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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: < pTTo  
A share A股;甲类股份 _al|'obomy  
abatement of tax 减税;减扣免税额 L'i-fM[#  
ABN AMRO Bank N.V. 荷兰银行 pr,p=4m{\  
above-the-line expenditure 线上项目支出;经常预算支出 $^ 'aCU0C  
above-the-line receipt 线上项目收入;经常预算收入 lZ&]|*>  
ABSA Asia Limited 南非联合亚洲有限公司 @FN*TJ  
absolute change 绝对数值变更 `O^G5 0  
absolute expenditure 实际开支 |BZDhd9<{  
absolute guideline figure 绝对准则数字 WS2os Bc  
absolute interest 绝对权益 ^Cv^yTj;&  
absolute order of discharge 绝对破产解除令 d/74{.  
absolute profit margin 绝对利润幅度 L0%hnA@  
absolute value 实值;绝对值 39 Y(!q  
absolutely vested interest 绝对既得权益 }<jb vCeK  
absorbed cost 已吸收成本;已分摊成本 mfny4R1_  
absorption 吸收;分摊;合并 {m8+Wju}  
absorption rate 吸收率;摊配率;分摊率 K={qU[_O  
ACB Finance Limited 亚洲商业财务有限公司 +fKtG]$  
acceptable form of reciprocity 合理的互惠条件 q EUT90  
acceptable rate 适当利率;适当汇率 ._z 'g_c(  
acceptance agreement 承兑协议 QMo}W{D  
acceptance for honour 参加承兑 YYg)  
acceptor 承兑人;接受人;受票人 ~Cc.cce5  
acceptor for honour 参加承兑人 T88Y qI  
accident insurance 意外保险 QIB>rQCceo  
Accident Insurance Association of Hong Kong 香港意外保险公会 pWE`x|J  
accident insurance scheme 意外保险计划 6O2=Ns;J6  
accident year basis 意外年度基准 6 fz}  
accommodation 通融;贷款 Q 6C-4ja  
accommodation bill 通融票据;空头票据 z5Qs @dG  
accommodation party 汇票代发人 XA_FOw!cX  
account balance 帐户余额;帐户结余 /q\_&@  
account book 帐簿 ~n!!jM:N  
account collected in advance 预收款项 Wk4.%tpeO7  
account current book 往来帐簿 G+*cpn  
account of after-acquired property 事后取得的财产报告 B6}FIg)  
account of defaulter 拖欠帐目 Dbx~n#nG  
account payable 应付帐款 $!A:5jech  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 f]8I64  
account receivable 应收帐款 ]J2:194  
account receivable report 应收帐款报表 rAdacnZV  
account statement 结单;帐单;会计财务报表 Gi^Ha=?J%  
account title 帐户名称;会计科目 _ia!mT <  
accountant's report 会计师报告 n uQM^2  
Accountant's Report Rules 会计师报告规则 !.5),2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 !SHj$Jwa'  
Accounting Arrangements 《会计安排》 }iBC@`mg(  
accounting basis 会计基础 _L.n,  
accounting by Official Receiver 破产管理署署长呈交的帐目 02JL*  
Accounting Circular 《会计通告》 vOI[Z0Lq9h  
accounting class 会计类别 N?4q  
accounting date 记帐日期;会计结算日期 RAs0]K  
accounting for money 款项核算 C.!_]Pxs  
Accounting Officer 会计主任 [LM^), J?  
accounting period 会计报告期;会计期 0m9ZQ O  
accounting policy 会计政策;会计方针 bzmr"/#D3  
accounting practice 会计惯例 '_+9y5  
accounting principle 会计准则 ^b?2N/m@  
accounting record 会计记录 > ^[z3T  
accounting report 会计报告 PHM:W%g:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 IF k  
Accounting Society of China 中国会计学会 &217l2X /  
accounting statement 会计报表 `BZ&~vJ_  
accounting system 会计制度;会计系统 |I[7,`C~  
accounting transaction 会计事项;帐务交易 }UyQ#U  
accounting treatment 会计处理 3mt%!}S  
accounting year 会计年度 6er(%4!  
