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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: nKch _Jb  
A share A股;甲类股份 jg#%h`  
abatement of tax 减税;减扣免税额 lQldW|S>  
ABN AMRO Bank N.V. 荷兰银行 oC"c%e8  
above-the-line expenditure 线上项目支出;经常预算支出 *l^h;RSx  
above-the-line receipt 线上项目收入;经常预算收入 10{ZW@!7  
ABSA Asia Limited 南非联合亚洲有限公司 +:;r} 7Zh  
absolute change 绝对数值变更 !XQG1!|ww  
absolute expenditure 实际开支 2BEF8o]Np  
absolute guideline figure 绝对准则数字 Uk5jZ|  
absolute interest 绝对权益 )9,9yd~SI  
absolute order of discharge 绝对破产解除令 GAV|x]R  
absolute profit margin 绝对利润幅度 Ydh]EO0'  
absolute value 实值;绝对值 36e !je  
absolutely vested interest 绝对既得权益 hQvSh\p  
absorbed cost 已吸收成本;已分摊成本 l$z\8]x  
absorption 吸收;分摊;合并 cOq^}Ohan  
absorption rate 吸收率;摊配率;分摊率 _da>=^hFJ  
ACB Finance Limited 亚洲商业财务有限公司 W& w -yZ  
acceptable form of reciprocity 合理的互惠条件 pX+`qxF\  
acceptable rate 适当利率;适当汇率 Y;4nIWe JL  
acceptance agreement 承兑协议 fHdPav f,S  
acceptance for honour 参加承兑 '3 5w(  
acceptor 承兑人;接受人;受票人 j-ZKEA{:1  
acceptor for honour 参加承兑人 I HgYgn  
accident insurance 意外保险 `XS6t)!ik  
Accident Insurance Association of Hong Kong 香港意外保险公会 UJ<eF/KSmG  
accident insurance scheme 意外保险计划 ~Qeyh^wo  
accident year basis 意外年度基准 kT t;3Ia  
accommodation 通融;贷款 Op A  
accommodation bill 通融票据;空头票据 q3#07o_dV  
accommodation party 汇票代发人 kK>PFk(  
account balance 帐户余额;帐户结余 P'xq+Q  
account book 帐簿 ojni+}>_  
account collected in advance 预收款项 9;NR   
account current book 往来帐簿 p=V (_  
account of after-acquired property 事后取得的财产报告 vE^Hk!^  
account of defaulter 拖欠帐目 uAwT)km {  
account payable 应付帐款 );'8*e'  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 +h.$ <=  
account receivable 应收帐款 fE8/tx](  
account receivable report 应收帐款报表 {=VauF  
account statement 结单;帐单;会计财务报表 :%~+&qS  
account title 帐户名称;会计科目 M S)(\&N  
accountant's report 会计师报告 /{#1w\  
Accountant's Report Rules 会计师报告规则 |MY6vRJ(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 .n'z\] -/Q  
Accounting Arrangements 《会计安排》 ppP7jiGo  
accounting basis 会计基础 bzz=8n  
accounting by Official Receiver 破产管理署署长呈交的帐目 IDyf9Zra?  
Accounting Circular 《会计通告》 !7]4sXL{  
accounting class 会计类别 80U07tJ  
accounting date 记帐日期;会计结算日期 LzEs_B=9  
accounting for money 款项核算 P33x/#VVE  
Accounting Officer 会计主任 p(fYpD  
accounting period 会计报告期;会计期 OB FG!.)  
