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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: dR]-R/1|  
A share A股;甲类股份 TM(y%!\  
abatement of tax 减税;减扣免税额 -_ I)5*N  
ABN AMRO Bank N.V. 荷兰银行 D8wf`RUt  
above-the-line expenditure 线上项目支出;经常预算支出 W]oD(eZ  
above-the-line receipt 线上项目收入;经常预算收入 z)^|.  
ABSA Asia Limited 南非联合亚洲有限公司 a ~v$ bNu  
absolute change 绝对数值变更 xc#t8`  
absolute expenditure 实际开支 N x&/p$d  
absolute guideline figure 绝对准则数字 fQa*>**j;  
absolute interest 绝对权益 B[@q.n  
absolute order of discharge 绝对破产解除令 ?z9!=A%<V~  
absolute profit margin 绝对利润幅度 VhkM{O  
absolute value 实值;绝对值 MT&aH~YB  
absolutely vested interest 绝对既得权益 |X8?B =  
absorbed cost 已吸收成本;已分摊成本 k)n b<JW|r  
absorption 吸收;分摊;合并 T%eBgseS  
absorption rate 吸收率;摊配率;分摊率 JI-i7P  
ACB Finance Limited 亚洲商业财务有限公司 cpjwc@UMe  
acceptable form of reciprocity 合理的互惠条件 H:c5 q0O^x  
acceptable rate 适当利率;适当汇率 bXnUz?1!d  
acceptance agreement 承兑协议 UUV5uDe>i  
acceptance for honour 参加承兑 F<I*?${[  
acceptor 承兑人;接受人;受票人 ;98&5X\u<  
acceptor for honour 参加承兑人 Xk4wU$1F  
accident insurance 意外保险 l)[|wPf  
Accident Insurance Association of Hong Kong 香港意外保险公会 L?[m$l!T}  
accident insurance scheme 意外保险计划 (kLaXayn  
accident year basis 意外年度基准 @-)?uYw:r  
accommodation 通融;贷款 UN.;w3`Oc  
accommodation bill 通融票据;空头票据 {1Ra |,;  
accommodation party 汇票代发人 (+|+ELfqW  
account balance 帐户余额;帐户结余 ?@G s7'  
account book 帐簿 ,>-D xS  
account collected in advance 预收款项  8${n}}  
account current book 往来帐簿 ;-Yvi,sS+  
account of after-acquired property 事后取得的财产报告 TWpw/osW  
account of defaulter 拖欠帐目 U.<j2K um  
account payable 应付帐款 S/`#6  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ez'NHodwk2  
account receivable 应收帐款 ZG^<<V$h  
account receivable report 应收帐款报表 =-si| 1Z  
account statement 结单;帐单;会计财务报表 Nbpn"*L,  
account title 帐户名称;会计科目 dBXiLrEbs  
accountant's report 会计师报告 [~{F(Le  
Accountant's Report Rules 会计师报告规则 S1|u@d'  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `yv?PlKL  
Accounting Arrangements 《会计安排》 eyMn! a  
accounting basis 会计基础 a*cWj }u  
accounting by Official Receiver 破产管理署署长呈交的帐目 ^+P.f[  
Accounting Circular 《会计通告》 $ ZI ]  
accounting class 会计类别 zzf@U&x<  
accounting date 记帐日期;会计结算日期 E#KZZ lbx  
accounting for money 款项核算 r W`7<3  
Accounting Officer 会计主任 '. "_TEIF  
accounting period 会计报告期;会计期 nEsD+ }E?  
accounting policy 会计政策;会计方针 zo ?RFn  
accounting practice 会计惯例 |0i{z(B  
accounting principle 会计准则 <_xG)vwh.  