accretion 增值;添加 )E7 FA|  
accrual 应计项目;应累算数目 ?T: jk4+  
accrual basis 应计制;权责发生制 zjX7C~h^Q  
accrual basis accounting 应计制会计;权责发生制会计 `kN #4p  
accrue 应累算;应计 ~KIDv;HSb[  
accrued benefit 应累算利益 +zOOdSFk.  
accrued charges 应计费用 z xZtz  
accrued cumulative preference share dividend 应累算的累积优先股股息 q<=: >?  
accrued expenses 应累算费用 Xwu.AVsr  
accrued interest payable 应付利息;应计未付利息 D>T],3U(H  
accrued interest receivable 应收利息;应计未收利息 |@VF.)_  
accrued right 累算权益 v$|mo;6  
accruing profit 应累算的利润 }3/~x  
accumulated fiscal reserve 累积财政储备 J>S3sP  
accumulated profit 累积利润;滚存溢利 *ftC_v@p5  
accumulated reserve 累积储备 ]Nk!4"  
accumulation of surplus income 累积收益盈余 s'a=_cN  
acquired assets 既得资产 q{4|Kpx@  
acquisition 收购;购置;取得 fJ80tt?r  
acquisition cost 购置成本 +`| *s3M  
acquisition expenses 购置费用 :9d\Uj,  
acquisition of 100% interest 收购全部股权 F#q&(  
acquisition of control 取得控制权 Db03Nk>#  
acquisition of fixed assets 购置固定资产 l`n5~Fs  
acquisition of shell “买壳” U :9=3A2$x  
acquisition price 收购价 j=sBq.S  
act of God 天灾 )GB`*M[   
acting partner 执事合伙人 /-*hjX$n  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \MYU<6{u  
active partner 积极参与的合伙人 KHj6Tg;)  
active trading 交投活跃 ]YD(`42x  
actual circulation 实际流通 Y\t_&px  
actual cost 实际成本 6517Km 4-  
actual expenditure 实际开支;实际支出 M[Y4_$k<-  
actual income 实际入息;实际收入;实际收益 x(r+P9f\<  
actual market 现货市场 cz.3|Lby  
actual price 现货价;实际价格 KjR4=9MD  
actual profit 实际利润 Uxl(96  
actual quotation 实盘;实际价位;实际报价 L=1 ~ f-  
actual year basis 按实际年度计算 $-pbw@7  
actuals 实货 mc@M,2@D  
actuarial investigation 精算调查 {K.rl%_|N  
actuarial principle 精算原则 T[Q"}&bB  
actuarial report 精算师报告 Gi$gtLtN h  
Actuarial Society of Hong Kong 香港精算学会  Q9y*:  
actuarial valuation 精算师估值 wa3F  
actuary 精算师 |+EKF.K  
ad referendum agreement 暂定协议;有待覆核的协定 nmE5]Pcg  
ad valorem duty 从价税;按值征税 0^<,(]!  
ad valorem duty system 从价税制 ,w\ wQn>]K  
ad valorem fee 从价费 @!H '+c  
ad valorem tariff 从价关税 %O) Z  
additional allowance 额外免税额 xUj2 ]Q>R+  
additional amount for unexpired risk 未过期风险的额外款额 N~#D\X^t.  