accounting policy 会计政策;会计方针 #p_3j 0S  
accounting practice 会计惯例 4{7O}f  
accounting principle 会计准则 s~W:N .}*  
accounting record 会计记录 CA, &R <]  
accounting report 会计报告 +}@1X&v:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 b`)^Ao:  
Accounting Society of China 中国会计学会 +ffs{g{  
accounting statement 会计报表 I"eXoqh  
accounting system 会计制度;会计系统 rZm|7A)i  
accounting transaction 会计事项;帐务交易 (sSMH6iCif  
accounting treatment 会计处理 why;1z>V  
accounting year 会计年度 sN.h>bd  
accretion 增值;添加 4 IuQQ  
accrual 应计项目;应累算数目  df;-E  
accrual basis 应计制;权责发生制 PBc.}TSGj  
accrual basis accounting 应计制会计;权责发生制会计  Gqvj  
accrue 应累算;应计 l6IpyIex  
accrued benefit 应累算利益 BuII|j  
accrued charges 应计费用 Nz %{T  
accrued cumulative preference share dividend 应累算的累积优先股股息 ~ x- R78'  
accrued expenses 应累算费用 `'H"|WsT  
accrued interest payable 应付利息;应计未付利息 {B8W>>E  
accrued interest receivable 应收利息;应计未收利息  K6d9[;F  
accrued right 累算权益 (P&~PJH  
accruing profit 应累算的利润 v0&E!4q*'  
accumulated fiscal reserve 累积财政储备 AX! YB'm-  
accumulated profit 累积利润;滚存溢利 ~OO&%\$k  
accumulated reserve 累积储备  [R:\  
accumulation of surplus income 累积收益盈余 {L^b['h@  
acquired assets 既得资产 K"B2 SsC  
acquisition 收购;购置;取得 #&a-m,Y$sx  
acquisition cost 购置成本 9 &a&O Z{  
acquisition expenses 购置费用 {fW(e?8)  
acquisition of 100% interest 收购全部股权 PZmg7N  
acquisition of control 取得控制权 /2Q@M>  
acquisition of fixed assets 购置固定资产 Vw0cf;  
acquisition of shell “买壳” OLp;eb1g  
acquisition price 收购价 J-yj&2  
act of God 天灾 aUUr&yf_L  
acting partner 执事合伙人 ;dgxeP;mp  
active market 买卖活跃的市场;交投畅旺的市场;旺市 # Un>g4>Rh  
active partner 积极参与的合伙人 g(){wCI  
active trading 交投活跃 |d =1|C%,  
actual circulation 实际流通 / V}>v  
actual cost 实际成本 *Y(v!x \L  
actual expenditure 实际开支;实际支出 |>(d^<nR^v  
actual income 实际入息;实际收入;实际收益 X~wkqI#d%E  
actual market 现货市场  JsAl;w  
actual price 现货价;实际价格 hqOy*!8'@  
actual profit 实际利润 w],+lN;  
actual quotation 实盘;实际价位;实际报价 %v 0 I;t  
actual year basis 按实际年度计算 6 B>1"h%Wf  
actuals 实货 jSNUU.lur  
actuarial investigation 精算调查 n%GlO KC  
actuarial principle 精算原则 PEqO<a1Z8  
actuarial report 精算师报告 ~$xLR/{y  
Actuarial Society of Hong Kong 香港精算学会 G Xx7/X  
actuarial valuation 精算师估值 z9OhY]PPF  
actuary 精算师 )bN|*Bw3  
ad referendum agreement 暂定协议;有待覆核的协定 ) in hPd  
ad valorem duty 从价税;按值征税 ;T6{J[ h  
ad valorem duty system 从价税制 U"\$k&  
ad valorem fee 从价费 wi]ya\(*yl  
ad valorem tariff 从价关税 t:y} 7un  
additional allowance 额外免税额 `@?f@p$(B  
additional amount for unexpired risk 未过期风险的额外款额 <,/k"Y=  
additional assessable profit 补加应评税利润 M| r6"~i  
additional assessment 补加评税 el GP2x#:  
additional commitment 额外承担 W3K&C[f  
additional commitment vote 额外承担拨款 aBv3vSq> Q  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 {hYH4a&Hb  
additional dependent parent allowance 供养父母额外免税额 4pNIsjl}  
additional provision 额外拨款 G=?2{c}U  
additional stamp duty 附加印花税 (3PkTQlE  
additional tax 补加税罚款;补加税款 &-^|n*=g6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 k+Ew+j1_  
adjudged bankrupt 被裁定破产 ]*b}^PQM^  
adjudicated bankrupt 裁定破产人 )Lt|]|1B{  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~a@O1MB  
adjudication of bankruptcy 裁定破产;宣告破产 1 ?X(q  
adjudication of insolvency 裁定无力偿还债务 @ n<y[WA  
adjusted actual 经调整的实数;调整后的实数 L,G{ t^j  
adjusted current assets 经调整的流动资产;调整后的流动资产 wXdtY  
adjusted figure 经调整的数字;调整后的数额 Hjl{M>z  
adjusted liabilities 经调整的负债;调整后的负债 {@j0?s  
adjusted loss 经调整的亏损;调整后的亏损 N0A PX4j  
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 . !gkJ  
adjusted profit 经调整的利润;调整后的利润 LS1r}cl  
adjusted surplus 经调整的盈余额;调整后的盈余额 F~j U;L  
adjusted value 经调整的价值;调整后的价值 /O@'XWW  
adjustment 调整;修订;理算〔保险〕 }2dz];bR  
adjustment centre 调剂中心 ia=eFWt.  