accounting record 会计记录 i=xh;yb|  
accounting report 会计报告 :01d9|#  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;mU;+~YE  
Accounting Society of China 中国会计学会 MR1I"gqE}I  
accounting statement 会计报表 |E1U$,s~u  
accounting system 会计制度;会计系统 DJ"PP 5d  
accounting transaction 会计事项;帐务交易 ,m#  
accounting treatment 会计处理 ni?k' \\  
accounting year 会计年度 ;A,X,f  
accretion 增值;添加 T>B'T3or  
accrual 应计项目;应累算数目 dkw.o.e  
accrual basis 应计制;权责发生制 aoey 5hts  
accrual basis accounting 应计制会计;权责发生制会计 Gm B&TD m  
accrue 应累算;应计 ,&UKsrs_  
accrued benefit 应累算利益 a dqS.xs  
accrued charges 应计费用 ,->K)Rs;  
accrued cumulative preference share dividend 应累算的累积优先股股息 So&gDR;b  
accrued expenses 应累算费用 /"Vd( K2Z  
accrued interest payable 应付利息;应计未付利息 XjN4EDi+E  
accrued interest receivable 应收利息;应计未收利息 KmNnW1T  
accrued right 累算权益 |HmY`w6*z  
accruing profit 应累算的利润 PMytk`<`zw  
accumulated fiscal reserve 累积财政储备  cHvm  
accumulated profit 累积利润;滚存溢利 JUr t %2  
accumulated reserve 累积储备 \78E>(`'  
accumulation of surplus income 累积收益盈余 &+#5gii1i  
acquired assets 既得资产 Yg8* )u0  
acquisition 收购;购置;取得 -P;0<j@6k5  
acquisition cost 购置成本 , MXU]{  
acquisition expenses 购置费用 'SXHq>#gA  
acquisition of 100% interest 收购全部股权 o.ZR5`.  
acquisition of control 取得控制权 !_ W/p`Tc  
acquisition of fixed assets 购置固定资产 s/7Z.\  
acquisition of shell “买壳” *tUOTA 3L  
acquisition price 收购价 3>h2 W  
act of God 天灾 M^Sa{S*?  
acting partner 执事合伙人 D}?p>e|<D  
active market 买卖活跃的市场;交投畅旺的市场;旺市 60~;UBm5O  
active partner 积极参与的合伙人 wtYgHC}X  
active trading 交投活跃 Cy[G7A%  
actual circulation 实际流通 Fx:38Ae  
actual cost 实际成本 >%tG[jb  
actual expenditure 实际开支;实际支出 }:2##<"\t  
actual income 实际入息;实际收入;实际收益 ^m#tWb)f  
actual market 现货市场 T [SK>z  
actual price 现货价;实际价格 )$!b`u  
actual profit 实际利润 *S}@DoXS  
actual quotation 实盘;实际价位;实际报价 $Lp [i <O]  
actual year basis 按实际年度计算 WutPy_L<  
actuals 实货 6nL^"3@S!  
actuarial investigation 精算调查 9rMO=  
actuarial principle 精算原则 ^VXhv9\>B  
actuarial report 精算师报告 +*8su5:[&@  
Actuarial Society of Hong Kong 香港精算学会 M.Yp'Av  
actuarial valuation 精算师估值 C 7C4 eW8  
actuary 精算师 ooVs8T2  
ad referendum agreement 暂定协议;有待覆核的协定 9ngxkOGx  
ad valorem duty 从价税;按值征税 w-n}&f  
ad valorem duty system 从价税制 <MbhBIejr  
ad valorem fee 从价费 ,ucRQ&P  
ad valorem tariff 从价关税 ^sf,mM~D  
additional allowance 额外免税额 !5} }mf  
additional amount for unexpired risk 未过期风险的额外款额 M{L- V  
additional assessable profit 补加应评税利润 s`$}xukT  
additional assessment 补加评税  i"<W6  
additional commitment 额外承担 (\F9_y,6*\  
additional commitment vote 额外承担拨款 qx ki  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Cx2# 0$  
additional dependent parent allowance 供养父母额外免税额 b$b;^nly  
additional provision 额外拨款 (I$%6JO:  
additional stamp duty 附加印花税 m#'eDO:  
additional tax 补加税罚款;补加税款 t1hQ0B  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 E:K4k <  
adjudged bankrupt 被裁定破产 $9X+dvu*  
adjudicated bankrupt 裁定破产人 6.)ug7aF  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 1D 'r;`z  
adjudication of bankruptcy 裁定破产;宣告破产 8{ZTHY -  
adjudication of insolvency 裁定无力偿还债务  @/s|<*  
adjusted actual 经调整的实数;调整后的实数 5?^#v  
adjusted current assets 经调整的流动资产;调整后的流动资产 r]!#v{#.  
