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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: _4) t  
A share A股;甲类股份 8tSY|ME  
abatement of tax 减税;减扣免税额 sE&nEc  
ABN AMRO Bank N.V. 荷兰银行 #2i$:c~  
above-the-line expenditure 线上项目支出;经常预算支出 lz>00B<Z  
above-the-line receipt 线上项目收入;经常预算收入 Bj4c_YBte  
ABSA Asia Limited 南非联合亚洲有限公司 vkJyD/;=  
absolute change 绝对数值变更 `:7r5}(^  
absolute expenditure 实际开支 kM4z %  
absolute guideline figure 绝对准则数字 e@V J-s  
absolute interest 绝对权益 |DW^bv  
absolute order of discharge 绝对破产解除令 2~/`L=L  
absolute profit margin 绝对利润幅度 XdDQ$'*X  
absolute value 实值;绝对值 SujEF` "  
absolutely vested interest 绝对既得权益 CC!`fX6z>h  
absorbed cost 已吸收成本;已分摊成本 Pi=FnS  
absorption 吸收;分摊;合并 aWimg6q  
absorption rate 吸收率;摊配率;分摊率 |-vyhr 0  
ACB Finance Limited 亚洲商业财务有限公司 0vLx={i  
acceptable form of reciprocity 合理的互惠条件 1J1Jp|j.  
acceptable rate 适当利率;适当汇率 *A!M0TK?i,  
acceptance agreement 承兑协议 A4(L47^  
acceptance for honour 参加承兑 XM!oN^  
acceptor 承兑人;接受人;受票人 DZL(G [  
acceptor for honour 参加承兑人 i 7T#WfF  
accident insurance 意外保险 }2S!;swg+  
Accident Insurance Association of Hong Kong 香港意外保险公会 6!0NFP~b  
accident insurance scheme 意外保险计划 <<S4l~"o  
accident year basis 意外年度基准 cd,'37pZ  
accommodation 通融;贷款 cHr]{@7Cs  
accommodation bill 通融票据;空头票据 YIW9z{rrs  
accommodation party 汇票代发人 XsJ`x  
account balance 帐户余额;帐户结余 'X+aYF }Ye  
account book 帐簿 H#GR*4x  
account collected in advance 预收款项 pW8?EGO@  
account current book 往来帐簿 (9( xJ)  
account of after-acquired property 事后取得的财产报告 %P1zb7:8  
account of defaulter 拖欠帐目 *IbDA  
account payable 应付帐款 Y<POdbg  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 z5({A2q  
account receivable 应收帐款 hoBFC1  
account receivable report 应收帐款报表 #]+BIr`  
account statement 结单;帐单;会计财务报表 4d@0v n{  
account title 帐户名称;会计科目 FEhBhv|m  
accountant's report 会计师报告 rMWvW(@@D  
Accountant's Report Rules 会计师报告规则 o/,%rA4  
accounting and auditing procedure 会计与审计程序;会计与核数程序 PT,*KYF_O"  
Accounting Arrangements 《会计安排》 ,e$RvFB  
accounting basis 会计基础 < hy!B4  
accounting by Official Receiver 破产管理署署长呈交的帐目 D_<B^3w )  
Accounting Circular 《会计通告》 JfJ ln[  
accounting class 会计类别 +1qvT_  
accounting date 记帐日期;会计结算日期 'p[6K'Uq5  
accounting for money 款项核算 l]DRJ  
Accounting Officer 会计主任 *vBhd2HO  
accounting period 会计报告期;会计期 o|n;{zT"  
accounting policy 会计政策;会计方针 J%ws-A?6rN  
accounting practice 会计惯例 h\#4[/  
accounting principle 会计准则 C`Vuw|Xl  
accounting record 会计记录 1G`5FU  
accounting report 会计报告 IA1O]i S  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 W!8$:Ih_Z  
Accounting Society of China 中国会计学会 UE_>@_T  
accounting statement 会计报表 BSy4 d>  
accounting system 会计制度;会计系统 :W&kl UU"  
accounting transaction 会计事项;帐务交易 GPAC0K^p  
accounting treatment 会计处理 vr47PM2al  
accounting year 会计年度 }T902RL0  
accretion 增值;添加 vQXF$/S  
accrual 应计项目;应累算数目 myXGMN$i  
accrual basis 应计制;权责发生制 Jt8M;Yk  
