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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: _)#=>$k\  
A share A股;甲类股份 RUS7Z~5  
abatement of tax 减税;减扣免税额 DO1 JPeIi  
ABN AMRO Bank N.V. 荷兰银行 xMSNrOc  
above-the-line expenditure 线上项目支出;经常预算支出 yL ;o{ G  
above-the-line receipt 线上项目收入;经常预算收入 V5yxQb  
ABSA Asia Limited 南非联合亚洲有限公司 vfJ3idvo*w  
absolute change 绝对数值变更 oDW<e'Jm  
absolute expenditure 实际开支 I(^jOgYU  
absolute guideline figure 绝对准则数字 d4p{5F7]^  
absolute interest 绝对权益 ^A 11h6I  
absolute order of discharge 绝对破产解除令 u+z .J4w  
absolute profit margin 绝对利润幅度 Ufaqhh  
absolute value 实值;绝对值 1o|0x\q  
absolutely vested interest 绝对既得权益 6VH90KAT  
absorbed cost 已吸收成本;已分摊成本 v?YdLR  
absorption 吸收;分摊;合并 e7XsyL'|p  
absorption rate 吸收率;摊配率;分摊率 N &I8nZ9  
ACB Finance Limited 亚洲商业财务有限公司 mEB2RLCM  
acceptable form of reciprocity 合理的互惠条件 |5O >>a()  
acceptable rate 适当利率;适当汇率 Et}C`vZ+Ve  
acceptance agreement 承兑协议 lPRdwg-  
acceptance for honour 参加承兑 l:zU_J6  
acceptor 承兑人;接受人;受票人 .#=j <&  
acceptor for honour 参加承兑人 ;.nP%jD  
accident insurance 意外保险 FVsu8z u  
Accident Insurance Association of Hong Kong 香港意外保险公会 X(r)Z\  
accident insurance scheme 意外保险计划 *Z]5!$UpC  
accident year basis 意外年度基准 mJ8{lXq3!  
accommodation 通融;贷款 {t844La"  
accommodation bill 通融票据;空头票据 bmj8WZ  
accommodation party 汇票代发人 aCU7w5  
account balance 帐户余额;帐户结余 \~gA+ o}Q  
account book 帐簿 NJ|NJ p&0  
account collected in advance 预收款项 cg(QjH"  
account current book 往来帐簿 L.09\1?.n  
account of after-acquired property 事后取得的财产报告 W{fULl  
account of defaulter 拖欠帐目 +A8=R%&b)[  
account payable 应付帐款 Kk!6B  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >a&?AP #  
account receivable 应收帐款 Y )u_nn'[  
account receivable report 应收帐款报表 5,HCeN  
account statement 结单;帐单;会计财务报表 gdoJ4b  
account title 帐户名称;会计科目 _`bS[%CJ  
accountant's report 会计师报告 QL)>/%yU  
Accountant's Report Rules 会计师报告规则 1DEO3p  
accounting and auditing procedure 会计与审计程序;会计与核数程序 u<l# xud  
Accounting Arrangements 《会计安排》 IF&g.R  
accounting basis 会计基础 O`wYMng)  
accounting by Official Receiver 破产管理署署长呈交的帐目 qDby!^ryc  
Accounting Circular 《会计通告》 n0rerI[R  
accounting class 会计类别 S2J#b"Y  
accounting date 记帐日期;会计结算日期 fKL'/?LD]  