adjusted figure 经调整的数字;调整后的数额 k ;^$Pd?t  
adjusted liabilities 经调整的负债;调整后的负债 Uoe{,4T  
adjusted loss 经调整的亏损;调整后的亏损 4:/V|E\D  
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 _{jC?rzb  
adjusted profit 经调整的利润;调整后的利润 Z^>4qf,k  
adjusted surplus 经调整的盈余额;调整后的盈余额 D3 C7f'  
adjusted value 经调整的价值;调整后的价值 fQ5v?(  
adjustment 调整;修订;理算〔保险〕 rn|]-^ku/  
adjustment centre 调剂中心 ?>B?*IK!  
adjustment lag 调整过程的时间差距;调整时差 t"4* ]S  
adjustment mechanism 调整机制 p3Ux%/ZqPV  
adjustment of loss 亏损调整 \#,2#BmO"E  
adjustment process 调整过程;调整程序 ZPH_s^  
adjustment range 调整幅度 2p&$bf t  
administered exchange rate 受管制汇率 @*y4uI6&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [`@M!G.  
administration expenses 行政费用 7su2A>Ix  
administration fee 手续费;行政费 q TJ0}F  
administration in bankruptcy 破产管理 M#gxi N  
administration order 遗产管理令 D\THe-Vtr  
administrator 管理人;遗产管理人 zpwoK&T+  
administrator of the estate 遗产管理人 {d.z/Buu  
admission of debt 债项承认书 r0}x:{$M  
admission of proof 接纳债权证明 A^,E~Z!x  
advance 放贷款项;垫付款项;预支款项;预付款项 jc"sPrv5  
advance account 暂支帐目;预付款帐户 (}39f  
advance compensation 预付补偿金 4J5zSTw  
advance from shareholder 股东垫款 o4" [{LyT  
advance pending reimbursement 预支以待日后付还 1L!;lP2  
advanced economy 先进经济体系 <mFDC?j  
advancement 预付;预付财产 m+!.H\  
advances warrant 垫款令 5[4wN( )  
advancing 贷出 qHub+"2  
adverse balance 逆差 -*k2:i`  
adverse exchange 逆汇 &za }TH m  
advertisement addressed to shareholders 在报章刊登的致股东通告 <J<"`xKL  
advice for collection 托收通知书 K80f_ iT 5  
advice of drawing 提款通知书;汇票通知书 ,,u hEoH  
advice of payment 付款通知 ;8^k=8  
Advisory Committee [Securities and Futures Commission] H1c8]}  
谘询委员会〔证券及期货事务监察委员会〕 {g.YGO  
Advisory Committee on Diversification 经济多元化谘询委员会 YIRe__7-NU  
affidavit 誓章;遗产申报誓章 n}UJ - \$  
affidavit of no receipt 述明无收款的誓章 q=W.82.U  
affiliate 联号;联营公司;附属公司 >+J}mo=*  
affiliated company 附属公司;联号;联营公司 wnC} TWxX  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !An?<Sv$  
affordability 负担能力 fM ID}S  
African Development Bank [AfDB] 非洲开发银行 x:Q\pZ  
after-acquired property 事后取得的财产 tM]Gu?6  
after-hours dealing 市后交易 0;l~B  
after-tax profit 税后盈利;税后利润;税后溢利 h}a}HabA  
agency agreement 代理协议 3WP\MM  
agency expenses 代理机构的开支 RFRXOyGz$  
agency fee 代理费 ?xqS#^Z  
Agency Law 《代理法》 $l*?Ce:  
agent 代理人;承销人 )8C`EPe  
agent of company 公司代理人 HTYyX(ya  
agent's fee 代理人费;经纪费 X|a{Z*y;r*  
aggregate 总计;总数;总体数字 q~}oU5  
aggregate amount 总款额;总额 7dY_b  
aggregate assets and liabilities 总体资产与负债 6B8!}6Ojc  
aggregate at constant price 按固定价格计算的总体数字 .T3N"}7[  
aggregate demand 总需求 z0rYzn?MR  
aggregate gross position 总持仓量 cjN)3L{  
aggregate limit 总限额 ,y]-z8J  
aggregate of salaries tax 合计薪俸税 v)Y)tu>  
aggregate performance 总体表现;总体业绩 ];k!*lR)  
aggregate supply 总体供应 )zxb]Pg+  
aggregate surplus 总盈余 c[ZrQJ  
aggregate total 整体总额 [e` | <  
aggregate value 总值;合计价值 D \i]gfu8W  
aggregated basis 合计基准 :4zu.  
