社区应用 最新帖子 精华区 社区服务 会员列表 统计排行 社区论坛任务 迷你宠物
  • 10527阅读
  • 1回复

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
发帖
706
铜板
2245
人品值
449
贡献值
0
交易币
0
好评度
712
信誉值
1
金币
0
所在楼道
随 机 事 件红运当头,好运档不住!你中了彩票,获得金钱8.84


A: T>#~.4A0  
A share A股;甲类股份 bVN?7D(  
abatement of tax 减税;减扣免税额 _]Ob)RUVH  
ABN AMRO Bank N.V. 荷兰银行 qyKR]%yzi  
above-the-line expenditure 线上项目支出;经常预算支出 =+DhLH}8  
above-the-line receipt 线上项目收入;经常预算收入 P2s\f;Dwr  
ABSA Asia Limited 南非联合亚洲有限公司 mA,{E-T  
absolute change 绝对数值变更 f8r7 SFwUv  
absolute expenditure 实际开支 +/mCYI  
absolute guideline figure 绝对准则数字 <^KW7M}w*c  
absolute interest 绝对权益 @RuMo"js  
absolute order of discharge 绝对破产解除令 AOcUr)  
absolute profit margin 绝对利润幅度 P()W\+",n  
absolute value 实值;绝对值 I D-I<Ev  
absolutely vested interest 绝对既得权益  DQV9=  
absorbed cost 已吸收成本;已分摊成本 &1 yErGXC  
absorption 吸收;分摊;合并 E U RKzJk  
absorption rate 吸收率;摊配率;分摊率 ls9Y?  
ACB Finance Limited 亚洲商业财务有限公司 y<R5}F  
acceptable form of reciprocity 合理的互惠条件 Da6l =M  
acceptable rate 适当利率;适当汇率 #FRm<9/j  
acceptance agreement 承兑协议 B]gyj  
acceptance for honour 参加承兑 W)  
acceptor 承兑人;接受人;受票人 \' A- Lp  
acceptor for honour 参加承兑人 j%]sym  
accident insurance 意外保险 R!X+-  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qu8=zI>t  
accident insurance scheme 意外保险计划 ZDI?"dt{  
accident year basis 意外年度基准 O6b+eS  
accommodation 通融;贷款 w}$;2g0=a<  
accommodation bill 通融票据;空头票据 Rx&.,gzj[  
accommodation party 汇票代发人 A8S9HXL  
account balance 帐户余额;帐户结余 3syA$0TZt  
account book 帐簿 a;~< iB;3"  
account collected in advance 预收款项 /#eS3`48  
account current book 往来帐簿 "66#F  
account of after-acquired property 事后取得的财产报告 J[S!<\_!  
account of defaulter 拖欠帐目 r #w7qEtD  
account payable 应付帐款 +N2ILE8[<  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  eBmHb\  
account receivable 应收帐款 PGYx] r  
account receivable report 应收帐款报表 +tg${3ti_  
account statement 结单;帐单;会计财务报表 Rm$(X5x>o  
account title 帐户名称;会计科目 >nvK{6xR:  
accountant's report 会计师报告 JHZjf7g$k  
Accountant's Report Rules 会计师报告规则 vAeVQ~  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ~Ij/vyB_  
Accounting Arrangements 《会计安排》 J#3[,~  
accounting basis 会计基础 MMD=4;X  
accounting by Official Receiver 破产管理署署长呈交的帐目 \xC#Zs[<  
Accounting Circular 《会计通告》 .Xe_Gp"x  
accounting class 会计类别 u%"5<ll  
accounting date 记帐日期;会计结算日期 ;Kg7}4`I  
accounting for money 款项核算 -w)v38iX!  