adjustment lag 调整过程的时间差距;调整时差 " p]bsJG  
adjustment mechanism 调整机制 `R:p-"'b  
adjustment of loss 亏损调整 FnkB z5D  
adjustment process 调整过程;调整程序 2(SK}<X  
adjustment range 调整幅度 q:2Vw`g'  
administered exchange rate 受管制汇率 9v[cy`\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 x\HHu]  
administration expenses 行政费用 t\YN\`XD  
administration fee 手续费;行政费 d:KUJ Y.  
administration in bankruptcy 破产管理 Y4E UW%  
administration order 遗产管理令 Tc{r;:'G<  
administrator 管理人;遗产管理人 w#V{'{DKp  
administrator of the estate 遗产管理人 nT UKA  
admission of debt 债项承认书 )nJo\HFXv  
admission of proof 接纳债权证明 X; $g7A  
advance 放贷款项;垫付款项;预支款项;预付款项 0}'  
advance account 暂支帐目;预付款帐户 m|mY_t  
advance compensation 预付补偿金 V/%tFd1  
advance from shareholder 股东垫款 F!v`._]  
advance pending reimbursement 预支以待日后付还 oq00)I1  
advanced economy 先进经济体系 "$)Nd+ny  
advancement 预付;预付财产 y k=o  
advances warrant 垫款令 QEd>T"@g  
advancing 贷出 'C=8.P?  
adverse balance 逆差 r2:n wlG  
adverse exchange 逆汇 Ec !fx\  
advertisement addressed to shareholders 在报章刊登的致股东通告 GS),rNBur  
advice for collection 托收通知书 "r@f&Ssxb  
advice of drawing 提款通知书;汇票通知书 G55-{y9Q  
advice of payment 付款通知 m(Hb! RT  
Advisory Committee [Securities and Futures Commission] ( `V  
谘询委员会〔证券及期货事务监察委员会〕 FFE IsB"9  
Advisory Committee on Diversification 经济多元化谘询委员会 fAx7_}k/ m  
affidavit 誓章;遗产申报誓章 -9Iz$ (>a  
affidavit of no receipt 述明无收款的誓章 I_vPGafMx  
affiliate 联号;联营公司;附属公司 ;Y:_}kN8_  
affiliated company 附属公司;联号;联营公司 c,WRgXL  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ZM)Y Rdh  
affordability 负担能力 #is1y3yh  
African Development Bank [AfDB] 非洲开发银行 LR:Qb]|"  
after-acquired property 事后取得的财产 :^ 9sy  
after-hours dealing 市后交易 IYtM'!u  
after-tax profit 税后盈利;税后利润;税后溢利 4=]CAO=O  
agency agreement 代理协议 ^A9D;e6!-  
agency expenses 代理机构的开支 K.A!?U=  
agency fee 代理费 %EC{O@EAk  
Agency Law 《代理法》 R <kh3T  
agent 代理人;承销人 %<^B\|d'?  
