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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: O35f5Kz  
A share A股;甲类股份 jrW7AT)\  
abatement of tax 减税;减扣免税额 kz??""G7/  
ABN AMRO Bank N.V. 荷兰银行 NR3IeTd  
above-the-line expenditure 线上项目支出;经常预算支出 5<S1,u5  
above-the-line receipt 线上项目收入;经常预算收入 )/=J=xw2  
ABSA Asia Limited 南非联合亚洲有限公司 dNyc|P`U  
absolute change 绝对数值变更 Eod2vr =Q  
absolute expenditure 实际开支 <^&'r5H  
absolute guideline figure 绝对准则数字 -Wig k['v  
absolute interest 绝对权益 @<AIPla  
absolute order of discharge 绝对破产解除令 ?@u &3/&  
absolute profit margin 绝对利润幅度 PK~okz4b  
absolute value 实值;绝对值 d#W[<,  
absolutely vested interest 绝对既得权益 dxd}:L~z  
absorbed cost 已吸收成本;已分摊成本 \jfW$TtZm  
absorption 吸收;分摊;合并 A/.cNen  
absorption rate 吸收率;摊配率;分摊率  aCTVY1  
ACB Finance Limited 亚洲商业财务有限公司 Tu"yoF  
acceptable form of reciprocity 合理的互惠条件 2<'gX>TW  
acceptable rate 适当利率;适当汇率 ' ZB%McS  
acceptance agreement 承兑协议 ~7k b4[  
acceptance for honour 参加承兑 v:+se6HY?p  
acceptor 承兑人;接受人;受票人 ?oF@q :W  
acceptor for honour 参加承兑人 XYn$yR\dj  
accident insurance 意外保险 ^hgpeu   
Accident Insurance Association of Hong Kong 香港意外保险公会 E^qKkl  
accident insurance scheme 意外保险计划  'dg OE  
accident year basis 意外年度基准 JAn3  
accommodation 通融;贷款 4Pt0^;H&jn  
accommodation bill 通融票据;空头票据 {k)MC)%  
accommodation party 汇票代发人 t2E_y6  
account balance 帐户余额;帐户结余 zL{KK9Or  
account book 帐簿 < /}[x2w?]  
account collected in advance 预收款项 =*'` \}];"  
account current book 往来帐簿 ) HmpVH  
account of after-acquired property 事后取得的财产报告 H@6  
account of defaulter 拖欠帐目 {4Isz-P  
account payable 应付帐款 8?(4E 'vf  
account payee only [A/C payee only] 只可转帐;存入收款人帐户  t9=rr>8)  
account receivable 应收帐款 MdPwuXI  
account receivable report 应收帐款报表 uo%zfi?  
account statement 结单;帐单;会计财务报表 ru U|  
account title 帐户名称;会计科目 LPXwfEHOm  
accountant's report 会计师报告 rN*4Y  
Accountant's Report Rules 会计师报告规则 ':fVb3A[*d  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c2y5[L7?  