additional assessable profit 补加应评税利润 ,nE&Me&#J  
additional assessment 补加评税 ckwF|:e 7*  
additional commitment 额外承担 [yd6gH  
additional commitment vote 额外承担拨款 W8/(;K`/  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i-13~Dk  
additional dependent parent allowance 供养父母额外免税额 !UNNjBBP7  
additional provision 额外拨款 dK # h<q1  
additional stamp duty 附加印花税 Y1r ,2k  
additional tax 补加税罚款;补加税款 (Pz8 iz  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 zO2{.4  
adjudged bankrupt 被裁定破产 G1_Nd2w  
adjudicated bankrupt 裁定破产人 cF.mb*$K  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Qb@eK$wo}  
adjudication of bankruptcy 裁定破产;宣告破产 M/w{&&  
adjudication of insolvency 裁定无力偿还债务 g X/NtO %  
adjusted actual 经调整的实数;调整后的实数 EzP#Mnz^  
adjusted current assets 经调整的流动资产;调整后的流动资产 bXl8v  
adjusted figure 经调整的数字;调整后的数额 l P0k:  
adjusted liabilities 经调整的负债;调整后的负债 Ow3a0cF[9  
adjusted loss 经调整的亏损;调整后的亏损 ,C!n}+27  
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 3X'WR]  
adjusted profit 经调整的利润;调整后的利润 BvJ=iB<E  
adjusted surplus 经调整的盈余额;调整后的盈余额 ONWO`XD  
adjusted value 经调整的价值;调整后的价值 =J.EH|  
adjustment 调整;修订;理算〔保险〕 hAa[[%wPhU  
adjustment centre 调剂中心 u9>6|w+  
adjustment lag 调整过程的时间差距;调整时差 6lU|mJ`M  
adjustment mechanism 调整机制 FE6C6dW{  
adjustment of loss 亏损调整 uX0 Bp8P  
adjustment process 调整过程;调整程序 d^SE)/j  
adjustment range 调整幅度 )k%M.{&bji  
administered exchange rate 受管制汇率 u9}!Gq  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 AF[>fMI  
administration expenses 行政费用 qBiyGlu4  
administration fee 手续费;行政费 <JH9StGGc?  
administration in bankruptcy 破产管理 twv lQ|  
administration order 遗产管理令 q%.bnF/Yd  
administrator 管理人;遗产管理人 4<yK7x  
administrator of the estate 遗产管理人 \\iK'|5YG  
admission of debt 债项承认书 $h]NXC6J  
admission of proof 接纳债权证明 RUc\u93n  
advance 放贷款项;垫付款项;预支款项;预付款项 RIo'X@zb  
advance account 暂支帐目;预付款帐户 00qZw?%K  
advance compensation 预付补偿金 bA+[{  
advance from shareholder 股东垫款 V85.DK!  
advance pending reimbursement 预支以待日后付还 *.dKR  
advanced economy 先进经济体系 (,TH~("{  
advancement 预付;预付财产 p,s&61]  
advances warrant 垫款令 |UZOAGiBg  
advancing 贷出  7kM4Ei  
adverse balance 逆差 Qi|?d7k0  
adverse exchange 逆汇 k!c7a\">{  
advertisement addressed to shareholders 在报章刊登的致股东通告 Gbx";Y8  
advice for collection 托收通知书 \)GR\~z0h  
advice of drawing 提款通知书;汇票通知书 @YNGxg~*g  
advice of payment 付款通知 d"l}Ny)C  
Advisory Committee [Securities and Futures Commission] y{;u@o?T  
谘询委员会〔证券及期货事务监察委员会〕 #XL`S  
Advisory Committee on Diversification 经济多元化谘询委员会 - #Jj-t_Fe  
affidavit 誓章;遗产申报誓章 a(!3Afi  
affidavit of no receipt 述明无收款的誓章 m9b(3  
affiliate 联号;联营公司;附属公司 =VCQ*  
affiliated company 附属公司;联号;联营公司 p\ok_*b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 r4S=I   
affordability 负担能力 u7 ~mn l  
African Development Bank [AfDB] 非洲开发银行 cP('@K=p  
after-acquired property 事后取得的财产 M%;"c?g  
after-hours dealing 市后交易 :5<#X8>d  
after-tax profit 税后盈利;税后利润;税后溢利 .J:;_4x  
agency agreement 代理协议 #}j]XWy  
agency expenses 代理机构的开支 Nc"NObe  
agency fee 代理费 H CuK  
Agency Law 《代理法》 U_}hfLILi  
agent 代理人;承销人 N=<=dp(  
agent of company 公司代理人 Xiw@  
agent's fee 代理人费;经纪费 64b<0;~  
aggregate 总计;总数;总体数字 JQH7ZaN  
aggregate amount 总款额;总额 }_vM&.GFlL  
aggregate assets and liabilities 总体资产与负债 tKX}Ok:V%  
aggregate at constant price 按固定价格计算的总体数字 iGQ n/Xdo  
aggregate demand 总需求 BWohMT  
aggregate gross position 总持仓量 (6o:4|xl0  
aggregate limit 总限额 pNSst_!>  
