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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

级别: 经院大学
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A: Nxs%~ wZ   
A share A股;甲类股份 FLnAN;  
abatement of tax 减税;减扣免税额 uA}FuOE6  
ABN AMRO Bank N.V. 荷兰银行 zl8\jP  
above-the-line expenditure 线上项目支出;经常预算支出 *1$~CC7  
above-the-line receipt 线上项目收入;经常预算收入 q2U"k  
ABSA Asia Limited 南非联合亚洲有限公司 #pn AK  
absolute change 绝对数值变更 9kg>)ty@  
absolute expenditure 实际开支 Hr,lA(  
absolute guideline figure 绝对准则数字 czsoD) N  
absolute interest 绝对权益  F-\8f(\  
absolute order of discharge 绝对破产解除令  !+VN   
absolute profit margin 绝对利润幅度 P:h4  
absolute value 实值;绝对值 ^d $e^cU  
absolutely vested interest 绝对既得权益 T^H) lC#R  
absorbed cost 已吸收成本;已分摊成本 ~4X!8b_  
absorption 吸收;分摊;合并 mt]YY<l  
absorption rate 吸收率;摊配率;分摊率 cZ2, u,4  
ACB Finance Limited 亚洲商业财务有限公司 tZBE& :l  
acceptable form of reciprocity 合理的互惠条件 o>rlrqr?_  
acceptable rate 适当利率;适当汇率 =xWW+w!r  
acceptance agreement 承兑协议 nk,Mo5iqV  
acceptance for honour 参加承兑 "ZB`fNE  
acceptor 承兑人;接受人;受票人 ZTz(NS EK  
acceptor for honour 参加承兑人 EBE>&{%$^  
accident insurance 意外保险 r|BKp,u9  
Accident Insurance Association of Hong Kong 香港意外保险公会 gY^TBR0?m  
accident insurance scheme 意外保险计划 90696v.  
accident year basis 意外年度基准 x=|@AFI  
accommodation 通融;贷款 ['`'&+x&!  
accommodation bill 通融票据;空头票据 MP&4}De  
accommodation party 汇票代发人 F88SV6  
account balance 帐户余额;帐户结余 /*2W?ZM~H  
account book 帐簿 X?xm1|\  
account collected in advance 预收款项 YZu# 0)  
account current book 往来帐簿 UdgI<a~`k6  
account of after-acquired property 事后取得的财产报告 zQ^[=siZ}  
account of defaulter 拖欠帐目 c)~|#v  
account payable 应付帐款 aL6 5t\2  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 >a~FSZf  
account receivable 应收帐款 ! r\ktX  
account receivable report 应收帐款报表 QN5N h s  
account statement 结单;帐单;会计财务报表 F9%VyQf  
account title 帐户名称;会计科目 5fv6RQD  
accountant's report 会计师报告  .5r0%  
Accountant's Report Rules 会计师报告规则 <[??\YOc  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?Og ;W9i  
Accounting Arrangements 《会计安排》 D\~$6#B>>  
accounting basis 会计基础 f3|=T8"t  
accounting by Official Receiver 破产管理署署长呈交的帐目 p tfADG  
Accounting Circular 《会计通告》 g+F_M  
accounting class 会计类别 ttt&sW`  
accounting date 记帐日期;会计结算日期 \:28z  
accounting for money 款项核算 $)a5;--W  
Accounting Officer 会计主任 OtqLigt&l  
accounting period 会计报告期;会计期 !.N=Y;@lY  
accounting policy 会计政策;会计方针 teALd~;  
accounting practice 会计惯例 0tyU%z{RV  
accounting principle 会计准则 I#e*,#'S  
accounting record 会计记录 :|( B[  
accounting report 会计报告 f}d@G/L  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GUZi }a|=  
Accounting Society of China 中国会计学会 IMEoov-x  
