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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

级别: 经院大学
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A: @^W`Yg)C  
A share A股;甲类股份 pE4a~:  
abatement of tax 减税;减扣免税额 #@S%?`4,  
ABN AMRO Bank N.V. 荷兰银行 N6U d(8*  
above-the-line expenditure 线上项目支出;经常预算支出 W_\zx<m  
above-the-line receipt 线上项目收入;经常预算收入 p~qe/  
ABSA Asia Limited 南非联合亚洲有限公司 wSTul o:9  
absolute change 绝对数值变更 hArY$T&MB  
absolute expenditure 实际开支 TC\+>LXiZ  
absolute guideline figure 绝对准则数字 9t"Rw ns  
absolute interest 绝对权益 |W">&Rb<t#  
absolute order of discharge 绝对破产解除令 @c3xUK   
absolute profit margin 绝对利润幅度 &_ekA44E  
absolute value 实值;绝对值 |^pev2g  
absolutely vested interest 绝对既得权益 9E!le=>  
absorbed cost 已吸收成本;已分摊成本 Sjpx G@k  
absorption 吸收;分摊;合并 kXMp()N8`  
absorption rate 吸收率;摊配率;分摊率 <>cS@V5j  
ACB Finance Limited 亚洲商业财务有限公司 }rTH<! j  
acceptable form of reciprocity 合理的互惠条件 du3f'=q6|  
acceptable rate 适当利率;适当汇率 _IYaMo.n  
acceptance agreement 承兑协议 %BqaVOKJ"f  
acceptance for honour 参加承兑 k9^Hmhjw  
acceptor 承兑人;接受人;受票人 0s#72}n  
acceptor for honour 参加承兑人 ,5}U H  
accident insurance 意外保险 N@q}eGe  
Accident Insurance Association of Hong Kong 香港意外保险公会 }SN( ^3N  
accident insurance scheme 意外保险计划 sHP -@  
accident year basis 意外年度基准 eU?hin@X  
accommodation 通融;贷款 !'7fOP-J]  
accommodation bill 通融票据;空头票据 #%0V`BS7n  
accommodation party 汇票代发人 ~C.*Vc?|  
account balance 帐户余额;帐户结余 l4Xz r:]  
account book 帐簿 rl*O-S/  
account collected in advance 预收款项 Ifj&S'():  
account current book 往来帐簿 P3$eomX'  
account of after-acquired property 事后取得的财产报告 <B"sp r&1  
account of defaulter 拖欠帐目 XpIiJry!6  
account payable 应付帐款 a&y^Ps6=  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 c7Z4u|G  
account receivable 应收帐款 C6_(j48&  
account receivable report 应收帐款报表 ?Ec9rM\ze  
account statement 结单;帐单;会计财务报表 RU)35oEV|  
account title 帐户名称;会计科目 o`?rj!\  
accountant's report 会计师报告 woYD &Oml  
Accountant's Report Rules 会计师报告规则 lfGyK4:  
accounting and auditing procedure 会计与审计程序;会计与核数程序 C$3*[  
Accounting Arrangements 《会计安排》 T(4d5 fY  
accounting basis 会计基础 4`IM[DIG~  
accounting by Official Receiver 破产管理署署长呈交的帐目 y7R#PkQ~  
Accounting Circular 《会计通告》 o u|emAV  
accounting class 会计类别 DX>a0-Xj  
accounting date 记帐日期;会计结算日期 L[` l80  
accounting for money 款项核算 Qw5nfg3T  
Accounting Officer 会计主任 Wgq|Q*  
accounting period 会计报告期;会计期 OG,P"sv  
accounting policy 会计政策;会计方针 I$n= >s  
accounting practice 会计惯例 GXNf@&  
accounting principle 会计准则 [|u^:&az  
accounting record 会计记录 8sG3<$Z^  
accounting report 会计报告 $Gn.G_"v  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e%4?-{(  
Accounting Society of China 中国会计学会 A KNx~!%2  
accounting statement 会计报表 v\0G`&^1  
accounting system 会计制度;会计系统 v0^9 "V:y  
accounting transaction 会计事项;帐务交易 LSo!_tY  
accounting treatment 会计处理 8!g `bC#%  
accounting year 会计年度 ::L2zVq5V  
accretion 增值;添加 Nd_fjB  
accrual 应计项目;应累算数目 Qy,^'fSN  
accrual basis 应计制;权责发生制 B~Q-V&@o  
accrual basis accounting 应计制会计;权责发生制会计 |m19fg3u  
accrue 应累算;应计 PJnC  
accrued benefit 应累算利益 <P9fNBGa  
accrued charges 应计费用 Y4T")  
accrued cumulative preference share dividend 应累算的累积优先股股息 e _vsiT  
accrued expenses 应累算费用 D7ex{SVA)  
accrued interest payable 应付利息;应计未付利息 $6QIYF""  
accrued interest receivable 应收利息;应计未收利息 _B4&Fb.  
