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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: /B.\6  
A share A股;甲类股份 H{ p   
abatement of tax 减税;减扣免税额 0(VAmb%{  
ABN AMRO Bank N.V. 荷兰银行 ~cbq5||  
above-the-line expenditure 线上项目支出;经常预算支出 V%g$LrLVe  
above-the-line receipt 线上项目收入;经常预算收入 Ki(qA(r  
ABSA Asia Limited 南非联合亚洲有限公司 |&`NB|  
absolute change 绝对数值变更 {Lwgj7|~  
absolute expenditure 实际开支 !*HH5qh6  
absolute guideline figure 绝对准则数字 \`}Rdr!p%  
absolute interest 绝对权益 v]& )+0  
absolute order of discharge 绝对破产解除令 zPEx;lO$  
absolute profit margin 绝对利润幅度 Gu}|CFL\  
absolute value 实值;绝对值 89*CoQ  
absolutely vested interest 绝对既得权益 G7yCGT)vQ  
absorbed cost 已吸收成本;已分摊成本 tsVQXvo  
absorption 吸收;分摊;合并 -'BC*fVr  
absorption rate 吸收率;摊配率;分摊率 U+>!DtOYK  
ACB Finance Limited 亚洲商业财务有限公司  }&BE*U8_  
acceptable form of reciprocity 合理的互惠条件 ()e.J  
acceptable rate 适当利率;适当汇率 NNLZ38BV7  
acceptance agreement 承兑协议 fw$/@31AP?  
acceptance for honour 参加承兑 :# s 6,  
acceptor 承兑人;接受人;受票人 |=L~>G  
acceptor for honour 参加承兑人 qgg/_H:;w  
accident insurance 意外保险 B{$4s8XU  
Accident Insurance Association of Hong Kong 香港意外保险公会 `WQz_}TqB  
accident insurance scheme 意外保险计划 uCO-f<b  
accident year basis 意外年度基准 +EjH9;gx  
accommodation 通融;贷款 M]4qS('[  
accommodation bill 通融票据;空头票据 )#n0~7 &  
accommodation party 汇票代发人 OF J49X  
account balance 帐户余额;帐户结余 }tA77Cm)45  
account book 帐簿 RAYDl=}  
account collected in advance 预收款项 JJ`RF   
account current book 往来帐簿 KI)jP((  
account of after-acquired property 事后取得的财产报告 7s@%LS  
account of defaulter 拖欠帐目 Sm-gi|A  
account payable 应付帐款 \H|tc#::{  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #$7d1bx  
account receivable 应收帐款 8*z)aB&f3  
account receivable report 应收帐款报表 DuX7  
account statement 结单;帐单;会计财务报表 T9w;4XF  
account title 帐户名称;会计科目 cdiDfiE  
accountant's report 会计师报告 r LQBaT7t#  
Accountant's Report Rules 会计师报告规则 UJ0fYTeuI  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ziZLw$ )  
Accounting Arrangements 《会计安排》 lz=$Dz  
accounting basis 会计基础 8 g0By;h;  
accounting by Official Receiver 破产管理署署长呈交的帐目 YHBH9E/B  
Accounting Circular 《会计通告》 Ey<vvZ  
accounting class 会计类别 5-'jYp/  
accounting date 记帐日期;会计结算日期 4M4Y2f BH  
accounting for money 款项核算 S. my" j  
Accounting Officer 会计主任 u~SvR~OE  
accounting period 会计报告期;会计期 mU0j K@^&M  
accounting policy 会计政策;会计方针 IxN0m7  
accounting practice 会计惯例 -OV:y],-  
accounting principle 会计准则 Kg lL@V7  
accounting record 会计记录 kS_oj  
accounting report 会计报告 r:pS[f|4\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z}?*1c  
Accounting Society of China 中国会计学会 6{Y3-Pxg  
accounting statement 会计报表 1 EE4N\  
