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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: g{hbq[>X]  
A share A股;甲类股份 qIO)<5\[%d  
abatement of tax 减税;减扣免税额 wFJ*2W:  
ABN AMRO Bank N.V. 荷兰银行 y )7;"3Q<  
above-the-line expenditure 线上项目支出;经常预算支出 = d!YM6G  
above-the-line receipt 线上项目收入;经常预算收入 C`aUitL}  
ABSA Asia Limited 南非联合亚洲有限公司 .]; `  
absolute change 绝对数值变更 R1/mzPG  
absolute expenditure 实际开支 yp pZ@  
absolute guideline figure 绝对准则数字 B^j(Fq  
absolute interest 绝对权益 WmblY2  
absolute order of discharge 绝对破产解除令 vs*@)'n0}  
absolute profit margin 绝对利润幅度 xz}=C:s  
absolute value 实值;绝对值 kP&Ekjt@  
absolutely vested interest 绝对既得权益 Ft@ZK!'@  
absorbed cost 已吸收成本;已分摊成本 1R#1Fy%  
absorption 吸收;分摊;合并 wy""02j  
absorption rate 吸收率;摊配率;分摊率 zbDK$g6  
ACB Finance Limited 亚洲商业财务有限公司 p0pA|  
acceptable form of reciprocity 合理的互惠条件 :|=Xh"l"  
acceptable rate 适当利率;适当汇率 CSr2\ogT  
acceptance agreement 承兑协议 OuB [[L  
acceptance for honour 参加承兑 1+ V<-I@{  
acceptor 承兑人;接受人;受票人 Oz=!EG|N  
acceptor for honour 参加承兑人 {dvsZJj  
accident insurance 意外保险 .Txwp?};  
Accident Insurance Association of Hong Kong 香港意外保险公会 eM^Y  
accident insurance scheme 意外保险计划 "gXvnl  
accident year basis 意外年度基准 n%{oFTLCo  
accommodation 通融;贷款 *#B"%;Ln  
accommodation bill 通融票据;空头票据 )2b bG4:N  
accommodation party 汇票代发人 >UV=k :Q  
account balance 帐户余额;帐户结余 B\>3[_n  
account book 帐簿 0fa8.g#I$  
account collected in advance 预收款项 vARZwIu^D  
account current book 往来帐簿 p8z"Jn2P  
account of after-acquired property 事后取得的财产报告 ho6,&Bp8  
account of defaulter 拖欠帐目 "I3&a1*  
account payable 应付帐款 _D1)_?`a@-  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 oXGP6#  
account receivable 应收帐款 ~0L:c&V  
account receivable report 应收帐款报表 02po;  
account statement 结单;帐单;会计财务报表 @SAJ*h fb0  
account title 帐户名称;会计科目 JL?|NV-  
accountant's report 会计师报告 pF:C   
Accountant's Report Rules 会计师报告规则 (9+N_dLx~P  
accounting and auditing procedure 会计与审计程序;会计与核数程序 J 77*Ue ^  
Accounting Arrangements 《会计安排》 Bh6lK}9  
accounting basis 会计基础 .U,>Qn4/  
accounting by Official Receiver 破产管理署署长呈交的帐目 eie u|_  
Accounting Circular 《会计通告》 ZIaFvm&q7Z  
accounting class 会计类别 ?M04 cvm  
accounting date 记帐日期;会计结算日期 -raZ6?Zjc  
accounting for money 款项核算 nY?X@avo>  
Accounting Officer 会计主任 n:%A4*  
accounting period 会计报告期;会计期 m8&XW2S  
accounting policy 会计政策;会计方针 AKAxfnaR  
accounting practice 会计惯例 SXmh@a"*\  
accounting principle 会计准则 K(}<L-cv  
accounting record 会计记录 n s&(g^  
accounting report 会计报告 ^I!gteU;  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t\lx*_lr  
Accounting Society of China 中国会计学会 7 '7a`-W  
accounting statement 会计报表  w1t0X{  
accounting system 会计制度;会计系统 !)uXCg9U  
accounting transaction 会计事项;帐务交易 [Ny'vAHOj  
accounting treatment 会计处理 pEiq;2{~Yn  
accounting year 会计年度 5K|s]Y;  
accretion 增值;添加 `,6^eLU  
accrual 应计项目;应累算数目 w%f51Ex  
accrual basis 应计制;权责发生制 +9_E+H'?!  