aggregate of salaries tax 合计薪俸税 t@r#b67WJe  
aggregate performance 总体表现;总体业绩 ;6zPiaDQ  
aggregate supply 总体供应 ?AT(S  
aggregate surplus 总盈余 8LeK wb  
aggregate total 整体总额 y* rY~U#3  
aggregate value 总值;合计价值 h/{8bC@bi  
aggregated basis 合计基准 p*!q}%U  
aggregated net chargeable income 合计应课税入息实额 <YSg~T  
aggregation 合并计算;合计;总和 ,.q8Xf  
aggregation of incomes of husband and wife 夫妇入息合并计算 T&!ZD2I  
aggregation of property 财产的总和 M.t@@wq  
agio 差价;贴水 .c|9..Cq=  
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》 OU6^+Ta  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2\ ,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》 AO^]>/7ed  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment oM2|]ew)  
《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;>p_#  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment n'Bmz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +L n M\n  
agreement for a settlement 授产协议 oN4G1U Kc  
agreement for assignment 转让协议 WySNL#>a  
agreement for sale 售卖协议;买卖协议 4xpj<  
agreement for sale and purchase 买卖协议 h9U+ %=^O  
agreement for the payment of interest 支付利息协议 J/= +r0c  
agreement for the repayment of money 还款协议 q1P :^<[  
agreement of reinsurance 再保险协议 V3 qT<}y|  
Agricultural Bank of China 中国农业银行 >Rr!rtc'x  
air passenger departure tax 飞机乘客离境税 a&8l[xe1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q'by;g*m  
airport tax 机场税 XS3{R   
alcohol duty 酒精税 V15q01bE#  
alienation 让与;让渡;转让 d`UF0T  
alimony 生活费;赡养费 *J.c $1#h  
All Ordinaries Index [AOI] 所有普通股指数 e7h\(`J0lj  
all risks 全险;综合险 gfx oJihE  
All Sales Record for Stock Market 《股票市场成交报告》 l,^xX =,  
Allied Capital Resources Limited 新联财务有限公司 rAL1TU(vm  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 n}42'9p  
allocation letter 拨款信件 J&'>IA  
allocation of fund 分配款项;预留款项 f<^ScFVR  
allocation of profit 利润分配;溢利分配 >Sh0dFqeT  
allocation warrant 拨款令 ;r%<2(  
allotment 分配;配股 FF8WTuzB+  
allotment notice 股份配售通知;配股通知 "Jf4N  
allotment of shares 股份分配  .fbYB,0w  
allowable 可获宽免;免税的 d8D yv#gT  
allowable business loss 可扣除的营业亏损 f>|9 l  
allowable expenses 可扣税的支出 j`{fB}  
allowance 免税额;津贴;备抵;准备金 LPb]mC6#  
allowance for debts 债项的免税额 #&}%70R)  
allowance for depreciation by wear and tear 耗损折旧免税额 m\l51}xz  
allowance for funeral expenses 殡殓费的免税额 %C6|-?TAd  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 D\n>*x  
allowance for repairs and outgoings 修葺及支出方面的免税额 ,zc"udpKF  
allowance to debtor 给债务人的津贴 bJANZn|H  
alteration of capital 资本更改 H&w(]PDh  
alternate trustee 候补受托人 #j\*Lc"Ur:  
amalgamation 合并 $#TID=  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 `CPZPp,l6`  
ambit of charges 征税范围;收费范围 P Q6T| >  
amended valuation 经修订的估值 r$94J'_  
American Commodities Exchange 美国商品交易所 "sdcP8])d  
American Express Bank Limited 美国运通银行 <.;@ksCPW{  
American Stock Exchange 美国证券交易所 "$# $f  
amortization 摊销 :O5Tr03z  
amount due from banks 存放银行同业的款项 3O#~dFnp  
amount due from banks abroad 存放海外银行同业的款项 GU2]/\W*a  
amount due from holding companies 控股公司欠款 owP6dtd)  
amount due from local banks 存放本港银行同业的款项 o]dK^[/*  
amount due to banks 银行同业的存款 EPQ&?[6  
amount due to banks abroad 海外银行同业的存款 M4R%Gr,La  
amount due to holding companies 控股公司存款 n+v!H O"2u  
amount due to local banks 本港银行同业的存款 X*_ SHt  
amount due to outport banks 外埠银行同业的存款 :8GlyN<E  
amount for note issue 发行纸币的款额 >+zAWK9  
amount of bond 担保契据的款额 U+:S7z@j?  
