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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: {gl-tRC3  
A share A股;甲类股份 |]DZc/  
abatement of tax 减税;减扣免税额 {O#=%o[  
ABN AMRO Bank N.V. 荷兰银行 K8{ j oh  
above-the-line expenditure 线上项目支出;经常预算支出 .%3bXK+F  
above-the-line receipt 线上项目收入;经常预算收入 mT5d[lz  
ABSA Asia Limited 南非联合亚洲有限公司 W<yh{u&,  
absolute change 绝对数值变更 Q5r cPU>A  
absolute expenditure 实际开支 W!I"rdo;V  
absolute guideline figure 绝对准则数字 o&g=Z4jj<  
absolute interest 绝对权益 6<NaME  
absolute order of discharge 绝对破产解除令 29 u"\f a  
absolute profit margin 绝对利润幅度 $WnK  
absolute value 实值;绝对值 #@Zz Bf  
absolutely vested interest 绝对既得权益 > zh%CF$  
absorbed cost 已吸收成本;已分摊成本 v@`#!iu  
absorption 吸收;分摊;合并 6,uW{l8L  
absorption rate 吸收率;摊配率;分摊率 s[h'W~  
ACB Finance Limited 亚洲商业财务有限公司 }@4m@_gR?  
acceptable form of reciprocity 合理的互惠条件 }0?642 =-  
acceptable rate 适当利率;适当汇率 +KDB^{  
acceptance agreement 承兑协议 <|Bh;;  
acceptance for honour 参加承兑 O9A.WSJ >}  
acceptor 承兑人;接受人;受票人 d4[M{LSl  
acceptor for honour 参加承兑人 0Apdhwk~  
accident insurance 意外保险 ~y_TT5+ 3  
Accident Insurance Association of Hong Kong 香港意外保险公会 +uKlg#wqc  
accident insurance scheme 意外保险计划 :74^?  
accident year basis 意外年度基准 ( E&}SI~  
accommodation 通融;贷款 2y#4rl1Utx  
accommodation bill 通融票据;空头票据 C#p$YQf  
accommodation party 汇票代发人 N+b" LZc  
account balance 帐户余额;帐户结余 Ne@Iv)g?  
account book 帐簿 gx4`pH;B\  
account collected in advance 预收款项 =i Rc&  
account current book 往来帐簿 kxhvy,t  
account of after-acquired property 事后取得的财产报告 "X>Z!>  
account of defaulter 拖欠帐目 0+;.T1?  
account payable 应付帐款 %D\TLY  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 /Y:_qsO1  
account receivable 应收帐款 el.;T*Wn  
account receivable report 应收帐款报表 B~lrd#qC  
account statement 结单;帐单;会计财务报表 _,NL;66=[  
account title 帐户名称;会计科目 W*u Yb|0  
accountant's report 会计师报告 "Hg.pDNZ  
Accountant's Report Rules 会计师报告规则 :bW}*0b-  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]Tf.KUm  
Accounting Arrangements 《会计安排》 ):+n!P  
accounting basis 会计基础 d vkA-9  
accounting by Official Receiver 破产管理署署长呈交的帐目 QT9(s\u  
Accounting Circular 《会计通告》 p44d&9  
accounting class 会计类别 4kT|/ bp  
accounting date 记帐日期;会计结算日期 g*b%  
accounting for money 款项核算 %$Wt"~WE"O  
Accounting Officer 会计主任 C z4"[C`;  
accounting period 会计报告期;会计期 EfcoJgX  
accounting policy 会计政策;会计方针 ^;<s"TJ(m)  
accounting practice 会计惯例 PsEm(.z  
accounting principle 会计准则 E xc`>Y q  
accounting record 会计记录 cA`R~o"  
accounting report 会计报告 R5r )01  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >UE_FC*u  
Accounting Society of China 中国会计学会 EW0H"YIC  
accounting statement 会计报表 r{#od 7;  
accounting system 会计制度;会计系统 w1rB"rB?  
