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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: ryqu2>(   
A share A股;甲类股份 hj{)6dBX%  
abatement of tax 减税;减扣免税额 M+%qVwp  
ABN AMRO Bank N.V. 荷兰银行 1 ^30]2'_  
above-the-line expenditure 线上项目支出;经常预算支出 s3  fQGbU  
above-the-line receipt 线上项目收入;经常预算收入 YT,yRV9#  
ABSA Asia Limited 南非联合亚洲有限公司 *rB@[ (/  
absolute change 绝对数值变更 1K(mdL{m5  
absolute expenditure 实际开支 PF#<CF$=  
absolute guideline figure 绝对准则数字  P1)87P  
absolute interest 绝对权益 `P <#kt  
absolute order of discharge 绝对破产解除令 IusZYB  
absolute profit margin 绝对利润幅度 :*^aSPlV  
absolute value 实值;绝对值 A%x0'?GU  
absolutely vested interest 绝对既得权益 eI-SWwmv/u  
absorbed cost 已吸收成本;已分摊成本 #f%fY%5q  
absorption 吸收;分摊;合并 mwsdl^c  
absorption rate 吸收率;摊配率;分摊率 947;6a%$  
ACB Finance Limited 亚洲商业财务有限公司 vif)g6,  
acceptable form of reciprocity 合理的互惠条件 Bsha)<  
acceptable rate 适当利率;适当汇率 @/:7G.  
acceptance agreement 承兑协议 /t! 5||G  
acceptance for honour 参加承兑 /^v!B`A @  
acceptor 承兑人;接受人;受票人 unKl5A[h  
acceptor for honour 参加承兑人 !\'H{,G  
accident insurance 意外保险 :{VXDT"  
Accident Insurance Association of Hong Kong 香港意外保险公会 pvb&vtp  
accident insurance scheme 意外保险计划 l<+PA$+}}  
accident year basis 意外年度基准 %nG>3.%  
accommodation 通融;贷款 ,k*%=TF7N  
accommodation bill 通融票据;空头票据 #)@#Qd  
accommodation party 汇票代发人 ZJm$7T)V  
account balance 帐户余额;帐户结余 $M/1pZ  
account book 帐簿 wLb:FB2  
account collected in advance 预收款项 4jGN:*kZ  
account current book 往来帐簿 t0r0{:  
account of after-acquired property 事后取得的财产报告 _l1"X^Aa  
account of defaulter 拖欠帐目 g-B{K "z  
account payable 应付帐款 g^x=y  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 C`.eJF  
account receivable 应收帐款 G e5Yz.Q v  
account receivable report 应收帐款报表 l)~ U8  
account statement 结单;帐单;会计财务报表 lw99{y3<<  
account title 帐户名称;会计科目 E'98JZ5ga  
accountant's report 会计师报告 (y~%6o6  
Accountant's Report Rules 会计师报告规则 :U=3*f.{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `'>~(8&zE  
Accounting Arrangements 《会计安排》 R eb.x_  
accounting basis 会计基础 Q1ayd$W@<  
accounting by Official Receiver 破产管理署署长呈交的帐目 <mj/P|P@  
Accounting Circular 《会计通告》 }q'IY:r  
accounting class 会计类别 U OGjil{.  
accounting date 记帐日期;会计结算日期 v*FbvrY  
accounting for money 款项核算 [@JK|50|K  
Accounting Officer 会计主任 +u*Pi  
accounting period 会计报告期;会计期 ;#S]mso1  
accounting policy 会计政策;会计方针 /xcXd+k]  
accounting practice 会计惯例 t;/uRN*.  