amount of consideration 代价款额 .%|OGl ?  
amount of contribution 供款数额 { +i;e]c  
amount of indebtedness 负债款额 YhEiN. ~  
amount of principal of the loan 贷款本金额 =c :lS&B  
amount of rates chargeable 应征差饷数额 >l y&+3S  
amount of share capital 股本额 "(9=h@@Y"  
amount of sums assured 承保款额 ['Hp?Q|k  
amount of variation 变动幅度 ?IL! X-xx  
amount of vote 拨款数额 Dh*~U :6$g  
amount payable 应付款额 u]ZqF *  
amount receivable 应收款额 C~3@M<X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 a.5zdoH_  
analysis 分析 Uh<H*o6e 9  
ancillary risk 附属风险 d w|-=~  
annual account 周年帐目;周年帐目报表;年度决算;年结 U@1#!ZZ6  
annual accounting date 年结日期 qpluk!  
annual allowance 每年免税额;年积金;年度津贴;年津 #p11D= @[  
annual balance 年度余额 u40b? n.  
annual disposable income 每年可动用收入 de3yP,  
annual estimates 周年预算 J R 8 Z6  
annual fee 年费 H[>klzh6 !  
annual general meeting 周年大会 CD XB&%Sr  
annual growth rate 年增率;每年增长率 |6\FI?  
annual long-term supplement 长期个案每年补助金 DW'0j$;  
annual pensionable emolument 可供计算退休金的年薪 "~ .8eKRQ  
annual report 年报 }Bv30V2-(  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^EnNbFI  
annual return 周年报表;周年申报表;每年报税表格 wFKuSd  
Annual Return Rules 《周年报表规则》 >\^N\&  
annual review of consumer prices 每年消费物价回顾 ' [7C~r{%  
annual roll-forward basis 逐年延展方式 l4R<`b\Jt  
annual salary 年薪 k1~nd=p  
annual statement 年度报表;年度决算表 dVY(V&p  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Q' OuZKhA  
annuitant 年金受益人 RZcx4fL}x  
annuity 年金 Pf^Ly 97  
annuity contract 年金合约 O=4c eE mz  
annuity on human life 人寿年金 /6Jy'"+'0  
antecedent debt 先前的债项 3G:NZ)p  
ante-dated cheque 倒填日期支票 ~ wJ3AqNC?  