accrual basis accounting 应计制会计;权责发生制会计 P >0S ZP  
accrue 应累算;应计 Brg0:5H   
accrued benefit 应累算利益 ]lJ#|zd8o  
accrued charges 应计费用 ArX*3  
accrued cumulative preference share dividend 应累算的累积优先股股息 Jp)PKS ![  
accrued expenses 应累算费用 nC/T$ #G  
accrued interest payable 应付利息;应计未付利息 \K9Y@jnr  
accrued interest receivable 应收利息;应计未收利息 (ce)A,;  
accrued right 累算权益 p(4Ek"  
accruing profit 应累算的利润 -=rGN"(M _  
accumulated fiscal reserve 累积财政储备 /s)It  
accumulated profit 累积利润;滚存溢利 )`5-rm~*  
accumulated reserve 累积储备 D//58z&  
accumulation of surplus income 累积收益盈余 O{]}{Ss  
acquired assets 既得资产 {XhpxJ__  
acquisition 收购;购置;取得 )}w-;HX  
acquisition cost 购置成本 2s 9U&  
acquisition expenses 购置费用 +f]I7e:qp  
acquisition of 100% interest 收购全部股权 ?\Y7]_]/  
acquisition of control 取得控制权 0x'Fi2=`  
acquisition of fixed assets 购置固定资产 $3#oA.~R/  
acquisition of shell “买壳” R'K /\   
acquisition price 收购价 ~c1~) QzZ  
act of God 天灾 u_WW uo  
acting partner 执事合伙人  ;XYfw)  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3kJSz-_M  
active partner 积极参与的合伙人 T^ xp2cZ  
active trading 交投活跃 H'EBe;ccM  
actual circulation 实际流通 #2.C$  
actual cost 实际成本 5hCfi  
actual expenditure 实际开支;实际支出 mn<ea&  
actual income 实际入息;实际收入;实际收益 *LmzGF|  
actual market 现货市场 U_B`SS  
actual price 现货价;实际价格 T?__  
actual profit 实际利润 ~;I{d7z,;  
actual quotation 实盘;实际价位;实际报价 mOjl0n[To]  
actual year basis 按实际年度计算 -IV-"-6(  
actuals 实货 AQ.q?'vE)  
actuarial investigation 精算调查 0XIrEwm@%  
actuarial principle 精算原则 S;vZXgyN?  
actuarial report 精算师报告 Xw^:<Nx:  
Actuarial Society of Hong Kong 香港精算学会 DUm/0q&  
actuarial valuation 精算师估值 QQ,w:OjA0  
actuary 精算师 )>=|oY3  
ad referendum agreement 暂定协议;有待覆核的协定 )^^}!U#|e  
ad valorem duty 从价税;按值征税 ~>$(5 s2  
ad valorem duty system 从价税制 ER$~kFE2yP  
ad valorem fee 从价费 kS7T'[d  
ad valorem tariff 从价关税 ~ YZi"u  
additional allowance 额外免税额  -gS/  
additional amount for unexpired risk 未过期风险的额外款额 VxAR,a1+n  
additional assessable profit 补加应评税利润 z#&qWO  
additional assessment 补加评税 uoBPi[nK  
additional commitment 额外承担 RzSN,bL R  
additional commitment vote 额外承担拨款 p7O4CP>9[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 p/s5[>N  
additional dependent parent allowance 供养父母额外免税额 CV7.hF<  
additional provision 额外拨款 z!j`Qoh?V9  
additional stamp duty 附加印花税 wA)R7%&  
additional tax 补加税罚款;补加税款 XlNB9\"5  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 s*}d`"YvH  
adjudged bankrupt 被裁定破产 0$49X  
adjudicated bankrupt 裁定破产人 PsD]gN5"  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 sAc)X!}  
adjudication of bankruptcy 裁定破产;宣告破产 0P53dF  
adjudication of insolvency 裁定无力偿还债务 BQ&h&57K  
adjusted actual 经调整的实数;调整后的实数 gzdgnF2  
adjusted current assets 经调整的流动资产;调整后的流动资产 8|Y^z_C  
adjusted figure 经调整的数字;调整后的数额 8i"{GGVC  
adjusted liabilities 经调整的负债;调整后的负债 {gi"ktgk  
adjusted loss 经调整的亏损;调整后的亏损 1Kebl  
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 veE8 N~0N.  