accounting statement 会计报表 *Y?]="8c#;  
accounting system 会计制度;会计系统 Qp Vm  
accounting transaction 会计事项;帐务交易 ai2}vR  
accounting treatment 会计处理 5n#&Hjb*F0  
accounting year 会计年度 +}'K6x_  
accretion 增值;添加 +g30frg+Gl  
accrual 应计项目;应累算数目 Onyq'  
accrual basis 应计制;权责发生制 -p~B -,  
accrual basis accounting 应计制会计;权责发生制会计 Jrl xa3 [  
accrue 应累算;应计 6?~pjMV  
accrued benefit 应累算利益 B-zt(HG  
accrued charges 应计费用 Xb;`WE gC  
accrued cumulative preference share dividend 应累算的累积优先股股息 Dne&YVF9V  
accrued expenses 应累算费用 69L&H!<i:  
accrued interest payable 应付利息;应计未付利息 1Qkuxw  
accrued interest receivable 应收利息;应计未收利息 O;tn5  
accrued right 累算权益 CjCnh7tm  
accruing profit 应累算的利润 IRY2H#:$  
accumulated fiscal reserve 累积财政储备 9bvd1bKEW  
accumulated profit 累积利润;滚存溢利 sk/ Mh8z  
accumulated reserve 累积储备 rkp0ej2-  
accumulation of surplus income 累积收益盈余 XoOe=V?I )  
acquired assets 既得资产 -z94>}Z=  
acquisition 收购;购置;取得 Su~`jRN $  
acquisition cost 购置成本 'ZZ/:MvQa  
acquisition expenses 购置费用 -ybupUJcbv  
acquisition of 100% interest 收购全部股权 ~*Wb MA  
acquisition of control 取得控制权 ?Ci\3)u,P  
acquisition of fixed assets 购置固定资产 uWQ.h ,  
acquisition of shell “买壳” `^x^= og'  
acquisition price 收购价 V00zk`PH  
act of God 天灾 yuq E  
acting partner 执事合伙人 qKXn=J/0tA  
active market 买卖活跃的市场;交投畅旺的市场;旺市 t@v8>J%K  
active partner 积极参与的合伙人 >@o*v*25  
active trading 交投活跃 9EW 7,m{A  
actual circulation 实际流通 MvA_tRO  
actual cost 实际成本 u^$ CR  
actual expenditure 实际开支;实际支出 7 #`:m|$  
actual income 实际入息;实际收入;实际收益 P7!Sc  
actual market 现货市场 7dRU7p>  
actual price 现货价;实际价格 ah.Kb(d:  
actual profit 实际利润 u-$AFSt  
actual quotation 实盘;实际价位;实际报价 Y,r2m nq  
actual year basis 按实际年度计算 >#Y q&@G  
actuals 实货 uBXI*51{  
actuarial investigation 精算调查 B^Q#@[T   
actuarial principle 精算原则 ueOvBFgZ  
actuarial report 精算师报告 {u5@Yp  
Actuarial Society of Hong Kong 香港精算学会 ZL Aq8X  
actuarial valuation 精算师估值 ~*qGH  
actuary 精算师 8MdKH7  
ad referendum agreement 暂定协议;有待覆核的协定 e:]$UAzp  
ad valorem duty 从价税;按值征税 {>qCZ#E5WO  
ad valorem duty system 从价税制 pJI H_H  
ad valorem fee 从价费 l#Tm`br  
ad valorem tariff 从价关税 FWj~bn  
additional allowance 额外免税额 3y!CkJKv  
additional amount for unexpired risk 未过期风险的额外款额 QZY (S*Up  
additional assessable profit 补加应评税利润 [g{}0 [ew  
additional assessment 补加评税 E_z@\z MB  
additional commitment 额外承担 @UA>6F  
additional commitment vote 额外承担拨款 F^ f]*MhT"  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >Y:ouN~<  
additional dependent parent allowance 供养父母额外免税额 z"-Urd^O  
additional provision 额外拨款 9f "*O j  
additional stamp duty 附加印花税 m-:k]9I  
additional tax 补加税罚款;补加税款 x8H)m+AW  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?'%&2M zM  