Accounting Officer 会计主任 /f+BeQ3#/  
accounting period 会计报告期;会计期 hPgYKa8u  
accounting policy 会计政策;会计方针 pSYEC,0B  
accounting practice 会计惯例 SsfC m C  
accounting principle 会计准则 CMv8n@ry  
accounting record 会计记录 V;J3lV<  
accounting report 会计报告 /"~UGn]R  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Q:y'G9b  
Accounting Society of China 中国会计学会 =9p3^:S  
accounting statement 会计报表 4_'BoU4  
accounting system 会计制度;会计系统 Wy/h"R\=  
accounting transaction 会计事项;帐务交易 l4iklg3  
accounting treatment 会计处理 ]8Xip/uE  
accounting year 会计年度 Clap3E|a  
accretion 增值;添加 Ja/  
accrual 应计项目;应累算数目 `@:TS)6X0  
accrual basis 应计制;权责发生制 aZtM _  
accrual basis accounting 应计制会计;权责发生制会计 V joVC$ZX  
accrue 应累算;应计 oY; C[X  
accrued benefit 应累算利益 eC6wrpZO  
accrued charges 应计费用 pY\ =f0]  
accrued cumulative preference share dividend 应累算的累积优先股股息 *1_Ef).  
accrued expenses 应累算费用 ,zK E$  
accrued interest payable 应付利息;应计未付利息 ;3bUgI}.J  
accrued interest receivable 应收利息;应计未收利息 3QdCu<eBZ  
accrued right 累算权益 em- <V5fb  
accruing profit 应累算的利润 H5UF r,t  
accumulated fiscal reserve 累积财政储备 ^/x\HGrw  
accumulated profit 累积利润;滚存溢利 Z^_zcH'  
accumulated reserve 累积储备 ,]n~j-X  
accumulation of surplus income 累积收益盈余 'W("s  
acquired assets 既得资产 %yl17:h#  
acquisition 收购;购置;取得 A McZm0c`  
acquisition cost 购置成本 a <F2]H=J  
acquisition expenses 购置费用 0B}2~}#  
acquisition of 100% interest 收购全部股权 0O]v|  
acquisition of control 取得控制权 ;, \!&o6  
acquisition of fixed assets 购置固定资产 `(I$_RSE")  
acquisition of shell “买壳” *uy<Om  
acquisition price 收购价 O;}K7rSc  
act of God 天灾 ub`zS-vb  
acting partner 执事合伙人 Jm< uE]9  
active market 买卖活跃的市场;交投畅旺的市场;旺市 jPZpJ:  
active partner 积极参与的合伙人 b8vZ^8tBV  
active trading 交投活跃 7~k=t!gTY  
actual circulation 实际流通 t&EY$'c  
actual cost 实际成本 N qz6_!  
actual expenditure 实际开支;实际支出 0bIgOLP  
actual income 实际入息;实际收入;实际收益 n:k4t  
actual market 现货市场 +#<Z/  
actual price 现货价;实际价格 M1*bT@ 6  
actual profit 实际利润 H?xY S| n  
actual quotation 实盘;实际价位;实际报价 QH,(iX6RY  
actual year basis 按实际年度计算 o?a3hD  
actuals 实货 "QiLu=Rq  
actuarial investigation 精算调查 [9NrPm3d  
actuarial principle 精算原则 x#R6Ez7  
actuarial report 精算师报告 ?0+g.,9  
Actuarial Society of Hong Kong 香港精算学会 e :C4f  
actuarial valuation 精算师估值 nf1 `)tXG  
actuary 精算师 P$*Ngt  
ad referendum agreement 暂定协议;有待覆核的协定 Sw5-^2x0'  
ad valorem duty 从价税;按值征税 /5j5\F:33  
ad valorem duty system 从价税制 R*S:/s  
ad valorem fee 从价费 ;G3?Sa7+  
ad valorem tariff 从价关税 s2 :Vm\  
additional allowance 额外免税额 x.] tGS  
additional amount for unexpired risk 未过期风险的额外款额 8gt&*;'}*D  
additional assessable profit 补加应评税利润  ~mi4V  
additional assessment 补加评税 '!,(G3  
additional commitment 额外承担 1v,R<1)&  
additional commitment vote 额外承担拨款 y%kZ##  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 lNWP9?X  
additional dependent parent allowance 供养父母额外免税额 b >k2@  
additional provision 额外拨款 6h %rt]g  
additional stamp duty 附加印花税 P*VZ$bUe5@  
additional tax 补加税罚款;补加税款 zZ<*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Np ru  
adjudged bankrupt 被裁定破产 <c!gg7@pm  
adjudicated bankrupt 裁定破产人 v7`{6Pf_$  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9tVV?Q@)  
adjudication of bankruptcy 裁定破产;宣告破产 J1~E*t^  
adjudication of insolvency 裁定无力偿还债务 f:J-X~T_f  
adjusted actual 经调整的实数;调整后的实数 ^M;#x$Y?  