accrued right 累算权益 F /b`[  
accruing profit 应累算的利润 T X`X5j  
accumulated fiscal reserve 累积财政储备 7\u+%i;YZ  
accumulated profit 累积利润;滚存溢利 3:%k pnO  
accumulated reserve 累积储备 jjpYg  
accumulation of surplus income 累积收益盈余 *OVB;]D3+  
acquired assets 既得资产 6Z/`p~e  
acquisition 收购;购置;取得 ;`9f<d#\  
acquisition cost 购置成本 1C[9}}  
acquisition expenses 购置费用 &dtk&P{  
acquisition of 100% interest 收购全部股权 x^f<G 6z  
acquisition of control 取得控制权 FB=oGgwwq  
acquisition of fixed assets 购置固定资产 R{hX--|j  
acquisition of shell “买壳” bIKg>U'5d  
acquisition price 收购价 od;-D~  
act of God 天灾 JuRoeq.  
acting partner 执事合伙人 'Pz%c}hJ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 _Fb}zPU!  
active partner 积极参与的合伙人 JFq wC=-  
active trading 交投活跃 #XV=,81w  
actual circulation 实际流通 8 WP>u8&  
actual cost 实际成本 $o6/dEKQ  
actual expenditure 实际开支;实际支出 Urj*V0^  
actual income 实际入息;实际收入;实际收益 C3AWXO ^  
actual market 现货市场 2`yhxO  
actual price 现货价;实际价格 x "W~m.y$h  
actual profit 实际利润 [+#m THX  
actual quotation 实盘;实际价位;实际报价 e4X df>B  
actual year basis 按实际年度计算 N&8TG  
actuals 实货 ?M2(8 0  
actuarial investigation 精算调查 ;#B(L=/  
actuarial principle 精算原则 I8*VM3  
actuarial report 精算师报告 #kg`rrF r  
Actuarial Society of Hong Kong 香港精算学会 _iwG'a[`  
actuarial valuation 精算师估值 ^<]'?4m]  
actuary 精算师 [^>XR BSm  
ad referendum agreement 暂定协议;有待覆核的协定 a"~o'W7  
ad valorem duty 从价税;按值征税 B`tq*T%  
ad valorem duty system 从价税制 y48]|%73  
ad valorem fee 从价费 a|ftl&uk  
ad valorem tariff 从价关税 eK8H5YE  
additional allowance 额外免税额 e~h>b.~  
additional amount for unexpired risk 未过期风险的额外款额 PN}+LOD<t  
additional assessable profit 补加应评税利润 S"Al [{  
additional assessment 补加评税 vwR_2u  
additional commitment 额外承担 5<?Ah+1  
additional commitment vote 额外承担拨款 337.' |ZE  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ROO*/OOd  
additional dependent parent allowance 供养父母额外免税额 ?7{U=1gb$  
additional provision 额外拨款 5Z=4%P*I  
additional stamp duty 附加印花税 f^%3zWp|-  
additional tax 补加税罚款;补加税款 PSrx !  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 &\zYbGU  
adjudged bankrupt 被裁定破产 F<4rn  
adjudicated bankrupt 裁定破产人 ;w{<1NH2+.  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `CK~x =  
adjudication of bankruptcy 裁定破产;宣告破产 uf(ayDE  
adjudication of insolvency 裁定无力偿还债务 VA/2$5Wu  
adjusted actual 经调整的实数;调整后的实数 7KT*p&xm  
adjusted current assets 经调整的流动资产;调整后的流动资产 On C)f  
adjusted figure 经调整的数字;调整后的数额 Pz]WT1J0  