adjudged bankrupt 被裁定破产 hN.#ui5 $  
adjudicated bankrupt 裁定破产人 ;pNfdII(  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 B3D4fYQ  
adjudication of bankruptcy 裁定破产;宣告破产 CNwhH)*  
adjudication of insolvency 裁定无力偿还债务 f,$CiZ"  
adjusted actual 经调整的实数;调整后的实数 srC jq  
adjusted current assets 经调整的流动资产;调整后的流动资产 2a G<^3  
adjusted figure 经调整的数字;调整后的数额 t :_7 O7  
adjusted liabilities 经调整的负债;调整后的负债 'K`)q6m  
adjusted loss 经调整的亏损;调整后的亏损 _tjH=Ff$  
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 a'|0e]  
adjusted profit 经调整的利润;调整后的利润 =\3*;59\  
adjusted surplus 经调整的盈余额;调整后的盈余额 3|A"CU/z@  
adjusted value 经调整的价值;调整后的价值 &I70veNY  
adjustment 调整;修订;理算〔保险〕 YC$pT  
adjustment centre 调剂中心 Deam%)bXM]  
adjustment lag 调整过程的时间差距;调整时差 dO=<3W  
adjustment mechanism 调整机制 oxRu:+N  
adjustment of loss 亏损调整 HdGy$m`  
adjustment process 调整过程;调整程序 `@ObM[0p(  
adjustment range 调整幅度 @=9QV3D  
administered exchange rate 受管制汇率 [~J4:yDd=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qP"m819m  
administration expenses 行政费用 /A>/]2(  
administration fee 手续费;行政费 fhC=MJ @  
administration in bankruptcy 破产管理 m$4Gm(Up  
administration order 遗产管理令 t+&WsCN  
administrator 管理人;遗产管理人 !,\]> c  
administrator of the estate 遗产管理人 SZgH0W("L  
admission of debt 债项承认书 =IUTU4!]  
admission of proof 接纳债权证明 rlds-j''  
advance 放贷款项;垫付款项;预支款项;预付款项 $ }&6p6|  
advance account 暂支帐目;预付款帐户 , w_Ew  
advance compensation 预付补偿金 67#;.}4a  
advance from shareholder 股东垫款 rsP1?Hxq  
advance pending reimbursement 预支以待日后付还 $`uL^ hlj]  
advanced economy 先进经济体系 Di&tm1R1  
advancement 预付;预付财产 ;xb:{?  
advances warrant 垫款令 LOQEU? z  
advancing 贷出 +>s[w{Svy  
adverse balance 逆差 e]rWR  
adverse exchange 逆汇 (j'[t  
advertisement addressed to shareholders 在报章刊登的致股东通告 4WNWn#M  
advice for collection 托收通知书 <$UY{"?  
advice of drawing 提款通知书;汇票通知书 <AB]FBo(  
advice of payment 付款通知 <)rol  
Advisory Committee [Securities and Futures Commission] _/KN98+  
谘询委员会〔证券及期货事务监察委员会〕 l9-(ofY*J  
Advisory Committee on Diversification 经济多元化谘询委员会 IQR?n}ce  
affidavit 誓章;遗产申报誓章 v67o>`<$  
affidavit of no receipt 述明无收款的誓章 f#[Fqkmj  
affiliate 联号;联营公司;附属公司 0"ZRJl<)[I  
affiliated company 附属公司;联号;联营公司 chxO*G  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h'wI/Z_'  
affordability 负担能力 b,I$.&BD  
African Development Bank [AfDB] 非洲开发银行 x ;kW }U  
after-acquired property 事后取得的财产 _PJd1P.k  
after-hours dealing 市后交易 Og^b'Kx/  
after-tax profit 税后盈利;税后利润;税后溢利 c$>Tfa'H  
agency agreement 代理协议 0kmZO"K#e  
agency expenses 代理机构的开支 5*~G7/hT  
agency fee 代理费 o@"H3 gz  
Agency Law 《代理法》 j134iVF%  
agent 代理人;承销人 kvKbl;<&#  
agent of company 公司代理人 |o6B:NH,rg  
agent's fee 代理人费;经纪费 YX- G>.Pc  
aggregate 总计;总数;总体数字 q*52|?  
