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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: }1VxMx@  
A share A股;甲类股份 L}T:Y).  
abatement of tax 减税;减扣免税额 7O^ySy"l  
ABN AMRO Bank N.V. 荷兰银行 WwG78b-OA  
above-the-line expenditure 线上项目支出;经常预算支出 Ri=>evx  
above-the-line receipt 线上项目收入;经常预算收入 q\cH+n)C  
ABSA Asia Limited 南非联合亚洲有限公司 s<Px au+A  
absolute change 绝对数值变更 =i O K($  
absolute expenditure 实际开支 '/trM%<  
absolute guideline figure 绝对准则数字 B"rnSui  
absolute interest 绝对权益 yV,ki^^  
absolute order of discharge 绝对破产解除令 D~E1hr&Vd>  
absolute profit margin 绝对利润幅度 a|Io)Qhr  
absolute value 实值;绝对值 eK PxSN Z  
absolutely vested interest 绝对既得权益 z-$bce9*  
absorbed cost 已吸收成本;已分摊成本 XkLl(uyh  
absorption 吸收;分摊;合并 kscZ zXv  
absorption rate 吸收率;摊配率;分摊率 G0 Q} 1  
ACB Finance Limited 亚洲商业财务有限公司 KHV5V3q4  
acceptable form of reciprocity 合理的互惠条件 KCu@5`p  
acceptable rate 适当利率;适当汇率 =NMT H[  
acceptance agreement 承兑协议 y !)  
acceptance for honour 参加承兑 rf^ Q%ds  
acceptor 承兑人;接受人;受票人 xOnbY U  
acceptor for honour 参加承兑人 |WqEJ*$,  
accident insurance 意外保险 r2M Iw  
Accident Insurance Association of Hong Kong 香港意外保险公会 = _X#JP79  
accident insurance scheme 意外保险计划 Q\|72NWS  
accident year basis 意外年度基准 2#:/C:  
accommodation 通融;贷款 (C>FM8$J  
accommodation bill 通融票据;空头票据 4=!SG4~o  
accommodation party 汇票代发人 yr?*{;  
account balance 帐户余额;帐户结余 a+sHW<QeS  
account book 帐簿  AV{3f`  
account collected in advance 预收款项 7N9~nEU  
account current book 往来帐簿 #-*7<wN   
account of after-acquired property 事后取得的财产报告 sLrSi  
account of defaulter 拖欠帐目 Z M_ 6A1  
account payable 应付帐款 ywWF+kR_  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 qKNX^n;  
account receivable 应收帐款 Y7(E<1Yx  
account receivable report 应收帐款报表 ChO?Lm$y  
account statement 结单;帐单;会计财务报表 uTTM%-DMHT  
account title 帐户名称;会计科目 })RT2zw}  
accountant's report 会计师报告 Whp;wAz  
Accountant's Report Rules 会计师报告规则 B7BXS*_b  
accounting and auditing procedure 会计与审计程序;会计与核数程序 zea=vx>`  
Accounting Arrangements 《会计安排》 v'gP,UO-%D  
accounting basis 会计基础 )[_A{#&  
accounting by Official Receiver 破产管理署署长呈交的帐目 2NHuZ.af  
Accounting Circular 《会计通告》 VtIPw&KHW  
accounting class 会计类别 erTb9`N4  
accounting date 记帐日期;会计结算日期 f'P}]_3(  
accounting for money 款项核算 =2!AK[KxX  
Accounting Officer 会计主任 H EdOo~/~  
accounting period 会计报告期;会计期 hp=TWt~  
accounting policy 会计政策;会计方针 =.NZ {G  
accounting practice 会计惯例 Au3> =x`  
accounting principle 会计准则 9DcUx-   
accounting record 会计记录 3yg22y &l  
accounting report 会计报告 O92a*)  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 jm9J-%?  