adjusted liabilities 经调整的负债;调整后的负债 yUoR6w  
adjusted loss 经调整的亏损;调整后的亏损 ~f QrH%@  
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 ,CE/o7.FG  
adjusted profit 经调整的利润;调整后的利润 C*`WMP*  
adjusted surplus 经调整的盈余额;调整后的盈余额 u ExLj6  
adjusted value 经调整的价值;调整后的价值 T+8Yd(:hX  
adjustment 调整;修订;理算〔保险〕 ,n|si#  
adjustment centre 调剂中心 <y 4(!z"  
adjustment lag 调整过程的时间差距;调整时差 `RTxc  
adjustment mechanism 调整机制 t Zxx#v`  
adjustment of loss 亏损调整 Jcw^Z,  
adjustment process 调整过程;调整程序 6#w>6g4V~R  
adjustment range 调整幅度 G,8mFH  
administered exchange rate 受管制汇率 QE<Z@/V*a  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OqGp|`  
administration expenses 行政费用 (qcFGM22U  
administration fee 手续费;行政费 $C16}^  
administration in bankruptcy 破产管理 OT#@\/>  
administration order 遗产管理令 +)jUA]hJ/  
administrator 管理人;遗产管理人 F)P:lvp<r  
administrator of the estate 遗产管理人 QE]@xLz   
admission of debt 债项承认书 l;F"m+B!$  
admission of proof 接纳债权证明 ZvY"yl?e  
advance 放贷款项;垫付款项;预支款项;预付款项 x/QqG1q  
advance account 暂支帐目;预付款帐户 s|YH_1r  
advance compensation 预付补偿金 h y rPu_  
advance from shareholder 股东垫款 0 _!0\d#c  
advance pending reimbursement 预支以待日后付还 7KtU\u  
advanced economy 先进经济体系 "+DA)K  
advancement 预付;预付财产 /4{WT?j  
advances warrant 垫款令 ITPE2x  
advancing 贷出 ?o<vmIge  
adverse balance 逆差 z$^d_)  
adverse exchange 逆汇 So5/n7  
advertisement addressed to shareholders 在报章刊登的致股东通告 7o4E_ .*  
advice for collection 托收通知书 O{:{P5  
advice of drawing 提款通知书;汇票通知书 BRFsw`c  
advice of payment 付款通知 DJ ru|2  
Advisory Committee [Securities and Futures Commission] &9jJ\+:7  
谘询委员会〔证券及期货事务监察委员会〕 -:}vf?  
Advisory Committee on Diversification 经济多元化谘询委员会 VPCI5mS_  
affidavit 誓章;遗产申报誓章 ^} j~:EZb  
affidavit of no receipt 述明无收款的誓章 ODJ"3 J  
affiliate 联号;联营公司;附属公司 N=mvr&arP  
affiliated company 附属公司;联号;联营公司 KFM[caKeJO  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q 4BXrEOw  
affordability 负担能力 &+9 ;  
African Development Bank [AfDB] 非洲开发银行 ]dycesc'  
after-acquired property 事后取得的财产 \Y#  
after-hours dealing 市后交易 _KRnx-  
after-tax profit 税后盈利;税后利润;税后溢利 * :"*'  
agency agreement 代理协议 YznL+TD  
agency expenses 代理机构的开支 _/[qBe  
agency fee 代理费 +|?a7qM  
Agency Law 《代理法》 &BVUK"}P  
agent 代理人;承销人 e\)%<G5  
agent of company 公司代理人 ui]iO p  
agent's fee 代理人费;经纪费 q NGR6i  
aggregate 总计;总数;总体数字 4S(G366  
aggregate amount 总款额;总额 T! }G51  
aggregate assets and liabilities 总体资产与负债 /N0mF< P  
aggregate at constant price 按固定价格计算的总体数字 +o+f\!  