accounting system 会计制度;会计系统 yQ$Q{,S9  
accounting transaction 会计事项;帐务交易 7|$cM7_r  
accounting treatment 会计处理 PP/EZ^]b  
accounting year 会计年度 ;MRK*sfw{  
accretion 增值;添加 8 KDF*%7'  
accrual 应计项目;应累算数目 eh4`a<gC  
accrual basis 应计制;权责发生制 Cka&b  
accrual basis accounting 应计制会计;权责发生制会计 Jv_KZDOdk  
accrue 应累算;应计 2stBW5v3  
accrued benefit 应累算利益 q8&2M  
accrued charges 应计费用 <X>lA  
accrued cumulative preference share dividend 应累算的累积优先股股息 X}"Ic@8  
accrued expenses 应累算费用 ":=\ ci]e%  
accrued interest payable 应付利息;应计未付利息 '+?L/|'  
accrued interest receivable 应收利息;应计未收利息 2AYV9egZ  
accrued right 累算权益 5Bwr\]%$P  
accruing profit 应累算的利润 iYbp^iVg  
accumulated fiscal reserve 累积财政储备 x<&2`=  
accumulated profit 累积利润;滚存溢利 bUv}({  
accumulated reserve 累积储备 6(#fGH&[  
accumulation of surplus income 累积收益盈余 &8=wkG%  
acquired assets 既得资产 RbOEXH*]  
acquisition 收购;购置;取得 dyH<D5  
acquisition cost 购置成本 9)c{L<o}T  
acquisition expenses 购置费用 `O5 Hzb(}  
acquisition of 100% interest 收购全部股权 ^a>3U l{  
acquisition of control 取得控制权 ~7CQw^"R@  
acquisition of fixed assets 购置固定资产 MTnW5W-r9  
acquisition of shell “买壳” )I~U&sT\/  
acquisition price 收购价 =7^rKrD  
act of God 天灾 F_ ^)zss  
acting partner 执事合伙人 y4N8B:j%  
active market 买卖活跃的市场;交投畅旺的市场;旺市 8x)&4o@  
active partner 积极参与的合伙人 o7 :~C]  
active trading 交投活跃 =1|^) 4M,x  
actual circulation 实际流通 .qd/ft2  
actual cost 实际成本 J#1-Le8@  
actual expenditure 实际开支;实际支出 `(- nSQ  
actual income 实际入息;实际收入;实际收益 aNt+;M7g`  
actual market 现货市场 o*]Tqx  
actual price 现货价;实际价格 g3V bP  
actual profit 实际利润 iX&eQ{LB  
actual quotation 实盘;实际价位;实际报价 m8jQ~OS  
actual year basis 按实际年度计算 EWb'#+BP  
actuals 实货 E =*82Y=B  
actuarial investigation 精算调查 |_6V+/?"?`  
actuarial principle 精算原则 D,3Kx ^  
actuarial report 精算师报告 f6of8BOg  
Actuarial Society of Hong Kong 香港精算学会 biLNR"/E  
actuarial valuation 精算师估值 [TW?sW^0  
actuary 精算师 lmGVSdo   
ad referendum agreement 暂定协议;有待覆核的协定 |]M|I X8 o  
ad valorem duty 从价税;按值征税 ,H)v+lI  
ad valorem duty system 从价税制 mRurGaR  
ad valorem fee 从价费 6D\$K  
ad valorem tariff 从价关税 c 5%uiv]  
additional allowance 额外免税额 pftnF OLO  
additional amount for unexpired risk 未过期风险的额外款额 X_3*DqY  
additional assessable profit 补加应评税利润 ^@V; `jsll  
additional assessment 补加评税 +UM%6Z=+  
additional commitment 额外承担 _\2Ae\&c  
additional commitment vote 额外承担拨款 74wDf  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 mi';96  
additional dependent parent allowance 供养父母额外免税额 !=3Ce3-  
additional provision 额外拨款 _Xqa_6+/  
additional stamp duty 附加印花税 hl/) 1sOIR  
additional tax 补加税罚款;补加税款 WR.>?IG2E  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 u\y$<  