accounting principle 会计准则 <m\<yZ2aa  
accounting record 会计记录 mBb3Ta  
accounting report 会计报告 nRu %0Op  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ~WORC\kCW  
Accounting Society of China 中国会计学会 AzSu_  
accounting statement 会计报表 5k9 vYW5k  
accounting system 会计制度;会计系统 %NJ0 Y(:9(  
accounting transaction 会计事项;帐务交易 G-|c%g!ejf  
accounting treatment 会计处理 GAZRQ  
accounting year 会计年度 4;3Vc%  
accretion 增值;添加 (5,x5l]-N  
accrual 应计项目;应累算数目 (6NDY5h~=n  
accrual basis 应计制;权责发生制 S'W,AkT  
accrual basis accounting 应计制会计;权责发生制会计 d*VvQU8C  
accrue 应累算;应计 IR$d?\O3  
accrued benefit 应累算利益 N)Q.P'`N  
accrued charges 应计费用 g5"I{ol5T~  
accrued cumulative preference share dividend 应累算的累积优先股股息 ')~V=F  
accrued expenses 应累算费用 t'0&n3  
accrued interest payable 应付利息;应计未付利息 w 4CcdpR  
accrued interest receivable 应收利息;应计未收利息 BDzAmrO<  
accrued right 累算权益 =S\^j"  
accruing profit 应累算的利润 8F[ ;ma>Z8  
accumulated fiscal reserve 累积财政储备 '+ZJf&Ox  
accumulated profit 累积利润;滚存溢利 Ge=^q.  
accumulated reserve 累积储备 Rm}5AJ  
accumulation of surplus income 累积收益盈余 );_/0:  
acquired assets 既得资产 oU @!R  
acquisition 收购;购置;取得 U<Qi`uoj!  
acquisition cost 购置成本 +N7<[hE;  
acquisition expenses 购置费用 lJ]QAO  
acquisition of 100% interest 收购全部股权 tm1&OY  
acquisition of control 取得控制权 u\= 05N6G  
acquisition of fixed assets 购置固定资产 Otx>S' 5  
acquisition of shell “买壳” KdYR?rY  
acquisition price 收购价 & 0\:MJc  
act of God 天灾 .VNz( s  
acting partner 执事合伙人 SZLugyZ2Y  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ::'Y07  
active partner 积极参与的合伙人 zPybP E8  
active trading 交投活跃 j~V $q/7S  
actual circulation 实际流通 l2YClK  
actual cost 实际成本 @mv G=:k  
actual expenditure 实际开支;实际支出 kksffzG  
actual income 实际入息;实际收入;实际收益 [! wJIy?,  
actual market 现货市场 /kK!xe  
actual price 现货价;实际价格 q~5zv4NX  
actual profit 实际利润 bZ:+q1 D  
actual quotation 实盘;实际价位;实际报价 *PV7s  
actual year basis 按实际年度计算 (V&d:tW  
actuals 实货 9}a$0H h  
actuarial investigation 精算调查 ]\A=[T^  
actuarial principle 精算原则 zVf79UrK  
actuarial report 精算师报告 S]|sK Y  
Actuarial Society of Hong Kong 香港精算学会 rc<Ix  
actuarial valuation 精算师估值 )8rF'pxI  
actuary 精算师 tKcC{  
ad referendum agreement 暂定协议;有待覆核的协定 }CMGK{  
ad valorem duty 从价税;按值征税 ZzTkEz >  
ad valorem duty system 从价税制 zh0T3U0D  
ad valorem fee 从价费 >o{JG(Rn  
ad valorem tariff 从价关税 4e.19H9  
additional allowance 额外免税额 E`(=n(Qu  
additional amount for unexpired risk 未过期风险的额外款额 KS$"Re$  
additional assessable profit 补加应评税利润 _?cum ~A@  
additional assessment 补加评税 ;|oft-y  
additional commitment 额外承担 QdcuV\B}  
additional commitment vote 额外承担拨款 q+oc^FD?@  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 8! !h6dQgI  
additional dependent parent allowance 供养父母额外免税额 42tZBz&  
additional provision 额外拨款 vqQ)Pu?T  
additional stamp duty 附加印花税 rC!"<  
additional tax 补加税罚款;补加税款 iu*&Jz)D>  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 =[!(s/+>L  
adjudged bankrupt 被裁定破产 vzbGLap#  
adjudicated bankrupt 裁定破产人 M  |h B[  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 U{Oo@ztT  
adjudication of bankruptcy 裁定破产;宣告破产 YEaT_zWG0  
adjudication of insolvency 裁定无力偿还债务 60$;Q,]o  
adjusted actual 经调整的实数;调整后的实数 _h  \L6.  