aggregate demand 总需求 K#FD$,c~  
aggregate gross position 总持仓量 L1IF$eC  
aggregate limit 总限额 1$Up7=Dr=  
aggregate of salaries tax 合计薪俸税 A-x^JC=  
aggregate performance 总体表现;总体业绩 81RuNs]  
aggregate supply 总体供应 aru2H6  
aggregate surplus 总盈余 dJ"44Wu+J  
aggregate total 整体总额 r*HSi.'21  
aggregate value 总值;合计价值 cT(nKHL  
aggregated basis 合计基准 /fQcrd7h  
aggregated net chargeable income 合计应课税入息实额 e]<Syrk  
aggregation 合并计算;合计;总和 .+7n@Sc  
aggregation of incomes of husband and wife 夫妇入息合并计算 d% EdvM|)  
aggregation of property 财产的总和 DLwlA !z  
agio 差价;贴水 piIZ*@'  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 t%@iF U;}  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment b~;:[ #  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 I!zoo[/)%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x1=`Z@^  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 U<6)CW1;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment GzEw~JAs  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 c<13r=+  
agreement for a settlement 授产协议 kn#?+Q  
agreement for assignment 转让协议 9WHE4'Sa  
agreement for sale 售卖协议;买卖协议 l4gH]!/@  
agreement for sale and purchase 买卖协议 q\tr&@4iC  
agreement for the payment of interest 支付利息协议 /OKp(u;)z  
agreement for the repayment of money 还款协议 VnuG^)S  
agreement of reinsurance 再保险协议 %+r(*Q+0$f  
Agricultural Bank of China 中国农业银行 qMaO1cE\  
air passenger departure tax 飞机乘客离境税 hC-uz _/3  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 hu-]SGb6  
airport tax 机场税 hl]d99Lc  
alcohol duty 酒精税 Dw=L]i :0v  
alienation 让与;让渡;转让 #kQ! GMZH  
alimony 生活费;赡养费 TjpyU:R,&|  
All Ordinaries Index [AOI] 所有普通股指数 IO7z}![V;  
all risks 全险;综合险 '[r:pwE  
All Sales Record for Stock Market 《股票市场成交报告》 dX\OP>  
Allied Capital Resources Limited 新联财务有限公司 =K@LEZZ'/<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 f}dlQkZ(  
allocation letter 拨款信件 l_yy;e  
allocation of fund 分配款项;预留款项 F,YP Il  
allocation of profit 利润分配;溢利分配 Iq|h1ie m+  
allocation warrant 拨款令 HX.K{!5  
allotment 分配;配股 Cq@7oi]W0  
allotment notice 股份配售通知;配股通知 %>&~?zrq  
allotment of shares 股份分配  H_g]q  
allowable 可获宽免;免税的 ImQ -kz?b  
allowable business loss 可扣除的营业亏损 4#t'1tzu#  
allowable expenses 可扣税的支出 &"u(0q  
allowance 免税额;津贴;备抵;准备金 |A4B4/!  