Accounting Arrangements 《会计安排》 ,JjTzO  
accounting basis 会计基础 )9*-Q%zc  
accounting by Official Receiver 破产管理署署长呈交的帐目 5=$D~>-#  
Accounting Circular 《会计通告》 }X`K3sk2/z  
accounting class 会计类别 cBAA32wf  
accounting date 记帐日期;会计结算日期 rzex"}/ly  
accounting for money 款项核算 Xh{EItk~oO  
Accounting Officer 会计主任 ZA# jw 8F  
accounting period 会计报告期;会计期 BEY}mR]  
accounting policy 会计政策;会计方针 *AJW8tIP  
accounting practice 会计惯例 M^bujGD  
accounting principle 会计准则 _ '}UNIL  
accounting record 会计记录 A/o=a#  
accounting report 会计报告 7y60-6r  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 S4\T (  
Accounting Society of China 中国会计学会 ){,8}(|  
accounting statement 会计报表 9SU;c l  
accounting system 会计制度;会计系统 ^y?? pp<1J  
accounting transaction 会计事项;帐务交易 HWc=.Qq  
accounting treatment 会计处理 k muF*0Bjk  
accounting year 会计年度 , n+dB2\  
accretion 增值;添加 {? 6]_J  
accrual 应计项目;应累算数目 {% ;tN`{M  
accrual basis 应计制;权责发生制 $V@IRBm  
accrual basis accounting 应计制会计;权责发生制会计 u6D>^qF}@'  
accrue 应累算;应计 {5RM)J1  
accrued benefit 应累算利益  ]@<O!fS  
accrued charges 应计费用 9iGJYMWf  
accrued cumulative preference share dividend 应累算的累积优先股股息 Wx^L~[l  
accrued expenses 应累算费用 e\)PGjSI  
accrued interest payable 应付利息;应计未付利息 U/TF,JUI  
accrued interest receivable 应收利息;应计未收利息 f):|Ad|  
accrued right 累算权益 T]0qd^\4w  
accruing profit 应累算的利润 mH;\z;lyK  
accumulated fiscal reserve 累积财政储备 oo /#]a  
accumulated profit 累积利润;滚存溢利 QupCr/Hs  
accumulated reserve 累积储备 []'BrG)!  
accumulation of surplus income 累积收益盈余 "zYlddh  
acquired assets 既得资产 QV"  |  
acquisition 收购;购置;取得 8?ZK^+]y  
acquisition cost 购置成本 /9i2@#J}W1  
acquisition expenses 购置费用 Qxt ,@<IK  
acquisition of 100% interest 收购全部股权 g#:?Ay-m  
acquisition of control 取得控制权 @ UX'(W  
acquisition of fixed assets 购置固定资产 %\CsP!  
acquisition of shell “买壳” Q xKC5`1  
acquisition price 收购价 2x t 8F  
act of God 天灾 yv&&x.!.Z  
acting partner 执事合伙人 GsxrqIaD  
active market 买卖活跃的市场;交投畅旺的市场;旺市 >NK*$r8  
active partner 积极参与的合伙人 *Z<`TB)<X  
active trading 交投活跃 p'!cGJL  
actual circulation 实际流通 eR =P  
actual cost 实际成本 :6%wVy5  
actual expenditure 实际开支;实际支出 g&X$)V4C  
actual income 实际入息;实际收入;实际收益 /u5MAl.<[  
actual market 现货市场 jsjH.O  
actual price 现货价;实际价格 &h')snp:#  
actual profit 实际利润 8|HuxE  
actual quotation 实盘;实际价位;实际报价 O*X ]oX  
actual year basis 按实际年度计算 ' FF@I^O  
actuals 实货 3+0 $=ef  
actuarial investigation 精算调查 5hg:@i',  
actuarial principle 精算原则 G D$o |l]\  
actuarial report 精算师报告 g>cp;co9g  
Actuarial Society of Hong Kong 香港精算学会 B&VruOP0  
actuarial valuation 精算师估值 }f/ 1  
actuary 精算师 !T!U@e=u  
ad referendum agreement 暂定协议;有待覆核的协定 [}|x@ v9  
ad valorem duty 从价税;按值征税 lmf vT}$B  
ad valorem duty system 从价税制 %`?IY<  
ad valorem fee 从价费 `8/K+ e`  
ad valorem tariff 从价关税 9'Le}`Gf  
additional allowance 额外免税额 xk7 MMRb  
additional amount for unexpired risk 未过期风险的额外款额 p D-k<8|  
additional assessable profit 补加应评税利润 \oA>%+]5  
additional assessment 补加评税 8KiG(6*Q  
additional commitment 额外承担 \!x~FVA  
additional commitment vote 额外承担拨款 Y23- Im  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #rD0`[pz  
additional dependent parent allowance 供养父母额外免税额 H,u{zU')  
additional provision 额外拨款 >g+yw1nC  
additional stamp duty 附加印花税 Jz<-B  