adjusted profit 经调整的利润;调整后的利润 kp;MNRc  
adjusted surplus 经调整的盈余额;调整后的盈余额 Z#W`0G>'  
adjusted value 经调整的价值;调整后的价值 L,X6L @Q  
adjustment 调整;修订;理算〔保险〕 9k"nx ,"  
adjustment centre 调剂中心 +~/zCJ;F  
adjustment lag 调整过程的时间差距;调整时差 \J\1i=a-=  
adjustment mechanism 调整机制 CblL1q8  
adjustment of loss 亏损调整 f%auz4CZz  
adjustment process 调整过程;调整程序 m :^,qC  
adjustment range 调整幅度 Ox43(S0~  
administered exchange rate 受管制汇率 )5V1H WjU  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;j_#,Da9<  
administration expenses 行政费用 %F/tbXy{  
administration fee 手续费;行政费 'Ph;:EMj  
administration in bankruptcy 破产管理 C"mb-n 7s  
administration order 遗产管理令 KoXXNJax  
administrator 管理人;遗产管理人 J<zg 'Jk^  
administrator of the estate 遗产管理人 I~T?tm  
admission of debt 债项承认书 bFx?HM.AGW  
admission of proof 接纳债权证明 q{JD]A:  
advance 放贷款项;垫付款项;预支款项;预付款项 FRF}V@~  
advance account 暂支帐目;预付款帐户 "Ii!)n,  
advance compensation 预付补偿金 *AN#D?X_  
advance from shareholder 股东垫款 )*JTxMQ  
advance pending reimbursement 预支以待日后付还 g%[Ruugu  
advanced economy 先进经济体系 IH0^*f  
advancement 预付;预付财产 9VY_gi=vL  
advances warrant 垫款令 #5I "M WA  
advancing 贷出 t[ MRyi)LF  
adverse balance 逆差 ?^+|V,<  
adverse exchange 逆汇 q B 2#EsZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 lJ,s}l7  
advice for collection 托收通知书 |O+binq  
advice of drawing 提款通知书;汇票通知书 \%^3Izsc  
advice of payment 付款通知 LOYv%9$0*p  
Advisory Committee [Securities and Futures Commission] e)bqE^JP  
谘询委员会〔证券及期货事务监察委员会〕 M*{e e0\`r  
Advisory Committee on Diversification 经济多元化谘询委员会 |ZKchd8Yq  
affidavit 誓章;遗产申报誓章 ~gDtj&F  
affidavit of no receipt 述明无收款的誓章 FxT [4  
affiliate 联号;联营公司;附属公司 6u7HO-aa  
affiliated company 附属公司;联号;联营公司 sR0nY8@F  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 WL~`L!_. A  
affordability 负担能力 K=>/(s Wiq  
African Development Bank [AfDB] 非洲开发银行 i! nl%%  
after-acquired property 事后取得的财产 %?$"oWmenS  
after-hours dealing 市后交易 eK@Y] !lz  
after-tax profit 税后盈利;税后利润;税后溢利 p5'\< gQ  
agency agreement 代理协议 u60l-  
agency expenses 代理机构的开支 Z n!SHj  
agency fee 代理费 #WG(V%f]  
Agency Law 《代理法》 OWkK]O  
agent 代理人;承销人 {gn[ &\  
agent of company 公司代理人 [6tQv<}^  
agent's fee 代理人费;经纪费 @'y"D  
aggregate 总计;总数;总体数字 $7*Ml)H!9  
aggregate amount 总款额;总额 vtT:c.~d  
aggregate assets and liabilities 总体资产与负债 m1hf[cg  
aggregate at constant price 按固定价格计算的总体数字 *\>2DUu\`  
aggregate demand 总需求 , $=V  
aggregate gross position 总持仓量 ,5*4%*n\  
aggregate limit 总限额 j?(QieBH  
