社区应用 最新帖子 精华区 社区服务 会员列表 统计排行 社区论坛任务 迷你宠物
  • 8811阅读
  • 1回复

一些有用的会计术语(也不知道发的地方对不对)A

级别: 经院大学
发帖
706
铜板
2245
人品值
449
贡献值
0
交易币
0
好评度
712
信誉值
1
金币
0
所在楼道
随 机 事 件红运当头,好运档不住!你中了彩票,获得金钱8.84


A: u4_QLf@I  
A share A股;甲类股份 "(3u)o9  
abatement of tax 减税;减扣免税额 )q[P&f(h  
ABN AMRO Bank N.V. 荷兰银行 s-_D,$ |  
above-the-line expenditure 线上项目支出;经常预算支出 =#/Kg_RKL  
above-the-line receipt 线上项目收入;经常预算收入 m`9nDiV  
ABSA Asia Limited 南非联合亚洲有限公司 f4fBUZ^ A  
absolute change 绝对数值变更 f-G)pHm  
absolute expenditure 实际开支 #R{>@]x`  
absolute guideline figure 绝对准则数字 3*& Y'/!  
absolute interest 绝对权益 0:`|T jf_  
absolute order of discharge 绝对破产解除令 KW(a@X  
absolute profit margin 绝对利润幅度 +i!5<nn  
absolute value 实值;绝对值 wS);KLe3  
absolutely vested interest 绝对既得权益 CVW T >M<  
absorbed cost 已吸收成本;已分摊成本 +rJ6DZ  
absorption 吸收;分摊;合并 ."H;bfcL_  
absorption rate 吸收率;摊配率;分摊率 bx(@ fl:m  
ACB Finance Limited 亚洲商业财务有限公司 $'%GB $.  
acceptable form of reciprocity 合理的互惠条件 ] \M+ju  
acceptable rate 适当利率;适当汇率 @uH!n~QV  
acceptance agreement 承兑协议 y-db CYMc  
acceptance for honour 参加承兑 {$,\Qg  
acceptor 承兑人;接受人;受票人 t|$ jgM  
acceptor for honour 参加承兑人 $8)XN-%(  
accident insurance 意外保险 ~g\~x  
Accident Insurance Association of Hong Kong 香港意外保险公会 rNR7}o~qo  
accident insurance scheme 意外保险计划 Rh ^(91d  
accident year basis 意外年度基准 H.m]Dm,z  
accommodation 通融;贷款 !JDr58  
accommodation bill 通融票据;空头票据 ;U|(rM;  
accommodation party 汇票代发人 $uZmIu9Bi+  
account balance 帐户余额;帐户结余 `R$i|,9 )  
account book 帐簿 Vw1>d+<~-)  
account collected in advance 预收款项 }! EVf  
account current book 往来帐簿 dgjK\pH`h  
account of after-acquired property 事后取得的财产报告 Cjx4vP  
account of defaulter 拖欠帐目 O|V0WiY<  
account payable 应付帐款 !,$#i  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7ocUFY0"  
account receivable 应收帐款 ]*#i_dho7  
account receivable report 应收帐款报表 >!t3~q1Cn  
account statement 结单;帐单;会计财务报表 _6nAxm&x`%  
account title 帐户名称;会计科目 u<Kowt<ci  
accountant's report 会计师报告 UPI- j#yc  
Accountant's Report Rules 会计师报告规则 "5&"Ij,/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^o{{kju  
Accounting Arrangements 《会计安排》 /@F'f@;  
accounting basis 会计基础 x%l(0K  
accounting by Official Receiver 破产管理署署长呈交的帐目 {5~h   
Accounting Circular 《会计通告》 F(yR\)!C  
accounting class 会计类别 68XJ`/d  
accounting date 记帐日期;会计结算日期 c|k_[8L  
accounting for money 款项核算 2n,z`(=  
Accounting Officer 会计主任 &{V|%u}v  
accounting period 会计报告期;会计期 gS5REC4I/  
accounting policy 会计政策;会计方针 !?nO0Ao-$  
accounting practice 会计惯例 KClkPL!jP  
accounting principle 会计准则 y#j7vO  
accounting record 会计记录 r8s>s6vm  
accounting report 会计报告 %):_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?> }p'{I  
Accounting Society of China 中国会计学会 Nvgi&iBh8  
accounting statement 会计报表 i%-yR DIX  
accounting system 会计制度;会计系统 Q>,&@  
accounting transaction 会计事项;帐务交易 z2iMpZ  
accounting treatment 会计处理 (oG YnN,2  
accounting year 会计年度 }PBme'kP  
accretion 增值;添加 ENZym  
accrual 应计项目;应累算数目 c!ZZMC s  
accrual basis 应计制;权责发生制 m$p}cok#+S  
accrual basis accounting 应计制会计;权责发生制会计 rLsY_7!  