accounting transaction 会计事项;帐务交易 ZJ 8~f  
accounting treatment 会计处理 W.-[ceM  
accounting year 会计年度 X"y rA;,o  
accretion 增值;添加 rV"<1y:g  
accrual 应计项目;应累算数目 ,@/b7BVv  
accrual basis 应计制;权责发生制 `U#*O+S-^  
accrual basis accounting 应计制会计;权责发生制会计 2l{g$44  
accrue 应累算;应计 "T<Q#^m  
accrued benefit 应累算利益 |5Mhrb4.  
accrued charges 应计费用 uz&CUvos  
accrued cumulative preference share dividend 应累算的累积优先股股息 R6h(mPYA  
accrued expenses 应累算费用 I/Hwf  
accrued interest payable 应付利息;应计未付利息 O!hg@[\B+  
accrued interest receivable 应收利息;应计未收利息 z62e4U][  
accrued right 累算权益 >9Fs)R]P  
accruing profit 应累算的利润  |UZ#2  
accumulated fiscal reserve 累积财政储备 d\3L.5]X  
accumulated profit 累积利润;滚存溢利 xQ* U9Wt;T  
accumulated reserve 累积储备 6;l{9cRgc  
accumulation of surplus income 累积收益盈余 Jv1.Yz  
acquired assets 既得资产 x!{5.#  
acquisition 收购;购置;取得 YCj"^RC^  
acquisition cost 购置成本 ?2 u_E "  
acquisition expenses 购置费用 >+7+ gSD#:  
acquisition of 100% interest 收购全部股权 d@b"tb}R  
acquisition of control 取得控制权 \Bw9%P~ G  
acquisition of fixed assets 购置固定资产 f%an<>j^w  
acquisition of shell “买壳” G=jdb@V/?  
acquisition price 收购价 WT;=K0W6&  
act of God 天灾 Qa5<go{  
acting partner 执事合伙人 9 @!Og(l  
active market 买卖活跃的市场;交投畅旺的市场;旺市 LU?X|{z  
active partner 积极参与的合伙人 c`#E#  
active trading 交投活跃 ]V6<h Psi  
actual circulation 实际流通 Ib*l{cxN  
actual cost 实际成本 @8HTC|_vX  
actual expenditure 实际开支;实际支出 5MQD:K2  
actual income 实际入息;实际收入;实际收益 [j?n}D@L  
actual market 现货市场 U!XC-RA3 _  
actual price 现货价;实际价格 SWz+.W{KQ"  
actual profit 实际利润 a^~T-;_V  
actual quotation 实盘;实际价位;实际报价 UkG|5P`  
actual year basis 按实际年度计算 "e69aAA,  
actuals 实货 q+19EJ(  
actuarial investigation 精算调查 Zi|MWaA.f  
actuarial principle 精算原则 Zuo7MR  
actuarial report 精算师报告 {<\nl#}5S  
Actuarial Society of Hong Kong 香港精算学会 I .p26  
actuarial valuation 精算师估值 y{uRh>l  
actuary 精算师 V.XHjHT  
ad referendum agreement 暂定协议;有待覆核的协定 6ALf`:  
ad valorem duty 从价税;按值征税 js^@tgf$x&  
ad valorem duty system 从价税制 oA(jtX[(  
ad valorem fee 从价费 ^e"BY(  
ad valorem tariff 从价关税 0<>I\UN0b  
additional allowance 额外免税额 Tt `|26/  
additional amount for unexpired risk 未过期风险的额外款额 z;zy k  
additional assessable profit 补加应评税利润 sw[1T_S>  
additional assessment 补加评税 L oe!@c  
additional commitment 额外承担 |n \HxU3  
additional commitment vote 额外承担拨款 (8?t0}#t  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 H2BD5  
additional dependent parent allowance 供养父母额外免税额 9b``l-rO  
additional provision 额外拨款 f+}? $'  
additional stamp duty 附加印花税 6;dQ#wmg  
additional tax 补加税罚款;补加税款 $LRvPan`  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -w1U /o.  