anticipated expenditure 预期开支 wj5qQ]WC  
anticipated net profit 预期纯利 =R"Eb1  
anticipated revenue 预期收入 S)Ub/`f{s  
anti-inflation measure 反通货膨胀措施 )'/nS$\E:  
anti-inflationary stance 反通货膨胀立场 j\jL[hG_  
apparent deficit 表面赤字 x mrugNRg  
apparent financial solvency 表面偿债能力 vTe$77n  
apparent partner 表面合伙人 >*<6 zQf  
application for personal assessment 个人入息课税申请书 f4A4  
application of fund 资金应用 \ N-| iq  
application to release as liquidator and to destruct the books of accounts and documents qr<-eJf  
申请免除清盘人职务及毁灭帐簿与文件 UH1S_:6  
appointed actuary 委任精算师 ;r0|_mnf  
appointed auditor 委任核数师;委任审计师 0|K/=dh5+  
appointed trustee 委任的受托人 \E ? iw.}  
appointer 委任人 C7XS6Nqu  
apportioned pro rata 按比例分摊 (}/.4xE  
apportionment 分配;分摊 R-2FNl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 aHVdClD2o  
apportionment formula 分摊方程式 hPEp0("  
apportionment of estate duty 遗产税的分摊 JsWq._O{/  
appraisal 估价;评估 W>t&N  
appreciable growth 可观增长 auyKLT3C  
appreciable impact 显着影响 E'Fv *UA  
appreciable increase 可观增长 N4Fy8qU;  
appreciation 增值;升值 /eU1(oo&`5  
appreciation against other currencies 相对其他货币升值 =0!\F~  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ]iE.fQ?;J  
appreciation tax 增值税 jx5[bUp4u  
appropriation 拨款;拨用;拨付 ,&zjOc_v  
appropriation account 拨款帐目  01UR  
Appropriation Bill 拨款法案 tNi% }~Z  
appropriation-in-aid system 补助拨款办法 \r1kbf7?  
approved assets 核准资产 ib""Fv7{  
approved basket stock 认可一篮子证券 q|Pt>4c5?  
approved budget 核准预算 a@V/sh  
approved charitable donation 认可慈善捐款 f2SU5e2  
approved charitable institution 认可慈善机构 %FR^[H]  
approved currency 核准货币;认可货币 qD=m{O8%_  
approved estimates 核准预算 'o#J>a~!9L  
approved estimates of expenditure 核准开支预算 -KU)7V  
approved overseas insurer 核准海外保险人 N.Wdi  
approved overseas trust company 核准海外信托公司 Ndug9j\2  
approved pooled investment fund 核准汇集投资基金 I[cV"BDa  
approved provident fund scheme 认可公积金计划 nDoiG#N0  
approved provision 核准拨款 }?Yr>ZRi  
approved redeemable share 核准可赎回股份 N8MlT \+r  
approved regional stock 认可地区性证券 c|!A?>O?i  
approved retirement scheme 认可退休金计划 zvK5Zxl  
approved subordinated loan 核准附属贷款 8KL_PwRX_f  
arbitrage 套戥;套汇;套利 Wc`J`&#.#  
arbitrageur 套戥者;套汇者 bN7UO  
arbitrary amount 临时款项 h3;o!FF  
arrangement 措施;安排;协定 H-\ {w    
arrears 欠款 >`rNT|rg  
arrears of pay 欠付薪酬 5sh u76  
arrears of revenue 逾期未收税款;逾期未收的帐项 _ \y0 mc4  
articles of association 组织章程;组织细则;组织章程细则 9,EaN{GM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 _w5~/PbWt  
ascertainment of profit 确定利润 Kn!0S<ssR  
"Asia Clear" “亚洲结算系统” ZR01<V  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5{d9,$%8&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 h<^:Nn  
Asian Development Fund [ADF] 亚洲发展基金 U<,Kw6K  
Asian dollar bond 亚洲美元债券 ,Q /nS$  
Asian dollar market 亚洲美元市场 $b i_i|?  