agent of company 公司代理人 I'"b3]DXG  
agent's fee 代理人费;经纪费 ]-  
aggregate 总计;总数;总体数字 S@Rw+#QE  
aggregate amount 总款额;总额 -w8c;5X  
aggregate assets and liabilities 总体资产与负债 8Lm}x_  
aggregate at constant price 按固定价格计算的总体数字 %;5AF8#c  
aggregate demand 总需求 OyTEd5\3  
aggregate gross position 总持仓量 &zVF!xNy&  
aggregate limit 总限额 *.g0;\HF  
aggregate of salaries tax 合计薪俸税 B o@B9/ABv  
aggregate performance 总体表现;总体业绩 }1EfyR  
aggregate supply 总体供应 UzLe#3MU  
aggregate surplus 总盈余 JzhbuWwF-  
aggregate total 整体总额 :Ja]Vt  
aggregate value 总值;合计价值 dV{N,;z  
aggregated basis 合计基准 M>Y ge~3  
aggregated net chargeable income 合计应课税入息实额 :H}a/ x*ur  
aggregation 合并计算;合计;总和 D9OI ",h  
aggregation of incomes of husband and wife 夫妇入息合并计算 "wk~[>  
aggregation of property 财产的总和 `1I@tz|  
agio 差价;贴水 &[]0yNG  
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》 Fi8'3/q-^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment OKDBzl  
《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》 Vq7L:,N9  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9 C-!I,  
《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》 ~N</;{}fL4  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment L%D:gy9o  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 RS`]>K3t  
agreement for a settlement 授产协议 hdFIriE3  
agreement for assignment 转让协议 L2v j)(  
agreement for sale 售卖协议;买卖协议 d,"?tip/SX  
agreement for sale and purchase 买卖协议 eK }AVz}k  
agreement for the payment of interest 支付利息协议 &<{=  
agreement for the repayment of money 还款协议 YuO-a$BP  
agreement of reinsurance 再保险协议 }=kf52Am,}  
Agricultural Bank of China 中国农业银行 SG6@Rn*^  
air passenger departure tax 飞机乘客离境税 d1=kHU4_9  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 !1MSuvWP  
airport tax 机场税 ]?<j]u0J  
alcohol duty 酒精税 .A;D-"!  
alienation 让与;让渡;转让 Z,'#=K  
alimony 生活费;赡养费 ,TuDG*YA  
All Ordinaries Index [AOI] 所有普通股指数 cO$ PK  
all risks 全险;综合险 wKe$(>d"L  
All Sales Record for Stock Market 《股票市场成交报告》 4H 4U  
Allied Capital Resources Limited 新联财务有限公司 &"bcI7uGT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 (h8M  
allocation letter 拨款信件 3EGQ$  
allocation of fund 分配款项;预留款项 3q*y~5&I  
allocation of profit 利润分配;溢利分配 Z<@Kkbj  
allocation warrant 拨款令 <|= UrG  
allotment 分配;配股 R#ayN*  
allotment notice 股份配售通知;配股通知 3?Ckk{)&  
allotment of shares 股份分配 vR m.# +Td  
allowable 可获宽免;免税的 x"kc:F  
allowable business loss 可扣除的营业亏损 uo`O$k<;  
allowable expenses 可扣税的支出 Mx,QgYSu  
allowance 免税额;津贴;备抵;准备金 h-rPLU;Bw  
allowance for debts 债项的免税额 w6F'rsko]  
allowance for depreciation by wear and tear 耗损折旧免税额 FU-YI"  
allowance for funeral expenses 殡殓费的免税额 ;aA,H&   
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ZVo%ssVt  
allowance for repairs and outgoings 修葺及支出方面的免税额 chjXsq#Q^  
allowance to debtor 给债务人的津贴 -eKi}e  
alteration of capital 资本更改 FI,>v`  
alternate trustee 候补受托人 *Vk%"rwaG  
amalgamation 合并 E|u#W3-:  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ~GL"s6C$`;  
ambit of charges 征税范围;收费范围 xA;o3Or  
amended valuation 经修订的估值 aL\vQ(1zO  
American Commodities Exchange 美国商品交易所 ?b?`(JTR  
American Express Bank Limited 美国运通银行 ;k6>*wFl|!  