adjudged bankrupt 被裁定破产 R/WbcQ)  
adjudicated bankrupt 裁定破产人 s+-V^{Ht  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?Tlt(%f  
adjudication of bankruptcy 裁定破产;宣告破产 /ucS*m:<x  
adjudication of insolvency 裁定无力偿还债务 e0$.|+  
adjusted actual 经调整的实数;调整后的实数 @* <`*W  
adjusted current assets 经调整的流动资产;调整后的流动资产 W]W[oTJ5  
adjusted figure 经调整的数字;调整后的数额 h(/& ;\Cr  
adjusted liabilities 经调整的负债;调整后的负债 1a]P+-@u[  
adjusted loss 经调整的亏损;调整后的亏损 b|DiU}  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 u9*7Buou^  
adjusted profit 经调整的利润;调整后的利润 uqsVq0H  
adjusted surplus 经调整的盈余额;调整后的盈余额 8yC/:_ML  
adjusted value 经调整的价值;调整后的价值 cakwGs_{  
adjustment 调整;修订;理算〔保险〕 xG1(vn83gq  
adjustment centre 调剂中心 8Q(A1U  
adjustment lag 调整过程的时间差距;调整时差 VeipM  
adjustment mechanism 调整机制 ,@]*Xgt=  
adjustment of loss 亏损调整 _B?Hw[cc  
adjustment process 调整过程;调整程序 "!9FJ Y  
adjustment range 调整幅度 o}=c (u  
administered exchange rate 受管制汇率 [y&uc  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IcA]B?+  
administration expenses 行政费用 moD)^':.  
administration fee 手续费;行政费 5 D <  
administration in bankruptcy 破产管理 ,=2)1I]  
administration order 遗产管理令 f[q_eY  
administrator 管理人;遗产管理人 ;x&3tN/I  
administrator of the estate 遗产管理人 E O"  
admission of debt 债项承认书 <9x|)2P  
admission of proof 接纳债权证明 P0rdGf 5T  
advance 放贷款项;垫付款项;预支款项;预付款项 G+WCE*  
advance account 暂支帐目;预付款帐户 lUiO|  
advance compensation 预付补偿金 xR;z!Tg)  
advance from shareholder 股东垫款 ie/QSte  
advance pending reimbursement 预支以待日后付还 I#xhmsF  
advanced economy 先进经济体系 a?)g>e HN  
advancement 预付;预付财产 + B7UGI  
advances warrant 垫款令 .:/X~{  
advancing 贷出 bBQHxH}vi  
adverse balance 逆差 @^`5;JiUk  
adverse exchange 逆汇 R%JEx3)0m  
advertisement addressed to shareholders 在报章刊登的致股东通告 6wb M$|yFj  
advice for collection 托收通知书 ?[ D6|gp  
advice of drawing 提款通知书;汇票通知书 (CE2]Nv9")  
advice of payment 付款通知 z u1gP/  
Advisory Committee [Securities and Futures Commission] (JiEV3GH  
谘询委员会〔证券及期货事务监察委员会〕 F|&mxsL  
Advisory Committee on Diversification 经济多元化谘询委员会 e XdH)|l,\  
affidavit 誓章;遗产申报誓章 *T{KpiuP  
affidavit of no receipt 述明无收款的誓章 R~bLEo  
affiliate 联号;联营公司;附属公司 i k0w\*  
affiliated company 附属公司;联号;联营公司 l4OPzNc'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 L~_zR>  
affordability 负担能力 'YEiT#+/  
African Development Bank [AfDB] 非洲开发银行 n4zns,:)/  
after-acquired property 事后取得的财产 .\)p3pC)  
after-hours dealing 市后交易 &HJ~\6r\  
after-tax profit 税后盈利;税后利润;税后溢利 gKb5W094@  
agency agreement 代理协议 Y C}$O2  
agency expenses 代理机构的开支 tI2p-d9B  
agency fee 代理费 U7G|4(  
Agency Law 《代理法》 :wJ!rn,4  
agent 代理人;承销人 _[ `"E'  
agent of company 公司代理人 t*Wxvoxk  