adjudged bankrupt 被裁定破产 0F8y8s  
adjudicated bankrupt 裁定破产人 V9`VF O  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 kUUN2  
adjudication of bankruptcy 裁定破产;宣告破产 E b-?wzh  
adjudication of insolvency 裁定无力偿还债务 ~= lm91W  
adjusted actual 经调整的实数;调整后的实数 ^+F@KXn L  
adjusted current assets 经调整的流动资产;调整后的流动资产 <K=:_  
adjusted figure 经调整的数字;调整后的数额 O"<D0xzF?  
adjusted liabilities 经调整的负债;调整后的负债 )TP 1i  
adjusted loss 经调整的亏损;调整后的亏损 %Nwap~=H;  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 -7fsfcGM$  
adjusted profit 经调整的利润;调整后的利润 B[Fx2r`0  
adjusted surplus 经调整的盈余额;调整后的盈余额 R^iF^IB  
adjusted value 经调整的价值;调整后的价值 M9.jJf  
adjustment 调整;修订;理算〔保险〕 H1yl88K  
adjustment centre 调剂中心 mQ;b'0&  
adjustment lag 调整过程的时间差距;调整时差 f$Nz).(  
adjustment mechanism 调整机制 Pp7}|/  
adjustment of loss 亏损调整 I5mnV<QA^  
adjustment process 调整过程;调整程序 Dkay k  
adjustment range 调整幅度 EA7 8&  
administered exchange rate 受管制汇率 7"yA~e,l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 skh6L!6*<  
administration expenses 行政费用 a9j f7r1  
administration fee 手续费;行政费 w=vK{h#8  
administration in bankruptcy 破产管理 fJBp,{0  
administration order 遗产管理令 yd$_XW p?\  
administrator 管理人;遗产管理人 a}|B[b  
administrator of the estate 遗产管理人 R+Dx#Wn I  
admission of debt 债项承认书 'H`aQt+  
admission of proof 接纳债权证明 e[$=5U~c  
advance 放贷款项;垫付款项;预支款项;预付款项 8)s}>:}  
advance account 暂支帐目;预付款帐户 3Wa^:8N  
advance compensation 预付补偿金 mDEO$:A  
advance from shareholder 股东垫款 Di5eD,N  
advance pending reimbursement 预支以待日后付还 ry\Nm[SQ  
advanced economy 先进经济体系 7;:R\d6iL  
advancement 预付;预付财产 &|'1.^f@;E  
advances warrant 垫款令 #K.OJJaG  
advancing 贷出 W=|sy-N{2  
adverse balance 逆差 *IG} /O.VT  
adverse exchange 逆汇 $ jWe!]ASU  
advertisement addressed to shareholders 在报章刊登的致股东通告 )cJ9YKKy  
advice for collection 托收通知书 *v 1hMk  
advice of drawing 提款通知书;汇票通知书 u27K 0}  
advice of payment 付款通知 +)k%jIi!  
Advisory Committee [Securities and Futures Commission] =e=sK'NvD  
谘询委员会〔证券及期货事务监察委员会〕 3.Z}2F]  
Advisory Committee on Diversification 经济多元化谘询委员会 .t*MGUg  
affidavit 誓章;遗产申报誓章 FloCR=^H  
affidavit of no receipt 述明无收款的誓章 8iaP(*J  
affiliate 联号;联营公司;附属公司 rz+)z:u  
affiliated company 附属公司;联号;联营公司 l tE`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Eyv%"+>  
affordability 负担能力 u|&"l  
African Development Bank [AfDB] 非洲开发银行 Hphvsre<  
after-acquired property 事后取得的财产 0"o%=i;  
after-hours dealing 市后交易 M>nplHq   
after-tax profit 税后盈利;税后利润;税后溢利 48vKUAzx`  
agency agreement 代理协议 S+ gzl#r  
agency expenses 代理机构的开支 )ZC0/>R  
agency fee 代理费 .;&c<c|  
Agency Law 《代理法》 FpN>T  
agent 代理人;承销人 89e<,f`h  
agent of company 公司代理人 F`IV9qv  
agent's fee 代理人费;经纪费 |re)]%A?Fu  
aggregate 总计;总数;总体数字 1 41@$mMzE  
aggregate amount 总款额;总额 P /|2s  
aggregate assets and liabilities 总体资产与负债 J5e  
aggregate at constant price 按固定价格计算的总体数字 hg[ob+"  
aggregate demand 总需求 %"B+;{y(5  
aggregate gross position 总持仓量 hC2@Gq  
aggregate limit 总限额 ! eXDN  
aggregate of salaries tax 合计薪俸税 d#xi_L!  