aggregated net chargeable income 合计应课税入息实额 }B'-*)^|e{  
aggregation 合并计算;合计;总和 %/uLyCUZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 BSMb(EnqX  
aggregation of property 财产的总和 )!-gT  
agio 差价;贴水 ^0v3NG6  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 W!<7OA g$  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment C_N|o|dX  
《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》 }W'j Dz7O  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment  [p6:uNo  
《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》 ]B )nN':  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Zy+ERaF|]  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 EK4%4<"  
agreement for a settlement 授产协议 {3  
agreement for assignment 转让协议 S%MDQTM  
agreement for sale 售卖协议;买卖协议 HVus\s\&y%  
agreement for sale and purchase 买卖协议 MU$tX  
agreement for the payment of interest 支付利息协议 u~OlJ1V  
agreement for the repayment of money 还款协议 T!,5dt8L  
agreement of reinsurance 再保险协议 Bg),Q8\I  
Agricultural Bank of China 中国农业银行 ^mq(j_E.  
air passenger departure tax 飞机乘客离境税 -7&ywgxl  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )'m;a_r`  
airport tax 机场税 }@HgFM"  
alcohol duty 酒精税 k{mBG9[z  
alienation 让与;让渡;转让 ^"7- `<J  
alimony 生活费;赡养费 =J1V?x=l@  
All Ordinaries Index [AOI] 所有普通股指数 iz=cjmV?  
all risks 全险;综合险 $\ZWQct  
All Sales Record for Stock Market 《股票市场成交报告》 ?w(hPUd!2  
Allied Capital Resources Limited 新联财务有限公司 PR"x&JG@  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L6CI9C;-b  
allocation letter 拨款信件 _b<;n|^  
allocation of fund 分配款项;预留款项 68P'<|u?  
allocation of profit 利润分配;溢利分配 ~T H4='4W3  
allocation warrant 拨款令 Y0g]-B  
allotment 分配;配股 FQ 0&{ulb  
allotment notice 股份配售通知;配股通知 %!t9)pNc  
allotment of shares 股份分配 *KNfPh#wi}  
allowable 可获宽免;免税的 u)Kiwa  
allowable business loss 可扣除的营业亏损 }kt%dDU  
allowable expenses 可扣税的支出 d_we?DZ|  
allowance 免税额;津贴;备抵;准备金 N & b3cV  
allowance for debts 债项的免税额 JRC2+BU /  
allowance for depreciation by wear and tear 耗损折旧免税额 Z&>Cdgt*  
allowance for funeral expenses 殡殓费的免税额 ;@S'8  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 |aenQA#  
allowance for repairs and outgoings 修葺及支出方面的免税额 EeMKo  
allowance to debtor 给债务人的津贴 0p.MH~mx  
alteration of capital 资本更改 OB9E30  
alternate trustee 候补受托人 *@bz<{!  
amalgamation 合并  lha;|  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 $yi:0t8t  
ambit of charges 征税范围;收费范围 Fy\q>(v.  