adjusted current assets 经调整的流动资产;调整后的流动资产 # h4FLF_w  
adjusted figure 经调整的数字;调整后的数额 BNI)y@E^X  
adjusted liabilities 经调整的负债;调整后的负债 `r~3Pf).4  
adjusted loss 经调整的亏损;调整后的亏损 9 Qa_3+.B  
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 dh&> E  
adjusted profit 经调整的利润;调整后的利润 [+ xsX*+  
adjusted surplus 经调整的盈余额;调整后的盈余额 HiH<'m"\.  
adjusted value 经调整的价值;调整后的价值 v_WQ<G?  
adjustment 调整;修订;理算〔保险〕 U/|JAg #  
adjustment centre 调剂中心 D>HbJCG4^  
adjustment lag 调整过程的时间差距;调整时差 ]yZ%wU9!  
adjustment mechanism 调整机制 *)6\ V}`  
adjustment of loss 亏损调整 _:p-\Oo.  
adjustment process 调整过程;调整程序 J.M&Vj:  
adjustment range 调整幅度 :Q@/F;Z?  
administered exchange rate 受管制汇率 uLPBl~Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5/7(>ivn  
administration expenses 行政费用 1<_/Qu>V  
administration fee 手续费;行政费 AYN dV(  
administration in bankruptcy 破产管理 |5X[/Q*K`W  
administration order 遗产管理令 H6|eUU[&  
administrator 管理人;遗产管理人 =adHP|S  
administrator of the estate 遗产管理人 0\B{~1(^  
admission of debt 债项承认书 0 _MtmmL.  
admission of proof 接纳债权证明 RtpV08s\  
advance 放贷款项;垫付款项;预支款项;预付款项 W g6H~x  
advance account 暂支帐目;预付款帐户 BzO,(bd!PI  
advance compensation 预付补偿金 RwOOe7mv  
advance from shareholder 股东垫款 ?2dI8bG  
advance pending reimbursement 预支以待日后付还 YhS_ ,3E  
advanced economy 先进经济体系 c< MF:|(}  
advancement 预付;预付财产 =+ >>l0=_v  
advances warrant 垫款令 hh*('n>[  
advancing 贷出 h& }iH  
adverse balance 逆差 i.`n^R;N  
adverse exchange 逆汇 Z[ (d7  
advertisement addressed to shareholders 在报章刊登的致股东通告 NVsaV;u  
advice for collection 托收通知书 _*Z3,*~"X  
advice of drawing 提款通知书;汇票通知书 e6J^J&`|4  
advice of payment 付款通知 7Zd g314  
Advisory Committee [Securities and Futures Commission] !jSgpIp  
谘询委员会〔证券及期货事务监察委员会〕 ()O&O+R|)  
Advisory Committee on Diversification 经济多元化谘询委员会 C1UU v=|  
affidavit 誓章;遗产申报誓章 ugE!EEy[^  
affidavit of no receipt 述明无收款的誓章 1 ptyiy  
affiliate 联号;联营公司;附属公司 [(5.?  
affiliated company 附属公司;联号;联营公司 `&OX|mL^w  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 b:p0@|y  
affordability 负担能力 0`-b57lF&  
African Development Bank [AfDB] 非洲开发银行 DZnqCu"J  
after-acquired property 事后取得的财产 %DXBl:!Y`  
after-hours dealing 市后交易 A8Fe@$<#8  
after-tax profit 税后盈利;税后利润;税后溢利 IM/xBP  
agency agreement 代理协议 x-X~'p'f  
agency expenses 代理机构的开支 t H.L_< N  
agency fee 代理费 QeuM',6R  
Agency Law 《代理法》 =|ODa/2 p  
agent 代理人;承销人 @p WN5VL  
agent of company 公司代理人 {B4qeG5  
agent's fee 代理人费;经纪费 m;MJ{"@A'  
aggregate 总计;总数;总体数字 4"(rZWv  
aggregate amount 总款额;总额 +qC [X~\  
aggregate assets and liabilities 总体资产与负债 -eyF9++`  
aggregate at constant price 按固定价格计算的总体数字 /w(g:e  
aggregate demand 总需求 {5<fvMO!6  
aggregate gross position 总持仓量 wL="p) TO.  