accrual basis accounting 应计制会计;权责发生制会计 ~VJP:Y{[  
accrue 应累算;应计 #EO],!JM  
accrued benefit 应累算利益 E>qehs,g  
accrued charges 应计费用 cONfHl{  
accrued cumulative preference share dividend 应累算的累积优先股股息 58/\  
accrued expenses 应累算费用 2Zw]Uu`sb  
accrued interest payable 应付利息;应计未付利息 7 6S>xnN  
accrued interest receivable 应收利息;应计未收利息 2$oGy  
accrued right 累算权益 CIf""gL9  
accruing profit 应累算的利润 SrXuiiK  
accumulated fiscal reserve 累积财政储备 z';h5GNd>z  
accumulated profit 累积利润;滚存溢利 $ dHD  
accumulated reserve 累积储备 w7_2JS  
accumulation of surplus income 累积收益盈余 ,9/s`o  
acquired assets 既得资产 +F6R@@rWr  
acquisition 收购;购置;取得 {>.qo<k  
acquisition cost 购置成本 XO J@-^BX  
acquisition expenses 购置费用 Rj,M|9Y)o  
acquisition of 100% interest 收购全部股权 r7N% onx  
acquisition of control 取得控制权 n`7n5M*  
acquisition of fixed assets 购置固定资产 ,NQ>,}a0  
acquisition of shell “买壳” /M~rmIks  
acquisition price 收购价 p2o6 6t  
act of God 天灾 D{s4Bo-  
acting partner 执事合伙人 3S1`av(tD  
active market 买卖活跃的市场;交投畅旺的市场;旺市 OGU#%5"<  
active partner 积极参与的合伙人 lV2MRxI  
active trading 交投活跃 )1]LoEdm`  
actual circulation 实际流通 O; <YLS^|6  
actual cost 实际成本 ,5Tw5<S  
actual expenditure 实际开支;实际支出 P+;@?ofB  
actual income 实际入息;实际收入;实际收益 =v/x&,Uj@6  
actual market 现货市场 M.}QXta  
actual price 现货价;实际价格 {X>U`0P  
actual profit 实际利润 F6#U31Q=  
actual quotation 实盘;实际价位;实际报价 v7- d+P=  
actual year basis 按实际年度计算 @EcY& mP)  
actuals 实货 BGVy \F<  
actuarial investigation 精算调查 [KwwhI@3  
actuarial principle 精算原则 QjwCY=PK!  
actuarial report 精算师报告 7$I *ju_  
Actuarial Society of Hong Kong 香港精算学会 .A Z+|?d  
actuarial valuation 精算师估值 %q,^A+=  
actuary 精算师 j~rarR@NB)  
ad referendum agreement 暂定协议;有待覆核的协定 e\>g@xE%  
ad valorem duty 从价税;按值征税 WjMP]ND#c  
ad valorem duty system 从价税制 =;HmU.Uek%  
ad valorem fee 从价费 +v'n[xa1v  
ad valorem tariff 从价关税 `pd1'5Hm  
additional allowance 额外免税额 ;V3d"@R,  
additional amount for unexpired risk 未过期风险的额外款额 YiPp#0T[Gx  
additional assessable profit 补加应评税利润 J*O$)K%Hx  
additional assessment 补加评税 ' k[gxk|d2  
additional commitment 额外承担 G6x2!Ny  
additional commitment vote 额外承担拨款 dCM*4B<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 F`YxH*tO7  
additional dependent parent allowance 供养父母额外免税额 <x2 F5$@  
additional provision 额外拨款 gb/M@6/j  
additional stamp duty 附加印花税 &:)e   
additional tax 补加税罚款;补加税款 x+5y287#  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 T89VSB~  
adjudged bankrupt 被裁定破产 N\ dr_   
adjudicated bankrupt 裁定破产人 SvGs?nUU  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 )?PRG=  
adjudication of bankruptcy 裁定破产;宣告破产 UQ 'U 4q  
adjudication of insolvency 裁定无力偿还债务 R|H_F#eVn}  
adjusted actual 经调整的实数;调整后的实数 a'ODm6#  
adjusted current assets 经调整的流动资产;调整后的流动资产 XG}pp`{o  
adjusted figure 经调整的数字;调整后的数额 b(H) 8#C  
adjusted liabilities 经调整的负债;调整后的负债 q! U'DDEP  
adjusted loss 经调整的亏损;调整后的亏损 n;Etn!4M  
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 Dbo.N`  
adjusted profit 经调整的利润;调整后的利润 *d/]-JN,K  
adjusted surplus 经调整的盈余额;调整后的盈余额 H=k*;'  
adjusted value 经调整的价值;调整后的价值 bwAL:  
adjustment 调整;修订;理算〔保险〕 & A<Pf.Us  
adjustment centre 调剂中心 ;F<)BEXC<  
adjustment lag 调整过程的时间差距;调整时差 CiGN?1|  
adjustment mechanism 调整机制 3 ,?==?  