accrue 应累算;应计 E`o_R=%  
accrued benefit 应累算利益 /_0B5 ,6R  
accrued charges 应计费用 iT}>a30]B  
accrued cumulative preference share dividend 应累算的累积优先股股息 R iLl\S#  
accrued expenses 应累算费用 '#7k9\  
accrued interest payable 应付利息;应计未付利息 ^%$IdDx  
accrued interest receivable 应收利息;应计未收利息 -D~K9u]U_  
accrued right 累算权益 H?=W]<!W{y  
accruing profit 应累算的利润 $|=| "/  
accumulated fiscal reserve 累积财政储备 SE+hB  
accumulated profit 累积利润;滚存溢利 9^XZ|`  
accumulated reserve 累积储备 ,`bW (V  
accumulation of surplus income 累积收益盈余 F9 r5 Z  
acquired assets 既得资产 ku5|cF*%  
acquisition 收购;购置;取得 G}8tFo. d1  
acquisition cost 购置成本 J@2jx4   
acquisition expenses 购置费用 ` IVQ  
acquisition of 100% interest 收购全部股权 [c3!xHt5O  
acquisition of control 取得控制权 R! M'  
acquisition of fixed assets 购置固定资产 mD9Iao%4~  
acquisition of shell “买壳” !, BJO3&  
acquisition price 收购价 cb^IJA9}  
act of God 天灾 28"1ONs 3  
acting partner 执事合伙人 6CyByj&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 JTKS5 r7?  
active partner 积极参与的合伙人 /(^-= pAX  
active trading 交投活跃 epsRv&LfC  
actual circulation 实际流通 Fqeqn[,  
actual cost 实际成本 H1k)ya x4_  
actual expenditure 实际开支;实际支出 tx5bmF;b)  
actual income 实际入息;实际收入;实际收益 %@PcQJg U<  
actual market 现货市场 6]1RxrAV  
actual price 现货价;实际价格 S%\5"uGa  
actual profit 实际利润 o DZZ  
actual quotation 实盘;实际价位;实际报价 ]Ozz"4Z  
actual year basis 按实际年度计算 #`_W?-%^  
actuals 实货  vc: kY  
actuarial investigation 精算调查 8XH;<z<oJ  
actuarial principle 精算原则 =8l' [  
actuarial report 精算师报告 DghyE`  
Actuarial Society of Hong Kong 香港精算学会 >&.N_,*  
actuarial valuation 精算师估值 w~+*Vd~U  
actuary 精算师 D+!T5)>(  
ad referendum agreement 暂定协议;有待覆核的协定 K}cZK  
ad valorem duty 从价税;按值征税 &>c=/]Lop  
ad valorem duty system 从价税制 Qr R+3kxM  
ad valorem fee 从价费 %bP+P(vZ  
ad valorem tariff 从价关税 &b@_ah+f  
additional allowance 额外免税额 K>'4^W5d,  
additional amount for unexpired risk 未过期风险的额外款额 xQZOGq  
additional assessable profit 补加应评税利润 %1{S{FB  
additional assessment 补加评税 q?j7bp]  
additional commitment 额外承担 e)H FI|>  
additional commitment vote 额外承担拨款 wf  ]Wm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 s>DFAu!  