aggregate performance 总体表现;总体业绩 _Cn[|E  
aggregate supply 总体供应 zO)A_s.6K  
aggregate surplus 总盈余 0`VA} c  
aggregate total 整体总额 Mhp6,JL  
aggregate value 总值;合计价值 @px2/x  
aggregated basis 合计基准 1ml>  
aggregated net chargeable income 合计应课税入息实额 *;@V5[^3I?  
aggregation 合并计算;合计;总和 W: R2e2  
aggregation of incomes of husband and wife 夫妇入息合并计算 k|Mj|pqA  
aggregation of property 财产的总和 RG[b+Qjn  
agio 差价;贴水 qp$Td<'Y  
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》 Qau\6p>^  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment  #~QkS_  
《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》 xc{$=>'G  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment m%au* 0p  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 LgFF+z  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment qM%l  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {WJ9!pA!lk  
agreement for a settlement 授产协议 w6FtDl$  
agreement for assignment 转让协议 P(AcDG6K  
agreement for sale 售卖协议;买卖协议 v d A 3  
agreement for sale and purchase 买卖协议 U?BuV  
agreement for the payment of interest 支付利息协议 =E$Hq4I  
agreement for the repayment of money 还款协议 _voU^-  
agreement of reinsurance 再保险协议 $bSnbU <  
Agricultural Bank of China 中国农业银行 T6_LiB @  
air passenger departure tax 飞机乘客离境税 )vWI{Q]r  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,xmL[Yk,  
airport tax 机场税 6j uNn}  
alcohol duty 酒精税 H|@R+  
alienation 让与;让渡;转让 $}_a`~u  
alimony 生活费;赡养费 vk;]9o j*  
All Ordinaries Index [AOI] 所有普通股指数 %*J'!PC9n  
all risks 全险;综合险 0P)"_x_  
All Sales Record for Stock Market 《股票市场成交报告》 JR>v  
Allied Capital Resources Limited 新联财务有限公司 c*R?eLt/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 3>O=d>  
allocation letter 拨款信件 (.[HE ~ s?  
allocation of fund 分配款项;预留款项 U&x)Q  
allocation of profit 利润分配;溢利分配 ~d5f]6#`  
allocation warrant 拨款令 q8 jI y@  
allotment 分配;配股 oMdqg4HUF  
allotment notice 股份配售通知;配股通知 2x3%*r$  
allotment of shares 股份分配 wP-BaB$_  
allowable 可获宽免;免税的 Y243mq-  
allowable business loss 可扣除的营业亏损 L{)*evBL  
allowable expenses 可扣税的支出 R/5@*mv{  
allowance 免税额;津贴;备抵;准备金 P:Nj;Cxh  
allowance for debts 债项的免税额 Y9^;TQ+#  
allowance for depreciation by wear and tear 耗损折旧免税额 xn1=@0 a  
allowance for funeral expenses 殡殓费的免税额 ZDffR: An  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 En&`m  
allowance for repairs and outgoings 修葺及支出方面的免税额 |,ws3  
allowance to debtor 给债务人的津贴 M$L ; -T  
alteration of capital 资本更改 [OTZ"XQLI  
alternate trustee 候补受托人 )GgO=J:o  
amalgamation 合并 .MUoNk!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ZP*(ZU@j=Z  
ambit of charges 征税范围;收费范围 PO1|l-v<Yq  
amended valuation 经修订的估值 Fh[Gq  
American Commodities Exchange 美国商品交易所 -%I 0Q  
American Express Bank Limited 美国运通银行 Dx:2/"v  
American Stock Exchange 美国证券交易所 U_\3preF  
amortization 摊销 CEOD$nYc  
amount due from banks 存放银行同业的款项 GJLe733o  