adjustment of loss 亏损调整 %S<( z5  
adjustment process 调整过程;调整程序 DY%#E9   
adjustment range 调整幅度 c F (]`49(  
administered exchange rate 受管制汇率 }ZWeb#\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o(@F37r{?  
administration expenses 行政费用 $R<eXDW6:  
administration fee 手续费;行政费 DweWFipyPi  
administration in bankruptcy 破产管理 7eg//mL"6  
administration order 遗产管理令 4';tMiz  
administrator 管理人;遗产管理人 VCvqiHn  
administrator of the estate 遗产管理人 oWUDTio#[  
admission of debt 债项承认书 RycO8z*p  
admission of proof 接纳债权证明 8;s$?*G i  
advance 放贷款项;垫付款项;预支款项;预付款项 |!{ BjOAD'  
advance account 暂支帐目;预付款帐户 bz? *#S  
advance compensation 预付补偿金 /aB9pD+%  
advance from shareholder 股东垫款 O}3M+  
advance pending reimbursement 预支以待日后付还 ~:srm#IX  
advanced economy 先进经济体系 "V`MNZ  
advancement 预付;预付财产 E qva] 4  
advances warrant 垫款令 a JDu_  
advancing 贷出 RFu]vFff  
adverse balance 逆差 c!%:f^7g  
adverse exchange 逆汇 BDg6Z I<n  
advertisement addressed to shareholders 在报章刊登的致股东通告 o*u A+7n  
advice for collection 托收通知书 []M+(8Z_P  
advice of drawing 提款通知书;汇票通知书 uv[e0,@  
advice of payment 付款通知 n[/|M  
Advisory Committee [Securities and Futures Commission] %j=,c{`Q  
谘询委员会〔证券及期货事务监察委员会〕 s"|N-A=cS  
Advisory Committee on Diversification 经济多元化谘询委员会 +6{KrREX)  
affidavit 誓章;遗产申报誓章 YtrMJ"  
affidavit of no receipt 述明无收款的誓章 VRoeq {  
affiliate 联号;联营公司;附属公司 a;Y9wn  
affiliated company 附属公司;联号;联营公司 (Rk g  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 LHWh-h(s  
affordability 负担能力 A4?_ 0:<  
African Development Bank [AfDB] 非洲开发银行 &7X0 ;<  
after-acquired property 事后取得的财产 >:`Y]6z  
after-hours dealing 市后交易 Q=9S?p M  
after-tax profit 税后盈利;税后利润;税后溢利 UmU=3et<Wj  
agency agreement 代理协议 y*6r&989  
agency expenses 代理机构的开支 5\tYs=>b<  
agency fee 代理费 yXw xq(32  
Agency Law 《代理法》 U<NpDjc"  
agent 代理人;承销人 g5to0  
agent of company 公司代理人 OX4+1@$tk  
agent's fee 代理人费;经纪费 EQ>bwEG  
aggregate 总计;总数;总体数字 *R>I%?]V3  
aggregate amount 总款额;总额 * #;rp~  
aggregate assets and liabilities 总体资产与负债 !`='K +  
aggregate at constant price 按固定价格计算的总体数字 +-#| M|a  
aggregate demand 总需求 I=^%l7  
aggregate gross position 总持仓量 )[)-.{q  
aggregate limit 总限额 1p&?MxLN-a  
aggregate of salaries tax 合计薪俸税 6#5@d^a  
aggregate performance 总体表现;总体业绩 \o@b5z ]e  
aggregate supply 总体供应 9ffRY,1@  
aggregate surplus 总盈余 ?kb\%pcK  
aggregate total 整体总额 ^\mN<z(  
aggregate value 总值;合计价值 DRV vW6s  
aggregated basis 合计基准 v4|kiy  