adjusted current assets 经调整的流动资产;调整后的流动资产 &Wb"/Hn2  
adjusted figure 经调整的数字;调整后的数额 "u^vBd[}  
adjusted liabilities 经调整的负债;调整后的负债 .U@u |  
adjusted loss 经调整的亏损;调整后的亏损 ~$C<^?"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 Gos# =H  
adjusted profit 经调整的利润;调整后的利润 Y@#N_]oXj  
adjusted surplus 经调整的盈余额;调整后的盈余额 trrK6(p  
adjusted value 经调整的价值;调整后的价值 z_lKq}^~6  
adjustment 调整;修订;理算〔保险〕 *s" OqTM]x  
adjustment centre 调剂中心 ABe25Sus  
adjustment lag 调整过程的时间差距;调整时差 IzUpkwN  
adjustment mechanism 调整机制 f.^|2T I1g  
adjustment of loss 亏损调整 73 .+0x  
adjustment process 调整过程;调整程序 Sew*0S(  
adjustment range 调整幅度 GH-Fqz  
administered exchange rate 受管制汇率 P7,g^:$  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Br}@Vvq@  
administration expenses 行政费用 ENr#3+m$;  
administration fee 手续费;行政费 #\}FQl6  
administration in bankruptcy 破产管理 o3|4PAA/  
administration order 遗产管理令 PH:5  
administrator 管理人;遗产管理人 #X %!7tU6  
administrator of the estate 遗产管理人 Hd\oV^ >  
admission of debt 债项承认书 qwJp&6  
admission of proof 接纳债权证明 UjoA$A!Od;  
advance 放贷款项;垫付款项;预支款项;预付款项 3<M yb  
advance account 暂支帐目;预付款帐户 (7b9irL&cn  
advance compensation 预付补偿金 G'}N?8s1  
advance from shareholder 股东垫款 dL'oKh,  
advance pending reimbursement 预支以待日后付还 |?{V-L  
advanced economy 先进经济体系 d_pIB@J  
advancement 预付;预付财产 X"q[rsB  
advances warrant 垫款令 /ILd|j(e  
advancing 贷出 eIF6f& F  
adverse balance 逆差 Gds(.]_  
adverse exchange 逆汇 [?9 `x-Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,lvG5B\0  
advice for collection 托收通知书 :2==7u7v?  
advice of drawing 提款通知书;汇票通知书 uQx/o ^  
advice of payment 付款通知 B|"i`{>  
Advisory Committee [Securities and Futures Commission] b/R7 Mk1  
谘询委员会〔证券及期货事务监察委员会〕 :*|Ua%L_  
Advisory Committee on Diversification 经济多元化谘询委员会 .AO-S)wHR  
affidavit 誓章;遗产申报誓章 m> P\}A^N  
affidavit of no receipt 述明无收款的誓章 9{Etv w  
affiliate 联号;联营公司;附属公司 uHZ4 @ w:  
affiliated company 附属公司;联号;联营公司 6.KEe^[-  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ] L#c <0  
affordability 负担能力 % PB{jo  
African Development Bank [AfDB] 非洲开发银行 P/1YN  
after-acquired property 事后取得的财产 1|xe'w{  
after-hours dealing 市后交易 B'(zhjV  
after-tax profit 税后盈利;税后利润;税后溢利 =JfwHFHd#  
agency agreement 代理协议 9oGcbD4*  
agency expenses 代理机构的开支 ak| VnNa]  
agency fee 代理费 XL aD#J  
Agency Law 《代理法》 ~BuBma_   
agent 代理人;承销人 F_R\  
agent of company 公司代理人 &@CUxK  
agent's fee 代理人费;经纪费 j|Vl\Z&o)  
aggregate 总计;总数;总体数字 Xy K,  
aggregate amount 总款额;总额 kw2yb   
aggregate assets and liabilities 总体资产与负债 $"|r7n5[  
aggregate at constant price 按固定价格计算的总体数字 5m0lk|`  
aggregate demand 总需求 1~~GF_l?  