Accounting Society of China 中国会计学会 ] AkHNgW  
accounting statement 会计报表 ]4~- z3=y  
accounting system 会计制度;会计系统 W _j`'WN/  
accounting transaction 会计事项;帐务交易 Z)}q=NjA  
accounting treatment 会计处理 7oaa)  
accounting year 会计年度 !_0kn6 S5  
accretion 增值;添加 LoZ8;VU  
accrual 应计项目;应累算数目 mw0#Dhyy1=  
accrual basis 应计制;权责发生制 jusP aAdW  
accrual basis accounting 应计制会计;权责发生制会计 h<;kj#qbb  
accrue 应累算;应计 nn>< k"  
accrued benefit 应累算利益 SxV(.i'  
accrued charges 应计费用 7 +A-S9P)  
accrued cumulative preference share dividend 应累算的累积优先股股息 zWvG];fsN  
accrued expenses 应累算费用 kw)@[1U  
accrued interest payable 应付利息;应计未付利息 wXw pKm  
accrued interest receivable 应收利息;应计未收利息 iC- ?F cA  
accrued right 累算权益 Bfhw0v]Z  
accruing profit 应累算的利润 GBOz,_pw  
accumulated fiscal reserve 累积财政储备 $[9,1.?C  
accumulated profit 累积利润;滚存溢利 c*MSd  
accumulated reserve 累积储备 " a;z  
accumulation of surplus income 累积收益盈余 St/<\Y,wr  
acquired assets 既得资产 {6MLbL{  
acquisition 收购;购置;取得 /?X1>A:*  
acquisition cost 购置成本 K|*Cka{  
acquisition expenses 购置费用 9`{[J['V  
acquisition of 100% interest 收购全部股权 2}`Q9?  
acquisition of control 取得控制权 w6tb vhcmU  
acquisition of fixed assets 购置固定资产 jRIjFn|~{Y  
acquisition of shell “买壳” . 2_t/2  
acquisition price 收购价  /;LteBoY  
act of God 天灾 k 1;,eB  
acting partner 执事合伙人 [?TQ!l}8A  
active market 买卖活跃的市场;交投畅旺的市场;旺市 )US|&> o8  
active partner 积极参与的合伙人 2{naSiaq  
active trading 交投活跃 0_JbE  
actual circulation 实际流通 7s:`]V%  
actual cost 实际成本 }gi>Z  
actual expenditure 实际开支;实际支出 !M:m(6E1  
actual income 实际入息;实际收入;实际收益 *]G&pmMs  
actual market 现货市场 !1<x@%  
actual price 现货价;实际价格 ,Yhy7w  
actual profit 实际利润 $$C5Q;7w!  
actual quotation 实盘;实际价位;实际报价  v|+}>g  
actual year basis 按实际年度计算 VuTH"br6  
actuals 实货 .&2pZ  
actuarial investigation 精算调查 +kCVi  
actuarial principle 精算原则  (2vR8  
actuarial report 精算师报告 /_~b~3{u  
Actuarial Society of Hong Kong 香港精算学会 'Rk~bAX  
actuarial valuation 精算师估值 i[FcY2  
actuary 精算师 w7\:S>;(O"  
ad referendum agreement 暂定协议;有待覆核的协定 zSta !]  
ad valorem duty 从价税;按值征税 pNpj, H*4  
ad valorem duty system 从价税制 kf~71G+  
ad valorem fee 从价费 js )G   
ad valorem tariff 从价关税 uYjJDLYoHl  
additional allowance 额外免税额 kfb+OE:7  
additional amount for unexpired risk 未过期风险的额外款额 0^44${bA  
additional assessable profit 补加应评税利润 3}O.B r|  
additional assessment 补加评税 g3{)AX[Uy  
additional commitment 额外承担 e #l/jFJU  
additional commitment vote 额外承担拨款 rN? L8  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 -F,o@5W>Y  
additional dependent parent allowance 供养父母额外免税额 U,/NygB~  
additional provision 额外拨款 R`=IYnoOA  
additional stamp duty 附加印花税 #|*;~:fz  
additional tax 补加税罚款;补加税款 jeb<qi>  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F=   
adjudged bankrupt 被裁定破产 z79L2lJn  
adjudicated bankrupt 裁定破产人 |7WzTz  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &|<~J (L;  
adjudication of bankruptcy 裁定破产;宣告破产 .UbmU^y|  
adjudication of insolvency 裁定无力偿还债务 vj0`[X   
adjusted actual 经调整的实数;调整后的实数 j}8IT  
adjusted current assets 经调整的流动资产;调整后的流动资产 /1++ 8=  
adjusted figure 经调整的数字;调整后的数额 G 8|[.n  
adjusted liabilities 经调整的负债;调整后的负债 AG) N^yd  
adjusted loss 经调整的亏损;调整后的亏损 [:$j<}UmB  
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@0HL?  