agent's fee 代理人费;经纪费 BimM)4g  
aggregate 总计;总数;总体数字 -ANq!$E  
aggregate amount 总款额;总额 I q47^  
aggregate assets and liabilities 总体资产与负债 4_S%K&  
aggregate at constant price 按固定价格计算的总体数字 iainl@3Qj  
aggregate demand 总需求 ~0n9In%  
aggregate gross position 总持仓量 "2@Ys* e  
aggregate limit 总限额 3K_!:[  
aggregate of salaries tax 合计薪俸税 ..^,*  
aggregate performance 总体表现;总体业绩 W&^2Fb  
aggregate supply 总体供应 fGLOXbsA  
aggregate surplus 总盈余 5{6ebq55"  
aggregate total 整体总额  Ia)^  
aggregate value 总值;合计价值 dnTXx*I:  
aggregated basis 合计基准 )5bdWJ>l  
aggregated net chargeable income 合计应课税入息实额 Bb/aeLv  
aggregation 合并计算;合计;总和 AwL;-|X  
aggregation of incomes of husband and wife 夫妇入息合并计算 FkT % -I  
aggregation of property 财产的总和 <kor;exeJ  
agio 差价;贴水 zphStiwIQ  
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》 ';7|H|,F  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ^A$~8?f  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 QfM*K.7Sl  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment !PrO~  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 l@YpgyqaL  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y/2U:H  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]j:Ikb}  
agreement for a settlement 授产协议 c5rQkDW  
agreement for assignment 转让协议 @.iOFY  
agreement for sale 售卖协议;买卖协议 _V|'iz9.  
agreement for sale and purchase 买卖协议 ^q$vyY   
agreement for the payment of interest 支付利息协议 O"9f^y*  
agreement for the repayment of money 还款协议 jW",'1h<n  
agreement of reinsurance 再保险协议 Vd^`Hv&i  
Agricultural Bank of China 中国农业银行 "Hjw  
air passenger departure tax 飞机乘客离境税 4/ U]7Y  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ikRIL2Y  
airport tax 机场税 "WYcw\@U  
alcohol duty 酒精税 *id|za|:k  
alienation 让与;让渡;转让 z_l3=7R  
alimony 生活费;赡养费 Lou4M  
All Ordinaries Index [AOI] 所有普通股指数 l7J_s?!j  
all risks 全险;综合险 1,`x1dcO!A  
All Sales Record for Stock Market 《股票市场成交报告》 cmN0ya  
Allied Capital Resources Limited 新联财务有限公司 n7q-)Dv_U  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 nZ7v9o9  
allocation letter 拨款信件 .Um%6a-  
allocation of fund 分配款项;预留款项 Pe wPl0  
allocation of profit 利润分配;溢利分配 e#HP+b$  
allocation warrant 拨款令 khv!\^&DD  
allotment 分配;配股 |PJW2PN  
allotment notice 股份配售通知;配股通知 j*:pW;)^  
allotment of shares 股份分配 fZ g*@RR  
allowable 可获宽免;免税的 S s`0;D1  
allowable business loss 可扣除的营业亏损 IfXLnD^||  
allowable expenses 可扣税的支出 V!U[N.&$  
allowance 免税额;津贴;备抵;准备金 NxX1_d  
allowance for debts 债项的免税额 B?%D   
allowance for depreciation by wear and tear 耗损折旧免税额 V_W=MWs&+  
allowance for funeral expenses 殡殓费的免税额 };!c]/,  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a@jP^VVk  