additional tax 补加税罚款;补加税款 oR}cE Sr  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 F>RL&i  
adjudged bankrupt 被裁定破产 > mk>VM  
adjudicated bankrupt 裁定破产人 LDc?/ Z1  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ]{ ^'{z$i  
adjudication of bankruptcy 裁定破产;宣告破产 /N'0@ q  
adjudication of insolvency 裁定无力偿还债务 T+1:[bqK  
adjusted actual 经调整的实数;调整后的实数 =HapCmrx8  
adjusted current assets 经调整的流动资产;调整后的流动资产 `1 A,sXfa  
adjusted figure 经调整的数字;调整后的数额 = p{55dR  
adjusted liabilities 经调整的负债;调整后的负债 4&N#d;ErC  
adjusted loss 经调整的亏损;调整后的亏损 MkLXMwuQ&  
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 oN({X/P2j  
adjusted profit 经调整的利润;调整后的利润 _@2}zT  
adjusted surplus 经调整的盈余额;调整后的盈余额 G5A:C(r  
adjusted value 经调整的价值;调整后的价值 J PO'1 D)  
adjustment 调整;修订;理算〔保险〕 J'}G~rB<<  
adjustment centre 调剂中心 AS5' j  
adjustment lag 调整过程的时间差距;调整时差 C-)mP- |8  
adjustment mechanism 调整机制 C-h9_<AwJQ  
adjustment of loss 亏损调整 (w[#h9j  
adjustment process 调整过程;调整程序 &X3G;x2;  
adjustment range 调整幅度 ! [3  /!  
administered exchange rate 受管制汇率 aW=c.Q.  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yM}~]aQ y  
administration expenses 行政费用 ^#( B4l!  
administration fee 手续费;行政费 !WS Y75  
administration in bankruptcy 破产管理 C GN=kQ  
administration order 遗产管理令 I%(YR"  
administrator 管理人;遗产管理人 ZNDn! Sj  
administrator of the estate 遗产管理人 ml,FBBGq|-  
admission of debt 债项承认书 Ah 2*7@U  
admission of proof 接纳债权证明 epN!+(v  
advance 放贷款项;垫付款项;预支款项;预付款项 X8 $Y2?<  
advance account 暂支帐目;预付款帐户 / <C{$Gu  
advance compensation 预付补偿金 ES}V\k*}  
advance from shareholder 股东垫款 )2sE9G,  
advance pending reimbursement 预支以待日后付还 ~7=eHU.@  
advanced economy 先进经济体系 ^yLhL^Y  
advancement 预付;预付财产 /PZx['g  
advances warrant 垫款令 0 i'bo*  
advancing 贷出 dl]pdg<  
adverse balance 逆差 cs lZ;  
adverse exchange 逆汇 9| g]M:{  
advertisement addressed to shareholders 在报章刊登的致股东通告 tgyW:<iv  
advice for collection 托收通知书 *"nN To  
advice of drawing 提款通知书;汇票通知书 `- HI)-A97  
advice of payment 付款通知 w!dgIS$  
Advisory Committee [Securities and Futures Commission] vX@T Zet0  
谘询委员会〔证券及期货事务监察委员会〕 $fCKK&Wy  
Advisory Committee on Diversification 经济多元化谘询委员会 dAWB.#  
affidavit 誓章;遗产申报誓章 R 7h^ @  
affidavit of no receipt 述明无收款的誓章 c>Tf@A og>  
affiliate 联号;联营公司;附属公司 9])Id;+91  
affiliated company 附属公司;联号;联营公司 3q W](  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $l $p|  
affordability 负担能力 v<@3&bot  
African Development Bank [AfDB] 非洲开发银行 1=Kt.tuf  
after-acquired property 事后取得的财产 t[r 6jo7  
after-hours dealing 市后交易 b>-h4{B[  
after-tax profit 税后盈利;税后利润;税后溢利 !,+<?o y  
agency agreement 代理协议 Bs `mzA54  
agency expenses 代理机构的开支  J8-K  
agency fee 代理费 \G#_z|'dN  
Agency Law 《代理法》 q`'m:{8  
agent 代理人;承销人 =8v NOvA  
agent of company 公司代理人 +Wl]1 c/  
agent's fee 代理人费;经纪费 {,!!jeOO  
aggregate 总计;总数;总体数字 :_,a%hb+8  
aggregate amount 总款额;总额 o~<jayqU  
aggregate assets and liabilities 总体资产与负债 /lC,5y  
aggregate at constant price 按固定价格计算的总体数字 ^F'~|zc"C  
aggregate demand 总需求 {)iiu  
aggregate gross position 总持仓量 xM=ydRu  
aggregate limit 总限额 PR/>E60H  
aggregate of salaries tax 合计薪俸税 [+d~He  
aggregate performance 总体表现;总体业绩 cTW$;Fpc+  
aggregate supply 总体供应  ,)uW`7  
aggregate surplus 总盈余 1`1jSx5}.  