aggregated net chargeable income 合计应课税入息实额 bah5 f  
aggregation 合并计算;合计;总和 SJ7>*Sa(u$  
aggregation of incomes of husband and wife 夫妇入息合并计算 j &Ayk*  
aggregation of property 财产的总和 u6jJf@!ws  
agio 差价;贴水 (s{%XB:K  
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》 s:cS 9A8  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0tB9X9:,  
《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》 sa+:c{  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment rsP-?oD8)  
《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》 2#1FI0,Pa*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment yZFv pw|g  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tQJ@//C\z  
agreement for a settlement 授产协议 Qq]UEI `Go  
agreement for assignment 转让协议 '7'cKp  
agreement for sale 售卖协议;买卖协议 OG 5n9sx  
agreement for sale and purchase 买卖协议 &TWO/F+Y  
agreement for the payment of interest 支付利息协议 !,\9,lc  
agreement for the repayment of money 还款协议 n]coqJ  
agreement of reinsurance 再保险协议 8yFD2(#  
Agricultural Bank of China 中国农业银行 ?-\KVha  
air passenger departure tax 飞机乘客离境税 8N-~.p  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 o<P%|>qX  
airport tax 机场税 L +.K}w  
alcohol duty 酒精税 K{>O. 5  
alienation 让与;让渡;转让 ^"+cJ)  
alimony 生活费;赡养费 AD?^.<  
All Ordinaries Index [AOI] 所有普通股指数 rT}d<c Sf  
all risks 全险;综合险 o`j%$K4?5  
All Sales Record for Stock Market 《股票市场成交报告》 (DK pJCx  
Allied Capital Resources Limited 新联财务有限公司 J(/ eR,ak  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 on&N=TN  
allocation letter 拨款信件 2#W%--  
allocation of fund 分配款项;预留款项 )vGRfFjw_  
allocation of profit 利润分配;溢利分配 Qn%*kU0X  
allocation warrant 拨款令 5I(` s#O  
allotment 分配;配股 ;N"XW=F4e  
allotment notice 股份配售通知;配股通知 S%xGXmZ  
allotment of shares 股份分配 [TO:- 8$.  
allowable 可获宽免;免税的 3y 3 U`Mo  
allowable business loss 可扣除的营业亏损 ~T4 =Id  
allowable expenses 可扣税的支出 Z/x<U.B  
allowance 免税额;津贴;备抵;准备金 JG}U,{7(  
allowance for debts 债项的免税额 xI:;%5{LN  
allowance for depreciation by wear and tear 耗损折旧免税额 ( v ~/glf  
allowance for funeral expenses 殡殓费的免税额 Z^GriL  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 #2HygS  
allowance for repairs and outgoings 修葺及支出方面的免税额 aeBth{  
allowance to debtor 给债务人的津贴 1NOz $fW  
alteration of capital 资本更改 'OX6e Y5  
alternate trustee 候补受托人 S-f3rL[?  
amalgamation 合并 2,QkktJLo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H V   
ambit of charges 征税范围;收费范围 g\ *gHHa  
amended valuation 经修订的估值 P<4jY?.  