aggregate gross position 总持仓量 a$Ud"  
aggregate limit 总限额 5j]!r  
aggregate of salaries tax 合计薪俸税 pQ0*)}l,  
aggregate performance 总体表现;总体业绩 U*Y]cohh  
aggregate supply 总体供应 2/V%jS[4#y  
aggregate surplus 总盈余 |T/OOIA=sI  
aggregate total 整体总额 Zv9JkY=+@  
aggregate value 总值;合计价值 9XDSL[[  
aggregated basis 合计基准 @M<qz\ [  
aggregated net chargeable income 合计应课税入息实额 =6:9y}~  
aggregation 合并计算;合计;总和 Ym\<@[3+!  
aggregation of incomes of husband and wife 夫妇入息合并计算 YzG?K0O%  
aggregation of property 财产的总和 2[pOGc$  
agio 差价;贴水 2>k*9kyp  
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》 e_|<tYx><  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 98 5h]KQ  
《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》 v.C  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "PRHQW  
《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》 H{5,  -x  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <2 [vR|Q*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 obF|;fwPnR  
agreement for a settlement 授产协议 71AYDO  
agreement for assignment 转让协议 sPW :[  
agreement for sale 售卖协议;买卖协议 uk$MQ v*D  
agreement for sale and purchase 买卖协议 >M{98NH  
agreement for the payment of interest 支付利息协议 l]wLQqoO  
agreement for the repayment of money 还款协议 `Rt w'Uz  
agreement of reinsurance 再保险协议 F4T!&E%6  
Agricultural Bank of China 中国农业银行 N]/cBGy  
air passenger departure tax 飞机乘客离境税 FqbGT(QB0  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 srN7  
airport tax 机场税 8g_kZ^<[  
alcohol duty 酒精税 ^8 ,prxaok  
alienation 让与;让渡;转让 %au>D  
alimony 生活费;赡养费 O-UA2?N@j  
All Ordinaries Index [AOI] 所有普通股指数 ;DnUeE8  
all risks 全险;综合险 vI(LIfe;  
All Sales Record for Stock Market 《股票市场成交报告》 }2RbX,0l9  
Allied Capital Resources Limited 新联财务有限公司 E+XS7':I  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 LB]3-FsU+  
allocation letter 拨款信件 N.z2eo  
allocation of fund 分配款项;预留款项 l"dXL"h  
allocation of profit 利润分配;溢利分配 mCg^Y)Q  
allocation warrant 拨款令 ,@;|+C  
allotment 分配;配股 aLm~.@Q  
allotment notice 股份配售通知;配股通知 kBC$dW-  
allotment of shares 股份分配 ySiZ@i4  
allowable 可获宽免;免税的 Y(1?uVYW\d  
allowable business loss 可扣除的营业亏损 &)tv4L&  
allowable expenses 可扣税的支出 C)yw b6  
allowance 免税额;津贴;备抵;准备金 ZLKbF9lo  
allowance for debts 债项的免税额 __tA(uA  
allowance for depreciation by wear and tear 耗损折旧免税额 0Mn |Yb4p  
allowance for funeral expenses 殡殓费的免税额 r7_%t_O|IL  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ue7D' UZL>  
allowance for repairs and outgoings 修葺及支出方面的免税额 \Q}Y"oq  
allowance to debtor 给债务人的津贴 (#>X*~6  
alteration of capital 资本更改 Fyw X  