amount due from banks abroad 存放海外银行同业的款项 `)Z+]5:  
amount due from holding companies 控股公司欠款 DMeP9D  
amount due from local banks 存放本港银行同业的款项 )2lzPK t  
amount due to banks 银行同业的存款 ?|}%A9   
amount due to banks abroad 海外银行同业的存款 .|d2s  
amount due to holding companies 控股公司存款 Fqr}zR)  
amount due to local banks 本港银行同业的存款 Ic!8$NhRS  
amount due to outport banks 外埠银行同业的存款 L"Vi:zdp  
amount for note issue 发行纸币的款额 T1Gy_ G/  
amount of bond 担保契据的款额 ;Nfd  
amount of consideration 代价款额 ;giW  
amount of contribution 供款数额 e/S^Rx4W  
amount of indebtedness 负债款额 I{rW+<)QGC  
amount of principal of the loan 贷款本金额 ^TWMYF-  
amount of rates chargeable 应征差饷数额 )cF1?2  
amount of share capital 股本额 E 0k1yA  
amount of sums assured 承保款额 7E 4Xvg+c  
amount of variation 变动幅度 !`UHr]HJ  
amount of vote 拨款数额 .WeP]dX%:f  
amount payable 应付款额 %BV 2 q  
amount receivable 应收款额 )'pc1I  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 :f9O3QA  
analysis 分析 c+_F}2)  
ancillary risk 附属风险 0qdgt  
annual account 周年帐目;周年帐目报表;年度决算;年结 heF<UMI  
annual accounting date 年结日期 B%~D`[~?  
annual allowance 每年免税额;年积金;年度津贴;年津 \@%sX24D  
annual balance 年度余额 ~-dL #;  
annual disposable income 每年可动用收入 jjbw+  
annual estimates 周年预算 u=mJI*  
annual fee 年费 k~P{Rm;F  
annual general meeting 周年大会 ~C;1}P%9x  
annual growth rate 年增率;每年增长率 OI0tgkG  
annual long-term supplement 长期个案每年补助金 W5#5RK"uX  
annual pensionable emolument 可供计算退休金的年薪 ga#Yd}G^~3  
annual report 年报 |N^z=g P[  
Annual Report on the Consumer Price Index 《消费物价指数年报》  ~wX4j  
annual return 周年报表;周年申报表;每年报税表格 NEY b-#v  
Annual Return Rules 《周年报表规则》 h3z=tu['  
annual review of consumer prices 每年消费物价回顾 xQKD1#y  
annual roll-forward basis 逐年延展方式 }zK/43Vx  
annual salary 年薪 P#8 ]m(  
annual statement 年度报表;年度决算表 IQ9jTkW l  
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 9S _N*wC.  
annuitant 年金受益人 J&<uP)<  
annuity 年金  4hzS  
annuity contract 年金合约 q^.\8zFf  
annuity on human life 人寿年金 GiF})e}  
antecedent debt 先前的债项 02_37!\  
ante-dated cheque 倒填日期支票 vU|.Gw  
anticipated expenditure 预期开支 NbDfD3 1GK  
anticipated net profit 预期纯利 #"Wh$x%  
anticipated revenue 预期收入 #_zd`s3k  
anti-inflation measure 反通货膨胀措施 Qey6E9eCA  
anti-inflationary stance 反通货膨胀立场 C6"bGA  
apparent deficit 表面赤字 4Pm+0=E   
apparent financial solvency 表面偿债能力 Aj22t   
apparent partner 表面合伙人 WecJ^{g>r{  
application for personal assessment 个人入息课税申请书 *C0gpEf9S  
application of fund 资金应用 CYxrKW l:'  
application to release as liquidator and to destruct the books of accounts and documents e>oE{_e  
申请免除清盘人职务及毁灭帐簿与文件  fK$N|r  
appointed actuary 委任精算师 _:tclBc8R  
appointed auditor 委任核数师;委任审计师 @3 UVl^T  
appointed trustee 委任的受托人 =XT'D@q~W  
appointer 委任人 ,;_D~7L  
apportioned pro rata 按比例分摊 N,><,7!q$,  
apportionment 分配;分摊 0 CJ4]mYl  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 E?& x5?  