American Commodities Exchange 美国商品交易所 R?&S]?H  
American Express Bank Limited 美国运通银行 [Q 2t,tQx  
American Stock Exchange 美国证券交易所 [[ s k  
amortization 摊销 Qn*c<:  
amount due from banks 存放银行同业的款项 T. ` %1S  
amount due from banks abroad 存放海外银行同业的款项 U5Ho? `<  
amount due from holding companies 控股公司欠款 >MP PYVn7  
amount due from local banks 存放本港银行同业的款项 O &w$  
amount due to banks 银行同业的存款 $yFur[97C  
amount due to banks abroad 海外银行同业的存款 06Hn:IT18  
amount due to holding companies 控股公司存款 3&?Tc|F+  
amount due to local banks 本港银行同业的存款 BxZop.zwE(  
amount due to outport banks 外埠银行同业的存款 vCpi|a_eCu  
amount for note issue 发行纸币的款额 ([9h.M6v  
amount of bond 担保契据的款额 .PAkW2\#  
amount of consideration 代价款额 i*U\~CZjT  
amount of contribution 供款数额 VJR'B={h  
amount of indebtedness 负债款额 ]7u8m[@  
amount of principal of the loan 贷款本金额 .ySesN: C~  
amount of rates chargeable 应征差饷数额 XIp9=jhSR  
amount of share capital 股本额 1  yzxA(  
amount of sums assured 承保款额 )Y *?VqZn  
amount of variation 变动幅度 *V"cu  
amount of vote 拨款数额 s~]nsqLt9p  
amount payable 应付款额 '}rDmt~  
amount receivable 应收款额 ,-b{oS~u  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 vy"Lsr3  
analysis 分析 ;!~;05^iD  
ancillary risk 附属风险 M"9 zK[cz  
annual account 周年帐目;周年帐目报表;年度决算;年结 G8;S`-D1a,  
annual accounting date 年结日期 rf`Br\g8  
annual allowance 每年免税额;年积金;年度津贴;年津 =AKW(v  
annual balance 年度余额 ^g[])2",  
annual disposable income 每年可动用收入 +pcj8K%  
annual estimates 周年预算 HRb_ZJz  
annual fee 年费 %cm5Z^B1"  
annual general meeting 周年大会 (bo bKr  
annual growth rate 年增率;每年增长率 1I@4xC #X  
annual long-term supplement 长期个案每年补助金 M5x!84  
annual pensionable emolument 可供计算退休金的年薪 pz$$K?  
annual report 年报 _N-7H\hF  
Annual Report on the Consumer Price Index 《消费物价指数年报》 v;RQVH;,  
annual return 周年报表;周年申报表;每年报税表格 Kq S2  
Annual Return Rules 《周年报表规则》  !gk\h  
annual review of consumer prices 每年消费物价回顾 Fb``&-Qm:  
annual roll-forward basis 逐年延展方式 0zTv'L  
annual salary 年薪 <7jb4n<  
annual statement 年度报表;年度决算表 yav)mO~QU6  
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 c^6`"\X^g  
annuitant 年金受益人 T*{zL  
annuity 年金 R/Y/#X^b  
annuity contract 年金合约 Cir =(  
annuity on human life 人寿年金  CMg83  
antecedent debt 先前的债项 rvmI 8  
ante-dated cheque 倒填日期支票 )-QNWN H  
anticipated expenditure 预期开支 18n84RkI9  
anticipated net profit 预期纯利 W8P**ze4)  
anticipated revenue 预期收入 R Nv<kw  
anti-inflation measure 反通货膨胀措施 HJ'93,  
anti-inflationary stance 反通货膨胀立场 ZK ?x_`w  
apparent deficit 表面赤字  R_N<j  
apparent financial solvency 表面偿债能力 nEp'l.T  
apparent partner 表面合伙人 |,7J!7T(I  
application for personal assessment 个人入息课税申请书 @LE?XlhD  
application of fund 资金应用 LQh\j|e9  
application to release as liquidator and to destruct the books of accounts and documents F d\XDc[g  
申请免除清盘人职务及毁灭帐簿与文件 V?O%kd  
appointed actuary 委任精算师 JyqFFZ&  
appointed auditor 委任核数师;委任审计师 jo|q,t  
appointed trustee 委任的受托人 ;OPCBdr  
appointer 委任人 Z*TW;h0ZQ3  
apportioned pro rata 按比例分摊 {fb~`=?  