aggregate total 整体总额 `YUeVz>q?  
aggregate value 总值;合计价值 cTz@ga;!mI  
aggregated basis 合计基准 b*W,8HF4,  
aggregated net chargeable income 合计应课税入息实额 %K+hG=3O  
aggregation 合并计算;合计;总和 9@ 4]t6h[  
aggregation of incomes of husband and wife 夫妇入息合并计算 QLU <%w:B  
aggregation of property 财产的总和 d U*$V7  
agio 差价;贴水 KWxTN|>  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 H | C3{9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment n=)LB& m  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 T+x / J]A  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment e_-7,5Co  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 {sxdDl  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 7O8 @T-f+2  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 C?k\5AzT  
agreement for a settlement 授产协议 ^62z\Y  
agreement for assignment 转让协议 Y4w]jIv  
agreement for sale 售卖协议;买卖协议 r@zs4N0WP  
agreement for sale and purchase 买卖协议 MLlvsa0  
agreement for the payment of interest 支付利息协议 j\wZjc-j  
agreement for the repayment of money 还款协议 CzY18-L@EX  
agreement of reinsurance 再保险协议 sPb}A$'  
Agricultural Bank of China 中国农业银行 Q>$lf.)  
air passenger departure tax 飞机乘客离境税 U.V/JbXX  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 O8A(OfX  
airport tax 机场税 8KN 3|)  
alcohol duty 酒精税 \D k >dE&I  
alienation 让与;让渡;转让 lxCAZa\  
alimony 生活费;赡养费 ;&gk)w6*  
All Ordinaries Index [AOI] 所有普通股指数 ; w+  
all risks 全险;综合险 }A]e C  
All Sales Record for Stock Market 《股票市场成交报告》 3M(*q4A$"  
Allied Capital Resources Limited 新联财务有限公司 gG@4MXq.  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 E|>-7k")  
allocation letter 拨款信件 6`iYIXnz  
allocation of fund 分配款项;预留款项 IA&V?{OE@I  
allocation of profit 利润分配;溢利分配 Kxa1F,dZ  
allocation warrant 拨款令 ?-%(K^y4r  
allotment 分配;配股 ]'?Ue7  
allotment notice 股份配售通知;配股通知  3s| :7  
allotment of shares 股份分配 )t3`O$J  
allowable 可获宽免;免税的 9BpxbU+L;  
allowable business loss 可扣除的营业亏损 TDbSK&w :s  
allowable expenses 可扣税的支出 g\q4-  
allowance 免税额;津贴;备抵;准备金 $j(d`@.DN~  
allowance for debts 债项的免税额 SUIJ{!F/  
allowance for depreciation by wear and tear 耗损折旧免税额 <,0/BMz  
allowance for funeral expenses 殡殓费的免税额 Q"U%]2@=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 L1I1SFG  
allowance for repairs and outgoings 修葺及支出方面的免税额 x:4R?!M.  
allowance to debtor 给债务人的津贴 d(XOZF  
alteration of capital 资本更改 J_7@d]0R  
alternate trustee 候补受托人 s3m \  
amalgamation 合并 lyFlJmi,r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 rM,f7hm[S*  
ambit of charges 征税范围;收费范围 PYWFz   
amended valuation 经修订的估值 E3Y0@r  
American Commodities Exchange 美国商品交易所 j1qU 4#Y  
American Express Bank Limited 美国运通银行 }aVzr}!  