aggregate limit 总限额 t&J A1|q  
aggregate of salaries tax 合计薪俸税 QDJ "X  
aggregate performance 总体表现;总体业绩  QSY>8P  
aggregate supply 总体供应 $/ IFSB9  
aggregate surplus 总盈余 +,LWyvc'  
aggregate total 整体总额 tO:JB&vO2  
aggregate value 总值;合计价值 'xx M0Kn`  
aggregated basis 合计基准 Z_m<x!  
aggregated net chargeable income 合计应课税入息实额 YI,t{Wy  
aggregation 合并计算;合计;总和 62zu;p9m  
aggregation of incomes of husband and wife 夫妇入息合并计算 m} s.a.x  
aggregation of property 财产的总和 Rk3 bZvj3  
agio 差价;贴水 F=1 #qo<?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 :;]9,n  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment v x/YWZ  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 /3~L#jS  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .7g h2K  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 WK(X/!1/k  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment UgS`{&b36  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 o9"?z  
agreement for a settlement 授产协议 U{M3QOF  
agreement for assignment 转让协议 @=dv[P" jn  
agreement for sale 售卖协议;买卖协议 x0(bM g>7  
agreement for sale and purchase 买卖协议 6Jb0MX"AVr  
agreement for the payment of interest 支付利息协议 A?!RF7v  
agreement for the repayment of money 还款协议 6{1=3.CL  
agreement of reinsurance 再保险协议  ,S=[#  
Agricultural Bank of China 中国农业银行 v>B412l  
air passenger departure tax 飞机乘客离境税 |yeQz  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 0h*Le  
airport tax 机场税 6` TwP\!$/  
alcohol duty 酒精税 Z}uY%]  
alienation 让与;让渡;转让 )-Hs]D:  
alimony 生活费;赡养费 }" vxYB!h3  
All Ordinaries Index [AOI] 所有普通股指数 {eaR,d~X  
all risks 全险;综合险 k !0O[U  
All Sales Record for Stock Market 《股票市场成交报告》 g}D)MlXRq  
Allied Capital Resources Limited 新联财务有限公司 nco.j:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 NOXP}M  
allocation letter 拨款信件 lsOv#X-b E  
allocation of fund 分配款项;预留款项 :!oJmvy  
allocation of profit 利润分配;溢利分配 208^Yu  
allocation warrant 拨款令 jo<xrn\  
allotment 分配;配股 HC6U_d1-6  
allotment notice 股份配售通知;配股通知 EXr2d"  
allotment of shares 股份分配 #[{{&sN  
allowable 可获宽免;免税的 EpMxq7*  
allowable business loss 可扣除的营业亏损 rBTg"^jsw  
allowable expenses 可扣税的支出 X_o#!  
allowance 免税额;津贴;备抵;准备金 iv *$!\Cd  
allowance for debts 债项的免税额 %0C [v7\  
allowance for depreciation by wear and tear 耗损折旧免税额 D`a6D  
allowance for funeral expenses 殡殓费的免税额 }]o8}$&(  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Nbd4>M<  
allowance for repairs and outgoings 修葺及支出方面的免税额 )0exGx+:  
allowance to debtor 给债务人的津贴 -|#{V.G3'  
alteration of capital 资本更改 ZPG,o5`%  
alternate trustee 候补受托人 K_)~&Cu*'  
amalgamation 合并 qs ep9z.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 VRQ`-#  
ambit of charges 征税范围;收费范围 WK`o3ayH-  
amended valuation 经修订的估值 fe/;U=te  
American Commodities Exchange 美国商品交易所 .b3h?R*&  
American Express Bank Limited 美国运通银行 ,X^3.ILz  
American Stock Exchange 美国证券交易所 8O'bCBhv  
amortization 摊销 S9Yzvq!(  
amount due from banks 存放银行同业的款项 rC^ 5Z  
amount due from banks abroad 存放海外银行同业的款项 :kR>wX  
amount due from holding companies 控股公司欠款 c#{lXS^  
amount due from local banks 存放本港银行同业的款项 ))|d~m  
amount due to banks 银行同业的存款 T:@6(_Z  
amount due to banks abroad 海外银行同业的存款 yogavCD9b/  
amount due to holding companies 控股公司存款 W-s6+ DY  
amount due to local banks 本港银行同业的存款 N<rq}^qo  
amount due to outport banks 外埠银行同业的存款 lfHN_fE>Mq  
amount for note issue 发行纸币的款额 HfVHjF)  
amount of bond 担保契据的款额 ?uSoJM`wa!  