amended valuation 经修订的估值 Ba?1q%eG  
American Commodities Exchange 美国商品交易所 /1Gmga5  
American Express Bank Limited 美国运通银行 {Y5@SI yE  
American Stock Exchange 美国证券交易所 ^f>c_[fR  
amortization 摊销 tXA?[ S  
amount due from banks 存放银行同业的款项 9nVb$pfe#  
amount due from banks abroad 存放海外银行同业的款项 #Hr'plg 8  
amount due from holding companies 控股公司欠款 0p[k7W u  
amount due from local banks 存放本港银行同业的款项 jY\z+lW6A  
amount due to banks 银行同业的存款 :%9R&p:'ar  
amount due to banks abroad 海外银行同业的存款 ch%zu%;f  
amount due to holding companies 控股公司存款 nGWy4rY2S  
amount due to local banks 本港银行同业的存款 Vaf,  
amount due to outport banks 外埠银行同业的存款 5uG^`H@X  
amount for note issue 发行纸币的款额 8y5"X"U  
amount of bond 担保契据的款额 9 Vq   
amount of consideration 代价款额 00D.Jn  
amount of contribution 供款数额 VDOC>  
amount of indebtedness 负债款额 } Ifa5Lq)  
amount of principal of the loan 贷款本金额 z59;Qk  
amount of rates chargeable 应征差饷数额 d)U(XiK'  
amount of share capital 股本额 93D}0kp  
amount of sums assured 承保款额 [Y!HQ9^LEp  
amount of variation 变动幅度 xU%]G .k  
amount of vote 拨款数额 6<@+J  
amount payable 应付款额 9c4p9b!  
amount receivable 应收款额 >lM/\HO2  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {hN\=_6*EW  
analysis 分析 m4h)Wq  
ancillary risk 附属风险 An#[ +?  
annual account 周年帐目;周年帐目报表;年度决算;年结 075IW"p'  
annual accounting date 年结日期 bBML +0a  
annual allowance 每年免税额;年积金;年度津贴;年津 E> pr})^w  
annual balance 年度余额 Z] r9lC  
annual disposable income 每年可动用收入 +JG05h%'  
annual estimates 周年预算 k@%5P-e}  
annual fee 年费 $-]G6r  
annual general meeting 周年大会 .9Oj+:n  
annual growth rate 年增率;每年增长率 d , g~.iS~  
annual long-term supplement 长期个案每年补助金 %pWJ2J@  
annual pensionable emolument 可供计算退休金的年薪 }R}M>^(R4  
annual report 年报 6oQ7u90z*  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y`$qcEw  
annual return 周年报表;周年申报表;每年报税表格 'LG\]h>+)  
Annual Return Rules 《周年报表规则》 sF)$<[w  
annual review of consumer prices 每年消费物价回顾 IAkQR0fcN  
annual roll-forward basis 逐年延展方式 0TV16 --  
annual salary 年薪 &k|EG![  
annual statement 年度报表;年度决算表 m4W (h6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 q]f7D\ M  
annuitant 年金受益人 i@6g9\x+  
annuity 年金 |FT.x9e-  
annuity contract 年金合约 m;"[b (u  
annuity on human life 人寿年金 `K0.6i [p  
antecedent debt 先前的债项 b(mZ/2,B  
ante-dated cheque 倒填日期支票 < ~CY?  
anticipated expenditure 预期开支 4J`-&05O  
anticipated net profit 预期纯利 K)x6F 15r  
anticipated revenue 预期收入 nm\f$K>Pg  
anti-inflation measure 反通货膨胀措施 q("l?'  