apportionment 分配;分摊 j0%0yb{-^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 \G=E%aK  
apportionment formula 分摊方程式 dI 5sqM:  
apportionment of estate duty 遗产税的分摊 /-hF<oNQ  
appraisal 估价;评估 L|2COX  
appreciable growth 可观增长 dikWk  
appreciable impact 显着影响 dq8 /^1P  
appreciable increase 可观增长 p;7 4 +q  
appreciation 增值;升值 23f[i<4e  
appreciation against other currencies 相对其他货币升值 PPqTmx5S  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 X<m%EXvV  
appreciation tax 增值税 xk*3,J6BK  
appropriation 拨款;拨用;拨付 !Q(xOc9>Ug  
appropriation account 拨款帐目 h/fCCfO,  
Appropriation Bill 拨款法案 kr*c?^b  
appropriation-in-aid system 补助拨款办法 >b ["T+  
approved assets 核准资产 5j{@2]i  
approved basket stock 认可一篮子证券 Asl H V@K  
approved budget 核准预算 L@z !,r,  
approved charitable donation 认可慈善捐款 r;XQ i  
approved charitable institution 认可慈善机构 Uo @NK  
approved currency 核准货币;认可货币 E?XCL8NC  
approved estimates 核准预算 bF KP V%`  
approved estimates of expenditure 核准开支预算 jccW8g~ ~  
approved overseas insurer 核准海外保险人 +_g T|vlU  
approved overseas trust company 核准海外信托公司 jSFN/C.9h  
approved pooled investment fund 核准汇集投资基金 )T64(_TE  
approved provident fund scheme 认可公积金计划 {IMzR'PN  
approved provision 核准拨款 0lRH Yu  
approved redeemable share 核准可赎回股份 Z8&C-yCC  
approved regional stock 认可地区性证券 w}.'Tebu  
approved retirement scheme 认可退休金计划 [Kj:~~`T   
approved subordinated loan 核准附属贷款 I:e2sE ":  
arbitrage 套戥;套汇;套利 f)zg&Ib  
arbitrageur 套戥者;套汇者 F3Y>hs):7  
arbitrary amount 临时款项 @"I#b99  
arrangement 措施;安排;协定 BY0|exW  
arrears 欠款 YSV,q@I&1  
arrears of pay 欠付薪酬 )KqR8UO  
arrears of revenue 逾期未收税款;逾期未收的帐项 X}*o[;2G  
articles of association 组织章程;组织细则;组织章程细则 5|R2cc|"9  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 q`aY.dD=O  
ascertainment of profit 确定利润 y@M}T{,/  
"Asia Clear" “亚洲结算系统” 3\KII9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 <c ovApx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ~}5Ml_J$,l  
Asian Development Fund [ADF] 亚洲发展基金 30_un  
Asian dollar bond 亚洲美元债券 u3wC}Zo  
Asian dollar market 亚洲美元市场 ;-?ZI$  
Asian dollar rate 亚洲美元利率 {}pqxouE  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 kppRQ Q*[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +?iM$}8!U  
asked price 沽盘;喊价;索价;卖方报价 <s-@!8*(  
assessable income 应评税入息 Uxemlp%%*  
assessable loss 应评税亏损 ,8I AhQa  
assessable profit 应评税利润 qP"JNswI_  
assessable value 应评税值 X[Ek'=}  
assessed profit 估定利润 =4e=wAO(i  
assessed value 经评估价值 -L9R&r#_e  
assessment 评税;评定;估价;评税单 8'lhp2#h  
assessment number 评税编号;估价编号 DLYZsWA,  
assessment of additional tax 补加税评税 n r>{ uTa  
assessment of performance 业绩评估;实绩评价 @LKG\zYBu  
Assessor 评税主任 _g 4 /%  
asset price bubbles 资产价格泡沫 (L5'rNk  