accounting for money 款项核算 )"(V*Z  
Accounting Officer 会计主任 g2g`,"T  
accounting period 会计报告期;会计期 ps"/}u l  
accounting policy 会计政策;会计方针 to99 _2  
accounting practice 会计惯例 {l0,T0  
accounting principle 会计准则 N<KKY"?I'  
accounting record 会计记录 {PN:bb  
accounting report 会计报告 =4frP*H?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 PHQ{-b?4t  
Accounting Society of China 中国会计学会 $.oOG"u0]  
accounting statement 会计报表 !Oeq G  
accounting system 会计制度;会计系统 La`h$=#`  
accounting transaction 会计事项;帐务交易 >Hdjsu5{N  
accounting treatment 会计处理 vP3K7En  
accounting year 会计年度 uz*d^gr}  
accretion 增值;添加 E4Y "X  
accrual 应计项目;应累算数目 wXc,FD$  
accrual basis 应计制;权责发生制 ~?FK ; (  
accrual basis accounting 应计制会计;权责发生制会计 )-0[ra]  
accrue 应累算;应计 eQ$N:]  
accrued benefit 应累算利益 ' 2>l  
accrued charges 应计费用 84iJ[Fq{  
accrued cumulative preference share dividend 应累算的累积优先股股息 Z:I*y7V-  
accrued expenses 应累算费用 0Vf)Rw1%I  
accrued interest payable 应付利息;应计未付利息 B }6Kd  
accrued interest receivable 应收利息;应计未收利息 Q/9a,85  
accrued right 累算权益 ^g9}f  
accruing profit 应累算的利润 /VRUz++K  
accumulated fiscal reserve 累积财政储备 ^4+r*YvcM  
accumulated profit 累积利润;滚存溢利 J1.qhy>  
accumulated reserve 累积储备 *Y8XP8u/  
accumulation of surplus income 累积收益盈余 VVs{l\$=ZV  
acquired assets 既得资产 HDyQzCG,  
acquisition 收购;购置;取得 %/P=m-K  
acquisition cost 购置成本 0;}Aj8Fle  
acquisition expenses 购置费用 KuA>"X  
acquisition of 100% interest 收购全部股权 6dF$?I&  
acquisition of control 取得控制权 Oc7 >S.1  
acquisition of fixed assets 购置固定资产 3"5.eZSOW  
acquisition of shell “买壳” a*V9_Px$&  
acquisition price 收购价 g<f P:/  
act of God 天灾 Uf# PoQ!y  
acting partner 执事合伙人 'KSa8;:=C  
active market 买卖活跃的市场;交投畅旺的市场;旺市 T'hml   
active partner 积极参与的合伙人 P?uf?{  
active trading 交投活跃 v#zPH5xo  
actual circulation 实际流通 d{W}p~UbH  
actual cost 实际成本 TW>?h=.z  
actual expenditure 实际开支;实际支出 .\$Wy$ d  
actual income 实际入息;实际收入;实际收益 mj)PLZ]  
actual market 现货市场 L*P_vCC  
actual price 现货价;实际价格 }qG#N  
actual profit 实际利润 ,aI,2U91  
actual quotation 实盘;实际价位;实际报价 d;{y`4p)s  
actual year basis 按实际年度计算 qc3~cH.@  
actuals 实货 ])C>\@c6Gm  
actuarial investigation 精算调查 }xqXd%uz  
actuarial principle 精算原则 $)Wb#B  
actuarial report 精算师报告 @\ }sb]  
Actuarial Society of Hong Kong 香港精算学会 TfL4_IAG.  