aggregate amount 总款额;总额 3PPN_Z  
aggregate assets and liabilities 总体资产与负债 W* N^Gp@  
aggregate at constant price 按固定价格计算的总体数字 85-00m ~  
aggregate demand 总需求 ,|}Pof=]xk  
aggregate gross position 总持仓量 %I?uO( @  
aggregate limit 总限额 U }xRvNz  
aggregate of salaries tax 合计薪俸税 `Fnt#F}  
aggregate performance 总体表现;总体业绩 -FdhV%5]  
aggregate supply 总体供应 v, 9MAZ,  
aggregate surplus 总盈余 usX aT(K  
aggregate total 整体总额 e0qU2  
aggregate value 总值;合计价值 u 6;SgPw  
aggregated basis 合计基准 fp u^  
aggregated net chargeable income 合计应课税入息实额 XJ.bK  
aggregation 合并计算;合计;总和 i#=s_v8  
aggregation of incomes of husband and wife 夫妇入息合并计算 m&cVda/  
aggregation of property 财产的总和 LL4yafh  
agio 差价;贴水 }GRZCX>  
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》 !-)Hog5\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment >Ta|#]{  
《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》 (w `9*1NO  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment DavpjwSn  
《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》 M|6 l  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ^1nQDd*  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h`;w/+/Zr  
agreement for a settlement 授产协议 ?@!dc6   
agreement for assignment 转让协议 ^U)xQD"  
agreement for sale 售卖协议;买卖协议 AT+7!UGL  
agreement for sale and purchase 买卖协议 / p}^ Tpu  
agreement for the payment of interest 支付利息协议 +O8rjVg)  
agreement for the repayment of money 还款协议 U8m/L^zh  
agreement of reinsurance 再保险协议 iK%%  
Agricultural Bank of China 中国农业银行 #0GvL=}k  
air passenger departure tax 飞机乘客离境税 DSf  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 $qO%lJ:  
airport tax 机场税 /?C}PM  
alcohol duty 酒精税 g ]%sX6T  
alienation 让与;让渡;转让 qp;eBa  
alimony 生活费;赡养费 9=YX9nP  
All Ordinaries Index [AOI] 所有普通股指数 %PW_v~sg  
all risks 全险;综合险 =n7QLQU  
All Sales Record for Stock Market 《股票市场成交报告》 VI_8r5o  
Allied Capital Resources Limited 新联财务有限公司 }RvinF:5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J$"3w,O6+U  
allocation letter 拨款信件 6N+]g/_a  
allocation of fund 分配款项;预留款项 ~?E.U,R  
allocation of profit 利润分配;溢利分配 \%[sv@P9s  
allocation warrant 拨款令 $z[FL=h)?+  
allotment 分配;配股 jjLx60|{  
allotment notice 股份配售通知;配股通知 RKru hF  
allotment of shares 股份分配 `-yo-59E[  
allowable 可获宽免;免税的 ^6g^ Q*"  
allowable business loss 可扣除的营业亏损 # O<,  
allowable expenses 可扣税的支出 ' m^nKG$"  
allowance 免税额;津贴;备抵;准备金 N5K\h}'%  
allowance for debts 债项的免税额 b5!D('w>]  
allowance for depreciation by wear and tear 耗损折旧免税额 (+aU,EQ  
allowance for funeral expenses 殡殓费的免税额 VO u/9]a  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "($"T v2  
allowance for repairs and outgoings 修葺及支出方面的免税额 j;TXZ`|(  
allowance to debtor 给债务人的津贴 <dd XvUCX  
alteration of capital 资本更改 >a%C'H.A9  
alternate trustee 候补受托人 ^]n:/kZ5"[  
amalgamation 合并 /Pv dP#!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,uo K'_  
ambit of charges 征税范围;收费范围 &d sXK~9M>  
amended valuation 经修订的估值 3%~c\naD?O  