amount of consideration 代价款额 FAdTm#tgW]  
amount of contribution 供款数额 2j%=o?me^p  
amount of indebtedness 负债款额 wBXa;.  
amount of principal of the loan 贷款本金额 M\m:H3[  
amount of rates chargeable 应征差饷数额 )Ri!  
amount of share capital 股本额 Lxp}o7>K  
amount of sums assured 承保款额 GLtWo+g0  
amount of variation 变动幅度 ,6;n[p"h|r  
amount of vote 拨款数额 *pwkv7Z h  
amount payable 应付款额 gvuv>A}vJ  
amount receivable 应收款额 ):G%o  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U*=E(l  
analysis 分析 SPb +H19;  
ancillary risk 附属风险 kJ5z['4?  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^^"zjl*^  
annual accounting date 年结日期 ~-A"j\gi"  
annual allowance 每年免税额;年积金;年度津贴;年津 )hrsA&1w  
annual balance 年度余额 $WIVCp  
annual disposable income 每年可动用收入  \nEMj,)  
annual estimates 周年预算 RBrb7D{  
annual fee 年费 =Q(J!f  
annual general meeting 周年大会  U=~?ca  
annual growth rate 年增率;每年增长率 [WR"#y  
annual long-term supplement 长期个案每年补助金 !YAX.e  
annual pensionable emolument 可供计算退休金的年薪 k5Cy/gR  
annual report 年报 -4Hb]#*2  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Q0R05*  
annual return 周年报表;周年申报表;每年报税表格 :1*E5pX0n  
Annual Return Rules 《周年报表规则》 $VHIU1JjZ  
annual review of consumer prices 每年消费物价回顾 -orRmn6}  
annual roll-forward basis 逐年延展方式 %@vF%   
annual salary 年薪 F9j@KC(yg  
annual statement 年度报表;年度决算表 tC'E#2  
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 BwWSztJ+B  
annuitant 年金受益人 MTtx|L\4  
annuity 年金 )%@7tx  
annuity contract 年金合约 %JE>Z]  
annuity on human life 人寿年金 4}m9,  
antecedent debt 先前的债项 $~b6H]"9  
ante-dated cheque 倒填日期支票 i`gM> q&  
anticipated expenditure 预期开支 2V)+ ba|+  
anticipated net profit 预期纯利 VEh9N  
anticipated revenue 预期收入 lwf4ke  
anti-inflation measure 反通货膨胀措施 / rc[HbNg.  