alternate trustee 候补受托人 O-p`9(_m  
amalgamation 合并 DN=W2MEfc  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =kwz3Wv  
ambit of charges 征税范围;收费范围 w$iPFZC'  
amended valuation 经修订的估值 :qj^RcmVPL  
American Commodities Exchange 美国商品交易所 #=y)Wuo=  
American Express Bank Limited 美国运通银行 ESoC7d&.K{  
American Stock Exchange 美国证券交易所 'Y ,2CN  
amortization 摊销 hVB(*WA^D  
amount due from banks 存放银行同业的款项 ,Il) tH  
amount due from banks abroad 存放海外银行同业的款项 QwG_-  
amount due from holding companies 控股公司欠款 ?nL,Otz  
amount due from local banks 存放本港银行同业的款项 L58H)V3Pn  
amount due to banks 银行同业的存款 1QmOUw}yj  
amount due to banks abroad 海外银行同业的存款 d ]|K%<+(  
amount due to holding companies 控股公司存款 _>`9]6\&  
amount due to local banks 本港银行同业的存款 /]J\/Z>  
amount due to outport banks 外埠银行同业的存款 9@"pR;X@  
amount for note issue 发行纸币的款额 ;Q vQ fV4  
amount of bond 担保契据的款额 T'lycc4~a  
amount of consideration 代价款额 SOsz=bVx  
amount of contribution 供款数额 (m! kg  
amount of indebtedness 负债款额 I*>q7Hsu  
amount of principal of the loan 贷款本金额 q~aj" GD  
amount of rates chargeable 应征差饷数额 }L|B@fW  
amount of share capital 股本额 ;(}~m&p  
amount of sums assured 承保款额 lAo~w  
amount of variation 变动幅度 7O|`\&RY R  
amount of vote 拨款数额 Q -$) H;,  
amount payable 应付款额 f &NX~(  
amount receivable 应收款额 X)RgXl{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 j`@`M*)GB  
analysis 分析 q!U$\Q&  
ancillary risk 附属风险 K>~YO~~  
annual account 周年帐目;周年帐目报表;年度决算;年结 +$>aT (q  
annual accounting date 年结日期 ->;2CcpHB  
annual allowance 每年免税额;年积金;年度津贴;年津 (AjgLNB  
annual balance 年度余额 Z VdQ$  
annual disposable income 每年可动用收入 gx^!&>eIb#  
annual estimates 周年预算 w]h8KNt  
annual fee 年费 &J9 + 5L8  
annual general meeting 周年大会 32aI0CT  
annual growth rate 年增率;每年增长率 Xe: ^<$z  
annual long-term supplement 长期个案每年补助金 abS~'r14  
annual pensionable emolument 可供计算退休金的年薪 d:A'|;']  
annual report 年报 2x|F Vp  
Annual Report on the Consumer Price Index 《消费物价指数年报》 5"b1: w@  
annual return 周年报表;周年申报表;每年报税表格 cQd?,B3#F  
Annual Return Rules 《周年报表规则》 *v8daF  
annual review of consumer prices 每年消费物价回顾 sxuP"4  
annual roll-forward basis 逐年延展方式 lq3D!+ m  
annual salary 年薪 )AcevEHB  
annual statement 年度报表;年度决算表 WB'1_a  
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 rZB='(?  
annuitant 年金受益人 x.pg3mVd>  
annuity 年金 J1gnR  
annuity contract 年金合约 ,2FI?}+R  
annuity on human life 人寿年金 iE;F=Rb  
antecedent debt 先前的债项 e&!c8\F  
ante-dated cheque 倒填日期支票 8#,_%<?UVy  
anticipated expenditure 预期开支 Au)~"N~p?  
anticipated net profit 预期纯利 ^A\(M%*F  
anticipated revenue 预期收入 M(\{U"%@?  