actuarial valuation 精算师估值 X&s7% ]n+  
actuary 精算师 -)X{n?i  
ad referendum agreement 暂定协议;有待覆核的协定 w5,6$#  
ad valorem duty 从价税;按值征税 RYt6=R+f  
ad valorem duty system 从价税制 J=):+F=  
ad valorem fee 从价费 5lO^;.cS,  
ad valorem tariff 从价关税 %8 qSv%_  
additional allowance 额外免税额 =Ci13< KQ  
additional amount for unexpired risk 未过期风险的额外款额 QeL{Wa-2F  
additional assessable profit 补加应评税利润 WJAYM2 6\  
additional assessment 补加评税 9/G!0uE  
additional commitment 额外承担 d4J<,  
additional commitment vote 额外承担拨款 zHV|-R  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )6G" *  
additional dependent parent allowance 供养父母额外免税额 B3Mx,uXT\  
additional provision 额外拨款 E[UO5X  
additional stamp duty 附加印花税 ms7SoY bSu  
additional tax 补加税罚款;补加税款 A';n6ne%i  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %bXsGPB  
adjudged bankrupt 被裁定破产 i *B:El1  
adjudicated bankrupt 裁定破产人 } %+qP +O\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;,dkJ7M  
adjudication of bankruptcy 裁定破产;宣告破产 v{.\iIg N  
adjudication of insolvency 裁定无力偿还债务 %]#VdS|N  
adjusted actual 经调整的实数;调整后的实数 c#  xO<  
adjusted current assets 经调整的流动资产;调整后的流动资产 PRwu  
adjusted figure 经调整的数字;调整后的数额 TMww  
adjusted liabilities 经调整的负债;调整后的负债 `dO}L  
adjusted loss 经调整的亏损;调整后的亏损 8[~~gYl  
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 |YRY!V_w  
adjusted profit 经调整的利润;调整后的利润 _jmkl B  
adjusted surplus 经调整的盈余额;调整后的盈余额 3%2jwR  
adjusted value 经调整的价值;调整后的价值 0V3gKd7  
adjustment 调整;修订;理算〔保险〕 /$Z m~Mp  
adjustment centre 调剂中心 P_}/#N{C  
adjustment lag 调整过程的时间差距;调整时差 C3)|<E  
adjustment mechanism 调整机制 8?1o<8hV  
adjustment of loss 亏损调整 Mn@$;\:  
adjustment process 调整过程;调整程序 xg} ug[  
adjustment range 调整幅度 U@?6*,b(.  
administered exchange rate 受管制汇率 6JH 56  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 YDFCGA  
administration expenses 行政费用 waCboK'  
administration fee 手续费;行政费 ]`d2_mu  
administration in bankruptcy 破产管理 E=k w)<X2  
administration order 遗产管理令 )v1CC..  
administrator 管理人;遗产管理人 's.~$  
administrator of the estate 遗产管理人 \TUE<<?1s  
admission of debt 债项承认书 ?+Q$#pb  
admission of proof 接纳债权证明 sB6dp D  
advance 放贷款项;垫付款项;预支款项;预付款项 # k9 <  
advance account 暂支帐目;预付款帐户 +#s;yc#=2  
advance compensation 预付补偿金 f;wc{qy  
advance from shareholder 股东垫款 D%U:!|G  
advance pending reimbursement 预支以待日后付还 -\Z `z}D  
advanced economy 先进经济体系 /EU ; ?O  
advancement 预付;预付财产 Zb(t3I>n  
advances warrant 垫款令 PK:2xN:=  
advancing 贷出 ^v :Zo  
adverse balance 逆差 5PiOH"!19  
adverse exchange 逆汇 W{Z^n(f4  
advertisement addressed to shareholders 在报章刊登的致股东通告 Eipp ~GD  
advice for collection 托收通知书 7"Mk+'  
advice of drawing 提款通知书;汇票通知书 >^SEWZ_[  
advice of payment 付款通知 9&  
Advisory Committee [Securities and Futures Commission] #oV+@D`  
谘询委员会〔证券及期货事务监察委员会〕 \l,rpVv5m  
Advisory Committee on Diversification 经济多元化谘询委员会 5%i:4sMx *  
affidavit 誓章;遗产申报誓章 AW8'RfC.  
affidavit of no receipt 述明无收款的誓章 p/olCmHD)  
affiliate 联号;联营公司;附属公司 X0uJNHO  
affiliated company 附属公司;联号;联营公司 yyP-=Lhmo=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 iRw&49  
affordability 负担能力 Yl({)qK{  
African Development Bank [AfDB] 非洲开发银行 k1}hIAk3u  
after-acquired property 事后取得的财产 ~]fJlfR*  
after-hours dealing 市后交易 @*O?6>  
after-tax profit 税后盈利;税后利润;税后溢利 yoS? s  
agency agreement 代理协议 K* vU5S  
agency expenses 代理机构的开支 $8 =@R'  
agency fee 代理费 wk $,k  
Agency Law 《代理法》 (! KG)!  
agent 代理人;承销人 P:{<*`q  
agent of company 公司代理人 Qvqqvk_tv  
agent's fee 代理人费;经纪费 ` \ZqgX4  
aggregate 总计;总数;总体数字 iHBB,x  
aggregate amount 总款额;总额 74J@F2g}?  