anti-inflationary stance 反通货膨胀立场 }dzdx "  
apparent deficit 表面赤字 /*y5W-'d^  
apparent financial solvency 表面偿债能力 fG'~@'P~  
apparent partner 表面合伙人 ^ 0YQlT98  
application for personal assessment 个人入息课税申请书 >*{k~Y-G  
application of fund 资金应用 zfKO)Itd  
application to release as liquidator and to destruct the books of accounts and documents } e$  
申请免除清盘人职务及毁灭帐簿与文件 H\Qk U`b  
appointed actuary 委任精算师 W\zZ&*8$  
appointed auditor 委任核数师;委任审计师 J~5V7B  
appointed trustee 委任的受托人 S9l,P-X`  
appointer 委任人 zE/l  
apportioned pro rata 按比例分摊 wvq4 P  
apportionment 分配;分摊 +XsE  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _ACN  
apportionment formula 分摊方程式 1jd{AqHl  
apportionment of estate duty 遗产税的分摊 VH]}{i"`  
appraisal 估价;评估 q|<B9Jk  
appreciable growth 可观增长 } 8 z:L<  
appreciable impact 显着影响 'w=|uE {^  
appreciable increase 可观增长 %N-aLw\  
appreciation 增值;升值 :*KTpTa  
appreciation against other currencies 相对其他货币升值 )K{s^]Jp  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FJZ'P;3  
appreciation tax 增值税 i=#`7pt%'a  
appropriation 拨款;拨用;拨付 :+/8n+@#  
appropriation account 拨款帐目 9iG&9tB@  
Appropriation Bill 拨款法案 S&}7XjY  
appropriation-in-aid system 补助拨款办法 7{}E{/  
approved assets 核准资产 *,Bm:F<m  
approved basket stock 认可一篮子证券 T$lV+[7  
approved budget 核准预算  .+1I>L  
approved charitable donation 认可慈善捐款 #sc!H4  
approved charitable institution 认可慈善机构 |` :cB  
approved currency 核准货币;认可货币 62HA[cr&)  
approved estimates 核准预算 06]3+s{{  
approved estimates of expenditure 核准开支预算 a5#G48'X  
approved overseas insurer 核准海外保险人 hP+4{F*}-  
approved overseas trust company 核准海外信托公司 |s! _;6  
approved pooled investment fund 核准汇集投资基金 id:,\iJ  
approved provident fund scheme 认可公积金计划 yo#r^iAr  
approved provision 核准拨款 ] x)>q  
approved redeemable share 核准可赎回股份 SvSO?H!-  
approved regional stock 认可地区性证券 o08g]a  
approved retirement scheme 认可退休金计划 zTcz+3x  
approved subordinated loan 核准附属贷款 veq3t$sj  
arbitrage 套戥;套汇;套利 A8&@Vxdz  
arbitrageur 套戥者;套汇者 ! :]_-DX  
arbitrary amount 临时款项 #$BFTlm|  
arrangement 措施;安排;协定 Cw(e7K7&  
arrears 欠款 72Bc0Wg  
arrears of pay 欠付薪酬 et+lL"&  
arrears of revenue 逾期未收税款;逾期未收的帐项 #4m5 I="  
articles of association 组织章程;组织细则;组织章程细则 X6 BIZ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 IRQtA ZV$  
ascertainment of profit 确定利润 i)e6 U(H  
"Asia Clear" “亚洲结算系统” ,CyX*k8o  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 &'/"=lK  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 } 9\_s*  
Asian Development Fund [ADF] 亚洲发展基金 mvjx &+q  
Asian dollar bond 亚洲美元债券 nKGQU,C  
Asian dollar market 亚洲美元市场 @ 3=pFYW)  
Asian dollar rate 亚洲美元利率 0;TiNrzg  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 s@{82}f~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Zeg'\&w0s  
asked price 沽盘;喊价;索价;卖方报价 w3(G!:  
assessable income 应评税入息 ~JT2el2W7p  
assessable loss 应评税亏损 8~O#@hB~3  
assessable profit 应评税利润 KhWy  
assessable value 应评税值 >`03EsU  
assessed profit 估定利润 *}89.kCBF  
assessed value 经评估价值 )(G<(eiD  
assessment 评税;评定;估价;评税单 tlQ6>v'  
assessment number 评税编号;估价编号 W]eILCo  
assessment of additional tax 补加税评税 V5lUh#@TN&  
assessment of performance 业绩评估;实绩评价 iO*5ClB  
Assessor 评税主任 tM"vIz 05  
asset price bubbles 资产价格泡沫 dQIF '==6  
asset-backed securities 具资产保证的证券 =7+%31  
assets accretion 资产增值 Oz%6y ri  
assets and liabilities 资产与负债 ;t+p2i  
assets betterment statement 资产递增表;资产改进表 *}C%z(  