allowance for repairs and outgoings 修葺及支出方面的免税额 }t-r:R$,  
allowance to debtor 给债务人的津贴 ( L6`_)  
alteration of capital 资本更改 "&+0jfLY+  
alternate trustee 候补受托人 YYvs~?bAy  
amalgamation 合并 \%Smp2K  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 BVNh>^W5B  
ambit of charges 征税范围;收费范围 v/haUPWF\  
amended valuation 经修订的估值 YWZF*,4  
American Commodities Exchange 美国商品交易所 j5)qF1W,  
American Express Bank Limited 美国运通银行 9,c>H6R7  
American Stock Exchange 美国证券交易所 Q8~pIv  
amortization 摊销 si;]C~X*  
amount due from banks 存放银行同业的款项 zXCIn  
amount due from banks abroad 存放海外银行同业的款项 5y'Yosy:  
amount due from holding companies 控股公司欠款 )yK!qu  
amount due from local banks 存放本港银行同业的款项 UK<"|2^sT  
amount due to banks 银行同业的存款 FT enXJ/c  
amount due to banks abroad 海外银行同业的存款 WE7l[<b  
amount due to holding companies 控股公司存款 }Tef;8d  
amount due to local banks 本港银行同业的存款 F3'X  
amount due to outport banks 外埠银行同业的存款 *j* WE\  
amount for note issue 发行纸币的款额 Mww]l[1'EL  
amount of bond 担保契据的款额 t}FMBG o[  
amount of consideration 代价款额 T7Ac4LA  
amount of contribution 供款数额 L' pZ  
amount of indebtedness 负债款额 X m3t xp#  
amount of principal of the loan 贷款本金额 aS7zG2R4H  
amount of rates chargeable 应征差饷数额 `+o.w#cl  
amount of share capital 股本额 1m)/_y~1 k  
amount of sums assured 承保款额 / fq6-;co+  
amount of variation 变动幅度 N [u Xo  
amount of vote 拨款数额 Nw2 bn  
amount payable 应付款额 lBdF9F<  
amount receivable 应收款额 |Q;o538  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ,H?p9L; qp  
analysis 分析 >cNXB7]E>  
ancillary risk 附属风险 4Dia#1$:J  
annual account 周年帐目;周年帐目报表;年度决算;年结 v^pP& <G  
annual accounting date 年结日期 QA(,K}z~^S  
annual allowance 每年免税额;年积金;年度津贴;年津 Q ?t  
annual balance 年度余额 PpRO7(<cD  
annual disposable income 每年可动用收入 pQY>  
annual estimates 周年预算 wVOL7vh  
annual fee 年费 kU/=Du  
annual general meeting 周年大会 eNFUjDm  
annual growth rate 年增率;每年增长率 DV\ei")  
annual long-term supplement 长期个案每年补助金 /8>/"Z2S  
annual pensionable emolument 可供计算退休金的年薪 U08?*{  
annual report 年报 Ol9 fwd  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0AKwZ' &H  
annual return 周年报表;周年申报表;每年报税表格 `W n5 .V  
Annual Return Rules 《周年报表规则》 He!!oKK>  
annual review of consumer prices 每年消费物价回顾 uFWgq::\  
annual roll-forward basis 逐年延展方式 WN#lfn8 7  
annual salary 年薪 ef;L|b%pp  
annual statement 年度报表;年度决算表 77d`N  
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 t`,IW{  
annuitant 年金受益人 1qe^rz|  
annuity 年金 b H_pNx81  
annuity contract 年金合约 N-9gfG  
annuity on human life 人寿年金 ~UC/|t$  
antecedent debt 先前的债项 {7>CA'>  
ante-dated cheque 倒填日期支票 E$Pjp oQTf  
anticipated expenditure 预期开支 QCfpDE}  