American Stock Exchange 美国证券交易所 u=qaz7E  
amortization 摊销 4eB oR%2o  
amount due from banks 存放银行同业的款项 rQlQ^W$=?  
amount due from banks abroad 存放海外银行同业的款项 t:V._@  
amount due from holding companies 控股公司欠款 v4Rci^8  
amount due from local banks 存放本港银行同业的款项 o?m1  
amount due to banks 银行同业的存款 n*ShYsc  
amount due to banks abroad 海外银行同业的存款 ;,6C&|n]w  
amount due to holding companies 控股公司存款 1kpw*$P0  
amount due to local banks 本港银行同业的存款 C|Y[T{g?t  
amount due to outport banks 外埠银行同业的存款 Ipq0 1 +  
amount for note issue 发行纸币的款额 AaxQBTB  
amount of bond 担保契据的款额 !4D?X\~"%  
amount of consideration 代价款额 ?wlRHVZ  
amount of contribution 供款数额 .tGz,z}  
amount of indebtedness 负债款额 -`{W~yz  
amount of principal of the loan 贷款本金额 RCYv2=m>Q  
amount of rates chargeable 应征差饷数额 L7aVj&xM  
amount of share capital 股本额 <XG]aYBR  
amount of sums assured 承保款额 ; U7P{e05  
amount of variation 变动幅度 fNu/>pN  
amount of vote 拨款数额 Rc{R^5B  
amount payable 应付款额 %i/|}K  
amount receivable 应收款额 (B$>o.(JA  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 U ^GVz%\  
analysis 分析 8rS;}Bt  
ancillary risk 附属风险 F)X`CG ;t  
annual account 周年帐目;周年帐目报表;年度决算;年结 41d+z>a]  
annual accounting date 年结日期 @iV-pJ-  
annual allowance 每年免税额;年积金;年度津贴;年津 >itabG-&  
annual balance 年度余额 6lg]5d2CD  
annual disposable income 每年可动用收入 0M&n3s{5I  
annual estimates 周年预算 0fBwy/:  
annual fee 年费 ,G46i)E\  
annual general meeting 周年大会 pO7OP"q1  
annual growth rate 年增率;每年增长率 l4+ `x[^  
annual long-term supplement 长期个案每年补助金 LFxk.-{=  
annual pensionable emolument 可供计算退休金的年薪 t bR  
annual report 年报 )P b$  
Annual Report on the Consumer Price Index 《消费物价指数年报》 -N^Ah_9ek  
annual return 周年报表;周年申报表;每年报税表格 kiN,N]-V  
Annual Return Rules 《周年报表规则》 ,D }Ka?  
annual review of consumer prices 每年消费物价回顾 Cj4Y, N  
annual roll-forward basis 逐年延展方式 C{^I}p  
annual salary 年薪 '6){~ee S  
annual statement 年度报表;年度决算表 "u4x#7n|  
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 Gvdok<o  
annuitant 年金受益人 q'+ARW48  
annuity 年金 ]nebL{}5  
annuity contract 年金合约 +FadOx7X$  
annuity on human life 人寿年金 +:ms`Sr>  
antecedent debt 先前的债项 {*hvzS{1d  
ante-dated cheque 倒填日期支票 L-}Uj^yF  
anticipated expenditure 预期开支 p.8  
anticipated net profit 预期纯利 ohx$;j  
anticipated revenue 预期收入 NkNFx<9T  
anti-inflation measure 反通货膨胀措施 Dzu//_u  
anti-inflationary stance 反通货膨胀立场 |:#Ug  
apparent deficit 表面赤字 8N"WKBj|_d  
apparent financial solvency 表面偿债能力 R\7r!38  
apparent partner 表面合伙人 W<#!He  
application for personal assessment 个人入息课税申请书 .),9q z`  
application of fund 资金应用 /*BU5  
application to release as liquidator and to destruct the books of accounts and documents D]"W|.6@  
申请免除清盘人职务及毁灭帐簿与文件 s#a`e]#?  
appointed actuary 委任精算师 ic!% }S?  