aggregate of salaries tax 合计薪俸税 fe$WR~  
aggregate performance 总体表现;总体业绩 ),Rj@52l  
aggregate supply 总体供应 &_6:TqJ  
aggregate surplus 总盈余 f<'C<xnf  
aggregate total 整体总额 G7<X l}  
aggregate value 总值;合计价值 Tk:y>P!%a  
aggregated basis 合计基准 KP(Bu0S  
aggregated net chargeable income 合计应课税入息实额 %"6IAt  
aggregation 合并计算;合计;总和 NlMx!f>b%/  
aggregation of incomes of husband and wife 夫妇入息合并计算 o_5@R+&  
aggregation of property 财产的总和 s'^#[%EgB  
agio 差价;贴水 &Hqu`A/^  
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》 rG]Xgq"   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment a`uT'g[*  
《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》 \CGcP  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1XKk~G"D  
《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》 Sm,$~~iq}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }R x%&29&  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {%Y7]*D  
agreement for a settlement 授产协议 ;sf/tX  
agreement for assignment 转让协议 +A3 H#'  
agreement for sale 售卖协议;买卖协议 a*8}~p,  
agreement for sale and purchase 买卖协议 HKwGaCj`  
agreement for the payment of interest 支付利息协议 |"< I\Vs:  
agreement for the repayment of money 还款协议 !|/fVWH  
agreement of reinsurance 再保险协议 uI[*uAR  
Agricultural Bank of China 中国农业银行 )em.KbsPPF  
air passenger departure tax 飞机乘客离境税 GwULtRa/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 -iHhpD9"X  
airport tax 机场税 T_-MSXhA  
alcohol duty 酒精税 IY&a!  
alienation 让与;让渡;转让 ;z>YwRV  
alimony 生活费;赡养费 on\\;V_/Q  
All Ordinaries Index [AOI] 所有普通股指数 ;~J~g#  
all risks 全险;综合险 _<7FR:oBZ  
All Sales Record for Stock Market 《股票市场成交报告》 L9@jmh*E  
Allied Capital Resources Limited 新联财务有限公司 UK,P?_e  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 K/-D 5U  
allocation letter 拨款信件 [1U_c*;i  
allocation of fund 分配款项;预留款项 DvCt^O*  
allocation of profit 利润分配;溢利分配 /WfxI>v  
allocation warrant 拨款令 vo-{3]u#=  
allotment 分配;配股 :Eyv==  
allotment notice 股份配售通知;配股通知 5,Y2Lzr  
allotment of shares 股份分配 K;PpS*!  
allowable 可获宽免;免税的 2'U9!. o  
allowable business loss 可扣除的营业亏损 >e;f{  
allowable expenses 可扣税的支出 O~el2   
allowance 免税额;津贴;备抵;准备金 Q:\hh=^  
allowance for debts 债项的免税额 bRK9Qt#3  
allowance for depreciation by wear and tear 耗损折旧免税额 Tjqn::~D  
allowance for funeral expenses 殡殓费的免税额 `^kST><  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 (Nahtx!/9  
allowance for repairs and outgoings 修葺及支出方面的免税额 %"zJsYQ!  