anticipated net profit 预期纯利 ~vV )|  
anticipated revenue 预期收入 .p(l+  
anti-inflation measure 反通货膨胀措施 Bq]O &>\hX  
anti-inflationary stance 反通货膨胀立场 #L:P R>  
apparent deficit 表面赤字 U/!&KsnT  
apparent financial solvency 表面偿债能力 dMmka  
apparent partner 表面合伙人 :wZ`>,K"t>  
application for personal assessment 个人入息课税申请书 chmJ|  
application of fund 资金应用 G5#}Ed4  
application to release as liquidator and to destruct the books of accounts and documents #pQ"+X  
申请免除清盘人职务及毁灭帐簿与文件 RIEv*2_O  
appointed actuary 委任精算师 <-:@} |br  
appointed auditor 委任核数师;委任审计师 LDEW00zL  
appointed trustee 委任的受托人 .*~u  
appointer 委任人 L1kM~M  
apportioned pro rata 按比例分摊 C'czXZtn  
apportionment 分配;分摊 Q!Ow{(|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 | 58 !A]  
apportionment formula 分摊方程式 CEuk1$  
apportionment of estate duty 遗产税的分摊 >2CusT2  
appraisal 估价;评估 eSX[J6  
appreciable growth 可观增长 j8Q5d`  
appreciable impact 显着影响 U+PCvl=x  
appreciable increase 可观增长 ^ ]qV8  
appreciation 增值;升值 Bd9hf`% 2  
appreciation against other currencies 相对其他货币升值 $7n#\h  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ,0uo&/Y4L  
appreciation tax 增值税 s"',370  
appropriation 拨款;拨用;拨付 Wx?&igh  
appropriation account 拨款帐目 {jM<t  
Appropriation Bill 拨款法案 9;]wF8h  
appropriation-in-aid system 补助拨款办法 3> \fP#oQ  
approved assets 核准资产 ,+/9K)X  
approved basket stock 认可一篮子证券 ]LBvYjMY  
approved budget 核准预算 { LT4u ]#  
approved charitable donation 认可慈善捐款 kV\-%:-  
approved charitable institution 认可慈善机构 60,-\h  
approved currency 核准货币;认可货币 qTTn51  
approved estimates 核准预算 J[!x%8m  
approved estimates of expenditure 核准开支预算 7mn,{2  
approved overseas insurer 核准海外保险人 ,.oa,sku  
approved overseas trust company 核准海外信托公司 3aO;@GNJ  
approved pooled investment fund 核准汇集投资基金 &7($kj  
approved provident fund scheme 认可公积金计划 "VDk1YX_&l  
approved provision 核准拨款 'l' X^LMD  
approved redeemable share 核准可赎回股份 nGx ~) T  
approved regional stock 认可地区性证券 Bzu(XQ  
approved retirement scheme 认可退休金计划 : _^0'ULP  
approved subordinated loan 核准附属贷款 $!F&>=o  
arbitrage 套戥;套汇;套利 ]M~8 @K  
arbitrageur 套戥者;套汇者 3V/_I<y  
arbitrary amount 临时款项 gp$EXJ=  
arrangement 措施;安排;协定 a: yB%:2  
arrears 欠款 #juGD9e  
arrears of pay 欠付薪酬 "J P{Q  
arrears of revenue 逾期未收税款;逾期未收的帐项 6; 5)/q  
articles of association 组织章程;组织细则;组织章程细则 X:G& 5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 {5QosC+o6Q  
ascertainment of profit 确定利润 m3xz=9Ve  
"Asia Clear" “亚洲结算系统” &;ZC<?wS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 MUbhEau?  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 [|a( y6Q  
Asian Development Fund [ADF] 亚洲发展基金 ^e?$ ]JiA!  