appointed auditor 委任核数师;委任审计师 )SZ#%OE*  
appointed trustee 委任的受托人 BxV>s+o&]  
appointer 委任人 )7+z/y+[n  
apportioned pro rata 按比例分摊 Cc{{9Ud  
apportionment 分配;分摊 YRBJ(v"9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 fB7Jx6   
apportionment formula 分摊方程式 wL:7G  
apportionment of estate duty 遗产税的分摊 Xr8fmJtg'  
appraisal 估价;评估 0',buJncV  
appreciable growth 可观增长 0nD?X+u  
appreciable impact 显着影响 d(V4;8a0  
appreciable increase 可观增长 rA?< \*  
appreciation 增值;升值 V0 Z8VqV  
appreciation against other currencies 相对其他货币升值 7R79[:uwJ  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {`M \}(E  
appreciation tax 增值税 P=<lY},  
appropriation 拨款;拨用;拨付 jLM y27Cn  
appropriation account 拨款帐目 [tt{wl"E  
Appropriation Bill 拨款法案 ^;s/4  
appropriation-in-aid system 补助拨款办法 k+"7hf=C|  
approved assets 核准资产 j<BRaT  
approved basket stock 认可一篮子证券 . IY@Q  
approved budget 核准预算 pnp8`\cIH  
approved charitable donation 认可慈善捐款 5+oY c-  
approved charitable institution 认可慈善机构 WW6-oQs_#*  
approved currency 核准货币;认可货币 $]};EI#  
approved estimates 核准预算 [$d]U.  
approved estimates of expenditure 核准开支预算 W" vkmk  
approved overseas insurer 核准海外保险人 9__Q-J  
approved overseas trust company 核准海外信托公司 *}#HBZe(9  
approved pooled investment fund 核准汇集投资基金 V?.=_T<  
approved provident fund scheme 认可公积金计划 EJ<L,QH3  
approved provision 核准拨款 /&47qU4PJ  
approved redeemable share 核准可赎回股份 )l m7ly8a|  
approved regional stock 认可地区性证券 [) >Yp-n  
approved retirement scheme 认可退休金计划 ?F$#t6Q  
approved subordinated loan 核准附属贷款 z(.,BB[  
arbitrage 套戥;套汇;套利 jxm#4  
arbitrageur 套戥者;套汇者 qj:[NPwaM  
arbitrary amount 临时款项 ;3& wO~lW  
arrangement 措施;安排;协定 `DSFaBj,  
arrears 欠款 ^:ny  
arrears of pay 欠付薪酬 a[j]fv*6  
arrears of revenue 逾期未收税款;逾期未收的帐项 [X]hb7-&  
articles of association 组织章程;组织细则;组织章程细则 e2V;6N  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 UfO='&U^  
ascertainment of profit 确定利润 Y$Rte .?  
"Asia Clear" “亚洲结算系统” ,+h<qBsV@  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 m;xa}b{(i  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 KI*b We  
Asian Development Fund [ADF] 亚洲发展基金 d { P$}b  
Asian dollar bond 亚洲美元债券 OKau3T]  
Asian dollar market 亚洲美元市场 Wql=PqF  
Asian dollar rate 亚洲美元利率 #pW!(tfN^a  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 $}S0LZ_H  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {hf_Xro&  
asked price 沽盘;喊价;索价;卖方报价 (yuOY/~k/  
assessable income 应评税入息 Jc5Y Gj7  
assessable loss 应评税亏损 D_ej%QtB@  
assessable profit 应评税利润 1\/vS$bi(  
assessable value 应评税值 r+#g  
assessed profit 估定利润 n|Y}M]u,  
assessed value 经评估价值 G eB-4img  
assessment 评税;评定;估价;评税单 XJl 3\*  
assessment number 评税编号;估价编号 *'M+oi  
assessment of additional tax 补加税评税 z$g__q-  
assessment of performance 业绩评估;实绩评价 mrKIiaU<J  
Assessor 评税主任 &jg>X+;  
asset price bubbles 资产价格泡沫 V^n=@CZT9C  
asset-backed securities 具资产保证的证券 4~oRcO8!Y  
assets accretion 资产增值 h?4EVOx+  
assets and liabilities 资产与负债 {A ,w%  
assets betterment statement 资产递增表;资产改进表 \YF;/KwX$  
assets lending 实物放款;有抵押贷款 xi ,fm  
assets of the company passing on the death 死者去世时转移的公司资产 V}2[chbl  
assets pledged as security for liabilities 用作负债抵押的资产 4wEkxCWp/  
assets portfolio 资产投资组合 x2b t^!t.  