adjusted profit 经调整的利润;调整后的利润 >K#Z]k  
adjusted surplus 经调整的盈余额;调整后的盈余额 Jl3l\I'  
adjusted value 经调整的价值;调整后的价值 !7J;h{3Uw  
adjustment 调整;修订;理算〔保险〕 Z91gAy^z<  
adjustment centre 调剂中心 FM9b0qE  
adjustment lag 调整过程的时间差距;调整时差 W#'c6Hq2c  
adjustment mechanism 调整机制 xMg&>}5  
adjustment of loss 亏损调整 MnFem $ @  
adjustment process 调整过程;调整程序 b0LjNO@<  
adjustment range 调整幅度 OB3AZH$  
administered exchange rate 受管制汇率 ><OdHRh@#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 z2t;!]"'l  
administration expenses 行政费用 "Gcr1$xG8!  
administration fee 手续费;行政费 h./cs'&  
administration in bankruptcy 破产管理 ?zUV3Qgzj  
administration order 遗产管理令 E=gD{1,?  
administrator 管理人;遗产管理人 [$?S9)Xd  
administrator of the estate 遗产管理人 Kbx(^f12  
admission of debt 债项承认书 Q3%a=ba)h  
admission of proof 接纳债权证明 #c4LdZu9  
advance 放贷款项;垫付款项;预支款项;预付款项 xTD6?X'4  
advance account 暂支帐目;预付款帐户 O60jC;{F  
advance compensation 预付补偿金 IgEg  
advance from shareholder 股东垫款 QHr 3J  
advance pending reimbursement 预支以待日后付还 DLyHC=%{+h  
advanced economy 先进经济体系 ;~z>GJox  
advancement 预付;预付财产 8s8q`_.)(  
advances warrant 垫款令 uW;Uq=UN  
advancing 贷出 =B1t ?( "  
adverse balance 逆差 h0n0Dc{4  
adverse exchange 逆汇 k_V1x0sZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,Z_nV+l_  
advice for collection 托收通知书 |NtT-T)7  
advice of drawing 提款通知书;汇票通知书 {114 [  
advice of payment 付款通知 z1!ya#,$  
Advisory Committee [Securities and Futures Commission] m|~,#d@  
谘询委员会〔证券及期货事务监察委员会〕 f]$ g9H  
Advisory Committee on Diversification 经济多元化谘询委员会 3D\.S j%  
affidavit 誓章;遗产申报誓章 2 T{PIJg3  
affidavit of no receipt 述明无收款的誓章 T'XAcH  
affiliate 联号;联营公司;附属公司 oiO3]P]P  
affiliated company 附属公司;联号;联营公司 &\sg~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 H?40yu2m5  
affordability 负担能力 O,qR$#l   
African Development Bank [AfDB] 非洲开发银行 hv*n";V   
after-acquired property 事后取得的财产 oZ6xHdPc4  
after-hours dealing 市后交易 ^ .kas7 <  
after-tax profit 税后盈利;税后利润;税后溢利 6z%3l7#7Yi  
agency agreement 代理协议 %n}fkj'  
agency expenses 代理机构的开支 { KwLcSn  
agency fee 代理费 /7S]%UY  
Agency Law 《代理法》  +KFK..  
agent 代理人;承销人 nq/xD;q  
agent of company 公司代理人 ?0[%+AD hM  
agent's fee 代理人费;经纪费 &[cL%pP  
aggregate 总计;总数;总体数字 w])~m1yW  
aggregate amount 总款额;总额 >4M_jC.  