anti-inflation measure 反通货膨胀措施 |XQ_4{  
anti-inflationary stance 反通货膨胀立场 Pz D30VA  
apparent deficit 表面赤字 QAo/d4  
apparent financial solvency 表面偿债能力 ]3 GO_tL  
apparent partner 表面合伙人 ?9eiT:2  
application for personal assessment 个人入息课税申请书 /4 Kd  
application of fund 资金应用 tD#)  
application to release as liquidator and to destruct the books of accounts and documents #Q=c.AL{  
申请免除清盘人职务及毁灭帐簿与文件 /G]/zlUE  
appointed actuary 委任精算师 L|(U%$  
appointed auditor 委任核数师;委任审计师 S^D@8<6GJ  
appointed trustee 委任的受托人 <?DI!~  
appointer 委任人 4=y&}3om(0  
apportioned pro rata 按比例分摊 UB8n,+R  
apportionment 分配;分摊 _~umE/tz  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 An?#B4:  
apportionment formula 分摊方程式 2Rwd\e.z  
apportionment of estate duty 遗产税的分摊 `) ],FE*:  
appraisal 估价;评估 sieC7raO  
appreciable growth 可观增长 E&t8nlTx  
appreciable impact 显着影响 :,$"Gk  
appreciable increase 可观增长 E^{!B]/oP  
appreciation 增值;升值 sEfT#$ a^8  
appreciation against other currencies 相对其他货币升值 Zi\ex\ )5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 >y#qn9rV1  
appreciation tax 增值税 csJ)Pt?d  
appropriation 拨款;拨用;拨付 ~W4SFp  
appropriation account 拨款帐目 s7:_!Nd@8  
Appropriation Bill 拨款法案 y>h9:q|  
appropriation-in-aid system 补助拨款办法 p NQ7uy  
approved assets 核准资产 |Go$z3bx  
approved basket stock 认可一篮子证券 aTH$+f1?Q  
approved budget 核准预算 !RwhVaSh  
approved charitable donation 认可慈善捐款 y.8nzlkE{  
approved charitable institution 认可慈善机构 y#`;[!  
approved currency 核准货币;认可货币 aEa+?6;D  
approved estimates 核准预算 \=|=(kt)  
approved estimates of expenditure 核准开支预算 a!u5}[{  
approved overseas insurer 核准海外保险人 W)o*$c u  
approved overseas trust company 核准海外信托公司 hG<[F@d  
approved pooled investment fund 核准汇集投资基金 -nUK%a"(D  
approved provident fund scheme 认可公积金计划 k}}'f A  
approved provision 核准拨款 CsT&}-C  
approved redeemable share 核准可赎回股份 8sI$  
approved regional stock 认可地区性证券 XMP4YWuVc  
approved retirement scheme 认可退休金计划 _p9"MU&}  
approved subordinated loan 核准附属贷款 Xnh&Kyz`v  
arbitrage 套戥;套汇;套利 ^PJN$BJx  
arbitrageur 套戥者;套汇者 <|G!Qn?2-  
arbitrary amount 临时款项 {w"Cr0F,  
arrangement 措施;安排;协定 }$uwAevP{y  
arrears 欠款 `0_ Y| 4KB  
arrears of pay 欠付薪酬 >mMfZvxl%  
arrears of revenue 逾期未收税款;逾期未收的帐项 Vom,^`}  
articles of association 组织章程;组织细则;组织章程细则 l(F\5Ys  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 O<@L~S]  
ascertainment of profit 确定利润 ,(sE|B#s  
"Asia Clear" “亚洲结算系统” `]4(Z"R  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 cZoj|=3a  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *M#L)c;6  
Asian Development Fund [ADF] 亚洲发展基金 6;!)^b  
Asian dollar bond 亚洲美元债券 #s>'IPc0  
Asian dollar market 亚洲美元市场 jRDvVV/-wr  
Asian dollar rate 亚洲美元利率 %{^|Av1Uz  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 N. nGez  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  ZpBP#Y*  
asked price 沽盘;喊价;索价;卖方报价 NN+;I^NqW&  
assessable income 应评税入息 }[@Q**j(  