additional dependent parent allowance 供养父母额外免税额 0")_%  
additional provision 额外拨款 C/!P&`<6  
additional stamp duty 附加印花税 cUug}/!I  
additional tax 补加税罚款;补加税款 !\'w>y7  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 y;ey(  
adjudged bankrupt 被裁定破产 c\. )vH  
adjudicated bankrupt 裁定破产人 F7}yt  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7oE:]  
adjudication of bankruptcy 裁定破产;宣告破产 j/Kul}Ml\*  
adjudication of insolvency 裁定无力偿还债务 #sU>L=  
adjusted actual 经调整的实数;调整后的实数 w?D=  
adjusted current assets 经调整的流动资产;调整后的流动资产 A@3'I  ;  
adjusted figure 经调整的数字;调整后的数额 'cCM[P+  
adjusted liabilities 经调整的负债;调整后的负债 ar@,SKU'K  
adjusted loss 经调整的亏损;调整后的亏损 Z84w9y7O<  
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 d*TH$-F!p  
adjusted profit 经调整的利润;调整后的利润 yHY2 SXm  
adjusted surplus 经调整的盈余额;调整后的盈余额 _Q #[IH9  
adjusted value 经调整的价值;调整后的价值 HHx5 VI  
adjustment 调整;修订;理算〔保险〕 ]fY:+Ru  
adjustment centre 调剂中心 :LuA6  
adjustment lag 调整过程的时间差距;调整时差 &v]xYb)+<  
adjustment mechanism 调整机制 6<z#*`U1  
adjustment of loss 亏损调整 jXx~ 5  
adjustment process 调整过程;调整程序 /\fR6|tJ  
adjustment range 调整幅度 fbI5!i#lz  
administered exchange rate 受管制汇率 &(< Gr0  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z&@P<  
administration expenses 行政费用 }Q[U4G  
administration fee 手续费;行政费 T pCXe\W  
administration in bankruptcy 破产管理  =glG |  
administration order 遗产管理令 \V~B+e  
administrator 管理人;遗产管理人 v#d3W| ~  
administrator of the estate 遗产管理人 fhk(<KZvJ  
admission of debt 债项承认书 o JVdFE  
admission of proof 接纳债权证明 c @lF*"4  
advance 放贷款项;垫付款项;预支款项;预付款项 &xr(Kb  
advance account 暂支帐目;预付款帐户 &#C|  
advance compensation 预付补偿金 tv-SX=T  
advance from shareholder 股东垫款 hXH+C-%{  
advance pending reimbursement 预支以待日后付还 *k\ ;G?  
advanced economy 先进经济体系 L]YJ#5  
advancement 预付;预付财产 E\2f"s  
advances warrant 垫款令 e<DcuF<ZS  
advancing 贷出 kJ* N`=  
adverse balance 逆差 pvWNiW:~k  
adverse exchange 逆汇 PYCG#U  
advertisement addressed to shareholders 在报章刊登的致股东通告  <}^p5|  
advice for collection 托收通知书 )1R[~]y  
advice of drawing 提款通知书;汇票通知书 MHE/#G  
advice of payment 付款通知 <&+0  
Advisory Committee [Securities and Futures Commission] (;Bh7Ft  
谘询委员会〔证券及期货事务监察委员会〕 6=%\@  
Advisory Committee on Diversification 经济多元化谘询委员会 2U R1T~r  
affidavit 誓章;遗产申报誓章 UN<$F yb  
affidavit of no receipt 述明无收款的誓章 auB+g'l  
affiliate 联号;联营公司;附属公司 (wH+0  
affiliated company 附属公司;联号;联营公司 C\[:{d  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #.FhN x  
affordability 负担能力 (R s;+S  
African Development Bank [AfDB] 非洲开发银行 &/Gf@[  
after-acquired property 事后取得的财产 9r:|u:i7m  
after-hours dealing 市后交易 \1u^?cBd  
after-tax profit 税后盈利;税后利润;税后溢利 Yl1l$[A$  
agency agreement 代理协议 Ut%{pc 7^F  
agency expenses 代理机构的开支 U+-;(Fh~  
agency fee 代理费 x[&)\[t  
Agency Law 《代理法》 [+@T"2h2b  
agent 代理人;承销人 P e} T  
agent of company 公司代理人 z3^gufOkQ  
agent's fee 代理人费;经纪费 >of9m  
aggregate 总计;总数;总体数字 CTqhXk[  
aggregate amount 总款额;总额 &i805,lx  
aggregate assets and liabilities 总体资产与负债 ?J|  
aggregate at constant price 按固定价格计算的总体数字 _Kli~$c& M  
aggregate demand 总需求 p=[I;U-#H  
aggregate gross position 总持仓量 Eb'M< ZY  
aggregate limit 总限额 t@2MEo  
aggregate of salaries tax 合计薪俸税 5HB*  
aggregate performance 总体表现;总体业绩 5rtE/ {A  
aggregate supply 总体供应 PTQN.[bBh  
aggregate surplus 总盈余 \+ Ese-la  
aggregate total 整体总额 |]HA@7B  
aggregate value 总值;合计价值 +Lr`-</VF  
aggregated basis 合计基准 Eg4&D4TG p  
aggregated net chargeable income 合计应课税入息实额 Q*f0YjH!  