aggregate assets and liabilities 总体资产与负债 N _pJE?  
aggregate at constant price 按固定价格计算的总体数字 q(.%f3(  
aggregate demand 总需求 Cy6[p  
aggregate gross position 总持仓量 }WI24|`zM  
aggregate limit 总限额 O-T/H-J`  
aggregate of salaries tax 合计薪俸税 u.hnQsM  
aggregate performance 总体表现;总体业绩 =5Q;quKu^5  
aggregate supply 总体供应 (!X:[Ah*$  
aggregate surplus 总盈余 u6r-{[W}  
aggregate total 整体总额 fY%Sw7ql<  
aggregate value 总值;合计价值 NBMY1Xgj  
aggregated basis 合计基准 p6=#LwL'  
aggregated net chargeable income 合计应课税入息实额 Arp4$h  
aggregation 合并计算;合计;总和 @D"|Jq=6P  
aggregation of incomes of husband and wife 夫妇入息合并计算 [9(B;;R@  
aggregation of property 财产的总和 L$jyeFB5  
agio 差价;贴水 ;SC|VcbyH  
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》 DvOg|XUU0  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment njUM>E,'  
《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》 {z F  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eA4*Be;9e  
《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》 m(OBk;S~   
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment k}T~N.0  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 jHz]  
agreement for a settlement 授产协议 fI$, ?>  
agreement for assignment 转让协议 y Fp1@*ef  
agreement for sale 售卖协议;买卖协议 bjT0Fi0-  
agreement for sale and purchase 买卖协议 =?*V3e3{  
agreement for the payment of interest 支付利息协议 q6_1`Ew  
agreement for the repayment of money 还款协议 STOE=TC>  
agreement of reinsurance 再保险协议 Q^39Wk@  
Agricultural Bank of China 中国农业银行 IwH ,g^0\  
air passenger departure tax 飞机乘客离境税 Jb tbW &EH  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 f4tia .  
airport tax 机场税 n<hwstk  
alcohol duty 酒精税 Ue,"CQ6H  
alienation 让与;让渡;转让 ! h4So4p  
alimony 生活费;赡养费 ^Ws~h\{%  
All Ordinaries Index [AOI] 所有普通股指数 um8ZhXq  
all risks 全险;综合险 J7cqnj  
All Sales Record for Stock Market 《股票市场成交报告》 D3^v[>E2  
Allied Capital Resources Limited 新联财务有限公司 T >-F~?7Sv  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ` jUn  
allocation letter 拨款信件 >LLzG  
allocation of fund 分配款项;预留款项 Q  o=  
allocation of profit 利润分配;溢利分配 t]&n_]`{.  
allocation warrant 拨款令 y4?>5{`W  
allotment 分配;配股 ?1412Tq5  
allotment notice 股份配售通知;配股通知 +M.|D,wg2  
allotment of shares 股份分配 rW6w1  
allowable 可获宽免;免税的 *v5y]E%aW  
allowable business loss 可扣除的营业亏损 a9qZI  
allowable expenses 可扣税的支出 g)p[A 4  
allowance 免税额;津贴;备抵;准备金 %##9.Xm6l  
allowance for debts 债项的免税额 X@D3  
allowance for depreciation by wear and tear 耗损折旧免税额  E;|\?>  
allowance for funeral expenses 殡殓费的免税额 5 + Jy  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Sv>aZ  
allowance for repairs and outgoings 修葺及支出方面的免税额 x)Th2es\  
allowance to debtor 给债务人的津贴 @%fkW"y:  
alteration of capital 资本更改 <'vM+Lk  
alternate trustee 候补受托人 \Fe5<G'v  
amalgamation 合并 Sqge5v  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ?PQiVL  