Asian dollar rate 亚洲美元利率 D @4&@>  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~b6<uRnM.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k vgs $  
asked price 沽盘;喊价;索价;卖方报价 Y +_5"LV  
assessable income 应评税入息 7N59B z  
assessable loss 应评税亏损 dD.d?rnZq7  
assessable profit 应评税利润 ,b.4uJg'  
assessable value 应评税值 U)I `:J+A  
assessed profit 估定利润 C +?@iMh  
assessed value 经评估价值 D8D!16_  
assessment 评税;评定;估价;评税单 +^&v5[$R  
assessment number 评税编号;估价编号 T m@1q!G  
assessment of additional tax 补加税评税 =`\,2Nb  
assessment of performance 业绩评估;实绩评价 b#I*~  
Assessor 评税主任 >2Qqa;nx|  
asset price bubbles 资产价格泡沫 Dy{`">a  
asset-backed securities 具资产保证的证券 kj3o1Y  
assets accretion 资产增值 u0 oYb_Yv  
assets and liabilities 资产与负债 M6hvi(!X2  
assets betterment statement 资产递增表;资产改进表 vb"dX0)<  
assets lending 实物放款;有抵押贷款 /4B4IT  
assets of the company passing on the death 死者去世时转移的公司资产 dj'8x48H2W  
assets pledged as security for liabilities 用作负债抵押的资产  n wZr3r  
assets portfolio 资产投资组合 )Y,?r[4{  
assets price 资产价格 {EoyMJgz  
assets quality 资产质素 }jY[| >z  
assets realization 资产变现 cVHE}0Xd(  
assets refinancing arrangement 资产再集资安排 %}ApO{  
assets securitization 资产证券化 EAd:`X,Y  
assets situated outside Hong Kong 在香港以外地方的资产 9X {nJ"  
assets stripping 削减资产;拆卖资产 UK <DcM~n  
assets value 资产值 L5k>;|SA  
assignee 承让人 (8-lDoW  
assignment 转让;转让书;转让契 c>i*HN}Z|  
assignment of interest 权益转让 `7qp\vYL  
assignment of letters patent and trade mark 专利证书及商标转让 r?yJ  
assignment of property 物业转让;物业转让书 ;Y|~!%2~  
assignment right 转让权 AIxBZt7{b  
assignor 转让人 gUszMhHX  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 \Af|$9boHz  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 On.x~ t  
associate member 附属会员 xE-c9AH  
associated body corporate 相联法人团体 `w=H'"Zv  
associated company 相联公司;联属公司 dK;\`>8  
associated corporation 相联法团 jme5'FR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  ~!d)J  
公认会计师公会〔英国〕 ,S0~:c:)  
Association of Futures Exchange Brokers 香港期货经纪协会 Mm7n?kb6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %1?V6&  
association of underwriters 承保人组织 kdMS"iN8x  
assumption of control 接管 |o=\9:wV  
assurance 担保;保险;转易;转易书 v4>"p!_C  
assurance of interest 权益的转易 x^O2Lj,w\  
at 19XX price 按一九XX年价格计算 +l?ro[#6&.  
at a discount 按赔价计算;按贴水价格计算;打折扣 73z|'0.  
at a premium 按溢价计算;按升水价格计算 vwH7/+  
at call 通知付款;按通知 .q9|XDqQc  
at constant market price 按固定市价计算 oJJ k  
at constant price 按固定价格计算 2SPFjpG8n  
at cost 按成本计算 =O'%)Y&  
at current market price 按当时市价计算;按现时市价计算 ]|La MMD  
at current price 按当时价格计算;按现时价格计算 hCvLwZ?LF  
at factor cost 按要素成本计算;按生产要素成本计算 Ufe  
at money-of-the-day price 按付款当日价格计算 #Xw[i  
at or better 按指定或较佳价位〔买卖指令〕 +ZA\ M:^b  
at par 按面值计算;平价 6BN(^y#-X  
at sight 见票即付 kbT-Oz  2  
at the close 按收市盘 pdha" EV  
at the opening 按开市盘 OUk5c$M(  
attestation 见证;见证条款 IZv, Wo  
at-the-money option 平价期权 5F sj_wFk  
attorney 受权人;受托代表人 yqb <<4I  
attornment 新拥有人承认书 2d;xAX]  
attributable profit 可归属利润 "X(=  
attributable share value 可归属股份价值 -QI`npsnV  
Auckland Stock Exchange 奥克兰证券交易所 p+sPCF  
auction 拍卖 ~5!TV,>ls  
auctioneer 拍卖商 f<sPh>n  
audit 审计;核数 Hr*Pi3dSI  
Audit Commission 审计署 YB3=ij!K  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] s1\BjSzk  
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〕 M Hyl=5  