assets price 资产价格 9-1'jNV  
assets quality 资产质素 +m~3InWq  
assets realization 资产变现 u!It' ;j  
assets refinancing arrangement 资产再集资安排 QiVKaBS8  
assets securitization 资产证券化 Ho&f[T(  
assets situated outside Hong Kong 在香港以外地方的资产 w_QWTD 0  
assets stripping 削减资产;拆卖资产 |VyN>&r~6  
assets value 资产值 0oi.k;  
assignee 承让人 1`Bhis9X8  
assignment 转让;转让书;转让契 0f3>s>`M  
assignment of interest 权益转让 <5FGL96  
assignment of letters patent and trade mark 专利证书及商标转让 mQU t 'j4  
assignment of property 物业转让;物业转让书 ?f:0GE7  
assignment right 转让权 M#8_Qbvfk  
assignor 转让人 W5Jb5  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 DmB?.l-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ,CqGO %DY  
associate member 附属会员 *9F{+)A  
associated body corporate 相联法人团体 Z%I 'sWOd  
associated company 相联公司;联属公司 8yZs>Og?  
associated corporation 相联法团 :8+x&zn  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] G/(tgQ  
公认会计师公会〔英国〕 =XSupM[T  
Association of Futures Exchange Brokers 香港期货经纪协会 n{m[ j+UG  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 6HVX4Z#VH  
association of underwriters 承保人组织 l u{6  
assumption of control 接管 bi-z%!Z  
assurance 担保;保险;转易;转易书 LiGECqWBa'  
assurance of interest 权益的转易 'auYmX  
at 19XX price 按一九XX年价格计算 +&M>J|  
at a discount 按赔价计算;按贴水价格计算;打折扣 8KdcU [w]  
at a premium 按溢价计算;按升水价格计算 a?W<<9]  
at call 通知付款;按通知 ^p%3@)&  
at constant market price 按固定市价计算 .NF3dC\  
at constant price 按固定价格计算 iWe'|Br  
at cost 按成本计算 uXG$YDKqC  
at current market price 按当时市价计算;按现时市价计算 ~ sWXd~\  
at current price 按当时价格计算;按现时价格计算 mGw*6kOIS  
at factor cost 按要素成本计算;按生产要素成本计算 /|v b)J  
at money-of-the-day price 按付款当日价格计算 @'J[T:e  
at or better 按指定或较佳价位〔买卖指令〕 `w "ooK  
at par 按面值计算;平价 P}!pmg6V  
at sight 见票即付 bl|)/)6o  
at the close 按收市盘 `yRt?UQRS  
at the opening 按开市盘 VZk;{  
attestation 见证;见证条款 Q$yQ^ mG  
at-the-money option 平价期权 `Q>qmf_Fi  
attorney 受权人;受托代表人 H]{`q  
attornment 新拥有人承认书 iYr*0:M  
attributable profit 可归属利润 }[;r-5}  
attributable share value 可归属股份价值 ).MV1@s  
Auckland Stock Exchange 奥克兰证券交易所 "Z-YZ>2  
auction 拍卖 xu'b@G}12  
auctioneer 拍卖商 'f7s*VKG  
audit 审计;核数 BGO pUy  
Audit Commission 审计署  I$fm"N  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] k& ]I;Aq  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 M(Yt9}Z%Y  
audit review 帐目审查 vC^n_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 FJ|JXH*  
audited account 审计帐目;经审计的帐目 +3R/g@n  
audited annual account 经审计的周年帐目 |q\Rvt$d  
audited balance sheet 经审计的资产负债表 <7MxI@\  
auditor 核数师;核数主任;审计师 [](] "r  
auditor's certificate 核数师证明书;审计师证明书 Uee$5a>(  
auditor's report 核数师报告;审计师报告 ^`9O$.'@  
Aussie bond 澳元债券 5^{).fig  
austerity budget 紧缩预算 hx}X=7w  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )6U^!95  
Australia All Ordinaries Index 澳洲所有普通股票指数 {_jbFJ  