ambit of charges 征税范围;收费范围 0y ;gi3W  
amended valuation 经修订的估值 c`jTdVD  
American Commodities Exchange 美国商品交易所 :8QG$Ua1  
American Express Bank Limited 美国运通银行 H{$yy)@F  
American Stock Exchange 美国证券交易所 "1nd~ BBOw  
amortization 摊销 2'}2r ~6  
amount due from banks 存放银行同业的款项 hs*:!&E  
amount due from banks abroad 存放海外银行同业的款项 eo,]b1C2n  
amount due from holding companies 控股公司欠款 . LS.Z 4@  
amount due from local banks 存放本港银行同业的款项 Rd!.8K[  
amount due to banks 银行同业的存款 E nUo B<  
amount due to banks abroad 海外银行同业的存款 .ev]tu2N  
amount due to holding companies 控股公司存款 [{c8:)ar  
amount due to local banks 本港银行同业的存款 ~G$OY9UC  
amount due to outport banks 外埠银行同业的存款 "l@~WE  
amount for note issue 发行纸币的款额 0y1t%C075  
amount of bond 担保契据的款额 s`TBz8QO$  
amount of consideration 代价款额 hg&AQk  
amount of contribution 供款数额 Fca?'^X  
amount of indebtedness 负债款额 wvYxL c#p0  
amount of principal of the loan 贷款本金额 Bl1I "B  
amount of rates chargeable 应征差饷数额 ]fc:CR  
amount of share capital 股本额 q>X:z0H  
amount of sums assured 承保款额 \ lKQ'_  
amount of variation 变动幅度 <;T7q EIlo  
amount of vote 拨款数额 lGz0K5P{  
amount payable 应付款额 XDWERv Ij  
amount receivable 应收款额 $R5-JvJJH  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~iSW^mi  
analysis 分析 axl?t|~I  
ancillary risk 附属风险 +Q9HsfX/  
annual account 周年帐目;周年帐目报表;年度决算;年结 2U+&F'&Q  
annual accounting date 年结日期 0jS/U|0  
annual allowance 每年免税额;年积金;年度津贴;年津 JU6np4  
annual balance 年度余额 Z`!pU"O9l  
annual disposable income 每年可动用收入  y1saE  
annual estimates 周年预算 OH(+]%B78  
annual fee 年费 WT)")0)[  
annual general meeting 周年大会 >fdN`W }M  
annual growth rate 年增率;每年增长率 O*PHo_&G  
annual long-term supplement 长期个案每年补助金 ) jvkwC  
annual pensionable emolument 可供计算退休金的年薪 W | }Hl{}  
annual report 年报 7wnzef?)  
Annual Report on the Consumer Price Index 《消费物价指数年报》 PLyu1{1" z  
annual return 周年报表;周年申报表;每年报税表格 0T5>i 0/  
Annual Return Rules 《周年报表规则》 2n=;"33%a  
annual review of consumer prices 每年消费物价回顾 {V&7JZl,/  
annual roll-forward basis 逐年延展方式 c%dy$mkqgK  
annual salary 年薪 b(VU{cf2d  
annual statement 年度报表;年度决算表 ~_&.A*Jh  
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 +!Ltn  
annuitant 年金受益人 +u2Co_FJ&  
annuity 年金 ;n@C(hG  
annuity contract 年金合约 h.^DRR^S  
annuity on human life 人寿年金 mc=*wr$  
antecedent debt 先前的债项 buFtLPe  
ante-dated cheque 倒填日期支票 /%c^ i!=f"  
anticipated expenditure 预期开支 +NY4j-O  
anticipated net profit 预期纯利 ]3,0 8JW=  
anticipated revenue 预期收入 )X/Faje  
anti-inflation measure 反通货膨胀措施 *X #e  
anti-inflationary stance 反通货膨胀立场 ^m=%Ctu#  
apparent deficit 表面赤字 >KPJ74R  
apparent financial solvency 表面偿债能力 ]4yvTP3[Rm  
apparent partner 表面合伙人 O+$70   
application for personal assessment 个人入息课税申请书 MocH>^,  
application of fund 资金应用 &1{k^>oz  
application to release as liquidator and to destruct the books of accounts and documents l1[IXw?  