assessable loss 应评税亏损 W 9}xfy09  
assessable profit 应评税利润 cud9oJ-=;  
assessable value 应评税值 7D 3-/_v  
assessed profit 估定利润 TOa6sB!H  
assessed value 经评估价值 1#+|RL4o  
assessment 评税;评定;估价;评税单 f4d-eXGwx`  
assessment number 评税编号;估价编号 p_JWklg^  
assessment of additional tax 补加税评税 gk5Gf l  
assessment of performance 业绩评估;实绩评价 mZ:#d;0  
Assessor 评税主任 r>*+d|c 4  
asset price bubbles 资产价格泡沫 HmU6:8V *Z  
asset-backed securities 具资产保证的证券 #D{Eq8dp  
assets accretion 资产增值 9Nv?j=*$  
assets and liabilities 资产与负债 v7#|%  
assets betterment statement 资产递增表;资产改进表 G7-k ,P^  
assets lending 实物放款;有抵押贷款 ,BGUIu6  
assets of the company passing on the death 死者去世时转移的公司资产 PVljb=8F  
assets pledged as security for liabilities 用作负债抵押的资产 tW-[.Y -M,  
assets portfolio 资产投资组合 w"QZ7EyJ  
assets price 资产价格 4qsxlN>4O  
assets quality 资产质素 0u( 0*Xl  
assets realization 资产变现 *0V'rH)  
assets refinancing arrangement 资产再集资安排 61gyx6v  
assets securitization 资产证券化 DYgB_Iak  
assets situated outside Hong Kong 在香港以外地方的资产 uT<<G)v)  
assets stripping 削减资产;拆卖资产 9^Web~yi#  
assets value 资产值 MI:%Eq  
assignee 承让人 d`5AQfL&  
assignment 转让;转让书;转让契 ~MYE8xrId  
assignment of interest 权益转让 o"A)t=  
assignment of letters patent and trade mark 专利证书及商标转让 Q^05n$ tI  
assignment of property 物业转让;物业转让书 BYa#<jXtAT  
assignment right 转让权 0mmHN`<  
assignor 转让人 NNE(jJ`/  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 \>n[x; $  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 VTyj<6Y  
associate member 附属会员 ^si[L52BZ  
associated body corporate 相联法人团体 !V/7q'&t=  
associated company 相联公司;联属公司 $T7 qd  
associated corporation 相联法团 M:&%c3  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] l2dj GZk  
公认会计师公会〔英国〕 }?+tX<j  
Association of Futures Exchange Brokers 香港期货经纪协会 \M0's&1(  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7(^F@,,@  
association of underwriters 承保人组织 {&B0kjf  
assumption of control 接管 ?q2Yk/P  
assurance 担保;保险;转易;转易书 tuuwoiQ*`  
assurance of interest 权益的转易 Gui[/iY,F  
at 19XX price 按一九XX年价格计算 uf (_<~  
at a discount 按赔价计算;按贴水价格计算;打折扣 hJk:&!M=T  
at a premium 按溢价计算;按升水价格计算 o>Dd1 j  
at call 通知付款;按通知 KQw>6)  
at constant market price 按固定市价计算 S0r+Y0J]<  
at constant price 按固定价格计算 g:G5'pZf  
at cost 按成本计算 +bJ~S:[  
at current market price 按当时市价计算;按现时市价计算 #,XZ@u+  
at current price 按当时价格计算;按现时价格计算 _RZ"WA^[  
at factor cost 按要素成本计算;按生产要素成本计算 Iu >4+6  
at money-of-the-day price 按付款当日价格计算 kDM?`(r  
at or better 按指定或较佳价位〔买卖指令〕 aU[!*n 4Ux  
at par 按面值计算;平价 rw gj]  
at sight 见票即付 ^L7!lzyo  
at the close 按收市盘 8xh x*A  
at the opening 按开市盘 A2A_F|f  
attestation 见证;见证条款 v.u 5%  
at-the-money option 平价期权 e+VE FWz  
attorney 受权人;受托代表人 h9iQn<lp4.  
attornment 新拥有人承认书 G8/q&6f_  
attributable profit 可归属利润 \$ss  
attributable share value 可归属股份价值 U^U hZ!  
Auckland Stock Exchange 奥克兰证券交易所 -:J<JX)o  
auction 拍卖 72*j6#zS  
auctioneer 拍卖商 KMQPA>w#  
audit 审计;核数 eL}X().  