American Commodities Exchange 美国商品交易所 9Ib#A  
American Express Bank Limited 美国运通银行 @h=r;N#/`P  
American Stock Exchange 美国证券交易所 15J t @{<r  
amortization 摊销 }t%2giJ   
amount due from banks 存放银行同业的款项 8.WZC1N  
amount due from banks abroad 存放海外银行同业的款项 5do49H_  
amount due from holding companies 控股公司欠款 3Z_\.Z1R@  
amount due from local banks 存放本港银行同业的款项 :q34KP  
amount due to banks 银行同业的存款 O= 84ZP%  
amount due to banks abroad 海外银行同业的存款 IRG-H!FV  
amount due to holding companies 控股公司存款 2'U+QK@  
amount due to local banks 本港银行同业的存款 T/$hN hQK  
amount due to outport banks 外埠银行同业的存款 5c ($~EFr  
amount for note issue 发行纸币的款额 ]5a,%*f+  
amount of bond 担保契据的款额 b}HwvS:  
amount of consideration 代价款额 8, " 5z_  
amount of contribution 供款数额 wX+KW0|>  
amount of indebtedness 负债款额 4Ai#$SHLm  
amount of principal of the loan 贷款本金额 eKvQS}11  
amount of rates chargeable 应征差饷数额 bIy:~z5   
amount of share capital 股本额 ;d<RP VE:  
amount of sums assured 承保款额 ]k)h<)nY  
amount of variation 变动幅度 UPcx xtC  
amount of vote 拨款数额 Z Tzh[2u*  
amount payable 应付款额 AGMrBd|J{  
amount receivable 应收款额 z8JdA%YBM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 !n3J6%b9y/  
analysis 分析 !SAR/sdXf  
ancillary risk 附属风险 fI }v}L^  
annual account 周年帐目;周年帐目报表;年度决算;年结 pxV@fH+`  
annual accounting date 年结日期 =bh.V@*  
annual allowance 每年免税额;年积金;年度津贴;年津 aTFT'(O,  
annual balance 年度余额 NR.YeKsBq  
annual disposable income 每年可动用收入 Dssecc'  
annual estimates 周年预算 D:#e;K  
annual fee 年费 tdi^e;:?  
annual general meeting 周年大会 }%Vx2Q  
annual growth rate 年增率;每年增长率 ?TMrnR/d  
annual long-term supplement 长期个案每年补助金 z;1qYW[-A  
annual pensionable emolument 可供计算退休金的年薪 nO;t5d  
annual report 年报 EZ)$lw/!J  
Annual Report on the Consumer Price Index 《消费物价指数年报》 kpx2e2C|  
annual return 周年报表;周年申报表;每年报税表格 Rd:wMy$  
Annual Return Rules 《周年报表规则》 ;S}_/'  
annual review of consumer prices 每年消费物价回顾 56!/E5qgW  
annual roll-forward basis 逐年延展方式 !~QmY,R  
annual salary 年薪 M&ec%<lM  
annual statement 年度报表;年度决算表 !_pryNcb  
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 =x-@-\m  
annuitant 年金受益人 M2rgB%W)m  
annuity 年金  IA{I|g<  
annuity contract 年金合约 p?Jx2(%m  
annuity on human life 人寿年金 ,+o*>fD  
antecedent debt 先前的债项 :FWo,fq?:{  
ante-dated cheque 倒填日期支票 7#9yAS+x(  
anticipated expenditure 预期开支 <69Uq8GI  
anticipated net profit 预期纯利 ST25RJC  
anticipated revenue 预期收入 .!yw@kg  
anti-inflation measure 反通货膨胀措施 0})mCVBY  
anti-inflationary stance 反通货膨胀立场 <Kt;uu>  
apparent deficit 表面赤字 'G8.)eTA'  
apparent financial solvency 表面偿债能力 MtXTh*4  
apparent partner 表面合伙人 {3){f;b  
application for personal assessment 个人入息课税申请书 ![hVTZ,hyZ  
application of fund 资金应用 09w<@#  
application to release as liquidator and to destruct the books of accounts and documents K [M[0D  
申请免除清盘人职务及毁灭帐簿与文件 ~[3B<^e  
appointed actuary 委任精算师 ?0hEd9TU  
appointed auditor 委任核数师;委任审计师 Qv/Kbw N{  
appointed trustee 委任的受托人 6\GL|#G  
appointer 委任人 a_amO<!   