allowance for debts 债项的免税额 t{,$?}  
allowance for depreciation by wear and tear 耗损折旧免税额 2NFk#_9e~  
allowance for funeral expenses 殡殓费的免税额 U["<f`z4\  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 3 EAr=E]  
allowance for repairs and outgoings 修葺及支出方面的免税额 JP!e'oWxi  
allowance to debtor 给债务人的津贴 ln<[CgV8  
alteration of capital 资本更改 /5%'q~  
alternate trustee 候补受托人 2k!uk6  
amalgamation 合并 &[`2 4Db  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }[%F  
ambit of charges 征税范围;收费范围 %2RXrH2&H  
amended valuation 经修订的估值 mAH7; u<  
American Commodities Exchange 美国商品交易所 9f['TG,"  
American Express Bank Limited 美国运通银行 v~RxtTu  
American Stock Exchange 美国证券交易所 [\F:NLjiUy  
amortization 摊销 4][VK/v+  
amount due from banks 存放银行同业的款项 DN9x<%/-  
amount due from banks abroad 存放海外银行同业的款项 !/`AM<`o  
amount due from holding companies 控股公司欠款 r E1ouz!D  
amount due from local banks 存放本港银行同业的款项 VI3fvGHat{  
amount due to banks 银行同业的存款 wz+mFf  
amount due to banks abroad 海外银行同业的存款 t<`wK8)  
amount due to holding companies 控股公司存款 E.yFCaL  
amount due to local banks 本港银行同业的存款 *K>2B99TXu  
amount due to outport banks 外埠银行同业的存款 2U%t  
amount for note issue 发行纸币的款额 D~qi6@Ga  
amount of bond 担保契据的款额 #WA7}tHb  
amount of consideration 代价款额 Eoz/]b  
amount of contribution 供款数额 EQnU:a  
amount of indebtedness 负债款额 Ym%# "  
amount of principal of the loan 贷款本金额 kFJ]F |^7  
amount of rates chargeable 应征差饷数额 7<kr|-  
amount of share capital 股本额 w2$ L;q  
amount of sums assured 承保款额 x ~l"'qsK  
amount of variation 变动幅度 e?\Od}Hbw  
amount of vote 拨款数额 0"-H34M <D  
amount payable 应付款额 x1 LI&  
amount receivable 应收款额 9[t-W:3c7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 dyqk[$(  
analysis 分析 ?n<sN"  
ancillary risk 附属风险 w8>lWgN  
annual account 周年帐目;周年帐目报表;年度决算;年结 7d{xXJ-  
annual accounting date 年结日期 Yy!G?>hC  
annual allowance 每年免税额;年积金;年度津贴;年津 n n[idw  
annual balance 年度余额 0o6r3xc;  
annual disposable income 每年可动用收入 5 Bcmz'?!  
annual estimates 周年预算 =M{&g  
annual fee 年费 ")boY/ P/w  
annual general meeting 周年大会 NgGpLdaC2v  
annual growth rate 年增率;每年增长率 r& RJ'z  
annual long-term supplement 长期个案每年补助金 vr>J$(F  
annual pensionable emolument 可供计算退休金的年薪 W OYZ  
annual report 年报 | /-# N  
Annual Report on the Consumer Price Index 《消费物价指数年报》 AED 9vDE  
annual return 周年报表;周年申报表;每年报税表格 CE183l\  
Annual Return Rules 《周年报表规则》 yl<=_Q  
annual review of consumer prices 每年消费物价回顾 9<Zm}PE32  
annual roll-forward basis 逐年延展方式 VQ~eg wJL  
annual salary 年薪 84(jg P  
annual statement 年度报表;年度决算表 1_~'?'&^  
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 7Aw <:  
annuitant 年金受益人 J_ h\tM  
annuity 年金 8=\k<X{`  
annuity contract 年金合约 Q<osYO{l  
annuity on human life 人寿年金 <!u(_Bxw/  
antecedent debt 先前的债项 cP21x<n  
ante-dated cheque 倒填日期支票 TDtHR hq7  
anticipated expenditure 预期开支 9Up> e  
anticipated net profit 预期纯利 Rlr[uU_  
anticipated revenue 预期收入 Cn9MboXX  
anti-inflation measure 反通货膨胀措施 ht:L L#b*(  
anti-inflationary stance 反通货膨胀立场 ,! ~U5~  
apparent deficit 表面赤字 4[0.M  
apparent financial solvency 表面偿债能力 ']Km%uwL  
apparent partner 表面合伙人 8W.-Y|[5?  