allowance to debtor 给债务人的津贴 Biwdb  
alteration of capital 资本更改 $5r,Q{;$  
alternate trustee 候补受托人 -wfV  
amalgamation 合并 }TW=eu~  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !*gAGt_  
ambit of charges 征税范围;收费范围 >``GDjcJ  
amended valuation 经修订的估值 v2{s2kB=  
American Commodities Exchange 美国商品交易所 |Y11sDa9h  
American Express Bank Limited 美国运通银行 ]r6bJ 2  
American Stock Exchange 美国证券交易所 Bl];^W^P  
amortization 摊销 mtHz6+  
amount due from banks 存放银行同业的款项 $@)d9u cd  
amount due from banks abroad 存放海外银行同业的款项 HV.7IyBA^  
amount due from holding companies 控股公司欠款 X;:xGZ-oY  
amount due from local banks 存放本港银行同业的款项 +kL(lBv'  
amount due to banks 银行同业的存款 ltR^IiA}  
amount due to banks abroad 海外银行同业的存款 <4,?lZ  
amount due to holding companies 控股公司存款 }o- P   
amount due to local banks 本港银行同业的存款 8B/9{8  
amount due to outport banks 外埠银行同业的存款 uw!|G>  
amount for note issue 发行纸币的款额 "S:N- Tf%U  
amount of bond 担保契据的款额 8A.7=C' z  
amount of consideration 代价款额 }HorR2(`N  
amount of contribution 供款数额 #+0 R!Y  
amount of indebtedness 负债款额 F.D1;,x  
amount of principal of the loan 贷款本金额 c^IEj1@}'?  
amount of rates chargeable 应征差饷数额 (qN(#~  
amount of share capital 股本额 H@' @xHv  
amount of sums assured 承保款额 ;[ueNP%*y|  
amount of variation 变动幅度 I/jr` 3Mj  
amount of vote 拨款数额 4 G[hU4L  
amount payable 应付款额 Yur)_m  
amount receivable 应收款额 @/L. BfTz  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 u0b-JJ7)BQ  
analysis 分析 sEyl\GL  
ancillary risk 附属风险 S45>f(!  
annual account 周年帐目;周年帐目报表;年度决算;年结 TP::y  
annual accounting date 年结日期 j:3Hm0W3  
annual allowance 每年免税额;年积金;年度津贴;年津 h+D=/:B  
annual balance 年度余额 YWrY{6M  
annual disposable income 每年可动用收入 .`N` M9  
annual estimates 周年预算 {1|7N GQ  
annual fee 年费 ZF (=^.gc  
annual general meeting 周年大会 %)Dd{|c  
annual growth rate 年增率;每年增长率 QL18MbfqP  
annual long-term supplement 长期个案每年补助金 )fc"])&8  
annual pensionable emolument 可供计算退休金的年薪 yW?%c#9D  
annual report 年报 bU`yymf{L  
Annual Report on the Consumer Price Index 《消费物价指数年报》 {+9\o ~  
annual return 周年报表;周年申报表;每年报税表格 n9!3h?,g  
Annual Return Rules 《周年报表规则》 [)>8z8'f  
annual review of consumer prices 每年消费物价回顾 %0]b5u  
annual roll-forward basis 逐年延展方式 [_b='/8  
annual salary 年薪 }Xv1KX'  
annual statement 年度报表;年度决算表 1iL xXd  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }F6b ]  
annuitant 年金受益人 XF$]KA L0  
annuity 年金 T k&9Klo  
annuity contract 年金合约 %nf=[f  
annuity on human life 人寿年金 g8A{aHb1}  
antecedent debt 先前的债项 !13 /+ u  
ante-dated cheque 倒填日期支票 %5?-g[  
anticipated expenditure 预期开支 &W// Ox )f  
anticipated net profit 预期纯利 iGVb.=)  
anticipated revenue 预期收入 9?chCO(@  
anti-inflation measure 反通货膨胀措施 .MARF  
anti-inflationary stance 反通货膨胀立场 _4B iF?1  
apparent deficit 表面赤字 ^) ^|;C\`  
apparent financial solvency 表面偿债能力 W r7e_  
apparent partner 表面合伙人 _kX/LR"L+  
application for personal assessment 个人入息课税申请书 5XO'OSdYq  
application of fund 资金应用 eAKQR  
application to release as liquidator and to destruct the books of accounts and documents !&p:=}s  
申请免除清盘人职务及毁灭帐簿与文件 U] -@yx  
appointed actuary 委任精算师 h_G Bx|c  
appointed auditor 委任核数师;委任审计师 W;]U P$5l  
appointed trustee 委任的受托人 ./y[<e  
appointer 委任人 ]V^.!=gh$  
apportioned pro rata 按比例分摊 6v O)s!b  
apportionment 分配;分摊 X3iRR{< @  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Ds,"E#?  