aggregate assets and liabilities 总体资产与负债 "/+zMLY  
aggregate at constant price 按固定价格计算的总体数字 Qn+:/ zA;  
aggregate demand 总需求 b2) \ MNH  
aggregate gross position 总持仓量 K1q+~4>\|  
aggregate limit 总限额 T *>`,}J  
aggregate of salaries tax 合计薪俸税 6mPm=I[oh  
aggregate performance 总体表现;总体业绩 4s.]M>Yb  
aggregate supply 总体供应 X.#oEmA ,P  
aggregate surplus 总盈余 ;L"!I3dM)  
aggregate total 整体总额 |:[9O`U)s  
aggregate value 总值;合计价值 Zi ESlf$  
aggregated basis 合计基准 |a(fejO3  
aggregated net chargeable income 合计应课税入息实额 #h'@5 l  
aggregation 合并计算;合计;总和 :td ~g;w  
aggregation of incomes of husband and wife 夫妇入息合并计算 N4{nG,Mo]  
aggregation of property 财产的总和 s] au/T6b  
agio 差价;贴水 ~~qWI>. 4  
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》 Pq p *  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment m $dV<  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 !m y8AWO'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment r o\1]`6  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 /@YCA}|/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J"CJYuGW,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 <"tDAx  
agreement for a settlement 授产协议 "@ E3MTW  
agreement for assignment 转让协议 ?J!3j{4e  
agreement for sale 售卖协议;买卖协议 *yaw$oB  
agreement for sale and purchase 买卖协议 *3+-W  
agreement for the payment of interest 支付利息协议 ,/2LY4` 5  
agreement for the repayment of money 还款协议 3S~(:#|  
agreement of reinsurance 再保险协议 dE(tFZx  
Agricultural Bank of China 中国农业银行 H[WQ=){  
air passenger departure tax 飞机乘客离境税 lj[, |[X7`  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?dq#e9  
airport tax 机场税 |+f-h,  
alcohol duty 酒精税 W`)<vGn=Y  
alienation 让与;让渡;转让 t~p y=\  
alimony 生活费;赡养费 6 "gj!/e  
All Ordinaries Index [AOI] 所有普通股指数 k&6I f0i  
all risks 全险;综合险 2}WDw>V  
All Sales Record for Stock Market 《股票市场成交报告》 m VxO$A,  
Allied Capital Resources Limited 新联财务有限公司 ZFn(x*L  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 k$7Z^~?Fz  
allocation letter 拨款信件 T0QvnIaP  
allocation of fund 分配款项;预留款项 PlxIf  L  
allocation of profit 利润分配;溢利分配 ~(X(&  
allocation warrant 拨款令 Af-UScD%G  
allotment 分配;配股 ?ny =  
allotment notice 股份配售通知;配股通知 uh3) 0.nR  
allotment of shares 股份分配 xBM>u,0.F  
allowable 可获宽免;免税的 4_=Ja2v8;`  
allowable business loss 可扣除的营业亏损 nWYCh7  
allowable expenses 可扣税的支出 @F5f"8!.\  
allowance 免税额;津贴;备抵;准备金 <nHkg<O6Y  
allowance for debts 债项的免税额 f@ `*>"  
allowance for depreciation by wear and tear 耗损折旧免税额 yI;"9G  
allowance for funeral expenses 殡殓费的免税额 v;2CU  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )b4$A:  
allowance for repairs and outgoings 修葺及支出方面的免税额 S\x=&Rz  
allowance to debtor 给债务人的津贴 p9[6^rjx8  
alteration of capital 资本更改 > s EjR!  