apportionment formula 分摊方程式 bhFAt1h  
apportionment of estate duty 遗产税的分摊 l5jW`cl1  
appraisal 估价;评估 v7l4g&  
appreciable growth 可观增长 }PR^Dj.  
appreciable impact 显着影响 (\^)@Y  
appreciable increase 可观增长 Gn ]%'lrg'  
appreciation 增值;升值 BBg&ZIYEh  
appreciation against other currencies 相对其他货币升值 C~5-E{i  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 E9Q?@'h  
appreciation tax 增值税 MKuy?mri~  
appropriation 拨款;拨用;拨付 qwb`8o  
appropriation account 拨款帐目 -CTsB)=\,  
Appropriation Bill 拨款法案 ]/d4o  
appropriation-in-aid system 补助拨款办法 <?TJ-   
approved assets 核准资产 >%"Q]p  
approved basket stock 认可一篮子证券 vd5"phn 3  
approved budget 核准预算 3x 9O(;k  
approved charitable donation 认可慈善捐款 zn4Yo  
approved charitable institution 认可慈善机构 t?-7Z6  
approved currency 核准货币;认可货币 F C= %_y  
approved estimates 核准预算 n.m6n*sf7  
approved estimates of expenditure 核准开支预算 }/Wd9x  
approved overseas insurer 核准海外保险人  MRB>(}  
approved overseas trust company 核准海外信托公司 + njE  
approved pooled investment fund 核准汇集投资基金 ;'Pi(TA)  
approved provident fund scheme 认可公积金计划 n ^T_pqV?X  
approved provision 核准拨款 (VPT% l6  
approved redeemable share 核准可赎回股份 Yg;g!~   
approved regional stock 认可地区性证券 q5$z:'zE  
approved retirement scheme 认可退休金计划 %;.|?gR  
approved subordinated loan 核准附属贷款 %5_eos&<^)  
arbitrage 套戥;套汇;套利 X-Sso9/q.  
arbitrageur 套戥者;套汇者 EO|r   
arbitrary amount 临时款项 zN\~v  
arrangement 措施;安排;协定 NRS!Ox  
arrears 欠款 @"~Mglgw  
arrears of pay 欠付薪酬 N_vVEIO9  
arrears of revenue 逾期未收税款;逾期未收的帐项 7eh|5e$@  
articles of association 组织章程;组织细则;组织章程细则 mf26AIlkQ  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 y>S.B/ d  
ascertainment of profit 确定利润 tVhY=X{N?  
"Asia Clear" “亚洲结算系统” OpwZTy}1}  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 t[6g9e$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ;+-$=l3[a  
Asian Development Fund [ADF] 亚洲发展基金 ]|q\^k)JU  
Asian dollar bond 亚洲美元债券 6'Sc=;;:  
Asian dollar market 亚洲美元市场 Po[u6K2&  
Asian dollar rate 亚洲美元利率 tUmI#.v   
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 b8 J\Lm|J  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 `>fN? He  
asked price 沽盘;喊价;索价;卖方报价 JlsRP  
assessable income 应评税入息 kWfNgu$xK  
assessable loss 应评税亏损 t|*PC   
assessable profit 应评税利润 EX>|+zYL  
assessable value 应评税值 bOCdf"!g  
assessed profit 估定利润 dXh@E 7  
assessed value 经评估价值 1Tn!.E *  
assessment 评税;评定;估价;评税单 E<3hy  
assessment number 评税编号;估价编号 3zb;q@JV  
assessment of additional tax 补加税评税 AW LKve_  
assessment of performance 业绩评估;实绩评价 %r5&CUE5?  