申请免除清盘人职务及毁灭帐簿与文件 F~AS(sk  
appointed actuary 委任精算师 7y\g~?5N  
appointed auditor 委任核数师;委任审计师 <7^~r(DP  
appointed trustee 委任的受托人 bij?q\  
appointer 委任人 s*f.` A*)  
apportioned pro rata 按比例分摊 12a #]E  
apportionment 分配;分摊 #V 6 -*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕  m5pVt 4  
apportionment formula 分摊方程式 w-$w  
apportionment of estate duty 遗产税的分摊 k ))*z FV  
appraisal 估价;评估 ;`B35K  
appreciable growth 可观增长 4:']'E  
appreciable impact 显着影响 xNkY'4%  
appreciable increase 可观增长 (0Cszm.  
appreciation 增值;升值 hl:eF:'hm  
appreciation against other currencies 相对其他货币升值 4QNR_w  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ->8q, W2A  
appreciation tax 增值税 pxx(BE  
appropriation 拨款;拨用;拨付 r\d:fot  
appropriation account 拨款帐目 clw91yrQn  
Appropriation Bill 拨款法案 'qJ-eQ7e  
appropriation-in-aid system 补助拨款办法 02[II_< 1  
approved assets 核准资产 R!,)?j;  
approved basket stock 认可一篮子证券 HH?*"cKF~  
approved budget 核准预算 r<v%Zp  
approved charitable donation 认可慈善捐款 O:)IRB3  
approved charitable institution 认可慈善机构 &*aU2{,s,;  
approved currency 核准货币;认可货币 T6$<o\g'  
approved estimates 核准预算 H\mVK!](D  
approved estimates of expenditure 核准开支预算 %#9~V  
approved overseas insurer 核准海外保险人  uN 62>  
approved overseas trust company 核准海外信托公司 \<B6>  
approved pooled investment fund 核准汇集投资基金 [r8 d+  
approved provident fund scheme 认可公积金计划 |sa7Y_  
approved provision 核准拨款 h\d($Ki  
approved redeemable share 核准可赎回股份 |vz;bJG  
approved regional stock 认可地区性证券 =bWq 3aP)P  
approved retirement scheme 认可退休金计划 R+0"B  
approved subordinated loan 核准附属贷款 #ya|{K  
arbitrage 套戥;套汇;套利 ~iZF~PQ1_  
arbitrageur 套戥者;套汇者 (H+[^(3d2  
arbitrary amount 临时款项 p0y?GNQ  
arrangement 措施;安排;协定 ~q(C j"7  
arrears 欠款 ~^~RltY  
arrears of pay 欠付薪酬 X#,[2&17Fh  
arrears of revenue 逾期未收税款;逾期未收的帐项 .oj"ru  
articles of association 组织章程;组织细则;组织章程细则 sDm},=X}  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 0DIM]PS  
ascertainment of profit 确定利润 Q 02??W  
"Asia Clear" “亚洲结算系统” J7;n;Mx  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 :TYzzl43  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 h_G|.7!  
Asian Development Fund [ADF] 亚洲发展基金 BON""yIC   
Asian dollar bond 亚洲美元债券 Q EGanpz  
Asian dollar market 亚洲美元市场 L_ qv<iM$  
Asian dollar rate 亚洲美元利率 k`mrRs  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 2G5!u)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '3UIriY6  
asked price 沽盘;喊价;索价;卖方报价 GdeR#%z  
assessable income 应评税入息 zw0 r i6  
assessable loss 应评税亏损 rI66frbj  
assessable profit 应评税利润 Y_3YO 2K]  
assessable value 应评税值 ajW$d!  