aggregation 合并计算;合计;总和 Rto/-I0l  
aggregation of incomes of husband and wife 夫妇入息合并计算 xgsEe3|  
aggregation of property 财产的总和 /+<G@+(  
agio 差价;贴水 6 G ,cc  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 zo ]-,u  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment V\c`O  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 IUG}Q7w5  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment X2 <fS~m  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;+3@S`2r  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /*6[Itm_h  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 L8pKVr  
agreement for a settlement 授产协议 |*~SR.[`  
agreement for assignment 转让协议 (76tYt~I=  
agreement for sale 售卖协议;买卖协议 nGDY::nUE  
agreement for sale and purchase 买卖协议 &`g^b^i  
agreement for the payment of interest 支付利息协议 K,bX<~e5  
agreement for the repayment of money 还款协议 bdBLfWe  
agreement of reinsurance 再保险协议 ;e2D}  
Agricultural Bank of China 中国农业银行 .8|"@  
air passenger departure tax 飞机乘客离境税 y :QnK0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 i"^ y y+  
airport tax 机场税 7$Cv=8  
alcohol duty 酒精税 R_80J=%0  
alienation 让与;让渡;转让 s?9`dv} P  
alimony 生活费;赡养费 /.UISArH  
All Ordinaries Index [AOI] 所有普通股指数 S2 -J1 x2N  
all risks 全险;综合险 (V}?y:)  
All Sales Record for Stock Market 《股票市场成交报告》 @6y)wA9Yx  
Allied Capital Resources Limited 新联财务有限公司 x45F-w{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 wF-H{C'  
allocation letter 拨款信件 H:q;IYE+a  
allocation of fund 分配款项;预留款项 U]M5&R=?  
allocation of profit 利润分配;溢利分配 a3[,3  
allocation warrant 拨款令 Eh *u6K)Z  
allotment 分配;配股 R,l*@3Q  
allotment notice 股份配售通知;配股通知 #=ko4?Wr(  
allotment of shares 股份分配 }'p*C$  
allowable 可获宽免;免税的 MMQ\V(C  
allowable business loss 可扣除的营业亏损 0Y!~xyg/  
allowable expenses 可扣税的支出 I#(?xHx  
allowance 免税额;津贴;备抵;准备金 EQy~ ^7V B  
allowance for debts 债项的免税额 c&g*nDuDj  
allowance for depreciation by wear and tear 耗损折旧免税额 0.~s>xXp  
allowance for funeral expenses 殡殓费的免税额 E,/nK  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 QwnqysNx4  
allowance for repairs and outgoings 修葺及支出方面的免税额 S`h yRw  
allowance to debtor 给债务人的津贴 #Fh:z4  
alteration of capital 资本更改 =s:Z-*vy!  
alternate trustee 候补受托人 V|2[>\Cv  
amalgamation 合并 3'55!DE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 d263#R  
ambit of charges 征税范围;收费范围 )SaMfP1=v  
amended valuation 经修订的估值 Q^'xVS_.  