application for personal assessment 个人入息课税申请书 z ISy\uka  
application of fund 资金应用 jaTCRn3|<  
application to release as liquidator and to destruct the books of accounts and documents 7")&njQ/x  
申请免除清盘人职务及毁灭帐簿与文件 ^-}3 +YA  
appointed actuary 委任精算师 lZ+ 1 A0e  
appointed auditor 委任核数师;委任审计师 a 8jG')zg  
appointed trustee 委任的受托人 oRn5blj  
appointer 委任人 gn 9CZ  
apportioned pro rata 按比例分摊 yErvgf  
apportionment 分配;分摊 'bef3P9`  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 .|ZnU]~T  
apportionment formula 分摊方程式 v^IMN3^W  
apportionment of estate duty 遗产税的分摊 (+\K  
appraisal 估价;评估 4_eFc$^  
appreciable growth 可观增长 Io;26F""  
appreciable impact 显着影响 9/\=6v C|  
appreciable increase 可观增长 i];@e]   
appreciation 增值;升值 X<"#=u(  
appreciation against other currencies 相对其他货币升值 g.EKdvY"%H  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1 pzd  
appreciation tax 增值税 9e 1KH'  
appropriation 拨款;拨用;拨付 \AR3DDm  
appropriation account 拨款帐目 6 dCqS  
Appropriation Bill 拨款法案 iu,Bmf^oD  
appropriation-in-aid system 补助拨款办法 2wh{[Q2f  
approved assets 核准资产 5al44[  
approved basket stock 认可一篮子证券 Ks7kaX  
approved budget 核准预算 9;c]_zt  
approved charitable donation 认可慈善捐款 -E!V;Tgc%U  
approved charitable institution 认可慈善机构 h 9{'w  
approved currency 核准货币;认可货币 l\-(li H  
approved estimates 核准预算 Y wM;G g3  
approved estimates of expenditure 核准开支预算 E?f*Z{~,  
approved overseas insurer 核准海外保险人 01^W Py9l  
approved overseas trust company 核准海外信托公司 j@s,5:;[  
approved pooled investment fund 核准汇集投资基金 QeAkuqT'[  
approved provident fund scheme 认可公积金计划  )2,\Y  
approved provision 核准拨款 HYk*;mD  
approved redeemable share 核准可赎回股份 yIThzy S  
approved regional stock 认可地区性证券 (au 7wI{  
approved retirement scheme 认可退休金计划 <Gudx>I  
approved subordinated loan 核准附属贷款 7<ES&ls_  
arbitrage 套戥;套汇;套利 q} R"  
arbitrageur 套戥者;套汇者 |7T!rnr  
arbitrary amount 临时款项 jZY9Lx8o  
arrangement 措施;安排;协定 ;c>Rjg&[  
arrears 欠款 'uOp?g'7  
arrears of pay 欠付薪酬 Ie;}k;?-  
arrears of revenue 逾期未收税款;逾期未收的帐项 \E<)B#  
articles of association 组织章程;组织细则;组织章程细则 My'6 yQL  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 4a~9?}V:  
ascertainment of profit 确定利润 4B8{\ "6  
"Asia Clear" “亚洲结算系统” CD0SXNi"zH  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 .!t' &eV  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 h:+>=~\  
Asian Development Fund [ADF] 亚洲发展基金 )6mv 7M{  
Asian dollar bond 亚洲美元债券 T+/Gz'  
Asian dollar market 亚洲美元市场 2\!.w^7'^T  
Asian dollar rate 亚洲美元利率 xH8nn3U  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :U;ZBs3  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 )Nq$~aAm  
asked price 沽盘;喊价;索价;卖方报价 bs mnh_YRj  
assessable income 应评税入息 0?j+d8*  
assessable loss 应评税亏损 #/1,Cv yj  
assessable profit 应评税利润 R=M${u<t  
assessable value 应评税值 yz2NB?)  