Audit Commission 审计署 `P*BW,P'T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |90X_6(  
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〕 du#f_|xG  
audit review 帐目审查 [/ertB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕  y}|E)  
audited account 审计帐目;经审计的帐目 $% gz, {  
audited annual account 经审计的周年帐目 .n)R@&9  
audited balance sheet 经审计的资产负债表 ue'dI   
auditor 核数师;核数主任;审计师 3#>%_@<  
auditor's certificate 核数师证明书;审计师证明书 Qc PU{#6  
auditor's report 核数师报告;审计师报告 NPM2qL9&J  
Aussie bond 澳元债券 ,\aL v  
austerity budget 紧缩预算 eQn[  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 b0@K ~O;g  
Australia All Ordinaries Index 澳洲所有普通股票指数 gwXmoM5  
Australian Dollar [AUD] 澳元 S{f,EBE  
Australian Options Market 澳大利亚期权市场 }:;UnE}  
Australian Securities Commission 澳洲证券事务监察委员会 Km,o+9?1gF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 R osU~OK  
Australian Stock Exchange 澳大利亚证券交易所 O/d]2<V  
Austrian Schilling [ATS] 奥地利先令 suGd&eP|  
authentication 认证;鉴证 _Rk vg-  
authority to purchase 委托购买证;委购书 dn Sb}J  
authorization 认可;核准;授权;授权书 Fpeokr"i  
authorization by direction 指示授权 de.f?y  
authorization by instruction 指令授权 rX>b R/  
authorization by warrant 令状授权 I|<]>D-8  
authorization of unit trust 单位信托的认可 &rPAW V'v  
authorized agent 指定代理人 6PS[OB{3  
authorized capital 法定资本 #:/27  
authorized clerk 出市员 #Er"i  
authorized dealer 认可交易商 O|^J;fS:  
authorized financial institution 认可财务机构 >kmgYWG  
authorized fund 认可基金 niW"o-}  
authorized fund house 获授权的基金公司;认可基金公司 ;$gV$KB:xA  
authorized institution 认可机构 |_-w{2K  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Ht\2 IP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "Jg.)1Jw  
authorized insurer 获授权保险人;获认可承保人 H270)Cwn+  
authorized investment 特准投资项目 k*\)z\f  
authorized person 获授权人 gFu,q`Vf*  
authorized representative 获授权代表 W3\E; C-g0  
authorized share capital 法定股本 d%epM5  
automated quotation system 自动报价系统 cs9h\]ZA  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] s8P3H|0.-  
自动交易系统〔香港期货交易所有限公司〕 hN]l $Ct  
automatic adjustment mechanism 自动调整机制 X!'C'3X  
automatic adjustment system 自动调整系统 iF837ng5  
Automatic Clearing House 自动票据交换所 op9vz[o#4  
automatic exchange rates accumulation system 自动化汇率累集系统 OJJ [Er1  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w%\{4T~  
automatic teller machine [ATM] 自动柜员机 DG0I- "s  
autopay 自动转帐 !cM<&3/  
available assets 可用资产 "19#{yX4  
available fiscal reserve 现存财政储备 *FZav2]-  
available profit 可用利润 4# ]g852  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 M6^ \LtFt  
average 平均;平均数;海损 cL;%2TMk  
average basic salary 平均基本薪金 HX}B#T  
average consumer expenditure 平均消费开支;一般消费开支 /93z3o7D>  
average cost 平均成本 gH\>", [  
average cost of land production 增辟土地平均成本 @o^$/AE?  
average daily turnover 平均每日成交额 n]D io  
average daily wage rate 平均每日工资率 'd&d"E[  
average expenditure pattern 平均开支模式 yg* #~,  
average growth rate 平均增长率 W83PMiN"T-  
average net fixed assets 固定资产平均净值 z/f._Z(  
average of relatives 相对价格平均数 Ak kF6d+  
average price 平均价格 q5z^y(Sv  
average propensity to consume 平均消费倾向;一般消费倾向 B7|%N=S%/  
average propensity to save 平均储蓄倾向;一般储蓄倾向 o$+R  
average rate 平均率 bR~(Ry`  
average revenue 平均收入;平均收益 _;Xlw{FN^  
average stock 平均库存;平均存货 )z18:C3  
average yearly rent 平均年租 @U1|?~M%s  
avoidance of double taxation 避免双重课税 Dc$q0|N=z  
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 l>pB\<LL  
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