apportioned pro rata 按比例分摊 Hl b%/&  
apportionment 分配;分摊 <L>$Y#wU  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 " twq#Alx  
apportionment formula 分摊方程式 } 0x'm  
apportionment of estate duty 遗产税的分摊 >'e(|P4  
appraisal 估价;评估 pqnZ:'V  
appreciable growth 可观增长 L6f$ID:  
appreciable impact 显着影响 Y=tx kN  
appreciable increase 可观增长 yVl?gGgh  
appreciation 增值;升值 < (<IRCR  
appreciation against other currencies 相对其他货币升值 (|_N2R!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 PHv0^l]B  
appreciation tax 增值税 :Miri_l  
appropriation 拨款;拨用;拨付 eZk4 $y  
appropriation account 拨款帐目 GEQ3r'B|  
Appropriation Bill 拨款法案 2m0laJ3p9  
appropriation-in-aid system 补助拨款办法 _7Rp.)[&  
approved assets 核准资产 '/ v@q]!  
approved basket stock 认可一篮子证券 *g~\lFX,u  
approved budget 核准预算 5fDnr&DR  
approved charitable donation 认可慈善捐款 C,#FH}  
approved charitable institution 认可慈善机构 kZJ.G  
approved currency 核准货币;认可货币 +ht{ARX2(  
approved estimates 核准预算 +c-?1j  
approved estimates of expenditure 核准开支预算 B?p18u$i#l  
approved overseas insurer 核准海外保险人 Yk!TQY4  
approved overseas trust company 核准海外信托公司 / +9o?Kxya  
approved pooled investment fund 核准汇集投资基金 ouf91<n  
approved provident fund scheme 认可公积金计划 64w4i)?eM[  
approved provision 核准拨款 & U6bOH%P  
approved redeemable share 核准可赎回股份 )MlT=k6S  
approved regional stock 认可地区性证券 - }2AXP2q  
approved retirement scheme 认可退休金计划 NvU~?WN  
approved subordinated loan 核准附属贷款 +=&A1{kR3  
arbitrage 套戥;套汇;套利 WPu{ ]<pl  
arbitrageur 套戥者;套汇者 eh5j  
arbitrary amount 临时款项 KOHYeiry~A  
arrangement 措施;安排;协定 Tye[iJ  
arrears 欠款 {B,r  
arrears of pay 欠付薪酬 ]v,>!~8r  
arrears of revenue 逾期未收税款;逾期未收的帐项 }vspjplk^  
articles of association 组织章程;组织细则;组织章程细则 %jnSJjcq  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *eb2()B%  
ascertainment of profit 确定利润 [K4wd%+  
"Asia Clear" “亚洲结算系统” f9FLtdh \7  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 8dY Pn+`  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 l1MVC@'pvP  
Asian Development Fund [ADF] 亚洲发展基金 l\%LT{$e  
Asian dollar bond 亚洲美元债券 SFQYrY  
Asian dollar market 亚洲美元市场 ]F81N(@:F  
Asian dollar rate 亚洲美元利率 ~L7@,d:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 E3==gYCe*  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ~qj09  
asked price 沽盘;喊价;索价;卖方报价 mpysnKH  
assessable income 应评税入息 oo{3-+ ?  
assessable loss 应评税亏损 ne (zGJd  
assessable profit 应评税利润 9/_F  
assessable value 应评税值 \n`)>-  
assessed profit 估定利润 o2 vBY]Tj  
assessed value 经评估价值 !Ey=  
assessment 评税;评定;估价;评税单 #FQkwX'g  
assessment number 评税编号;估价编号 !.}ZlA  
assessment of additional tax 补加税评税 S#wy+*  
assessment of performance 业绩评估;实绩评价 kvo V?<!  