American Stock Exchange 美国证券交易所 B~HA 32  
amortization 摊销 o XA3 i  
amount due from banks 存放银行同业的款项 |1d;0*HIgX  
amount due from banks abroad 存放海外银行同业的款项 v ?b9TE  
amount due from holding companies 控股公司欠款 hQ!slO  
amount due from local banks 存放本港银行同业的款项 ~RSOUrR  
amount due to banks 银行同业的存款 LM:|Kydp3  
amount due to banks abroad 海外银行同业的存款 K/;FP'.  
amount due to holding companies 控股公司存款 -!E))|A  
amount due to local banks 本港银行同业的存款 74*1|S <  
amount due to outport banks 外埠银行同业的存款 }]w/`TF  
amount for note issue 发行纸币的款额 e|:#Y^  
amount of bond 担保契据的款额 N>z<v\`  
amount of consideration 代价款额 >*ey 7g  
amount of contribution 供款数额 #E`-b9Q  
amount of indebtedness 负债款额 Z5aU7  
amount of principal of the loan 贷款本金额 %-? :'F!1  
amount of rates chargeable 应征差饷数额 (17%/80-J  
amount of share capital 股本额 ZKKz?reM'  
amount of sums assured 承保款额 G{*m] 0Q  
amount of variation 变动幅度 fuM+{1}/E  
amount of vote 拨款数额 MS{purD  
amount payable 应付款额 FC.d]XA%/d  
amount receivable 应收款额  j{,3!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 oY@4G)5  
analysis 分析 ]^,<Ez  
ancillary risk 附属风险 rM6^pzxe  
annual account 周年帐目;周年帐目报表;年度决算;年结 jg8j>" Vj>  
annual accounting date 年结日期 FY%v \`@1*  
annual allowance 每年免税额;年积金;年度津贴;年津 i3I'n*  
annual balance 年度余额 VO ^ [7Y  
annual disposable income 每年可动用收入 YDBQ6X  
annual estimates 周年预算 /60 `"xH  
annual fee 年费 X+;F5b9z  
annual general meeting 周年大会 fI"q/+  
annual growth rate 年增率;每年增长率 sY__ak!>  
annual long-term supplement 长期个案每年补助金 ~2xC.DF_N  
annual pensionable emolument 可供计算退休金的年薪 Pf s_s6  
annual report 年报 *0ZL@Kw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [9f TN2'z  
annual return 周年报表;周年申报表;每年报税表格 k 8^!5n  
Annual Return Rules 《周年报表规则》 nOxCni~ T  
annual review of consumer prices 每年消费物价回顾 aaq{9Y#  
annual roll-forward basis 逐年延展方式 H!U\;ny  
annual salary 年薪 $ JI`&  
annual statement 年度报表;年度决算表 <VD^f  
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 ?qr-t+  
annuitant 年金受益人 XWvT(+J  
annuity 年金 9tmYrhb$  
annuity contract 年金合约 -L>\58`  
annuity on human life 人寿年金 WN9 <  
antecedent debt 先前的债项 G5W6P7-<X  
ante-dated cheque 倒填日期支票 UeB8|z  
anticipated expenditure 预期开支 }5gAxR,  
anticipated net profit 预期纯利 ZbTU1Y/'   
anticipated revenue 预期收入 *z4n2"<l  
anti-inflation measure 反通货膨胀措施 qM F'&  
anti-inflationary stance 反通货膨胀立场 ,)mqd2)+"  
apparent deficit 表面赤字 t ?8 ?Ok  
apparent financial solvency 表面偿债能力 /sY(/ J E  
apparent partner 表面合伙人 WrhC q6  
application for personal assessment 个人入息课税申请书 +}c '4hRv  
application of fund 资金应用 4,L(  
application to release as liquidator and to destruct the books of accounts and documents IVD1 mk  
申请免除清盘人职务及毁灭帐簿与文件 Q!/<=95E  
appointed actuary 委任精算师 xlVQ[Mt  
appointed auditor 委任核数师;委任审计师 Eq-fR~< 9  
appointed trustee 委任的受托人 grEmp9Q ?  