apportionment formula 分摊方程式 h=r< B\Pa  
apportionment of estate duty 遗产税的分摊 P3ev 4DL  
appraisal 估价;评估 N%|Vzc  
appreciable growth 可观增长 fUKdC \WL  
appreciable impact 显着影响 LY:?OGh  
appreciable increase 可观增长 ?mfWm{QTt  
appreciation 增值;升值 A<X :K nl  
appreciation against other currencies 相对其他货币升值 RdvTtXg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c&?a ,fpb  
appreciation tax 增值税 m3Z}eC8LK  
appropriation 拨款;拨用;拨付 X8n/XG~_  
appropriation account 拨款帐目 &t|V:_?/x  
Appropriation Bill 拨款法案 AYu'ptDNr  
appropriation-in-aid system 补助拨款办法 G^@Jgx3n  
approved assets 核准资产 ?WtG|w  
approved basket stock 认可一篮子证券 @j2*.ee  
approved budget 核准预算 HT=Am  
approved charitable donation 认可慈善捐款 Yn]y d1  
approved charitable institution 认可慈善机构 P| P fG=  
approved currency 核准货币;认可货币 ( WtE`f;Q  
approved estimates 核准预算 _6S b.9m  
approved estimates of expenditure 核准开支预算 >c\v&k>6.  
approved overseas insurer 核准海外保险人 .O%1)p  
approved overseas trust company 核准海外信托公司 CSqb)\8Oi*  
approved pooled investment fund 核准汇集投资基金 q '{<c3&  
approved provident fund scheme 认可公积金计划 /0&:Yp=>  
approved provision 核准拨款 r,@X>_}  
approved redeemable share 核准可赎回股份 2G}7R5``9  
approved regional stock 认可地区性证券 4[CBW  
approved retirement scheme 认可退休金计划 <Bb<?7q$ld  
approved subordinated loan 核准附属贷款 n5* {hi  
arbitrage 套戥;套汇;套利 Fp6[W5>(-  
arbitrageur 套戥者;套汇者 +'Y( V&  
arbitrary amount 临时款项 +6M+hO]  
arrangement 措施;安排;协定 0H&U=9'YT  
arrears 欠款 XvkI +c  
arrears of pay 欠付薪酬 d7tD|[(J  
arrears of revenue 逾期未收税款;逾期未收的帐项 SAE '?_  
articles of association 组织章程;组织细则;组织章程细则 K!D!b'|bb  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +s(IQt  
ascertainment of profit 确定利润 Q'Kik5I  
"Asia Clear" “亚洲结算系统” dIfs 8%kl  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 6|>\&Y!Q  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9H, &nET  
Asian Development Fund [ADF] 亚洲发展基金 &G@-yQ  
Asian dollar bond 亚洲美元债券 KgTGxCH  
Asian dollar market 亚洲美元市场 kl3S~gE4@  
Asian dollar rate 亚洲美元利率 )\D40,p  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e]*=sp!T  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _QMHPRELk  
asked price 沽盘;喊价;索价;卖方报价 _?]BVw  
assessable income 应评税入息 fByh";<`P  
assessable loss 应评税亏损 l88a#zUQDN  
assessable profit 应评税利润 &c<}++'h  
assessable value 应评税值 @FdCbPl$  
assessed profit 估定利润 JfP\7  
assessed value 经评估价值 @+\S!o3m  
assessment 评税;评定;估价;评税单 8}?Y;>s\  
assessment number 评税编号;估价编号 )lDIzLp  
assessment of additional tax 补加税评税 L^ #<HQ  
assessment of performance 业绩评估;实绩评价  kulQR>u  
Assessor 评税主任 hr!f: D  
asset price bubbles 资产价格泡沫 n@07$lY@;  
asset-backed securities 具资产保证的证券 T:g4D z*2\  
assets accretion 资产增值 X!#i@V  
assets and liabilities 资产与负债 ss0'GfP  
assets betterment statement 资产递增表;资产改进表 Vyt~OTI\  
assets lending 实物放款;有抵押贷款 nvs}r%1'5  
assets of the company passing on the death 死者去世时转移的公司资产 VkTlPmr  