alternate trustee 候补受托人 Frm;Ej3?$  
amalgamation 合并 .qD@ Y3-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 &1^%Nxu1  
ambit of charges 征税范围;收费范围 c z'5iK  
amended valuation 经修订的估值 ig#r4nQ=  
American Commodities Exchange 美国商品交易所 O l@_(U  
American Express Bank Limited 美国运通银行 E5GJi  
American Stock Exchange 美国证券交易所 vZAv_8S)  
amortization 摊销 O[q\e<V<  
amount due from banks 存放银行同业的款项 bud&R4+  
amount due from banks abroad 存放海外银行同业的款项 x?,9_va]  
amount due from holding companies 控股公司欠款 @w9{5D4  
amount due from local banks 存放本港银行同业的款项 |\9TvN^$`  
amount due to banks 银行同业的存款 onei4c>@  
amount due to banks abroad 海外银行同业的存款 nvq3*  
amount due to holding companies 控股公司存款 JMa3btLy(  
amount due to local banks 本港银行同业的存款 V%ii3  
amount due to outport banks 外埠银行同业的存款 "M H6fF  
amount for note issue 发行纸币的款额 Qyh/ed/  
amount of bond 担保契据的款额 UE0$ o?  
amount of consideration 代价款额 |zsbW9 W*m  
amount of contribution 供款数额 7=}F{U  
amount of indebtedness 负债款额 2.I^Xf2  
amount of principal of the loan 贷款本金额 &9[P-w;7u  
amount of rates chargeable 应征差饷数额 nD6G  
amount of share capital 股本额 RYR-K^;R  
amount of sums assured 承保款额 y-aRXF=W  
amount of variation 变动幅度 W<b-r^9?s  
amount of vote 拨款数额 Fwg^(;bL  
amount payable 应付款额 t'qL[r%?  
amount receivable 应收款额 q0xjA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 +OaUP*\Dd  
analysis 分析 /pH(WHT+/H  
ancillary risk 附属风险 U>qHn'M  
annual account 周年帐目;周年帐目报表;年度决算;年结 ODw`E9  
annual accounting date 年结日期 Xq#Y*lKVD  
annual allowance 每年免税额;年积金;年度津贴;年津 2)0b2QbQ  
annual balance 年度余额 |`rJJFA  
annual disposable income 每年可动用收入 7L(e h7  
annual estimates 周年预算  J m{  
annual fee 年费 Ve 3 ;  
annual general meeting 周年大会 n(ir[w#,]"  
annual growth rate 年增率;每年增长率 @4+#Xd7"  
annual long-term supplement 长期个案每年补助金 ~Qj}ijWD  
annual pensionable emolument 可供计算退休金的年薪 HTjkR*E  
annual report 年报 B|Wk?w.{r\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 y0bq;(~X~  
annual return 周年报表;周年申报表;每年报税表格 $K}DB N; 4  
Annual Return Rules 《周年报表规则》 DT(d@upH  
annual review of consumer prices 每年消费物价回顾 }^ FulsC  
annual roll-forward basis 逐年延展方式 l$Gl'R>>*  
annual salary 年薪 o+O}Te  
annual statement 年度报表;年度决算表 S]/b\ B.h+  
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 n%%7KTqu  
annuitant 年金受益人 5p"BD'^:  
annuity 年金 Zk-~a r  
annuity contract 年金合约 hlJpElYf  
annuity on human life 人寿年金 7 h=QW5  
antecedent debt 先前的债项 #(;<-7M2  
ante-dated cheque 倒填日期支票 v1G"3fy9  
anticipated expenditure 预期开支 p^)B0[P9  
anticipated net profit 预期纯利 P87# CAN  
anticipated revenue 预期收入 [j,txe?n  
anti-inflation measure 反通货膨胀措施 #& .]" d  
anti-inflationary stance 反通货膨胀立场 -#:zsu  
apparent deficit 表面赤字 vRQOs0F;  
apparent financial solvency 表面偿债能力 (#\pQ51  
apparent partner 表面合伙人 TV59(bG.2  
application for personal assessment 个人入息课税申请书 s<QkDERMX  
application of fund 资金应用 F3U`ueP  
application to release as liquidator and to destruct the books of accounts and documents 0?Q_@Y  
申请免除清盘人职务及毁灭帐簿与文件 -b;|q.!  