Assessor 评税主任 Y2Mti- \  
asset price bubbles 资产价格泡沫 s)HbBt-  
asset-backed securities 具资产保证的证券 o'Q)V  
assets accretion 资产增值 ^zGgvFf>  
assets and liabilities 资产与负债 W%09.bF  
assets betterment statement 资产递增表;资产改进表 ]lF'o&v]  
assets lending 实物放款;有抵押贷款 jlER_I]  
assets of the company passing on the death 死者去世时转移的公司资产 :^SpKe(7  
assets pledged as security for liabilities 用作负债抵押的资产 ->}K-n ),  
assets portfolio 资产投资组合 ( $3j  
assets price 资产价格 wLD/#Hfi7  
assets quality 资产质素 [;VNuF  
assets realization 资产变现 ^(8 i` `V  
assets refinancing arrangement 资产再集资安排 &86km FA  
assets securitization 资产证券化 1){1 HK  
assets situated outside Hong Kong 在香港以外地方的资产 +a sJV1a  
assets stripping 削减资产;拆卖资产 t8s1d  
assets value 资产值 5(MWgC1  
assignee 承让人 >TsJ0E?3x  
assignment 转让;转让书;转让契 %^"Tz,f  
assignment of interest 权益转让 IxCEE5+`%  
assignment of letters patent and trade mark 专利证书及商标转让 .i/]1X*;r^  
assignment of property 物业转让;物业转让书 (0W%Y Z!&  
assignment right 转让权 i^uC4S~  
assignor 转让人  zUqiz  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 )dLESk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i{VjSWq  
associate member 附属会员 ja~b5Tf9  
associated body corporate 相联法人团体 @( 9#\%=  
associated company 相联公司;联属公司 #hd<5+$U}l  
associated corporation 相联法团 JBE'B Q@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] /,5`#Gte_  
公认会计师公会〔英国〕 >w9)c|  
Association of Futures Exchange Brokers 香港期货经纪协会 eEn_aX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bm1ngI1oI  
association of underwriters 承保人组织 5v~Y>  
assumption of control 接管 $'X*L e@k  
assurance 担保;保险;转易;转易书 tZa)sbz  
assurance of interest 权益的转易 B>o\;)l3O  
at 19XX price 按一九XX年价格计算 vD) LRO Z  
at a discount 按赔价计算;按贴水价格计算;打折扣 v%&f00  
at a premium 按溢价计算;按升水价格计算 1q~U3'l:$  
at call 通知付款;按通知 !j4C:L3F  
at constant market price 按固定市价计算 "JVz v U]  
at constant price 按固定价格计算 D +)6#i Y  
at cost 按成本计算 S:vv*5  
at current market price 按当时市价计算;按现时市价计算 )X\.Xr-6q  
at current price 按当时价格计算;按现时价格计算 5DyN=[b  
at factor cost 按要素成本计算;按生产要素成本计算 c ~YD|l  
at money-of-the-day price 按付款当日价格计算 ^V_acAuS^  
at or better 按指定或较佳价位〔买卖指令〕 V{Idj\~Jh  
at par 按面值计算;平价 KN~E9oGs  
at sight 见票即付 X >%2\S  
at the close 按收市盘 ]qXHalHY  
at the opening 按开市盘 FTCp3g  
attestation 见证;见证条款 -ihF)^"a  
at-the-money option 平价期权 Lj(hk @  
attorney 受权人;受托代表人 )dF(5,y)  
attornment 新拥有人承认书 P>pkLP} Vo  
attributable profit 可归属利润 R_vZh|  
attributable share value 可归属股份价值 ) 0AE*S  
Auckland Stock Exchange 奥克兰证券交易所 =]xNpX)  
auction 拍卖 .1I];Cy0D  
auctioneer 拍卖商 r'&9'rir2  
audit 审计;核数 9aZ3W<N`M  
Audit Commission 审计署 kc8GnKM&mc  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q(k$HP  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 wc bs-arH  
audit review 帐目审查 Cqg}dXn'  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 2y_rsu\  
audited account 审计帐目;经审计的帐目 J~gfMp.  
