任的受托人 F30 ]  
appointer 委任人  W^Y#pn  
apportioned pro rata 按比例分摊 SHV4!xP-V  
apportionment 分配;分摊 !4WEk  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c pk^!@c  
apportionment formula 分摊方程式 i^)WPP>4Aw  
apportionment of estate duty 遗产税的分摊 )0k']g5  
appraisal 估价;评估 n2 {SV  
appreciable growth 可观增长 }s_hD`'  
appreciable impact 显着影响 6.5wZN9<|  
appreciable increase 可观增长 =>|C~@C?  
appreciation 增值;升值 PFM' & ;V  
appreciation against other currencies 相对其他货币升值 (&[[46  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 +H_MV=A^  
appreciation tax 增值税 )55\4<ty  
appropriation 拨款;拨用;拨付 d--'Rn5  
appropriation account 拨款帐目 pu+ur=5&  
Appropriation Bill 拨款法案 i%-Ld Ka}"  
appropriation-in-aid system 补助拨款办法 {^}0 G^  
approved assets 核准资产 S|em[D[Y^  
approved basket stock 认可一篮子证券 /*$hx@ih  
approved budget 核准预算 fuUm}N7  
approved charitable donation 认可慈善捐款 ujr(K=E  
approved charitable institution 认可慈善机构 Y ya`&V  
approved currency 核准货币;认可货币 A(8n  
approved estimates 核准预算 JBC$Ku  
approved estimates of expenditure 核准开支预算 =WG=C1Z  
approved overseas insurer 核准海外保险人 xyA-P& N  
approved overseas trust company 核准海外信托公司 /6K Il  
approved pooled investment fund 核准汇集投资基金 krB'9r<wa`  
approved provident fund scheme 认可公积金计划 x[(?#  
approved provision 核准拨款 ,+`HQdq  
approved redeemable share 核准可赎回股份 rY0u|8.5Q  
approved regional stock 认可地区性证券 -F\qnsZ2  
approved retirement scheme 认可退休金计划 [q*%U4qGO  
approved subordinated loan 核准附属贷款 g5Z#xszj+  
arbitrage 套戥;套汇;套利 !TKkec8$  
arbitrageur 套戥者;套汇者 p`F9Amb  
arbitrary amount 临时款项 *|% ^0#$c  
arrangement 措施;安排;协定 B=Ym x2A9]  
arrears 欠款 . ]@=es  
arrears of pay 欠付薪酬 =JS;;PzX[  
arrears of revenue 逾期未收税款;逾期未收的帐项 y "w|g~x]c  
articles of association 组织章程;组织细则;组织章程细则 pZ(Fx&fy  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +nL+ N  
ascertainment of profit 确定利润 D)@XoM(  
"Asia Clear" “亚洲结算系统”  k5`OH8G  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 j(rL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 '?QuJFki  
Asian Development Fund [ADF] 亚洲发展基金 ;eL9{eF  
Asian dollar bond 亚洲美元债券 "*z_O  
Asian dollar market 亚洲美元市场 @U{<a#  
Asian dollar rate 亚洲美元利率 :hRs`=d"r  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ju2l?Rr X  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8RW&r  
asked price 沽盘;喊价;索价;卖方报价 V\]" }V)"  
assessable income 应评税入息 p(F" /  
assessable loss 应评税亏损 1f'Hif*r_X  
assessable profit 应评税利润 Wg`AZ=t  
assessable value 应评税值 tK(g-u0N`(  
assessed profit 估定利润 _>m-AI4^  
assessed value 经评估价值 44ed79ly0)  
assessment 评税;评定;估价;评税单 hm*cw[#O1x  
assessment number 评税编号;估价编号 1oLv.L  
assessment of additional tax 补加税评税 D*PYr{z'  
assessment of performance 业绩评估;实绩评价 O81X ;JdP3  
Assessor 评税主任 errH>D~  
asset price bubbles 资产价格泡沫 o Y}]UB>  
asset-backed securities 具资产保证的证券 DZS]AC*  
assets accretion 资产增值 BYrZEVM9  
assets and liabilities 资产与负债 :1ecx$  