assessed profit 估定利润 Wc_Ph40C<_  
assessed value 经评估价值 8 YBsYKC  
assessment 评税;评定;估价;评税单 F3a"SKMW  
assessment number 评税编号;估价编号 [w)6OT  
assessment of additional tax 补加税评税 7<?v!vQ}-  
assessment of performance 业绩评估;实绩评价 Hca)5$yL  
Assessor 评税主任 jKu"Vi|j>  
asset price bubbles 资产价格泡沫 A|@d4+  
asset-backed securities 具资产保证的证券 2S8/ lsB  
assets accretion 资产增值 nmN6RGx  
assets and liabilities 资产与负债 A! 1>  
assets betterment statement 资产递增表;资产改进表 }g _#.>D+  
assets lending 实物放款;有抵押贷款 SR S~s  
assets of the company passing on the death 死者去世时转移的公司资产 T ~t%3G  
assets pledged as security for liabilities 用作负债抵押的资产 6q8qq/h)  
assets portfolio 资产投资组合 { lLUZM  
assets price 资产价格 U=%S6uL\bx  
assets quality 资产质素 fr\UX}o  
assets realization 资产变现 Oox5${#^  
assets refinancing arrangement 资产再集资安排 !/$BXUrd  
assets securitization 资产证券化 5,qfr!hN,  
assets situated outside Hong Kong 在香港以外地方的资产 &e% y|{Y  
assets stripping 削减资产;拆卖资产 Wm.SLr,o0  
assets value 资产值 rq6(^I  
assignee 承让人 s4}}MV3X  
assignment 转让;转让书;转让契 I)O-i_}L&K  
assignment of interest 权益转让 cEw/F0  
assignment of letters patent and trade mark 专利证书及商标转让 {N;XjV1x  
assignment of property 物业转让;物业转让书 5kJ>pb$/  
assignment right 转让权 Md[nlz  
assignor 转让人 ?(U> )SvF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 U1rh[A>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Y6fU;  
associate member 附属会员 JX/rAnc@  
associated body corporate 相联法人团体 !H,R$3~  
associated company 相联公司;联属公司 e$tKKcj0T  
associated corporation 相联法团 D x Vt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ;LH?Qu;e  
公认会计师公会〔英国〕 4F 8`5)RM  
Association of Futures Exchange Brokers 香港期货经纪协会 .)u,sYZA|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 |)IN20  
association of underwriters 承保人组织 T.W/S0#j3  
assumption of control 接管 OY`G_=6!N  
assurance 担保;保险;转易;转易书 /sdkQ{J!.  
assurance of interest 权益的转易 ,)Z^b$H]  
at 19XX price 按一九XX年价格计算 Mi 'eViH  
at a discount 按赔价计算;按贴水价格计算;打折扣 .'7o,)pJ<  
at a premium 按溢价计算;按升水价格计算 dmrM %a}W-  
at call 通知付款;按通知 #ZGWU_l}  
at constant market price 按固定市价计算 y)#Ib*?  
at constant price 按固定价格计算 :d!.E$S  
at cost 按成本计算 J/wot,j^  
at current market price 按当时市价计算;按现时市价计算 JVTG3:zD  
at current price 按当时价格计算;按现时价格计算 2@ACmh  
at factor cost 按要素成本计算;按生产要素成本计算 oChcEx%  
at money-of-the-day price 按付款当日价格计算 WE`Y!  
at or better 按指定或较佳价位〔买卖指令〕 |2c'0Ibu  
at par 按面值计算;平价 Q9#$4  
at sight 见票即付 O*yc8fUI  
at the close 按收市盘 ]Wv\$JXI  
at the opening 按开市盘 **0Y*Ax@  
attestation 见证;见证条款 l=EIbh  
at-the-money option 平价期权 XX}RbE#4  
attorney 受权人;受托代表人 } "y{d@  
attornment 新拥有人承认书 94|BSxc  
attributable profit 可归属利润 n&[U/`o  
attributable share value 可归属股份价值 -_pI:K[  
Auckland Stock Exchange 奥克兰证券交易所 +5);"71  
auction 拍卖 ;Cyt2]F  
auctioneer 拍卖商 w>VM--  
audit 审计;核数 -oe&1RrdVg  
Audit Commission 审计署 }N4=~'R  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] eB!0:nHN  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 WZ ~rsSZSV  
audit review 帐目审查 r"U$udwjg  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |$9k z31  
audited account 审计帐目;经审计的帐目 &&(sZG w  
audited annual account 经审计的周年帐目 S| !U=&  