assets pledged as security for liabilities 用作负债抵押的资产 qv0 DrL,3  
assets portfolio 资产投资组合 iy.%kHC  
assets price 资产价格 @ Zgl>  
assets quality 资产质素 3gI[]4lRH  
assets realization 资产变现 Z?~d']XD  
assets refinancing arrangement 资产再集资安排 e:GgA  
assets securitization 资产证券化 Id.Z[owC`Y  
assets situated outside Hong Kong 在香港以外地方的资产 rxy{a  
assets stripping 削减资产;拆卖资产 |:e|~sism  
assets value 资产值 H ?`)[#  
assignee 承让人 +F7<5YW&(  
assignment 转让;转让书;转让契 3?*M{Y|  
assignment of interest 权益转让 s*)41\V0  
assignment of letters patent and trade mark 专利证书及商标转让 xf^<ec  
assignment of property 物业转让;物业转让书 )p!*c,  
assignment right 转让权 \Sw+]pr~  
assignor 转让人 yK&* ,J |  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ANFg]g.Az  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 NO+ 55n  
associate member 附属会员 {n'qKur xY  
associated body corporate 相联法人团体 n(Q\' ,C  
associated company 相联公司;联属公司 sR>`QIi(a  
associated corporation 相联法团 m,@1LwBH  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] F[7Kw"~J  
公认会计师公会〔英国〕 d@D;'2}Yc  
Association of Futures Exchange Brokers 香港期货经纪协会 X@yr$3vC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 'Wf?elB+  
association of underwriters 承保人组织 [j=,g-EOA  
assumption of control 接管 `dgM|.w5=  
assurance 担保;保险;转易;转易书 !O F?xW  
assurance of interest 权益的转易 :PFx&  
at 19XX price 按一九XX年价格计算 %l8*t$8  
at a discount 按赔价计算;按贴水价格计算;打折扣 4#@W;'  
at a premium 按溢价计算;按升水价格计算 UKKSc>D1  
at call 通知付款;按通知 sw41wj  
at constant market price 按固定市价计算 tIyuzc~U  
at constant price 按固定价格计算 CrNwALx  
at cost 按成本计算 `\/toddUh[  
at current market price 按当时市价计算;按现时市价计算 Y(hW(bd;  
at current price 按当时价格计算;按现时价格计算 uEScAeQXsI  
at factor cost 按要素成本计算;按生产要素成本计算 'n l RY5@2  
at money-of-the-day price 按付款当日价格计算 7>'uj7r]=  
at or better 按指定或较佳价位〔买卖指令〕 e' U"`)S  
at par 按面值计算;平价 "xDx/d8B  
at sight 见票即付 $>'")7z  
at the close 按收市盘 2<[ eD`u  
at the opening 按开市盘 SLJ&{`"7  
attestation 见证;见证条款 '9*5-iO  
at-the-money option 平价期权 Q5p+W  
attorney 受权人;受托代表人 ${eY9-r_%  
attornment 新拥有人承认书 /B,:<&_-  
attributable profit 可归属利润 RHwaJ;:)#  
attributable share value 可归属股份价值 =mHkXHE~:  
Auckland Stock Exchange 奥克兰证券交易所 E7X!cm/2<  
auction 拍卖 m/YH^N0  
auctioneer 拍卖商 >:F,-cx<  
audit 审计;核数 VG<Hw{ c3r  
Audit Commission 审计署 @cuD8<\i  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ka]J^w;a  
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〕 $5TepH0D  
audit review 帐目审查 $=PWT-GIR  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 SUH mBo"}  
audited account 审计帐目;经审计的帐目 o~v_PD[S  
audited annual account 经审计的周年帐目 :W.jNV{e\F  
audited balance sheet 经审计的资产负债表 0T9@,scY  
auditor 核数师;核数主任;审计师 [F/^J|VMV  
auditor's certificate 核数师证明书;审计师证明书 ;dqk@@O"(  
auditor's report 核数师报告;审计师报告 JQ) 4}t  
Aussie bond 澳元债券 gEr4zae  
austerity budget 紧缩预算 Si?$\H*:  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 >aEL;V=}P  