appointed actuary 委任精算师 _ Y2 U7W  
appointed auditor 委任核数师;委任审计师 `u'bRp  
appointed trustee 委任的受托人 AC%JC+  
appointer 委任人 MHj,<|8Q  
apportioned pro rata 按比例分摊 |pZUlQbb  
apportionment 分配;分摊 Td\o9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 O'*@ Ytn  
apportionment formula 分摊方程式 4\otq%Y  
apportionment of estate duty 遗产税的分摊 0$.m_0H  
appraisal 估价;评估 3)Ac"nuyqH  
appreciable growth 可观增长 O~Wt600{E  
appreciable impact 显着影响 s Kicn5  
appreciable increase 可观增长 T Eu'*>g  
appreciation 增值;升值 {jKI^aC<[  
appreciation against other currencies 相对其他货币升值 V\5 L?}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1QqHF$S  
appreciation tax 增值税 = duks\)O  
appropriation 拨款;拨用;拨付 ,Ds.x@p  
appropriation account 拨款帐目 3.Gj4/f  
Appropriation Bill 拨款法案 /s:fW+C  
appropriation-in-aid system 补助拨款办法 bJ /5|E?  
approved assets 核准资产 \Gp*x\<^Z  
approved basket stock 认可一篮子证券 JC?N_kP%W  
approved budget 核准预算 wNJzwC&iQ  
approved charitable donation 认可慈善捐款 |`d0^(X  
approved charitable institution 认可慈善机构 '_P\#7$!MV  
approved currency 核准货币;认可货币 t ~7V { xk  
approved estimates 核准预算 z;\dL  
approved estimates of expenditure 核准开支预算 ?`_jFj+<\S  
approved overseas insurer 核准海外保险人 yCz|{=7"j  
approved overseas trust company 核准海外信托公司 L5YnG_M&  
approved pooled investment fund 核准汇集投资基金 Mz]: }qmFA  
approved provident fund scheme 认可公积金计划 _Xcn N:Rt  
approved provision 核准拨款 `YBkF  
approved redeemable share 核准可赎回股份 G bP!9I  
approved regional stock 认可地区性证券 [V8fu qE>  
approved retirement scheme 认可退休金计划 M\<w#wZ  
approved subordinated loan 核准附属贷款 E ]9\R  
arbitrage 套戥;套汇;套利 Lv[OUW#S  
arbitrageur 套戥者;套汇者 266oTER]v:  
arbitrary amount 临时款项 'T=~jA7SkT  
arrangement 措施;安排;协定 E; $+f  
arrears 欠款 :aLT0q!K  
arrears of pay 欠付薪酬 AV8T  
arrears of revenue 逾期未收税款;逾期未收的帐项 |Hr:S":9  
articles of association 组织章程;组织细则;组织章程细则 po9 9 y-  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Z)9g~g94  
ascertainment of profit 确定利润 {XurC}#\  
"Asia Clear" “亚洲结算系统” BP[|nL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ^ZDBO/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 n.oUVr=nX  
Asian Development Fund [ADF] 亚洲发展基金 5~sx:0;  
Asian dollar bond 亚洲美元债券 I751 t  
Asian dollar market 亚洲美元市场 V%0I%\0Y  
Asian dollar rate 亚洲美元利率 IeX^4 rc(  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G9P!_72  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 '\#EIG  
asked price 沽盘;喊价;索价;卖方报价 ?L) !pP]  
assessable income 应评税入息 oB1>x^  
assessable loss 应评税亏损 gR^>3n'  
assessable profit 应评税利润 ~ (On|h  
assessable value 应评税值 LjFqZrH  
assessed profit 估定利润 t`'iU$:1f  
assessed value 经评估价值 6R;3%-D  
assessment 评税;评定;估价;评税单 q"qo.TPh|$  
assessment number 评税编号;估价编号 E\ 8  
assessment of additional tax 补加税评税 b,TiMf9},h  
assessment of performance 业绩评估;实绩评价 1SIq[1  
Assessor 评税主任 r,P1^uHx  
asset price bubbles 资产价格泡沫 2aA`f7  