asset-backed securities 具资产保证的证券 F36ViN\b  
assets accretion 资产增值 yb{Q,Dz  
assets and liabilities 资产与负债 I/Jp,~JT*  
assets betterment statement 资产递增表;资产改进表 r%l%yCH  
assets lending 实物放款;有抵押贷款 d=Do@) m|  
assets of the company passing on the death 死者去世时转移的公司资产 cIr1"5POXK  
assets pledged as security for liabilities 用作负债抵押的资产 wz+5 8(  
assets portfolio 资产投资组合 d_C4B  
assets price 资产价格 t;!]z-Y>  
assets quality 资产质素 h)_Gxe"x  
assets realization 资产变现 dPx<Dz;  
assets refinancing arrangement 资产再集资安排 ?Y{^un  
assets securitization 资产证券化 8},<e>q  
assets situated outside Hong Kong 在香港以外地方的资产 T;4` wB8@  
assets stripping 削减资产;拆卖资产 kz0=GKic  
assets value 资产值 2Nn1-wdhb  
assignee 承让人 HB7(  
assignment 转让;转让书;转让契 -k&{nD|  
assignment of interest 权益转让 m`$>:B  
assignment of letters patent and trade mark 专利证书及商标转让 V+qJrZ ,i  
assignment of property 物业转让;物业转让书 g6g$nY@Jm  
assignment right 转让权 hoR=%pC*  
assignor 转让人 #jZ@l3  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 {KDgK  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9U)t@b  
associate member 附属会员 ahtYSz_FM  
associated body corporate 相联法人团体 V-_/(xt*  
associated company 相联公司;联属公司 8*yo7q&  
associated corporation 相联法团 WE[m@K[CR  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] UQ3@@:L_  
公认会计师公会〔英国〕 kwHqvO!G  
Association of Futures Exchange Brokers 香港期货经纪协会 VkpHzr[k  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 b(RB G  
association of underwriters 承保人组织 Mi}I0yhVm  
assumption of control 接管  gt_X AH  
assurance 担保;保险;转易;转易书 A)z PaXZ  
assurance of interest 权益的转易 *v rW A  
at 19XX price 按一九XX年价格计算 !\0F.*   
at a discount 按赔价计算;按贴水价格计算;打折扣 fYhR#FVI  
at a premium 按溢价计算;按升水价格计算 D#7_T KX  
at call 通知付款;按通知 T;!ukGoFP  
at constant market price 按固定市价计算 i u1KRuaF[  
at constant price 按固定价格计算 GVG!sM mnX  
at cost 按成本计算 8PBU~mr  
at current market price 按当时市价计算;按现时市价计算 r!$'!lCR  
at current price 按当时价格计算;按现时价格计算 9k:W1wgH1  
at factor cost 按要素成本计算;按生产要素成本计算 /zG +]  
at money-of-the-day price 按付款当日价格计算 gcg>Gjp  
at or better 按指定或较佳价位〔买卖指令〕 i_u {5 U;  
at par 按面值计算;平价 2L2 VVO  
at sight 见票即付 1n'$Ji7  
at the close 按收市盘 =3|pHc hJ4  
at the opening 按开市盘 &Vt2be*  
attestation 见证;见证条款 &xiOTkqB  
at-the-money option 平价期权 ;cI#S%uvpn  
attorney 受权人;受托代表人 i-,D_   
attornment 新拥有人承认书 d=XpO*v,[  
attributable profit 可归属利润 dC` tN5  
attributable share value 可归属股份价值 )C {h1 `  
Auckland Stock Exchange 奥克兰证券交易所 pp~3@_)b  
auction 拍卖 ]4Y/xi-  
auctioneer 拍卖商 !:"-:O}>=,  
audit 审计;核数 SY,I >-%  
Audit Commission 审计署 a}KK{Vqo`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] `l/:NF  
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〕 xQJIM.  