assets lending 实物放款;有抵押贷款 @2"3RmYLo  
assets of the company passing on the death 死者去世时转移的公司资产 5Yv*f:  
assets pledged as security for liabilities 用作负债抵押的资产 YWn""8p;P  
assets portfolio 资产投资组合 68?&`/t  
assets price 资产价格 R_G2C@y*  
assets quality 资产质素 1K3XNHF  
assets realization 资产变现 /)TeG]Xg  
assets refinancing arrangement 资产再集资安排 -E\G3/*51  
assets securitization 资产证券化 /rZk^/'  
assets situated outside Hong Kong 在香港以外地方的资产 4S'e>:  
assets stripping 削减资产;拆卖资产 o`n8Fk}i  
assets value 资产值 P-ZvW<M  
assignee 承让人 XcoX8R%U  
assignment 转让;转让书;转让契 9!=4}:+  
assignment of interest 权益转让 ,5zY1C==Ut  
assignment of letters patent and trade mark 专利证书及商标转让 6kp)'wz`  
assignment of property 物业转让;物业转让书 A~Sc ] M  
assignment right 转让权 (DvPdOT+3  
assignor 转让人 WILa8"M  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 f.J^HQ_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 o+hp#e  
associate member 附属会员 !X7z y9  
associated body corporate 相联法人团体 O83J[YuzjN  
associated company 相联公司;联属公司 K7 C <}y  
associated corporation 相联法团 k+{~#@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] -I{op wd  
公认会计师公会〔英国〕 JYNn zgd  
Association of Futures Exchange Brokers 香港期货经纪协会 Y&bYaq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 gWHY7rv  
association of underwriters 承保人组织 CL2zZk{u_  
assumption of control 接管 ?x ",VA  
assurance 担保;保险;转易;转易书 Byw EoS  
assurance of interest 权益的转易 G h+;Vrx  
at 19XX price 按一九XX年价格计算 ?M4ig_  
at a discount 按赔价计算;按贴水价格计算;打折扣 UZt3Ua&J  
at a premium 按溢价计算;按升水价格计算 sRT5i9TQ  
at call 通知付款;按通知 WY|~E%k  
at constant market price 按固定市价计算 CX/[L)|Ru  
at constant price 按固定价格计算 b(N+_= n  
at cost 按成本计算 ;sA 5&a>!  
at current market price 按当时市价计算;按现时市价计算 Bs0~P 4^  
at current price 按当时价格计算;按现时价格计算 i +@avoW  
at factor cost 按要素成本计算;按生产要素成本计算 4}D&=0IZ  
at money-of-the-day price 按付款当日价格计算 w;@v#<q6  
at or better 按指定或较佳价位〔买卖指令〕 by9UwM=gp  
at par 按面值计算;平价 J37vA zK%  
at sight 见票即付 G0: <#?<5  
at the close 按收市盘 w@2NXcmw  
at the opening 按开市盘 w +UB XW  
attestation 见证;见证条款 D A=LR  
at-the-money option 平价期权 W\B@0Iso  
attorney 受权人;受托代表人 1 sza\pR<  
attornment 新拥有人承认书 H$?MPA-c  
attributable profit 可归属利润 W:<2" &7  
attributable share value 可归属股份价值 ,+BFpN'  
Auckland Stock Exchange 奥克兰证券交易所 *8qRdI9  
auction 拍卖 RQ|K?^k v  
auctioneer 拍卖商 a?Fz&BE  
audit 审计;核数 1y[~xxgE  
Audit Commission 审计署 R|Bi%q|4P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] t@lTA>;U@  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 " AvEo  
audit review 帐目审查 rYPuo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n.N0Nhd  
audited account 审计帐目;经审计的帐目 Kc] GE#~g  
audited annual account 经审计的周年帐目 r9}(FL /)b  
audited balance sheet 经审计的资产负债表 fR;[??NH  
auditor 核数师;核数主任;审计师 :Hitx  
auditor's certificate 核数师证明书;审计师证明书 x s6!NY  
auditor's report 核数师报告;审计师报告 S~ckIN]  
Aussie bond 澳元债券 &:d`Pik6  
austerity budget 紧缩预算 _Iy)p{y  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 oSYJXs  
Australia All Ordinaries Index 澳洲所有普通股票指数 ]p(es,[  
Australian Dollar [AUD] 澳元 CA|W4f}  
Australian Options Market 澳大利亚期权市场 /!&eP3^  
Australian Securities Commission 澳洲证券事务监察委员会 G@rh/b<$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xPF.c,6b4=  
Australian Stock Exchange 澳大利亚证券交易所 }c9RDpjh~  
Austrian Schilling [ATS] 奥地利先令 0 Q>  
authentication 认证;鉴证 FFwu$S6e  
authority to purchase 委托购买证;委购书 :p<:0W2!  