Assessor 评税主任 x{.+i'  
asset price bubbles 资产价格泡沫 H@%Y"iIUP  
asset-backed securities 具资产保证的证券 {} gr\  
assets accretion 资产增值 fu]mxGPc  
assets and liabilities 资产与负债 t/`~(0F  
assets betterment statement 资产递增表;资产改进表 l=.h]]`;  
assets lending 实物放款;有抵押贷款 j|/4V  
assets of the company passing on the death 死者去世时转移的公司资产 a/v!W@Zz}  
assets pledged as security for liabilities 用作负债抵押的资产 XwNJHOaF  
assets portfolio 资产投资组合 5B76D12  
assets price 资产价格 4T<4Rb[  
assets quality 资产质素 JX!@j3  
assets realization 资产变现 WXzSf.8p|  
assets refinancing arrangement 资产再集资安排 r3_O?b  
assets securitization 资产证券化 yoc;`hO-  
assets situated outside Hong Kong 在香港以外地方的资产 Z2cumx(  
assets stripping 削减资产;拆卖资产 iF#|Z$g-(  
assets value 资产值 2V6kCy@V  
assignee 承让人 eK)R=M@i  
assignment 转让;转让书;转让契 mIy|]e`SJ  
assignment of interest 权益转让 d$}z,~sN  
assignment of letters patent and trade mark 专利证书及商标转让 `HO_t ek  
assignment of property 物业转让;物业转让书 dr~6}S#  
assignment right 转让权 ! O~:  
assignor 转让人 >ukn<  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 O"6 (k{`  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 l1?$quM^V  
associate member 附属会员 =]swhF+l-  
associated body corporate 相联法人团体 :U!@  
associated company 相联公司;联属公司 c1x{$  
associated corporation 相联法团 iXsX@ S^F  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] tzn+ M0'  
公认会计师公会〔英国〕 ?Xq"Q^o4#e  
Association of Futures Exchange Brokers 香港期货经纪协会 qjrl$[`X:  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 7kDqgod^A  
association of underwriters 承保人组织 f2f2&|7  
assumption of control 接管 ??u*qO:p  
assurance 担保;保险;转易;转易书 G3wkqd  
assurance of interest 权益的转易 \fD)|   
at 19XX price 按一九XX年价格计算 49?wEm#  
at a discount 按赔价计算;按贴水价格计算;打折扣 RoLN#  
at a premium 按溢价计算;按升水价格计算 E3"j7y[S  
at call 通知付款;按通知 ?;xL]~Q~1  
at constant market price 按固定市价计算 \'9(zbvz9  
at constant price 按固定价格计算 9pMXjsE   
at cost 按成本计算 #9e2+5s  
at current market price 按当时市价计算;按现时市价计算 4o69t  
at current price 按当时价格计算;按现时价格计算 <To$Hb,NP  
at factor cost 按要素成本计算;按生产要素成本计算 -2qI2Z  
at money-of-the-day price 按付款当日价格计算 dthtWnB@  
at or better 按指定或较佳价位〔买卖指令〕 }Dx5W9Ri"  
at par 按面值计算;平价 m}32ovpw  
at sight 见票即付 AK//]   
at the close 按收市盘 >uP1k.z'I  
at the opening 按开市盘 o\N^Uu  
attestation 见证;见证条款 [5;_XMj%  
at-the-money option 平价期权 P%y9fU2[  
attorney 受权人;受托代表人 ,X)/ T!ff  
attornment 新拥有人承认书 <~hx ~"c  
attributable profit 可归属利润 x }.&?m  
attributable share value 可归属股份价值 ,Yu2K`  
Auckland Stock Exchange 奥克兰证券交易所 Zjn![  
auction 拍卖 #SR )tU  
auctioneer 拍卖商 30{+gYA  
audit 审计;核数 J?/NJ-F  
Audit Commission 审计署 ^0(`:*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] r"W<1H 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〕 h3(B7n7  
audit review 帐目审查 }+fBJ$  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 c|F26$rv  
audited account 审计帐目;经审计的帐目 I3A xK A  
audited annual account 经审计的周年帐目 asL!@YE  
audited balance sheet 经审计的资产负债表 rU_FRk  
auditor 核数师;核数主任;审计师 %:.IG.`d  
auditor's certificate 核数师证明书;审计师证明书 GiKmB-HO  
auditor's report 核数师报告;审计师报告 &G aI  
Aussie bond 澳元债券 BWLeitS/  
austerity budget 紧缩预算 X<uH [  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 oR}'I  
Australia All Ordinaries Index 澳洲所有普通股票指数 )AXa.y  
Australian Dollar [AUD] 澳元 ksV ^Y=]  
Australian Options Market 澳大利亚期权市场 Tl S 904'  
Australian Securities Commission 澳洲证券事务监察委员会 QuBaG<  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 / jN &VpDG  
Australian Stock Exchange 澳大利亚证券交易所 I{7Hz{  
Austrian Schilling [ATS] 奥地利先令 *?!A  
authentication 认证;鉴证 fH 0&Wc3yC  
authority to purchase 委托购买证;委购书 ;|.IUXEgcF  
authorization 认可;核准;授权;授权书 \SA$:^zO  
authorization by direction 指示授权 Jm3iYR+,  
authorization by instruction 指令授权 3M[5_OK   
authorization by warrant 令状授权 j12khp?  