audited annual account 经审计的周年帐目 f`A  
audited balance sheet 经审计的资产负债表 r-N2*uYtu  
auditor 核数师;核数主任;审计师 f,M$>!$V  
auditor's certificate 核数师证明书;审计师证明书 AV d  
auditor's report 核数师报告;审计师报告 @dCu]0oNI  
Aussie bond 澳元债券 ^#3$C?d  
austerity budget 紧缩预算  TWx<)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 YXI DqTA+  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^ ?tAt3dMI  
Australian Dollar [AUD] 澳元 mkE*.I0=  
Australian Options Market 澳大利亚期权市场 IH~H6US  
Australian Securities Commission 澳洲证券事务监察委员会 1uV_C[:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 d'[aOH4}  
Australian Stock Exchange 澳大利亚证券交易所 c_ygwO3.Q  
Austrian Schilling [ATS] 奥地利先令 n#J$=@  
authentication 认证;鉴证 N8D'<BUC  
authority to purchase 委托购买证;委购书 3<mv9U(  
authorization 认可;核准;授权;授权书 /=e[(5X|O  
authorization by direction 指示授权 z(\H.P#  
authorization by instruction 指令授权 bq(*r:`"  
authorization by warrant 令状授权 -'}iK6  
authorization of unit trust 单位信托的认可 cC}s5`  
authorized agent 指定代理人 TdQ^^{SRp  
authorized capital 法定资本 :!}zdeRJ  
authorized clerk 出市员 3gabk/  
authorized dealer 认可交易商 .k*2T<p$rC  
authorized financial institution 认可财务机构 @{CpC  
authorized fund 认可基金 e#nTp b  
authorized fund house 获授权的基金公司;认可基金公司 l?FNYvL  
authorized institution 认可机构 cF(9[8c{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 wd#AA#J;*  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 'h= >ej*  
authorized insurer 获授权保险人;获认可承保人 0x`:jz`  
authorized investment 特准投资项目 CIaabn  
authorized person 获授权人 #[[p/nAy}A  
authorized representative 获授权代表 !k s<VJh  
authorized share capital 法定股本 vy#c(:UQR  
automated quotation system 自动报价系统 YD+C1*c!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] O,OGq0c  
自动交易系统〔香港期货交易所有限公司〕 ;XtDz  
automatic adjustment mechanism 自动调整机制 ]cA~%$c89s  
automatic adjustment system 自动调整系统 =OHDp7GXO>  
Automatic Clearing House 自动票据交换所 d.} rn"(z  
automatic exchange rates accumulation system 自动化汇率累集系统 8U(a&G6gn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  C|lMXp\*  
automatic teller machine [ATM] 自动柜员机 unX^MPpw  
autopay 自动转帐 }jk^M|Z"Oz  
available assets 可用资产 >u/yp[Ky  
available fiscal reserve 现存财政储备 (w^&NU'e  
available profit 可用利润 ` q@~78`  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 EV(/@kN2  
average 平均;平均数;海损 A!Yqj~  
average basic salary 平均基本薪金 ^CE:?>a$  
average consumer expenditure 平均消费开支;一般消费开支 *ap#*}r!Nk  
average cost 平均成本 [`b{eLCFX]  
average cost of land production 增辟土地平均成本 VuBp$H(U  
average daily turnover 平均每日成交额  mPD'"  
average daily wage rate 平均每日工资率 uf>w*[m5  
average expenditure pattern 平均开支模式 @'rO=(-b  
average growth rate 平均增长率 % (.PRRI  
average net fixed assets 固定资产平均净值 3PEs$m9e  
average of relatives 相对价格平均数 .^NV e40O  
average price 平均价格 (\I =v".  
average propensity to consume 平均消费倾向;一般消费倾向 }I10hy~W  
average propensity to save 平均储蓄倾向;一般储蓄倾向 qB:`tHy  
average rate 平均率 Hb$q}1+y  
average revenue 平均收入;平均收益 mzw*6e2T  
average stock 平均库存;平均存货 kL3=7t^ 1  
average yearly rent 平均年租 & vIKNGJ^  
avoidance of double taxation 避免双重课税 a,E;R$[!  
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 M@K[i*e  
( BGipX4  
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