authorization 认可;核准;授权;授权书 /3 L4K  
authorization by direction 指示授权 4UL"f<7 T  
authorization by instruction 指令授权 l-IA Q!d  
authorization by warrant 令状授权 Tw/7P~*  
authorization of unit trust 单位信托的认可 2bXCFv7}  
authorized agent 指定代理人 3NwdE/x\  
authorized capital 法定资本 N["M "s(N  
authorized clerk 出市员 siuDg,uqK5  
authorized dealer 认可交易商 U>b.MIBX  
authorized financial institution 认可财务机构 3KD:JKn^  
authorized fund 认可基金 sFfargl  
authorized fund house 获授权的基金公司;认可基金公司 \SmYxdU'>  
authorized institution 认可机构 T;kh+ i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Ktuv a3=>N  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 pTQ7woj}  
authorized insurer 获授权保险人;获认可承保人 _NuHz  
authorized investment 特准投资项目 2MXg)GBcU>  
authorized person 获授权人 R,!a X"]|  
authorized representative 获授权代表 _B 4 N2t$  
authorized share capital 法定股本 Ey&A\  
automated quotation system 自动报价系统 gv jy'Rm  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >0N$R|B&  
自动交易系统〔香港期货交易所有限公司〕 L!5="s[}  
automatic adjustment mechanism 自动调整机制 F ww S[ 3  
automatic adjustment system 自动调整系统 J=t}N+:F`b  
Automatic Clearing House 自动票据交换所 hsws7sH  
automatic exchange rates accumulation system 自动化汇率累集系统 *bcemH8f  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 OlW5k`B  
automatic teller machine [ATM] 自动柜员机  X|TGM  
autopay 自动转帐 SX?hu|g_r  
available assets 可用资产 `sdbo](76  
available fiscal reserve 现存财政储备 U z)G Y  
available profit 可用利润 0rDQJCm  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 <aMihT)dd  
average 平均;平均数;海损 's8LrO(=  
average basic salary 平均基本薪金 wXeJjE%j:3  
average consumer expenditure 平均消费开支;一般消费开支 =6'D/| 3  
average cost 平均成本 $xcU*?=K  
average cost of land production 增辟土地平均成本 O[}2  
average daily turnover 平均每日成交额 >\Iy <M  
average daily wage rate 平均每日工资率 Em<J{`k6  
average expenditure pattern 平均开支模式 5n2}|V$VqP  
average growth rate 平均增长率 a,t]>z95  
average net fixed assets 固定资产平均净值 t(^Lh.<a  
average of relatives 相对价格平均数 {y!77>Q/  
average price 平均价格 rj eKG-Z@  
average propensity to consume 平均消费倾向;一般消费倾向 :n}t7+(>U  
average propensity to save 平均储蓄倾向;一般储蓄倾向 UD'e%IVw  
average rate 平均率 f,+ONV]5Tt  
average revenue 平均收入;平均收益 (aq^\#9btO  
average stock 平均库存;平均存货 y9GaxW* &  
average yearly rent 平均年租 L#T`h}1Z  
avoidance of double taxation 避免双重课税 6:bvq?5a5  
avoidance of tax 避税
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
路过,看过,不回不道德!!!
级别: 大掌柜
发帖
7343
铜板
6618
人品值
1388
贡献值
28
交易币
100
好评度
7488
信誉值
10
金币
0
所在楼道
学一楼
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 TSd;L u%hr  
rI1;>/Ir  
给你加分了
描述
快速回复

您目前还是游客,请 登录注册
温馨提示:欢迎交流讨论,请勿纯表情、纯引用!
认证码:
验证问题:
3+5=?,请输入中文答案:八 正确答案:八