appointer 委任人 lyiBRMiP|  
apportioned pro rata 按比例分摊 MdK!Y  
apportionment 分配;分摊 .J' 8d"+  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4?XX_=+F|  
apportionment formula 分摊方程式 c^P8)g Pf  
apportionment of estate duty 遗产税的分摊 _[8xq:G  
appraisal 估价;评估 [^r0red  
appreciable growth 可观增长 pq[RH-{  
appreciable impact 显着影响 bF %#KSVw  
appreciable increase 可观增长 rDkAeX0  
appreciation 增值;升值 [ P\3XSR  
appreciation against other currencies 相对其他货币升值 Eq zS={Olj  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]T\K-;i  
appreciation tax 增值税 $2E n^  
appropriation 拨款;拨用;拨付 KZO!  
appropriation account 拨款帐目 ~Nf0 1,F  
Appropriation Bill 拨款法案 dq%N,1.F  
appropriation-in-aid system 补助拨款办法 ]bO {001y,  
approved assets 核准资产 9_'xq.uP  
approved basket stock 认可一篮子证券 @`2<^-r\  
approved budget 核准预算 QC0^G,9.  
approved charitable donation 认可慈善捐款 T[M?:~  
approved charitable institution 认可慈善机构 nt\6o?W  
approved currency 核准货币;认可货币 SeAokz>  
approved estimates 核准预算 uEQH6~\{Nl  
approved estimates of expenditure 核准开支预算 Tz.!  
approved overseas insurer 核准海外保险人 $Tu%dE(OF  
approved overseas trust company 核准海外信托公司 ]xQPSs_  
approved pooled investment fund 核准汇集投资基金 ,Iq+v  
approved provident fund scheme 认可公积金计划 :$d3}TjsA+  
approved provision 核准拨款 \&]M \  
approved redeemable share 核准可赎回股份 Db\.D/ 76  
approved regional stock 认可地区性证券 TF 6_4t6  
approved retirement scheme 认可退休金计划 Hno@  
approved subordinated loan 核准附属贷款 KquHc-fzqr  
arbitrage 套戥;套汇;套利 ^7v}wpwX\  
arbitrageur 套戥者;套汇者 "m +Eu|{  
arbitrary amount 临时款项 /b,+YyWi%  
arrangement 措施;安排;协定 pc&/'zb  
arrears 欠款 vC~];!^  
arrears of pay 欠付薪酬 E :*!an  
arrears of revenue 逾期未收税款;逾期未收的帐项 `+$'bNPn&  
articles of association 组织章程;组织细则;组织章程细则 LNml["   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -xq)brG  
ascertainment of profit 确定利润 5%kt;ODS  
"Asia Clear" “亚洲结算系统” zsA6(? )u  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %cG6=`vR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `),7*gn*)  
Asian Development Fund [ADF] 亚洲发展基金 N;tUrdgQ  
Asian dollar bond 亚洲美元债券 h4H~;Wl0  
Asian dollar market 亚洲美元市场 d{&+xl^ll  
Asian dollar rate 亚洲美元利率 PCnE-$QH  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 K^tM$l\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  Py\xN  
asked price 沽盘;喊价;索价;卖方报价 $K^"a  
assessable income 应评税入息 Z@&_ T3M  
assessable loss 应评税亏损 +B^ / =3P  
assessable profit 应评税利润 aB<~T[H%h  
assessable value 应评税值 B, nCx=\S  
assessed profit 估定利润 gT-'#K2qT  
assessed value 经评估价值 bs U$mtW  
assessment 评税;评定;估价;评税单 b!SGQv(^M  
assessment number 评税编号;估价编号 6NJ"ty9Bp  
assessment of additional tax 补加税评税 |$Dt6{h  
assessment of performance 业绩评估;实绩评价 h8 >7si  
Assessor 评税主任 u7G@VZ Ux5  
asset price bubbles 资产价格泡沫  'vj45b  
asset-backed securities 具资产保证的证券 )hK5_]"lmj  
assets accretion 资产增值 %KNnss}  
assets and liabilities 资产与负债 kH d_q.  