assets betterment statement 资产递增表;资产改进表 !y:%0{l  
assets lending 实物放款;有抵押贷款 @|}BXQNd  
assets of the company passing on the death 死者去世时转移的公司资产 +|iYg/2  
assets pledged as security for liabilities 用作负债抵押的资产 AK!hK>u`  
assets portfolio 资产投资组合 }n_p$g[Nj/  
assets price 资产价格 /93l74.w  
assets quality 资产质素 wC_l@7 t  
assets realization 资产变现 epHJ@W@#  
assets refinancing arrangement 资产再集资安排 ulFzZHJ  
assets securitization 资产证券化 wXMDh$  
assets situated outside Hong Kong 在香港以外地方的资产 $~0Q@):  
assets stripping 削减资产;拆卖资产 WE6a'  
assets value 资产值 B/JO~;{  
assignee 承让人 v1JS~uDz  
assignment 转让;转让书;转让契 7dG 79H  
assignment of interest 权益转让 *OJ/V O  
assignment of letters patent and trade mark 专利证书及商标转让 -|k)tvAm  
assignment of property 物业转让;物业转让书 LQ11ba  
assignment right 转让权 J5p"7bc  
assignor 转让人 3.d"rl  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 #11NPo9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Uxfl_@lJ  
associate member 附属会员 57a2^  
associated body corporate 相联法人团体 'ly?P8h  
associated company 相联公司;联属公司 "gtHTqheH  
associated corporation 相联法团 [H<bh%  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] O,bkQY$v  
公认会计师公会〔英国〕 .nu @ o40  
Association of Futures Exchange Brokers 香港期货经纪协会 T<3BT  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 fKC3-zm  
association of underwriters 承保人组织 %3q0(Xl  
assumption of control 接管 /MMd`VrC2  
assurance 担保;保险;转易;转易书 Migd(uw'  
assurance of interest 权益的转易 u 's`*T@.  
at 19XX price 按一九XX年价格计算 3A:q7#m  
at a discount 按赔价计算;按贴水价格计算;打折扣 n<sd!xmqFx  
at a premium 按溢价计算;按升水价格计算 v~3B:k:?l  
at call 通知付款;按通知 \<Sv3xy&O  
at constant market price 按固定市价计算 YJg,B\z}  
at constant price 按固定价格计算 0~wF3BgV  
at cost 按成本计算 9SlNq05G7  
at current market price 按当时市价计算;按现时市价计算 eI.2`)>  
at current price 按当时价格计算;按现时价格计算 $Nrm!/)*'}  
at factor cost 按要素成本计算;按生产要素成本计算 X"gCR n%tn  
at money-of-the-day price 按付款当日价格计算 A[IL H_w  
at or better 按指定或较佳价位〔买卖指令〕 NjPDX>R\K  
at par 按面值计算;平价 8dD2  
at sight 见票即付 <!-sZ_qq  
at the close 按收市盘 W?yd#j  
at the opening 按开市盘 b*a2,MiM  
attestation 见证;见证条款 ^;,M}|<h  
at-the-money option 平价期权 4n#ov=)-~  
attorney 受权人;受托代表人 iv`O /T  
attornment 新拥有人承认书 iovfo2!hD  
attributable profit 可归属利润 ~DRmON5 M  
attributable share value 可归属股份价值 F' U 50usV  
Auckland Stock Exchange 奥克兰证券交易所 |@,|F:h<M  
auction 拍卖 NK|?y  
auctioneer 拍卖商 /525w^'pd  
audit 审计;核数 f/WQ[\<!I  
Audit Commission 审计署 iGB_{F~t4}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T=hho Gn  
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〕 v_e9}yI   
audit review 帐目审查 />'V!iWyz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;.xoN|Per  
audited account 审计帐目;经审计的帐目 J q{7R  
audited annual account 经审计的周年帐目 xtPLR/Z  
audited balance sheet 经审计的资产负债表 L9pvG(R%  
auditor 核数师;核数主任;审计师 lis/`B\x  
auditor's certificate 核数师证明书;审计师证明书 *  tCS  
auditor's report 核数师报告;审计师报告 JN^ &S  
Aussie bond 澳元债券 SN4Q))dAU  