Asian dollar bond 亚洲美元债券 *|];f#^9  
Asian dollar market 亚洲美元市场 rWoe ?g  
Asian dollar rate 亚洲美元利率 9m\)\/V  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7$+P|U  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 K08 iPIkQ  
asked price 沽盘;喊价;索价;卖方报价 _kn]#^ucCe  
assessable income 应评税入息 w::r?.9  
assessable loss 应评税亏损 M8 iEVJ  
assessable profit 应评税利润 .-.q3ib  
assessable value 应评税值 Az9X#h.vf  
assessed profit 估定利润 =cdh'"XN  
assessed value 经评估价值 M4TrnZ1D}  
assessment 评税;评定;估价;评税单 >vQ6V'F  
assessment number 评税编号;估价编号 j';n8|Y9  
assessment of additional tax 补加税评税 cy1\u2x_`  
assessment of performance 业绩评估;实绩评价 z@!^ow)`J  
Assessor 评税主任 H9%l?r5  
asset price bubbles 资产价格泡沫 WYSck&9  
asset-backed securities 具资产保证的证券 R'G'&H{N  
assets accretion 资产增值 @<vF]\Ce  
assets and liabilities 资产与负债 Z,0O/RFJ.q  
assets betterment statement 资产递增表;资产改进表 5Xwk*@t2a  
assets lending 实物放款;有抵押贷款 'Z\{D*=V8  
assets of the company passing on the death 死者去世时转移的公司资产 GS}0;x  
assets pledged as security for liabilities 用作负债抵押的资产 =MMCf0  
assets portfolio 资产投资组合 ]KsGkAG  
assets price 资产价格 (JevHdI*V  
assets quality 资产质素 jo_o` j  
assets realization 资产变现 yrO?Np  
assets refinancing arrangement 资产再集资安排 "YuZ fL`bb  
assets securitization 资产证券化 b![t6-f^z  
assets situated outside Hong Kong 在香港以外地方的资产 Qn *6D  
assets stripping 削减资产;拆卖资产 xC)7eQn/R  
assets value 资产值 !\aV 0,  
assignee 承让人 q;p.wEbr4U  
assignment 转让;转让书;转让契 )j\r,9<K+5  
assignment of interest 权益转让 T 4eWbNSs  
assignment of letters patent and trade mark 专利证书及商标转让 Cgo9rC~]  
assignment of property 物业转让;物业转让书 R^w}o,/  
assignment right 转让权 &%6NQWW  
assignor 转让人 }0Y`|H\v  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 O"qR}W  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #aa1<-&H  
associate member 附属会员 =m~ruZ/  
associated body corporate 相联法人团体 E&'#=K[  
associated company 相联公司;联属公司 =9(tsB gTX  
associated corporation 相联法团 {f-XyF1`  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] mzu<C)9d,  
公认会计师公会〔英国〕 bhn5Lz$z  
Association of Futures Exchange Brokers 香港期货经纪协会 |Hfl&3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 # J]~  
association of underwriters 承保人组织 #J\s%60pt  
assumption of control 接管 Jns/v6  
assurance 担保;保险;转易;转易书 rfX=*mjt  
assurance of interest 权益的转易 TQ?#PRB  
at 19XX price 按一九XX年价格计算 "(<%Ua  
at a discount 按赔价计算;按贴水价格计算;打折扣 !f`5B( @  
at a premium 按溢价计算;按升水价格计算 V;k#})_-  
at call 通知付款;按通知 e]+7DE  
at constant market price 按固定市价计算 !x8kB Di,  
at constant price 按固定价格计算 2qlIy  
at cost 按成本计算 rEmwKZF'  
at current market price 按当时市价计算;按现时市价计算 (V!0'9c  
at current price 按当时价格计算;按现时价格计算 FJ}gUs{m  
at factor cost 按要素成本计算;按生产要素成本计算 |WBZN1W)  
at money-of-the-day price 按付款当日价格计算 7/ t:YBR  
at or better 按指定或较佳价位〔买卖指令〕 cN5"i0xk  
at par 按面值计算;平价 ]hL:33  
at sight 见票即付 t|_{;!^  
at the close 按收市盘 12-EDg/1  
at the opening 按开市盘 6P^hN%0  
attestation 见证;见证条款 \qB6TiB/  
at-the-money option 平价期权 0X#+#[W  
attorney 受权人;受托代表人 6m@0;Ht  
attornment 新拥有人承认书 i\  "{#  
attributable profit 可归属利润 k/@Tr :  
attributable share value 可归属股份价值 8RU.}PD  
Auckland Stock Exchange 奥克兰证券交易所 M|H 2kvl  
auction 拍卖 \f<z*!,D$  
auctioneer 拍卖商 9*DEv0}a^  
audit 审计;核数 3Soy3Xp  
Audit Commission 审计署 m &!XA  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6#vI;d[^  