Australia All Ordinaries Index 澳洲所有普通股票指数 G3RrjWtO  
Australian Dollar [AUD] 澳元 dSOlD/c  
Australian Options Market 澳大利亚期权市场 6X@mPj[/  
Australian Securities Commission 澳洲证券事务监察委员会 10C 2=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ;YK!EMM4!h  
Australian Stock Exchange 澳大利亚证券交易所 r-RCe3%g%  
Austrian Schilling [ATS] 奥地利先令 w=f0*$ue+w  
authentication 认证;鉴证 |Z`M*.d+  
authority to purchase 委托购买证;委购书 @gt)P4yE  
authorization 认可;核准;授权;授权书 \8;Qv  
authorization by direction 指示授权 V19e>  
authorization by instruction 指令授权 [_y9"MMwn  
authorization by warrant 令状授权 N#(jK1` y  
authorization of unit trust 单位信托的认可 8{R_6BS  
authorized agent 指定代理人 ! jbEm8bt  
authorized capital 法定资本 )!'n&UxPo$  
authorized clerk 出市员 SU?wFCGT%  
authorized dealer 认可交易商 i(Ip(n  
authorized financial institution 认可财务机构 JN9^fR09G  
authorized fund 认可基金 `9.dgV  
authorized fund house 获授权的基金公司;认可基金公司 I2TD.wuIW  
authorized institution 认可机构 1<xcMn0et  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 KxO/]  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 )46 0 Ed  
authorized insurer 获授权保险人;获认可承保人 rkxW UDl   
authorized investment 特准投资项目 0o=!j3RjH  
authorized person 获授权人 cu[!D}tVU  
authorized representative 获授权代表 5^)?mA  
authorized share capital 法定股本 +yzcx3<  
automated quotation system 自动报价系统 \'n$&PFe  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] {5T0RL{\N  
自动交易系统〔香港期货交易所有限公司〕 Q`H# fS~  
automatic adjustment mechanism 自动调整机制 '5'3_vM  
automatic adjustment system 自动调整系统 \Ut6;  
Automatic Clearing House 自动票据交换所 wA?@v|,dZ  
automatic exchange rates accumulation system 自动化汇率累集系统 [^<SLTev  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'UY[ap  
automatic teller machine [ATM] 自动柜员机 ]EB6+x!G  
autopay 自动转帐 12idM*  
available assets 可用资产  ?qk@cKS  
available fiscal reserve 现存财政储备 g[/^cJHQ  
available profit 可用利润 's)fO#  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 G49Ng|qn  
average 平均;平均数;海损 @ru<4`h  
average basic salary 平均基本薪金 |2z}Xm5\  
average consumer expenditure 平均消费开支;一般消费开支 {tPnj_|n<  
average cost 平均成本 m"n.Dz/S  
average cost of land production 增辟土地平均成本 wD`[5~C{  
average daily turnover 平均每日成交额 >G]?  
average daily wage rate 平均每日工资率 i-`,/e~XT  
average expenditure pattern 平均开支模式 )))2f skZ  
average growth rate 平均增长率 +H7y/#e+3  
average net fixed assets 固定资产平均净值 /:U1!9.y  
average of relatives 相对价格平均数 Z;hyi'rPJ  
average price 平均价格 d-~vR(tU  
average propensity to consume 平均消费倾向;一般消费倾向 F&xv z2G  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ;t}'X[U  
average rate 平均率 ] bIt@GB  
average revenue 平均收入;平均收益 x8Q~VVZr  
average stock 平均库存;平均存货 DlDB=N0@S  
average yearly rent 平均年租 MFv Si  
avoidance of double taxation 避免双重课税 VSh!4z1  
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 7R: WX:  
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