audit review 帐目审查 tMBy ^@p  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2T%f~yQ^  
audited account 审计帐目;经审计的帐目 ^?]H$e  
audited annual account 经审计的周年帐目 ftH%, /,  
audited balance sheet 经审计的资产负债表 TIh zMW\/K  
auditor 核数师;核数主任;审计师 1HWJxV"  
auditor's certificate 核数师证明书;审计师证明书 @OY-(cW  
auditor's report 核数师报告;审计师报告 eL?si!ZL^  
Aussie bond 澳元债券 L.:QI<n  
austerity budget 紧缩预算 _%TeTNY#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^r :A^q  
Australia All Ordinaries Index 澳洲所有普通股票指数 )9jQ_  
Australian Dollar [AUD] 澳元 / lM~K:  
Australian Options Market 澳大利亚期权市场 (<JDD]J  
Australian Securities Commission 澳洲证券事务监察委员会 :Fd9N).%  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h}&IlDG  
Australian Stock Exchange 澳大利亚证券交易所 3X,{9+(F  
Austrian Schilling [ATS] 奥地利先令 `h3}"js  
authentication 认证;鉴证 9Zsb1 M!n>  
authority to purchase 委托购买证;委购书 8si^HEQ8  
authorization 认可;核准;授权;授权书 ,wo"(E!4e  
authorization by direction 指示授权 rPpAg  
authorization by instruction 指令授权 ({nSs5)$  
authorization by warrant 令状授权 Od]xIk+E  
authorization of unit trust 单位信托的认可 \` ^Tbn:  
authorized agent 指定代理人 fToI,FA  
authorized capital 法定资本 VX[!Vh  
authorized clerk 出市员 qML*Kwg  
authorized dealer 认可交易商 X3O$Sd(D  
authorized financial institution 认可财务机构 ,4W((OQ^  
authorized fund 认可基金 $[CA#AXE  
authorized fund house 获授权的基金公司;认可基金公司 5@%-=87S  
authorized institution 认可机构 5m?$\h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 /(pChY>  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }/0dfes  
authorized insurer 获授权保险人;获认可承保人 yZ0ZP  
authorized investment 特准投资项目 ~RAH -]  
authorized person 获授权人 Y mjS!H  
authorized representative 获授权代表 r+p jv_R  
authorized share capital 法定股本 NT/B4'_@  
automated quotation system 自动报价系统 swL|Ff`$  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] k\%v;3nBK  
自动交易系统〔香港期货交易所有限公司〕 <uwCP4E  
automatic adjustment mechanism 自动调整机制 O9)}:++T  
automatic adjustment system 自动调整系统 I'b]s~u  
Automatic Clearing House 自动票据交换所 ymX,k|lh  
automatic exchange rates accumulation system 自动化汇率累集系统 wR$8drn]Rq  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z`c{LYP,y"  
automatic teller machine [ATM] 自动柜员机 v nC&1  
autopay 自动转帐 QXj(U&#rp  
available assets 可用资产 \%Q rN+WQ  
available fiscal reserve 现存财政储备 :]Qx T8B  
available profit 可用利润 oa !P]r  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 hP<qKVy  
average 平均;平均数;海损 Q 9<_:3  
average basic salary 平均基本薪金 >D62l*VC)  
average consumer expenditure 平均消费开支;一般消费开支 1tz .e\  
average cost 平均成本 f.^w/ GJO/  
average cost of land production 增辟土地平均成本 ScoHtX3  
average daily turnover 平均每日成交额 oz@6%3+  
average daily wage rate 平均每日工资率 7!nAWlQ&-E  
average expenditure pattern 平均开支模式 gjLgeyyWC  
average growth rate 平均增长率 XO~^*[K  
average net fixed assets 固定资产平均净值 ++"PPbOe&D  
average of relatives 相对价格平均数 K({,]<l5  
average price 平均价格 $Xc<K_Z  
average propensity to consume 平均消费倾向;一般消费倾向 ZhaOH5{9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 j!7Uj]  
average rate 平均率 ;}'<`(f&nX  
average revenue 平均收入;平均收益 -V<"Ay  
average stock 平均库存;平均存货 0*x?  
average yearly rent 平均年租 7b2<, .E  
avoidance of double taxation 避免双重课税 `_^=OOn  
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 !;Nh7vG  
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