asset-backed securities 具资产保证的证券 Uggw-sRU  
assets accretion 资产增值 ~tFqb<n  
assets and liabilities 资产与负债 <|Yj%f  
assets betterment statement 资产递增表;资产改进表 qZEoiNH(Tj  
assets lending 实物放款;有抵押贷款 M6r^L6$N  
assets of the company passing on the death 死者去世时转移的公司资产 LK9g0_  
assets pledged as security for liabilities 用作负债抵押的资产 $4FX(O0Q@  
assets portfolio 资产投资组合 _Us*+ 2(4L  
assets price 资产价格 2L_6x<u'  
assets quality 资产质素 <Peebv&v  
assets realization 资产变现 gd/H``x|Y  
assets refinancing arrangement 资产再集资安排 #%@*p,xh  
assets securitization 资产证券化 nwt C:*}  
assets situated outside Hong Kong 在香港以外地方的资产 1_'? JfY-  
assets stripping 削减资产;拆卖资产 jVgFZ,  
assets value 资产值 X6+qpp  
assignee 承让人 VQI(Vp|  
assignment 转让;转让书;转让契 =VLS/\A  
assignment of interest 权益转让 {Hmo1|_S|  
assignment of letters patent and trade mark 专利证书及商标转让 yqXH:757~  
assignment of property 物业转让;物业转让书 \'CN  
assignment right 转让权 DmVP  
assignor 转让人 }V;+l8  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 3l<S}k@M)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 22P$ ~ch  
associate member 附属会员 KfCoe[Vv  
associated body corporate 相联法人团体 &5{xXWJK  
associated company 相联公司;联属公司 mV^Zy  
associated corporation 相联法团 dBV7Te4L  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] F(#rQ_z]  
公认会计师公会〔英国〕 ZPN roCK`  
Association of Futures Exchange Brokers 香港期货经纪协会 {+<P:jbz;  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2g9 G{~,@g  
association of underwriters 承保人组织 # {fTgq  
assumption of control 接管 H=g.34  
assurance 担保;保险;转易;转易书 L%}zVCg  
assurance of interest 权益的转易 ; |/leu8  
at 19XX price 按一九XX年价格计算 "P@>M)-9Z  
at a discount 按赔价计算;按贴水价格计算;打折扣 XNM a0  
at a premium 按溢价计算;按升水价格计算 s#Jh -+lM  
at call 通知付款;按通知 :HxA`@Ok  
at constant market price 按固定市价计算 HpEQEIvt  
at constant price 按固定价格计算 7`IpBm<  
at cost 按成本计算 yV3^Qtb!  
at current market price 按当时市价计算;按现时市价计算 ZD#9&q'4<  
at current price 按当时价格计算;按现时价格计算 \AUI|M;'  
at factor cost 按要素成本计算;按生产要素成本计算  =$8nUX`  
at money-of-the-day price 按付款当日价格计算 0Z<I%<8bK  
at or better 按指定或较佳价位〔买卖指令〕 wv QMnE8\  
at par 按面值计算;平价 y %$O-q  
at sight 见票即付 Cd79 tu|  
at the close 按收市盘 ;Yfv!\^|  
at the opening 按开市盘 :4)Qt  
attestation 见证;见证条款 [OTJVpC  
at-the-money option 平价期权 [a o U5;7  
attorney 受权人;受托代表人 R`";Z$~{  
attornment 新拥有人承认书 )Dp/('Z2  
attributable profit 可归属利润 LLWB  
attributable share value 可归属股份价值 _{vkX<s  
Auckland Stock Exchange 奥克兰证券交易所 `dMqe\o%!  
auction 拍卖 X7UuwIIP  
auctioneer 拍卖商 ;g_> ;tR/  
audit 审计;核数 G!8Z~CPF  
Audit Commission 审计署 v1k)hFjPK  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ]{ BE r*  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 0,s$T2  
audit review 帐目审查 bb42v7?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 b?4/#&z]  
audited account 审计帐目;经审计的帐目 M}_ i52  
audited annual account 经审计的周年帐目 jJ4qR:]  
audited balance sheet 经审计的资产负债表 8By,#T".  