assessed profit 估定利润 _<F@(M5  
assessed value 经评估价值 "jJdUFN  
assessment 评税;评定;估价;评税单 < Gy!i/  
assessment number 评税编号;估价编号 ^=Tu>{uD  
assessment of additional tax 补加税评税 $4*E\G8  
assessment of performance 业绩评估;实绩评价 \3(| c#c  
Assessor 评税主任 K^& ]xFW  
asset price bubbles 资产价格泡沫  !QW 0  
asset-backed securities 具资产保证的证券 y#Za|nt  
assets accretion 资产增值 p C2c(4  
assets and liabilities 资产与负债 <_{4-Q>S3#  
assets betterment statement 资产递增表;资产改进表 HD8"=7zJk  
assets lending 实物放款;有抵押贷款 (=tF2YBV  
assets of the company passing on the death 死者去世时转移的公司资产 l)rvh#D  
assets pledged as security for liabilities 用作负债抵押的资产 9k+&fyy  
assets portfolio 资产投资组合 y7IbE   
assets price 资产价格 ]7R&m)16  
assets quality 资产质素 a2=uM}Hsp  
assets realization 资产变现 J%-lw{FC  
assets refinancing arrangement 资产再集资安排 . I&)MZ>n  
assets securitization 资产证券化 xBE RCO^  
assets situated outside Hong Kong 在香港以外地方的资产 GKsL~;8"  
assets stripping 削减资产;拆卖资产 )bCG]OM7<  
assets value 资产值 >7(~'#x8A"  
assignee 承让人 :*&9TNU E@  
assignment 转让;转让书;转让契 73s3-DS,  
assignment of interest 权益转让 am'p^Z @  
assignment of letters patent and trade mark 专利证书及商标转让 `\4JwiPo  
assignment of property 物业转让;物业转让书 Wh'_ slDH+  
assignment right 转让权 6=g]Y!o$  
assignor 转让人 {cyo0-9nv  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 d,J<SG&L&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 L3=YlX`UL  
associate member 附属会员 <&Y}j&(  
associated body corporate 相联法人团体 J,0WQQnb  
associated company 相联公司;联属公司 q%kj[ZOY$]  
associated corporation 相联法团 7MuK/q.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] o!l3.5m2d  
公认会计师公会〔英国〕 hKzBq*cV  
Association of Futures Exchange Brokers 香港期货经纪协会 *CPB5s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 xlPcg7  
association of underwriters 承保人组织 K.iH  
assumption of control 接管 Yr"!&\[oz  
assurance 担保;保险;转易;转易书 C`th^dqBV  
assurance of interest 权益的转易 B:A1W{l  
at 19XX price 按一九XX年价格计算 k.=S+#"}  
at a discount 按赔价计算;按贴水价格计算;打折扣 (|a$N.e&K  
at a premium 按溢价计算;按升水价格计算 x+*L5$;h  
at call 通知付款;按通知 ^~r&}l4c,  
at constant market price 按固定市价计算 qJFgbq4-  
at constant price 按固定价格计算 <GT>s  
at cost 按成本计算 cxP9n8CuT  
at current market price 按当时市价计算;按现时市价计算 v1X&p\[d  
at current price 按当时价格计算;按现时价格计算 r@ T-Hi  
at factor cost 按要素成本计算;按生产要素成本计算  IB.'4B7  
at money-of-the-day price 按付款当日价格计算 ofPF}  
at or better 按指定或较佳价位〔买卖指令〕 hDD~,/yVxs  
at par 按面值计算;平价 y5AXL5  
at sight 见票即付 +%le/Pg@  
at the close 按收市盘 X~)V)'R  
at the opening 按开市盘 \A3>c|  
attestation 见证;见证条款 /!{A=N  
at-the-money option 平价期权 +Sdx8 Z5  
attorney 受权人;受托代表人 vA "`0  
attornment 新拥有人承认书 #EQx  
attributable profit 可归属利润 B )1<`nJA  
attributable share value 可归属股份价值 msqxPC^I  
Auckland Stock Exchange 奥克兰证券交易所 _L:i=.hxN  
auction 拍卖 5fj  
auctioneer 拍卖商 bDh:!M  
audit 审计;核数 ]lB3qEn<  
Audit Commission 审计署 Fyh?4!/.  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] T) Zt'M  
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〕 mS w?2ba  
audit review 帐目审查 An8%7xa7  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =ve*g&  
audited account 审计帐目;经审计的帐目 z7@(uIl=X  
audited annual account 经审计的周年帐目 ,2 g M-  
audited balance sheet 经审计的资产负债表 /50g3?X,  
auditor 核数师;核数主任;审计师 Q0L@.`~  
auditor's certificate 核数师证明书;审计师证明书 B::4Qme  
auditor's report 核数师报告;审计师报告 LpiHoavv  
Aussie bond 澳元债券 L&DF,fWsF&  
austerity budget 紧缩预算 G1?0Q_RN  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 I4o =6ts  
Australia All Ordinaries Index 澳洲所有普通股票指数 ,>QMyI hv  
Australian Dollar [AUD] 澳元 *b6I%MZn  
Australian Options Market 澳大利亚期权市场 ni"$[8U  
Australian Securities Commission 澳洲证券事务监察委员会 tkdBlG]!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 k binf  
Australian Stock Exchange 澳大利亚证券交易所 :p\(y  
Austrian Schilling [ATS] 奥地利先令  zU4V^N'  
authentication 认证;鉴证 Mg a@JA"  
authority to purchase 委托购买证;委购书 m<FWv2)^  
authorization 认可;核准;授权;授权书 dK J@{d  
authorization by direction 指示授权 ]e@0T{!  