audit review 帐目审查 VLsh=v   
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 XDk'2ycv  
audited account 审计帐目;经审计的帐目 H&X:!xa5  
audited annual account 经审计的周年帐目 ATXF,o1  
audited balance sheet 经审计的资产负债表 F>dwLbnb  
auditor 核数师;核数主任;审计师 :N@U[Wx0A  
auditor's certificate 核数师证明书;审计师证明书 %bP~wl~  
auditor's report 核数师报告;审计师报告 MZ|\S/  
Aussie bond 澳元债券 Yb[n{.%/g  
austerity budget 紧缩预算 d/{Q t  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 53 @oP  
Australia All Ordinaries Index 澳洲所有普通股票指数 (*,8KLV_i  
Australian Dollar [AUD] 澳元 )O3jQ_q=  
Australian Options Market 澳大利亚期权市场 QjA&IZEC  
Australian Securities Commission 澳洲证券事务监察委员会 -Z%F mv8  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 u7;`4P:o@  
Australian Stock Exchange 澳大利亚证券交易所 99e*]')A%  
Austrian Schilling [ATS] 奥地利先令 XFW5AP  
authentication 认证;鉴证 HU &)  
authority to purchase 委托购买证;委购书 HG2GZ}~^1  
authorization 认可;核准;授权;授权书 [yw%ih)  
authorization by direction 指示授权 _Vjpw,  
authorization by instruction 指令授权 GQN98Y+h  
authorization by warrant 令状授权 lhqQ CV  
authorization of unit trust 单位信托的认可 nr OqH  
authorized agent 指定代理人 k(P3LJcYQ  
authorized capital 法定资本 -bypuMQ-p  
authorized clerk 出市员 ~TDzq -U)  
authorized dealer 认可交易商 4`nqAX~'f  
authorized financial institution 认可财务机构 ?6i;)eIOI  
authorized fund 认可基金 3AURzU  
authorized fund house 获授权的基金公司;认可基金公司 }YQ:6I  
authorized institution 认可机构 &=6%>  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <cYp~e%xIw  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 &hayR_F9  
authorized insurer 获授权保险人;获认可承保人 cd!|Ne>fe  
authorized investment 特准投资项目 .nEs:yn  
authorized person 获授权人 Is13:  
authorized representative 获授权代表 2H[ ; v+  
authorized share capital 法定股本 {Eu'v$c!  
automated quotation system 自动报价系统 T2wv0sHlt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {XtoiI  
自动交易系统〔香港期货交易所有限公司〕 ~r<p@k=.#0  
automatic adjustment mechanism 自动调整机制 q7,^E`5EgU  
automatic adjustment system 自动调整系统 <_9!  
Automatic Clearing House 自动票据交换所 s~^*+kq  
automatic exchange rates accumulation system 自动化汇率累集系统 6xHi\L  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :zlpfm2  
automatic teller machine [ATM] 自动柜员机 Ah-8"`E  
autopay 自动转帐 xf/m!b"p  
available assets 可用资产 Fn!SGX~kx$  
available fiscal reserve 现存财政储备 ibJl;sJ  
available profit 可用利润 %e{(twp  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 f =o4I2Y[  
average 平均;平均数;海损 <Nex8fiJ9  
average basic salary 平均基本薪金 pI>*u ]x  
average consumer expenditure 平均消费开支;一般消费开支 "u;YI=+  
average cost 平均成本 vM`7s[oAK  
average cost of land production 增辟土地平均成本 JSgpb ?(  
average daily turnover 平均每日成交额 =}v ;1m  
average daily wage rate 平均每日工资率 h* s`^W3  
average expenditure pattern 平均开支模式 :uo[&&c  
average growth rate 平均增长率 EKuSnlTXba  
average net fixed assets 固定资产平均净值 IIxJqGN:  
average of relatives 相对价格平均数 e_/x&a(i8  
average price 平均价格 s~J=<)T*6  
average propensity to consume 平均消费倾向;一般消费倾向 WmNYO,>  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0z`/Hn  
average rate 平均率 VD$ Eb  
average revenue 平均收入;平均收益 mV?&%>*(f  
average stock 平均库存;平均存货 rJQ=9qn\  
average yearly rent 平均年租 Jx$iwu  
avoidance of double taxation 避免双重课税 R"+wih  
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 \9)#l#m  
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