authorization of unit trust 单位信托的认可 _j?/O)M c  
authorized agent 指定代理人 q&V=A[<rz  
authorized capital 法定资本 =aRE  
authorized clerk 出市员 J-Wphc!m  
authorized dealer 认可交易商 NplkhgSj  
authorized financial institution 认可财务机构 *!u a?  
authorized fund 认可基金 K Z Q `  
authorized fund house 获授权的基金公司;认可基金公司 sRSy++FRF  
authorized institution 认可机构 r8vF I6J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #3((f[  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 T^.W'  
authorized insurer 获授权保险人;获认可承保人 LYp=o8JW|  
authorized investment 特准投资项目 psAdYEGk!  
authorized person 获授权人 ?iaD;:'qE  
authorized representative 获授权代表 zP#%ya :I  
authorized share capital 法定股本 M UqV$#4@I  
automated quotation system 自动报价系统 j:J{m0  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] nnBl:p>< k  
自动交易系统〔香港期货交易所有限公司〕 2Ls  
automatic adjustment mechanism 自动调整机制 a*nx2d  
automatic adjustment system 自动调整系统 }|4dEao\  
Automatic Clearing House 自动票据交换所 I:,D:00+  
automatic exchange rates accumulation system 自动化汇率累集系统 |T^c(RpOE  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 \k)(:[^FY  
automatic teller machine [ATM] 自动柜员机 w|WehNGr  
autopay 自动转帐 [";<YR7iRN  
available assets 可用资产 Jp]eFaqp  
available fiscal reserve 现存财政储备 rg{|/ ;imT  
available profit 可用利润 >6"u{Qmr  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 'hl4cHk14  
average 平均;平均数;海损 1VC:o]$  
average basic salary 平均基本薪金 "=9kX`(1y  
average consumer expenditure 平均消费开支;一般消费开支 #iAEcC0k5  
average cost 平均成本 U#U nM,3%  
average cost of land production 增辟土地平均成本 dS m; e_s  
average daily turnover 平均每日成交额 Q`7.-di  
average daily wage rate 平均每日工资率 O6$d@r;EK]  
average expenditure pattern 平均开支模式 =g+Rk+jn  
average growth rate 平均增长率 Z/hgr|&}  
average net fixed assets 固定资产平均净值 ,wE cRN w  
average of relatives 相对价格平均数 V,qc[*_3  
average price 平均价格 zVU{jmS  
average propensity to consume 平均消费倾向;一般消费倾向 _r&,n\ T  
average propensity to save 平均储蓄倾向;一般储蓄倾向 q2C._{ 0'  
average rate 平均率 .y~vn[qN  
average revenue 平均收入;平均收益 x[5uz))  
average stock 平均库存;平均存货 $D)Ajd;  
average yearly rent 平均年租 Vy7o}z`  
avoidance of double taxation 避免双重课税 :AM5EO  
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 }[>X}"_e  
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