American Commodities Exchange 美国商品交易所 ^ b{~]I  
American Express Bank Limited 美国运通银行 > =Na,D  
American Stock Exchange 美国证券交易所 Ibv`/8xh  
amortization 摊销 p3IhK>  
amount due from banks 存放银行同业的款项 )|&FBz;  
amount due from banks abroad 存放海外银行同业的款项 ;YrmT9Jx6  
amount due from holding companies 控股公司欠款 fKkS_c 2  
amount due from local banks 存放本港银行同业的款项 9$ixjkIg  
amount due to banks 银行同业的存款 F>k/;@d  
amount due to banks abroad 海外银行同业的存款 LP>GM=S#"  
amount due to holding companies 控股公司存款 dp }zG+  
amount due to local banks 本港银行同业的存款 7\i> >  
amount due to outport banks 外埠银行同业的存款 DNRWE1P2bg  
amount for note issue 发行纸币的款额 : TP\pH7E  
amount of bond 担保契据的款额 7! /+[G  
amount of consideration 代价款额 {afIr1j/m  
amount of contribution 供款数额 %/r:iD  
amount of indebtedness 负债款额 wYd{X 8$  
amount of principal of the loan 贷款本金额 xeRoif\4c  
amount of rates chargeable 应征差饷数额 SM.KM_%K  
amount of share capital 股本额 L}t P_ *  
amount of sums assured 承保款额 I9sQPa  
amount of variation 变动幅度 .bNG:y>  
amount of vote 拨款数额 =GC,1WVEqV  
amount payable 应付款额 :f0#4'f  
amount receivable 应收款额 cE*d(g  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'Z6x\p  
analysis 分析 !wo  
ancillary risk 附属风险 G9~ 4?v6:  
annual account 周年帐目;周年帐目报表;年度决算;年结 fy>~ GFk(  
annual accounting date 年结日期 \[]4rXZN0  
annual allowance 每年免税额;年积金;年度津贴;年津 }u;`k'J@  
annual balance 年度余额 "BC;zH:  
annual disposable income 每年可动用收入 0>ce~KU  
annual estimates 周年预算 -]Aqt/w"l  
annual fee 年费 aco w  
annual general meeting 周年大会 YN7JJJ/~T  
annual growth rate 年增率;每年增长率 }k @S mO8  
annual long-term supplement 长期个案每年补助金 mv#*%St5  
annual pensionable emolument 可供计算退休金的年薪 tPFj[Y~Iy  
annual report 年报 eI/5foA  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [I( Yn  
annual return 周年报表;周年申报表;每年报税表格 ;IR.6k$;  
Annual Return Rules 《周年报表规则》 ,b t j6hg  
annual review of consumer prices 每年消费物价回顾 rb]?"lizi  
annual roll-forward basis 逐年延展方式 |}o3EX  
annual salary 年薪 /PEL[Os  
annual statement 年度报表;年度决算表 : CP,DO  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 ka*#O"}L8  
annuitant 年金受益人 FlT5R*m  
annuity 年金 WIw*//nw  
annuity contract 年金合约 5p~hUP]tT  
annuity on human life 人寿年金 %0%Tp  
antecedent debt 先前的债项 tcJN`N  
ante-dated cheque 倒填日期支票 D/Py?<n-B  
anticipated expenditure 预期开支 2~%^ y6lR  
anticipated net profit 预期纯利 *_K*GCy  
anticipated revenue 预期收入 ULzrJbP'7  
anti-inflation measure 反通货膨胀措施 o`Q.;1(Y'  
anti-inflationary stance 反通货膨胀立场 uP^u:'VjbH  
apparent deficit 表面赤字 G|z%T`!U1;  
apparent financial solvency 表面偿债能力 pL2{zW`FDh  
apparent partner 表面合伙人 FQ u c}A  
application for personal assessment 个人入息课税申请书 *eMMfxFl  
application of fund 资金应用 C40o_1g  
application to release as liquidator and to destruct the books of accounts and documents c6VyF=2q  
申请免除清盘人职务及毁灭帐簿与文件 )D&xyC}  
appointed actuary 委任精算师 |u+!CR  
appointed auditor 委任核数师;委任审计师 HbJ^L:/  
appointed trustee 委任的受托人 9u%(9Ae  
appointer 委任人 Dv~jVIXu  
apportioned pro rata 按比例分摊 @DSKa`  
apportionment 分配;分摊 k&17 (Tv$  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y;k iU  
apportionment formula 分摊方程式 Yw_!40`  
apportionment of estate duty 遗产税的分摊 ZWQ/BgKB  
appraisal 估价;评估 Hz>Dp !  