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〕 +<{m45  
audit review 帐目审查 5e8xKL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  E>"8 /  
audited account 审计帐目;经审计的帐目 KGD'mByt"  
audited annual account 经审计的周年帐目 ) P%4:P  
audited balance sheet 经审计的资产负债表 Hnd+l)ng  
auditor 核数师;核数主任;审计师 ) $J7sa  
auditor's certificate 核数师证明书;审计师证明书 gs>A=A(VYf  
auditor's report 核数师报告;审计师报告 2LC w*eT{)  
Aussie bond 澳元债券 # M>wH`Q#  
austerity budget 紧缩预算 DN<M?u]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 }jiK3?e  
Australia All Ordinaries Index 澳洲所有普通股票指数 bJ6p,]g  
Australian Dollar [AUD] 澳元 K[]K53Nk  
Australian Options Market 澳大利亚期权市场 TRy^hr8~  
Australian Securities Commission 澳洲证券事务监察委员会 7f r>ZY^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o}  {-j  
Australian Stock Exchange 澳大利亚证券交易所 +99Bi2H}o  
Austrian Schilling [ATS] 奥地利先令 mr qaM2,(I  
authentication 认证;鉴证 y;QQ| =,  
authority to purchase 委托购买证;委购书 d- kZt@DL=  
authorization 认可;核准;授权;授权书 m1V-%kUI  
authorization by direction 指示授权 5*+I M*c  
authorization by instruction 指令授权 32^#RlSu8  
authorization by warrant 令状授权 9(OAKUQ  
authorization of unit trust 单位信托的认可 D2]ZMDL.  
authorized agent 指定代理人 Eu4 &-i  
authorized capital 法定资本 y!5:dvt  
authorized clerk 出市员 t R ;{.  
authorized dealer 认可交易商 R{`gR"*  
authorized financial institution 认可财务机构 `I#`:hj  
authorized fund 认可基金 v2=/[E@  
authorized fund house 获授权的基金公司;认可基金公司 ~ k<SbFp  
authorized institution 认可机构 ,Z5Fea  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 CW;m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 =y<0UU  
authorized insurer 获授权保险人;获认可承保人 DJ|BM+  
authorized investment 特准投资项目 #D0W7 a  
authorized person 获授权人 PkO!'X  
authorized representative 获授权代表 gmDR{loX  
authorized share capital 法定股本 H`5Ct  
automated quotation system 自动报价系统 A _i zSzC1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] XmlIj8%9[&  
自动交易系统〔香港期货交易所有限公司〕 j/' g$  
automatic adjustment mechanism 自动调整机制 J'Gm7h{   
automatic adjustment system 自动调整系统 q0g1E Jar  
Automatic Clearing House 自动票据交换所 6Hl < ,(vn  
automatic exchange rates accumulation system 自动化汇率累集系统 Bj8<@~bX:L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 J^h'9iQpi  
automatic teller machine [ATM] 自动柜员机 W #47Cz  
autopay 自动转帐 2NYi-@mr  
available assets 可用资产 0$QIfT)  
available fiscal reserve 现存财政储备 1OP" 5f  
available profit 可用利润 E|{m"RUOy  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 pALJl[Cb  
average 平均;平均数;海损 2m_H*1 HJ  
average basic salary 平均基本薪金 O{nC^`X  
average consumer expenditure 平均消费开支;一般消费开支 ?yf_Dt  
average cost 平均成本 m#;.yR  
average cost of land production 增辟土地平均成本 c&b/Joi7@  
average daily turnover 平均每日成交额 WAv@F[  
average daily wage rate 平均每日工资率 V(DjF=8  
average expenditure pattern 平均开支模式 j3LNnZY  
average growth rate 平均增长率 A]#_"fayo  
average net fixed assets 固定资产平均净值 ]`K[W&  
average of relatives 相对价格平均数 O/$ v69:  
average price 平均价格 GRy4cb2  
average propensity to consume 平均消费倾向;一般消费倾向 F=: c5z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 'f8 p7 _F  
average rate 平均率 s<,"Hsh^CR  
average revenue 平均收入;平均收益 FbuKZp+  
average stock 平均库存;平均存货 :/~_sJt C  
average yearly rent 平均年租 GajI\_o  
avoidance of double taxation 避免双重课税 f@L \E>t  
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 \/pVcR  
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