audited balance sheet 经审计的资产负债表 UO<%|{ W+  
auditor 核数师;核数主任;审计师 cKK 1$x  
auditor's certificate 核数师证明书;审计师证明书 2fI?P  
auditor's report 核数师报告;审计师报告 'ei9* 4y  
Aussie bond 澳元债券 "2qp-'^[c  
austerity budget 紧缩预算 iu&'v  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]eP&r?B  
Australia All Ordinaries Index 澳洲所有普通股票指数 ](- :l6  
Australian Dollar [AUD] 澳元 bv$)^  
Australian Options Market 澳大利亚期权市场 $N5}N\C:a  
Australian Securities Commission 澳洲证券事务监察委员会 +~02j1Jx  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 01#a  
Australian Stock Exchange 澳大利亚证券交易所 = ?T'@C  
Austrian Schilling [ATS] 奥地利先令  @;d(>_n  
authentication 认证;鉴证 aLuxCobV  
authority to purchase 委托购买证;委购书 aeE9dV~  
authorization 认可;核准;授权;授权书 Eh0R0;l5>  
authorization by direction 指示授权 *wyaBV?*K  
authorization by instruction 指令授权 J0lTp /  
authorization by warrant 令状授权 =JNoC01D  
authorization of unit trust 单位信托的认可 qV^,muyoG  
authorized agent 指定代理人 @y)-!MHN(8  
authorized capital 法定资本 n>Q/XQXB  
authorized clerk 出市员 -~v;'zOO  
authorized dealer 认可交易商 6#.z:_  
authorized financial institution 认可财务机构 EQz`o+  
authorized fund 认可基金 &kRkOjuk  
authorized fund house 获授权的基金公司;认可基金公司 +`_%U7p(  
authorized institution 认可机构 O^4:4tRpt  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 SgFyv<6>:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )5)S8~Oc  
authorized insurer 获授权保险人;获认可承保人 N~g'Z `  
authorized investment 特准投资项目 z)yxz:E  
authorized person 获授权人 @+:S'mAQC  
authorized representative 获授权代表 vXRfsv y  
authorized share capital 法定股本 !2tZ@ p|  
automated quotation system 自动报价系统 x>;! `}x  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] )1Os+0az  
自动交易系统〔香港期货交易所有限公司〕 zpiqJEf|'"  
automatic adjustment mechanism 自动调整机制 &T}~h^/t  
automatic adjustment system 自动调整系统 4vW:xK  
Automatic Clearing House 自动票据交换所 !YsL x[+  
automatic exchange rates accumulation system 自动化汇率累集系统 O,]t.1V  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \qi=Us|=  
automatic teller machine [ATM] 自动柜员机 xv9SQ,n<  
autopay 自动转帐 ;0P2nc:U~  
available assets 可用资产 #: w/vk  
available fiscal reserve 现存财政储备 6}n>Nb;L"  
available profit 可用利润 Qp!r_a&  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 a@lvn/b2  
average 平均;平均数;海损 tlQ3 BKp  
average basic salary 平均基本薪金 kdITh9nx<r  
average consumer expenditure 平均消费开支;一般消费开支 S;MS,R  
average cost 平均成本 d9sl(;r  
average cost of land production 增辟土地平均成本 iAbtv^fn  
average daily turnover 平均每日成交额 mz3!HksZ "  
average daily wage rate 平均每日工资率 = %\;7  
average expenditure pattern 平均开支模式 'kL>F&|  
average growth rate 平均增长率 5L"{J5R}  
average net fixed assets 固定资产平均净值 g(>;Z@Y  
average of relatives 相对价格平均数 /H^=`[Mr  
average price 平均价格 j{0_K +B  
average propensity to consume 平均消费倾向;一般消费倾向 8 POrD8B  
average propensity to save 平均储蓄倾向;一般储蓄倾向 \NDSpT<Z  
average rate 平均率 k6QQoLb$V  
average revenue 平均收入;平均收益 T`Sp!  
average stock 平均库存;平均存货 BPIp3i  
average yearly rent 平均年租 smF#'"{  
avoidance of double taxation 避免双重课税 8AOJ'~$  
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 Xl.h&x0? 8  
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