appreciable growth 可观增长 jW>K#vj  
appreciable impact 显着影响 9^@)R ED  
appreciable increase 可观增长 (QQkXlJ  
appreciation 增值;升值 P=Su)c  
appreciation against other currencies 相对其他货币升值 z#2n+hwE  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  |^"0bu"  
appreciation tax 增值税 S:1g(f*85  
appropriation 拨款;拨用;拨付 ,( NN)Oj  
appropriation account 拨款帐目 h=B= J  
Appropriation Bill 拨款法案 >~_)2_j  
appropriation-in-aid system 补助拨款办法 - B?c F9  
approved assets 核准资产 aP#/%  
approved basket stock 认可一篮子证券 Q"H/RMo-  
approved budget 核准预算 L2OR<3*|Av  
approved charitable donation 认可慈善捐款 B lqISyrY  
approved charitable institution 认可慈善机构 Rx?ze(  
approved currency 核准货币;认可货币 I moxg+u  
approved estimates 核准预算 my#\(E+  
approved estimates of expenditure 核准开支预算 R[@}Lg7+v  
approved overseas insurer 核准海外保险人 X!m lC51  
approved overseas trust company 核准海外信托公司 ],Yy)<e.  
approved pooled investment fund 核准汇集投资基金 /@I`V?Q!a  
approved provident fund scheme 认可公积金计划 6"R'z#{OF  
approved provision 核准拨款 >T-4!ZvS\j  
approved redeemable share 核准可赎回股份 9dWz3b1[]  
approved regional stock 认可地区性证券 `\f 3Ij,  
approved retirement scheme 认可退休金计划 9*r^1PRc  
approved subordinated loan 核准附属贷款 cZ#%tT#  
arbitrage 套戥;套汇;套利 F6aC'<#/  
arbitrageur 套戥者;套汇者 (%mV,2|:20  
arbitrary amount 临时款项 K D?b|y @  
arrangement 措施;安排;协定 _<=h#lH  
arrears 欠款 lnRL^ }  
arrears of pay 欠付薪酬 -!}3bl*(7  
arrears of revenue 逾期未收税款;逾期未收的帐项 n#@Qd!uzM  
articles of association 组织章程;组织细则;组织章程细则 -gUp/ #l1  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %Aqf=R_^  
ascertainment of profit 确定利润 $lq.*UQ;0  
"Asia Clear" “亚洲结算系统” (>NZYPw^3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 aemi;61T\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 opMnLor  
Asian Development Fund [ADF] 亚洲发展基金 /aIGq/;Y+a  
Asian dollar bond 亚洲美元债券 f+8 QAvh  
Asian dollar market 亚洲美元市场 'gHg&E9E&  
Asian dollar rate 亚洲美元利率 Xj~%kPe  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~S\> F\v6'  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 AQmHa2P  
asked price 沽盘;喊价;索价;卖方报价 _ ,/~P)  
assessable income 应评税入息 );kD0FO1|  
assessable loss 应评税亏损 qG ? :Q  
assessable profit 应评税利润 n>w<vM  
assessable value 应评税值 ZJ.an%4  
assessed profit 估定利润 SMzq,?-`  
assessed value 经评估价值 m xqY  
assessment 评税;评定;估价;评税单 !-%XrU8o3  
assessment number 评税编号;估价编号 ]qxl^Himq  
assessment of additional tax 补加税评税 Dp!91NgB p  