anti-inflationary stance 反通货膨胀立场 K!(WcoA&2i  
apparent deficit 表面赤字 A #SO}c  
apparent financial solvency 表面偿债能力  :Kyr}-  
apparent partner 表面合伙人 9wc\~5{li  
application for personal assessment 个人入息课税申请书 =>>Dnp  
application of fund 资金应用 f#AuZ]h  
application to release as liquidator and to destruct the books of accounts and documents :T PG~`k(  
申请免除清盘人职务及毁灭帐簿与文件 SF:{PgGMi  
appointed actuary 委任精算师  w<!&%  
appointed auditor 委任核数师;委任审计师 SkipPEhA  
appointed trustee 委任的受托人 COW lsca  
appointer 委任人 xzz@Wc^_  
apportioned pro rata 按比例分摊 M@q)\UQ'  
apportionment 分配;分摊 $A74V [1^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %vf;qVoA~  
apportionment formula 分摊方程式 wp8-(E^  
apportionment of estate duty 遗产税的分摊 VIGLl'8p  
appraisal 估价;评估 =&-.]| t  
appreciable growth 可观增长 ZR3sz/ulLd  
appreciable impact 显着影响 Dz.kJ_"Ro  
appreciable increase 可观增长 d72( g$F  
appreciation 增值;升值 R.* k7-(;  
appreciation against other currencies 相对其他货币升值 g&B7Y|Es  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 vm*9xs  
appreciation tax 增值税 }Dcpe M?  
appropriation 拨款;拨用;拨付 OmK0-fa/  
appropriation account 拨款帐目 O*/Utl  
Appropriation Bill 拨款法案 Tf$>^L  
appropriation-in-aid system 补助拨款办法 / L$q8+  
approved assets 核准资产 3- d"-'k  
approved basket stock 认可一篮子证券 k-*k'S_  
approved budget 核准预算 A ?~4Pe  
approved charitable donation 认可慈善捐款 nf _(_O=  
approved charitable institution 认可慈善机构 <.lN'i;(  
approved currency 核准货币;认可货币 y&4im;X0  
approved estimates 核准预算 GQ.akA_(  
approved estimates of expenditure 核准开支预算 gQ '=mU  
approved overseas insurer 核准海外保险人 "lA$;\&  
approved overseas trust company 核准海外信托公司 YP"%z6N@v  
approved pooled investment fund 核准汇集投资基金 #/`MYh=!W  
approved provident fund scheme 认可公积金计划 {az LtTh  
approved provision 核准拨款 OB(~zUe.R  
approved redeemable share 核准可赎回股份  wN0?~  
approved regional stock 认可地区性证券 kz#x6NXj  
approved retirement scheme 认可退休金计划 e6gj'GmY  
approved subordinated loan 核准附属贷款 hZe9Y?)  
arbitrage 套戥;套汇;套利 3PzF^8KJ  
arbitrageur 套戥者;套汇者 \n#l+R23  
arbitrary amount 临时款项 RC"xnnIJv  
arrangement 措施;安排;协定 S=w~bz, /  
arrears 欠款 m`XaY J  
arrears of pay 欠付薪酬 \q-["W34  
arrears of revenue 逾期未收税款;逾期未收的帐项 M tDJ1I%  
articles of association 组织章程;组织细则;组织章程细则 J{EK}'  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 iu+H+_  
ascertainment of profit 确定利润 ONcS,oHW  
"Asia Clear" “亚洲结算系统” lg (>n&  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 kmfz.:j{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 'i/"D8  
Asian Development Fund [ADF] 亚洲发展基金 N9Fu  
Asian dollar bond 亚洲美元债券 HwMe^e;  
Asian dollar market 亚洲美元市场 u*Y!=IT  
Asian dollar rate 亚洲美元利率 TSL/zTLDJ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 mp]UUpt  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #eI` l`}  
asked price 沽盘;喊价;索价;卖方报价 T5-'|+  
assessable income 应评税入息 /KJWo0zo  
assessable loss 应评税亏损 Tc;BE  
assessable profit 应评税利润 9fSX=PVRmQ  
assessable value 应评税值 uTrGb:^  
assessed profit 估定利润 rPW 9lG  
assessed value 经评估价值 cz>`$Zz  
assessment 评税;评定;估价;评税单 "Jyb?5  
assessment number 评税编号;估价编号 X.)1>zk  
assessment of additional tax 补加税评税 #0qMYe>Y  
assessment of performance 业绩评估;实绩评价 exm*p/  
Assessor 评税主任 R&R{I/;i*.  