assets betterment statement 资产递增表;资产改进表 O_0|Q@  
assets lending 实物放款;有抵押贷款 :bwdEni1P  
assets of the company passing on the death 死者去世时转移的公司资产 {g\Yy(r  
assets pledged as security for liabilities 用作负债抵押的资产 sLK J<=0i  
assets portfolio 资产投资组合 Gm^@lWzG  
assets price 资产价格 Da1BxbDeI  
assets quality 资产质素 =[(1u|H 9  
assets realization 资产变现 X;flA*6V  
assets refinancing arrangement 资产再集资安排 /pgfa-<  
assets securitization 资产证券化 4][m!dsU  
assets situated outside Hong Kong 在香港以外地方的资产 qu BTRW9  
assets stripping 削减资产;拆卖资产 {%. _cR2  
assets value 资产值 3 1KMn  
assignee 承让人 G/_#zIN`8M  
assignment 转让;转让书;转让契 s4P8PDhz  
assignment of interest 权益转让 q7mqzMDk  
assignment of letters patent and trade mark 专利证书及商标转让 & S_gNa  
assignment of property 物业转让;物业转让书 ,kuJWaUC@  
assignment right 转让权 .Br2^F  
assignor 转让人 VJBVk8P  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ZT4._|2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 AuHOdiJ  
associate member 附属会员 ?XL[[vyr  
associated body corporate 相联法人团体 Ya*lq! u  
associated company 相联公司;联属公司 lxj_ (Uo  
associated corporation 相联法团 nH}api^0A  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] @!fy24R]D  
公认会计师公会〔英国〕 0#F3@/1h  
Association of Futures Exchange Brokers 香港期货经纪协会 *D #H-]9  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 A?|KA<&m#u  
association of underwriters 承保人组织 \+fP&  
assumption of control 接管 VYTdK"%  
assurance 担保;保险;转易;转易书 t&:'A g.G  
assurance of interest 权益的转易 6@g2v^ %  
at 19XX price 按一九XX年价格计算 %d($\R-*O  
at a discount 按赔价计算;按贴水价格计算;打折扣 QD]Vfj4+  
at a premium 按溢价计算;按升水价格计算 mu)?SGpyE  
at call 通知付款;按通知 4Ub_;EI>  
at constant market price 按固定市价计算 *$/7;CLq  
at constant price 按固定价格计算 m'Z233Nt"  
at cost 按成本计算 j]rE0Og  
at current market price 按当时市价计算;按现时市价计算 h'^7xDw  
at current price 按当时价格计算;按现时价格计算 *!%y.$\cE  
at factor cost 按要素成本计算;按生产要素成本计算 T[U&Y`3g  
at money-of-the-day price 按付款当日价格计算 N~l(ng9'U  
at or better 按指定或较佳价位〔买卖指令〕 /ivt8Uiw  
at par 按面值计算;平价 ,,mkB6;  
at sight 见票即付 O^G/(  
at the close 按收市盘 l*uNi47|  
at the opening 按开市盘 qd~)Ya1  
attestation 见证;见证条款 NZ9=hI;iM  
at-the-money option 平价期权 OJ8W'"`L&  
attorney 受权人;受托代表人 5[`!\vCiZ  
attornment 新拥有人承认书 \6)l(b;  
attributable profit 可归属利润 j/3827jw=  
attributable share value 可归属股份价值 RO'MFU<g  
Auckland Stock Exchange 奥克兰证券交易所 R!W!8rr3  
auction 拍卖 4pV.R5:  
auctioneer 拍卖商 tvP_LNMF  
audit 审计;核数 f"xi7vJv!f  
Audit Commission 审计署 jIK *psaV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] IGEf*!  