Australian Dollar [AUD] 澳元 e1R<+`]  
Australian Options Market 澳大利亚期权市场 -9q3]nmT(  
Australian Securities Commission 澳洲证券事务监察委员会 +,4u1`c|$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 -&LF`V&3w  
Australian Stock Exchange 澳大利亚证券交易所 Ot~buf'|  
Austrian Schilling [ATS] 奥地利先令 ?T>)7Y)  
authentication 认证;鉴证 &f/"ir[8i  
authority to purchase 委托购买证;委购书 *XG.?%x*|  
authorization 认可;核准;授权;授权书 /+?eSgM/  
authorization by direction 指示授权 SJ&+"S&  
authorization by instruction 指令授权 >ti)m >f  
authorization by warrant 令状授权 *7yrm&@nG  
authorization of unit trust 单位信托的认可 3'tq`t:SQ  
authorized agent 指定代理人 )p 8P\Rl  
authorized capital 法定资本 m]ALW0  
authorized clerk 出市员 ] N7(<EV/  
authorized dealer 认可交易商 }^*m0`H  
authorized financial institution 认可财务机构 '.t{\  
authorized fund 认可基金 h"ATRr^  
authorized fund house 获授权的基金公司;认可基金公司 xbZR/!?  
authorized institution 认可机构 &v/R-pz  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 b}m@2DR'|m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 j k/-7/r  
authorized insurer 获授权保险人;获认可承保人 ?s9f}>  
authorized investment 特准投资项目 BBRZlx  
authorized person 获授权人 3^Z@fC  
authorized representative 获授权代表 i dY Xv)R  
authorized share capital 法定股本 Zy^ wS1io  
automated quotation system 自动报价系统 8AmB0W> e  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] bMN ]co  
自动交易系统〔香港期货交易所有限公司〕 v2f|%i;tq  
automatic adjustment mechanism 自动调整机制 d@+u&xrd  
automatic adjustment system 自动调整系统 lN[#+n  
Automatic Clearing House 自动票据交换所 A=BT2j'l)  
automatic exchange rates accumulation system 自动化汇率累集系统 g,\O}jT\'  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 K5(:0Q.5y  
automatic teller machine [ATM] 自动柜员机 )*9,H|2nS  
autopay 自动转帐 Ihx[S!:  
available assets 可用资产 }ykc AK3U  
available fiscal reserve 现存财政储备 fI-f Gx  
available profit 可用利润 #8a k=lL  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 CWS]821;  
average 平均;平均数;海损 \&^U9=uq  
average basic salary 平均基本薪金 G5!!^p~  
average consumer expenditure 平均消费开支;一般消费开支 J?qikE&  
average cost 平均成本 }syU(];s  
average cost of land production 增辟土地平均成本 *~8g:;u  
average daily turnover 平均每日成交额 (Iv*sd *  
average daily wage rate 平均每日工资率 *4[P$k$7  
average expenditure pattern 平均开支模式 o:lMRP~  
average growth rate 平均增长率 $x(p:+TI\4  
average net fixed assets 固定资产平均净值 c=4z+_K  
average of relatives 相对价格平均数 C$`^(?iO/  
average price 平均价格 ZtX \E+mC  
average propensity to consume 平均消费倾向;一般消费倾向 )Xice=x9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Twpk@2=l  
average rate 平均率 9Q&]5| x  
average revenue 平均收入;平均收益 G3.\x_;k  
average stock 平均库存;平均存货 t9&=; s  
average yearly rent 平均年租 Ej$oRo{ IG  
avoidance of double taxation 避免双重课税 (%*~5%l\  
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 X92I==-w  
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