auditor 核数师;核数主任;审计师 &Lt[WT$  
auditor's certificate 核数师证明书;审计师证明书 ultG36.x  
auditor's report 核数师报告;审计师报告 \7MHaQvS   
Aussie bond 澳元债券 ]W0EVf=,k  
austerity budget 紧缩预算 cWGDee(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 S|rgCh!h  
Australia All Ordinaries Index 澳洲所有普通股票指数 Dlo xrdOY&  
Australian Dollar [AUD] 澳元 DcIvhBp  
Australian Options Market 澳大利亚期权市场 cr?7O;,  
Australian Securities Commission 澳洲证券事务监察委员会 to8X=80-3  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 JxLf?ad.  
Australian Stock Exchange 澳大利亚证券交易所 TvNY:m6.%  
Austrian Schilling [ATS] 奥地利先令 FG3UZVUg9  
authentication 认证;鉴证 dw~p?[  
authority to purchase 委托购买证;委购书 "x941 }  
authorization 认可;核准;授权;授权书 L{l6Dd43q  
authorization by direction 指示授权 KV|}#<dD  
authorization by instruction 指令授权 )2UZ% ?V#  
authorization by warrant 令状授权 2Nxm@B` {  
authorization of unit trust 单位信托的认可 :{'k@J"| a  
authorized agent 指定代理人 U7xmC  
authorized capital 法定资本 +9O5KI?P  
authorized clerk 出市员 7f<EoSK  
authorized dealer 认可交易商 cH<q:OYi  
authorized financial institution 认可财务机构 -16K7yk  
authorized fund 认可基金 2eeQ@]Wj[Z  
authorized fund house 获授权的基金公司;认可基金公司 kVI#(uO  
authorized institution 认可机构 sC00un%  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 T,fI BD:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Tj~IaU  
authorized insurer 获授权保险人;获认可承保人 S1_6C:^k  
authorized investment 特准投资项目 *'"T$ib  
authorized person 获授权人 H4OhIxK  
authorized representative 获授权代表 ky>wOaTmN6  
authorized share capital 法定股本 NVIK>cT6  
automated quotation system 自动报价系统 ,U*)2`[  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 4> ^K:/y  
自动交易系统〔香港期货交易所有限公司〕 r4x3$M c  
automatic adjustment mechanism 自动调整机制 \^1+U JU  
automatic adjustment system 自动调整系统 L.xZ_ 6  
Automatic Clearing House 自动票据交换所 _<$>*i R  
automatic exchange rates accumulation system 自动化汇率累集系统 krq/7|  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z'^U ad6  
automatic teller machine [ATM] 自动柜员机 ( nW67YTr  
autopay 自动转帐 PCd0 ?c   
available assets 可用资产 KucV3-I  
available fiscal reserve 现存财政储备 VHOfaCE  
available profit 可用利润 xRu Fuf8  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 jUj<~:Q}3o  
average 平均;平均数;海损 TGuiNobD  
average basic salary 平均基本薪金 V~GWl1#7  
average consumer expenditure 平均消费开支;一般消费开支 1%M&CX  
average cost 平均成本 b1pQ`qt  
average cost of land production 增辟土地平均成本 CV$],BM  
average daily turnover 平均每日成交额 at!Y3VywG  
average daily wage rate 平均每日工资率 l ?Y_~Wuw  
average expenditure pattern 平均开支模式 ^^i6|l1  
average growth rate 平均增长率 d;Hn#2C  
average net fixed assets 固定资产平均净值 syx\gz  
average of relatives 相对价格平均数 G.+l7bnZM  
average price 平均价格 B) $c|dUV  
average propensity to consume 平均消费倾向;一般消费倾向 WWwUwUi  
average propensity to save 平均储蓄倾向;一般储蓄倾向 a/~aFmu6b  
average rate 平均率 =k}SD96  
average revenue 平均收入;平均收益 3`O?16O  
average stock 平均库存;平均存货 X u"R^  
average yearly rent 平均年租 )f+U~4G&  
avoidance of double taxation 避免双重课税 k&#a\OJ7u  
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 ;TQf5|R\K  
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