assessment of performance 业绩评估;实绩评价 'C]Y h."u  
Assessor 评税主任 )]s<Czm%  
asset price bubbles 资产价格泡沫 x0WinLQ  
asset-backed securities 具资产保证的证券 gY8$Rk %  
assets accretion 资产增值 .ws86stFSb  
assets and liabilities 资产与负债 N$x&k$w R  
assets betterment statement 资产递增表;资产改进表 : ]+6l  
assets lending 实物放款;有抵押贷款 Ih>s2nL  
assets of the company passing on the death 死者去世时转移的公司资产 )Yv=:+f  
assets pledged as security for liabilities 用作负债抵押的资产 AI`k }sA~  
assets portfolio 资产投资组合 c+ e~BN  
assets price 资产价格 AV7#,+p%G  
assets quality 资产质素 @&Bh!_TWc  
assets realization 资产变现 g5lb3`a3  
assets refinancing arrangement 资产再集资安排 tRZ4\Bu  
assets securitization 资产证券化 K/K-u  
assets situated outside Hong Kong 在香港以外地方的资产 I]E 3&gnC  
assets stripping 削减资产;拆卖资产 1m#.f=u{R  
assets value 资产值 P%gA` j  
assignee 承让人 EO~L.E%W  
assignment 转让;转让书;转让契 kwL|gO1L  
assignment of interest 权益转让 7eju%d  
assignment of letters patent and trade mark 专利证书及商标转让 >7zC-3  
assignment of property 物业转让;物业转让书 lo(C3o'  
assignment right 转让权 uYWD.]X;[  
assignor 转让人 (zsv!U  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 F"UI=7:o  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 6dV )pJd  
associate member 附属会员 R TpNxr{[  
associated body corporate 相联法人团体 P^Owgr=Y  
associated company 相联公司;联属公司 }ML2-k  
associated corporation 相联法团 &lLfVa-l  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] U||GeEd  
公认会计师公会〔英国〕 `;J`O02  
Association of Futures Exchange Brokers 香港期货经纪协会 YWvD+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕  ,w3-*z  
association of underwriters 承保人组织 qz{9ND| )  
assumption of control 接管 M/dgW` c  
assurance 担保;保险;转易;转易书 QA*<$v  
assurance of interest 权益的转易 e6Y>Bk   
at 19XX price 按一九XX年价格计算 t>/x-{bH\  
at a discount 按赔价计算;按贴水价格计算;打折扣 )*>wa%[-q  
at a premium 按溢价计算;按升水价格计算 cw{TS  
at call 通知付款;按通知 y<E]; ub  
at constant market price 按固定市价计算 sQac%.H;`U  
at constant price 按固定价格计算 5l 3PAG  
at cost 按成本计算 ]B?M3`'>  
at current market price 按当时市价计算;按现时市价计算 Hd\V?#H  
at current price 按当时价格计算;按现时价格计算 V`1{*PrI@L  
at factor cost 按要素成本计算;按生产要素成本计算 )iQ^HZ  
at money-of-the-day price 按付款当日价格计算 Dws) 4hH  
at or better 按指定或较佳价位〔买卖指令〕 O ~6%Iz`  
at par 按面值计算;平价 .Zv~a&GE  
at sight 见票即付 nqm=snh  
at the close 按收市盘 Z$JJ0X  
at the opening 按开市盘 UZ2_FP  
attestation 见证;见证条款 Z )M "`2Ur  
at-the-money option 平价期权 _eOC,J<-~  
attorney 受权人;受托代表人 ;=jF9mV.  