asset price bubbles 资产价格泡沫 W9SEYkg  
asset-backed securities 具资产保证的证券 {}PBYX R  
assets accretion 资产增值 zgpv I~Ck  
assets and liabilities 资产与负债 ~]K<V h`  
assets betterment statement 资产递增表;资产改进表 7XIG ne%v  
assets lending 实物放款;有抵押贷款 }W]k1Bsx  
assets of the company passing on the death 死者去世时转移的公司资产 f7]C1!]  
assets pledged as security for liabilities 用作负债抵押的资产 f%d =X>_  
assets portfolio 资产投资组合 2-wvL&pi)  
assets price 资产价格 E"H> [E  
assets quality 资产质素 ;{>-K8=>$  
assets realization 资产变现 /0F <GBQ"v  
assets refinancing arrangement 资产再集资安排 g!;Hv  
assets securitization 资产证券化 .Wci@5:3  
assets situated outside Hong Kong 在香港以外地方的资产 kObgoMT<[  
assets stripping 削减资产;拆卖资产 b9Ix*!Y  
assets value 资产值 5adB5)`  
assignee 承让人 fNi_C"<  
assignment 转让;转让书;转让契 K* 0]*am|v  
assignment of interest 权益转让 m4T` Tg#P  
assignment of letters patent and trade mark 专利证书及商标转让 nr9c G/"  
assignment of property 物业转让;物业转让书 k{$Mlt?&-  
assignment right 转让权 w~9=6|_  
assignor 转让人 {I_I$x_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 m`ab5<%Gn  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 (V~PYf%  
associate member 附属会员 {?'c|\n Li  
associated body corporate 相联法人团体 W r;?t!  
associated company 相联公司;联属公司 p>]2o\["  
associated corporation 相联法团 &5wM`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] R_DZJV O  
公认会计师公会〔英国〕 oG;;='*  
Association of Futures Exchange Brokers 香港期货经纪协会 %8GY`T:^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s%qK<U4@;Q  
association of underwriters 承保人组织 ]+0I8eerd  
assumption of control 接管 thSo,uGlW  
assurance 担保;保险;转易;转易书 )wY bcH  
assurance of interest 权益的转易 80ms7 B  
at 19XX price 按一九XX年价格计算 d~J4&w  
at a discount 按赔价计算;按贴水价格计算;打折扣 B\!.o=<h  
at a premium 按溢价计算;按升水价格计算 u>-!5=D8  
at call 通知付款;按通知 'xp&)g L  
at constant market price 按固定市价计算 Q|}Pc>ae  
at constant price 按固定价格计算 [I` 6F6  
at cost 按成本计算 PizPsJ|&  
at current market price 按当时市价计算;按现时市价计算 nM)H2'%kL&  
at current price 按当时价格计算;按现时价格计算 {utIaMb]&v  
at factor cost 按要素成本计算;按生产要素成本计算 nK9A=H'Hc  
at money-of-the-day price 按付款当日价格计算 6|:]2S  
at or better 按指定或较佳价位〔买卖指令〕 !23#Bz7  
at par 按面值计算;平价 Y|iALrx  
at sight 见票即付 PUViTb  
at the close 按收市盘 rj].bGQ,+  
at the opening 按开市盘 $.@)4Nu!_  
attestation 见证;见证条款 @v,qfT*k7  
at-the-money option 平价期权 MoP 0qNk  
attorney 受权人;受托代表人 sj@'C@oK  
attornment 新拥有人承认书 V<!E9/4rS  
attributable profit 可归属利润 /\9X0a2h|E  
attributable share value 可归属股份价值 l;g8_uyjv7  
Auckland Stock Exchange 奥克兰证券交易所 .<`Rq'  
auction 拍卖 f&ym'S  
auctioneer 拍卖商 !>+Na~eN  
audit 审计;核数 V+l>wMeo  
Audit Commission 审计署 Et+N4w  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] cy6 P=k *  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ou@ P#:<B  
audit review 帐目审查 z_J"Qk  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 d98ZC+q  
audited account 审计帐目;经审计的帐目 }A"%YDrNbG  
audited annual account 经审计的周年帐目 LJMw-#61sj  
audited balance sheet 经审计的资产负债表 s],+]<qX  
auditor 核数师;核数主任;审计师 k w!1]N  
auditor's certificate 核数师证明书;审计师证明书 0:(@Y  
auditor's report 核数师报告;审计师报告 ukSi9| 1-,  
Aussie bond 澳元债券 8W"~>7/>D  
austerity budget 紧缩预算 rX#} 2  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 5sq#bvfJ o  
Australia All Ordinaries Index 澳洲所有普通股票指数 f13%[RA9N  
Australian Dollar [AUD] 澳元 @`ttyI^1f  
Australian Options Market 澳大利亚期权市场 * 5#Y [c  
Australian Securities Commission 澳洲证券事务监察委员会 ZIx,?E+eJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 l~M86 h  
Australian Stock Exchange 澳大利亚证券交易所 bgm$<;`U  
Austrian Schilling [ATS] 奥地利先令 /*lSpsBn  
authentication 认证;鉴证 Ui46 p  
authority to purchase 委托购买证;委购书 "rr,P0lgX  
authorization 认可;核准;授权;授权书 |!)3[<.  