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〕 Namw[Tg J  
audit review 帐目审查 C>$5<bx  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8NudY3cU!  
audited account 审计帐目;经审计的帐目 ;5=J'8f  
audited annual account 经审计的周年帐目 "uN JQ0Y  
audited balance sheet 经审计的资产负债表 LT!B]y  
auditor 核数师;核数主任;审计师 qWKpnofa  
auditor's certificate 核数师证明书;审计师证明书 v~q2D"  
auditor's report 核数师报告;审计师报告 {,*G }/9<  
Aussie bond 澳元债券 d{hb gUSj  
austerity budget 紧缩预算 D#x D-c  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -Vn9YeH+  
Australia All Ordinaries Index 澳洲所有普通股票指数 c?CwxI_b8  
Australian Dollar [AUD] 澳元 gZ   
Australian Options Market 澳大利亚期权市场 oaHg6PT!  
Australian Securities Commission 澳洲证券事务监察委员会 @Rj&9/\L  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =DvFY]9{  
Australian Stock Exchange 澳大利亚证券交易所 dl'pl  
Austrian Schilling [ATS] 奥地利先令 Me yQ`%  
authentication 认证;鉴证 vi4u `  
authority to purchase 委托购买证;委购书 2al%J%  
authorization 认可;核准;授权;授权书 !Y!Cv %  
authorization by direction 指示授权 @JT9utct  
authorization by instruction 指令授权 ylLQKdcL  
authorization by warrant 令状授权 8/U=~*` _  
authorization of unit trust 单位信托的认可 'I($IM  
authorized agent 指定代理人 vvv~n ]S6  
authorized capital 法定资本 uaNJTob  
authorized clerk 出市员 Xlw&hKS  
authorized dealer 认可交易商 C16MzrB}(N  
authorized financial institution 认可财务机构 <oI{:KH  
authorized fund 认可基金 gH Q[D|zu  
authorized fund house 获授权的基金公司;认可基金公司 djS?$WBpU  
authorized institution 认可机构 b(_PCVC  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Fo3[KW)8I  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 SOE#@{IXBa  
authorized insurer 获授权保险人;获认可承保人 a)MjX<y  
authorized investment 特准投资项目 )W:`Q&/G  
authorized person 获授权人 YM 0f_G=  
authorized representative 获授权代表 ?Vb=W)Es  
authorized share capital 法定股本 JHwkLAuz  
automated quotation system 自动报价系统 &1%W-&bc6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'j !!h4  
自动交易系统〔香港期货交易所有限公司〕 L^KGY<hp4  
automatic adjustment mechanism 自动调整机制 O}MY:6Pe  
automatic adjustment system 自动调整系统 _Hl[Fit<j1  
Automatic Clearing House 自动票据交换所 Y]{<IF:  
automatic exchange rates accumulation system 自动化汇率累集系统 v{i'o4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !(*mcYA*W  
automatic teller machine [ATM] 自动柜员机 gq*- v:P>  
autopay 自动转帐 R s_@L}U..  
available assets 可用资产 -\6tVF11z  
available fiscal reserve 现存财政储备 Id *Gs>4U  
available profit 可用利润 =<_xUh.  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 |0U"#xkf  
average 平均;平均数;海损 z) yUBcq  
average basic salary 平均基本薪金 n }7DL8  
average consumer expenditure 平均消费开支;一般消费开支 ^uW](2  
average cost 平均成本 [V  T&  
average cost of land production 增辟土地平均成本 xoTS?7  
average daily turnover 平均每日成交额 ;tf1 #6{  
average daily wage rate 平均每日工资率 gd]vrW'wj  
average expenditure pattern 平均开支模式 2*vOo^f  
average growth rate 平均增长率 XrYMv WT  
average net fixed assets 固定资产平均净值 xH; qJRHa  
average of relatives 相对价格平均数 C (vi ns  
average price 平均价格 A-~#ydv  
average propensity to consume 平均消费倾向;一般消费倾向 : &mYz(1q  
average propensity to save 平均储蓄倾向;一般储蓄倾向 wp-5B= #:{  
average rate 平均率 )pjd*+V  
average revenue 平均收入;平均收益 S5@/;T  
average stock 平均库存;平均存货 9qIUBHe  
average yearly rent 平均年租  $Tfq9  
avoidance of double taxation 避免双重课税 t LdBnf  
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 j?jEWreq]~  
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