attornment 新拥有人承认书 V< W;[#"  
attributable profit 可归属利润 xdgAu  
attributable share value 可归属股份价值 XhHgXVVGG<  
Auckland Stock Exchange 奥克兰证券交易所 OyF=G^w  
auction 拍卖 R`Z"ey@C  
auctioneer 拍卖商 nOvR, 6  
audit 审计;核数 _ERtL5^  
Audit Commission 审计署 G<n75!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] M|mfkIk0MB  
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〕 ]}XDDPbZ}  
audit review 帐目审查 G rp{ .  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 C2"^YRN,  
audited account 审计帐目;经审计的帐目 l|?tqCT ^h  
audited annual account 经审计的周年帐目 Nw1*);b[y  
audited balance sheet 经审计的资产负债表 1+uZF  
auditor 核数师;核数主任;审计师 CTRUr"  
auditor's certificate 核数师证明书;审计师证明书 r)pt(*KHo  
auditor's report 核数师报告;审计师报告 Sb/?<$>  
Aussie bond 澳元债券 Sv{n?BYq  
austerity budget 紧缩预算 XGR2L DR  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 s@@Km1w  
Australia All Ordinaries Index 澳洲所有普通股票指数 A-T-4I  
Australian Dollar [AUD] 澳元 >5Yn`Fc5  
Australian Options Market 澳大利亚期权市场 u9OY Jo  
Australian Securities Commission 澳洲证券事务监察委员会 Y b3ckktY  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4d5c ]%  
Australian Stock Exchange 澳大利亚证券交易所 aC\f;&P >  
Austrian Schilling [ATS] 奥地利先令 z&amYwQcI  
authentication 认证;鉴证 9 A ?{}c  
authority to purchase 委托购买证;委购书 =wdh# {  
authorization 认可;核准;授权;授权书 R+Hu?Dv&F  
authorization by direction 指示授权 |p&EP2?T  
authorization by instruction 指令授权 rM,e$  
authorization by warrant 令状授权 ,s#~00C|  
authorization of unit trust 单位信托的认可 E5n7 <  
authorized agent 指定代理人 $qQYxx@  
authorized capital 法定资本 ]O"f%   
authorized clerk 出市员 k8+J7(_c  
authorized dealer 认可交易商 I]v2-rB&-  
authorized financial institution 认可财务机构 l5{60$g  
authorized fund 认可基金 TjTG+uQ  
authorized fund house 获授权的基金公司;认可基金公司 v"o"W[  
authorized institution 认可机构 :@[\(:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 FtIcA"^N  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pD%(Y^h?  
authorized insurer 获授权保险人;获认可承保人 [! $N Tt_  
authorized investment 特准投资项目 CvY+b^;  
authorized person 获授权人 a.Z@Z!*  
authorized representative 获授权代表 '6dVe 2V  
authorized share capital 法定股本 t^~vi'bB  
automated quotation system 自动报价系统 PR.3EL  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ~i5YqH0  
自动交易系统〔香港期货交易所有限公司〕 >>P5 4|&  
automatic adjustment mechanism 自动调整机制 ?IVJ#6[  
automatic adjustment system 自动调整系统 T?pS2I~  
Automatic Clearing House 自动票据交换所 \sAaVdZJH(  
automatic exchange rates accumulation system 自动化汇率累集系统 'ztOl`I5V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 V%oZT>T3  
automatic teller machine [ATM] 自动柜员机 0hemXvv1  
autopay 自动转帐 5[ zN M  
available assets 可用资产 M,]|L ch  
available fiscal reserve 现存财政储备 k."p&  
available profit 可用利润 gm-[x5O"  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 WP L@v+  
average 平均;平均数;海损 xak)YOLRV  
average basic salary 平均基本薪金 }L_YpG7  
average consumer expenditure 平均消费开支;一般消费开支 Lb/GL\J)  
average cost 平均成本 EnM  
average cost of land production 增辟土地平均成本 .HS6DOQ  
average daily turnover 平均每日成交额 oFWb.t9<  
average daily wage rate 平均每日工资率 t5-O-AI[b{  
average expenditure pattern 平均开支模式 ]y0Y(  
average growth rate 平均增长率 }<04\t?  
average net fixed assets 固定资产平均净值 'I]XX==_  
average of relatives 相对价格平均数 )!"fUz$  
average price 平均价格 +-!E% $  
average propensity to consume 平均消费倾向;一般消费倾向 S\A/*!%~y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 jz bq{#  
average rate 平均率 R@o&c%K"  
average revenue 平均收入;平均收益  'o-4'  
average stock 平均库存;平均存货 ,QcS[9$  
average yearly rent 平均年租 .G O0xnm  
avoidance of double taxation 避免双重课税 a `R%\@1  
avoidance of tax 避税
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
路过,看过,不回不道德!!!
级别: 大掌柜
发帖
7343
铜板
6618
人品值
1388
贡献值
28
交易币
100
好评度
7488
信誉值
10
金币
0
所在楼道
学一楼
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 M R#*/Iw~  
W;vNmg}mn  
给你加分了
描述
快速回复

您目前还是游客,请 登录注册
欢迎提供真实交流,考虑发帖者的感受
认证码:
验证问题:
3+5=?,请输入中文答案:八 正确答案:八