authorization by direction 指示授权 (v^L2Po  
authorization by instruction 指令授权 BS#@ehdig  
authorization by warrant 令状授权 f,Sybf/uHh  
authorization of unit trust 单位信托的认可 U:E:"  
authorized agent 指定代理人 0%^m  
authorized capital 法定资本 e}e\*BL  
authorized clerk 出市员 ts Zr n  
authorized dealer 认可交易商 $IQ  !g  
authorized financial institution 认可财务机构 dHnId2@#  
authorized fund 认可基金 &Fl^&&1C  
authorized fund house 获授权的基金公司;认可基金公司 Dg@>d0FW  
authorized institution 认可机构 \+g95|[/  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 C``%<)WC  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 #kV`G.EX  
authorized insurer 获授权保险人;获认可承保人 W&6P%0G/  
authorized investment 特准投资项目 SD6xi\8  
authorized person 获授权人 CV 4r31w  
authorized representative 获授权代表 vpUS(ztvs  
authorized share capital 法定股本 /9WR>NUAO  
automated quotation system 自动报价系统 928szUo:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] M#d_kDMw  
自动交易系统〔香港期货交易所有限公司〕 R/iw#.Yy  
automatic adjustment mechanism 自动调整机制 `W8GfbL  
automatic adjustment system 自动调整系统 =1%3". "n@  
Automatic Clearing House 自动票据交换所 l\*}  
automatic exchange rates accumulation system 自动化汇率累集系统 1HBch]J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 '@Y@H,  
automatic teller machine [ATM] 自动柜员机 3 $Uv  
autopay 自动转帐 }{S W~yW  
available assets 可用资产 2ZB'WzH.X  
available fiscal reserve 现存财政储备 -[x^z5Ee`  
available profit 可用利润 ;EE*#"IJ  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 xk}YeNVj  
average 平均;平均数;海损  OXzJ%&h  
average basic salary 平均基本薪金 Ni GK| Z   
average consumer expenditure 平均消费开支;一般消费开支 1z$;>+g<  
average cost 平均成本 >0SF79-RE  
average cost of land production 增辟土地平均成本 w'.ny<Pe  
average daily turnover 平均每日成交额 Vl?R?K=`~J  
average daily wage rate 平均每日工资率 A[!Fg0X0  
average expenditure pattern 平均开支模式 7+j@0v\  
average growth rate 平均增长率 I, .`w/I+  
average net fixed assets 固定资产平均净值 9+SeG\Th  
average of relatives 相对价格平均数 C 9,p-  
average price 平均价格  vu  YH+  
average propensity to consume 平均消费倾向;一般消费倾向 u /cL[_Q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^&DHBx"J  
average rate 平均率 %n9}P , ?  
average revenue 平均收入;平均收益 *#frbV?;  
average stock 平均库存;平均存货 `qSNS->  
average yearly rent 平均年租 U^~K-!0  
avoidance of double taxation 避免双重课税 uyxU>yHV<g  
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 $[[6N0}*:  
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