authorization by instruction 指令授权 !Ig|m+  
authorization by warrant 令状授权 k"q!|+&Fs  
authorization of unit trust 单位信托的认可 HvqF@/xh  
authorized agent 指定代理人 QX/X {h6  
authorized capital 法定资本 *%OYAsc  
authorized clerk 出市员 7g A08M[O  
authorized dealer 认可交易商 f.aB?\"f6  
authorized financial institution 认可财务机构 Uw2,o|=O  
authorized fund 认可基金 ( K6~Tj  
authorized fund house 获授权的基金公司;认可基金公司 `x{.z=xC  
authorized institution 认可机构 o[bE  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 96"yNqBf  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V9fGVDl;  
authorized insurer 获授权保险人;获认可承保人 ;0w^ud  
authorized investment 特准投资项目 Q )LXL.0h  
authorized person 获授权人 tb:,Uf>E  
authorized representative 获授权代表 M('s|>\l  
authorized share capital 法定股本 =9qGEkd3  
automated quotation system 自动报价系统 lC'{QUC  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {) :%Wn M9  
自动交易系统〔香港期货交易所有限公司〕 #gW /qJ  
automatic adjustment mechanism 自动调整机制 b)on A|  
automatic adjustment system 自动调整系统 _KB{J7bs<a  
Automatic Clearing House 自动票据交换所 AfbB~LlBq  
automatic exchange rates accumulation system 自动化汇率累集系统 v"P&` 1=T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 y*VQ]aJ  
automatic teller machine [ATM] 自动柜员机 KA5~">l  
autopay 自动转帐 AW,v  
available assets 可用资产 V;h=8C5J  
available fiscal reserve 现存财政储备 e/"yGQu  
available profit 可用利润 m,W) N9 M  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 >lD;0EN  
average 平均;平均数;海损 (O)\#%,@R  
average basic salary 平均基本薪金  G"o!}  
average consumer expenditure 平均消费开支;一般消费开支 S=0"f}Jo.  
average cost 平均成本 7|&e[@B  
average cost of land production 增辟土地平均成本 w5F4"nl#O}  
average daily turnover 平均每日成交额 ./'~];&  
average daily wage rate 平均每日工资率 FAQr~G}  
average expenditure pattern 平均开支模式 &8[ZN$Xe"  
average growth rate 平均增长率 [>W"R1/  
average net fixed assets 固定资产平均净值 KQG-2oW  
average of relatives 相对价格平均数 7d&DrI@~  
average price 平均价格 % v;e  
average propensity to consume 平均消费倾向;一般消费倾向 ?M*7@t@  
average propensity to save 平均储蓄倾向;一般储蓄倾向 g M4Pj[W  
average rate 平均率 yfmp$GO:  
average revenue 平均收入;平均收益 o&(wg(Rv  
average stock 平均库存;平均存货 E,{GU  
average yearly rent 平均年租 {>8Pl2J  
avoidance of double taxation 避免双重课税 z%(Fo2)^  
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 7;&(}  
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