austerity budget 紧缩预算 `%+ mO88o  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xq6cKtSv  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,+`61J3W  
Australian Dollar [AUD] 澳元 (-]r~Ol^  
Australian Options Market 澳大利亚期权市场 q-nSLE+_;  
Australian Securities Commission 澳洲证券事务监察委员会 [I4ege>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Kvsh  
Australian Stock Exchange 澳大利亚证券交易所 hcVJBK  
Austrian Schilling [ATS] 奥地利先令 eh1Q7 ~  
authentication 认证;鉴证 o6f_l^+H  
authority to purchase 委托购买证;委购书 nJPyM/p  
authorization 认可;核准;授权;授权书 vR0 ];{  
authorization by direction 指示授权 cvwhSdZu8  
authorization by instruction 指令授权 dKl^jsd  
authorization by warrant 令状授权 hTP:[w)  
authorization of unit trust 单位信托的认可 6wco&7   
authorized agent 指定代理人 98 8]}{w  
authorized capital 法定资本 | mu+9   
authorized clerk 出市员 %uv?we7  
authorized dealer 认可交易商 P oEqurH0  
authorized financial institution 认可财务机构 r=yK,d/1  
authorized fund 认可基金 VMoSLFp^R  
authorized fund house 获授权的基金公司;认可基金公司 jx acg^c  
authorized institution 认可机构 v]__%_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ?+T^O?r|O  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >]o}}KF?  
authorized insurer 获授权保险人;获认可承保人 .0R v(Y  
authorized investment 特准投资项目 s2j['g5  
authorized person 获授权人 ngj,x7t  
authorized representative 获授权代表  L4uFNM]  
authorized share capital 法定股本 OL_{_K(w  
automated quotation system 自动报价系统 8M@BG8  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0%!rx{f#\  
自动交易系统〔香港期货交易所有限公司〕 :xKcpY[{  
automatic adjustment mechanism 自动调整机制 + [Hh,I7  
automatic adjustment system 自动调整系统 g$dsd^{O7  
Automatic Clearing House 自动票据交换所 JG{j)O|L  
automatic exchange rates accumulation system 自动化汇率累集系统 .z13 =yv  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 52upoU>}2  
automatic teller machine [ATM] 自动柜员机 [ sd;`xk  
autopay 自动转帐 qj cp65^  
available assets 可用资产 ]%Zz \Q  
available fiscal reserve 现存财政储备 NEa>\K<\  
available profit 可用利润 r>bJ%M}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 2lL,zFAq  
average 平均;平均数;海损 '+j} >Q  
average basic salary 平均基本薪金 A(]H{>PMy  
average consumer expenditure 平均消费开支;一般消费开支 jqr1V_3(  
average cost 平均成本 ]kG(G%r|M  
average cost of land production 增辟土地平均成本 s,a}?W  
average daily turnover 平均每日成交额 ^5r9 5  
average daily wage rate 平均每日工资率 sg E-`#  
average expenditure pattern 平均开支模式 ?5kHa_^  
average growth rate 平均增长率 =2w4C_  
average net fixed assets 固定资产平均净值 pm{|?R  
average of relatives 相对价格平均数 eAPXWWAZJ1  
average price 平均价格 ~ ihI_q"  
average propensity to consume 平均消费倾向;一般消费倾向 ,vW:}&U  
average propensity to save 平均储蓄倾向;一般储蓄倾向 pLv$\ MiZ  
average rate 平均率 ;-UmY}MU  
average revenue 平均收入;平均收益 g/13~UM\  
average stock 平均库存;平均存货 I(=V}s2  
average yearly rent 平均年租 QRLt9L  
avoidance of double taxation 避免双重课税 OT'[:|x ;  
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 v9T_&  
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