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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: _KM$u>B8  
A share A股;甲类股份 \;B$hT7z*  
abatement of tax 减税;减扣免税额 Zn<(,e  
ABN AMRO Bank N.V. 荷兰银行 Gx h~  
above-the-line expenditure 线上项目支出;经常预算支出 4j@kMe;RjZ  
above-the-line receipt 线上项目收入;经常预算收入 yS uLt@X  
ABSA Asia Limited 南非联合亚洲有限公司 zA'gb'MmW  
absolute change 绝对数值变更 Ef_F#X0#  
absolute expenditure 实际开支 L=$?q/=-  
absolute guideline figure 绝对准则数字 -M1~iOb  
absolute interest 绝对权益 Hc&uE3=%sL  
absolute order of discharge 绝对破产解除令 S QM(8*:X  
absolute profit margin 绝对利润幅度 WJY4>7}{B@  
absolute value 实值;绝对值 R%)2(\  
absolutely vested interest 绝对既得权益 RlslF9f  
absorbed cost 已吸收成本;已分摊成本 j""y2c1  
absorption 吸收;分摊;合并 Y( V3P nH  
absorption rate 吸收率;摊配率;分摊率 LG Y!j_bD  
ACB Finance Limited 亚洲商业财务有限公司 Qw6KX#n  
acceptable form of reciprocity 合理的互惠条件 p-i.ITRS  
acceptable rate 适当利率;适当汇率 |auX*hb9  
acceptance agreement 承兑协议 I_zk'  
acceptance for honour 参加承兑 Vyq#p9Q  
acceptor 承兑人;接受人;受票人 -lP )  
acceptor for honour 参加承兑人 w$b+R8.n)  
accident insurance 意外保险 {7K'<ti  
Accident Insurance Association of Hong Kong 香港意外保险公会 oc3dd"8}@  
accident insurance scheme 意外保险计划 l6 S19Kv  
accident year basis 意外年度基准 e\^g|60f_  
accommodation 通融;贷款 w]W`R.  
accommodation bill 通融票据;空头票据 [V2omSZo  
accommodation party 汇票代发人 ~E<PtDab  
account balance 帐户余额;帐户结余 GTp?)nh^  
account book 帐簿 (pT(&/\8  
account collected in advance 预收款项 co$Hi9JE  
account current book 往来帐簿 z|G|Y 22  
account of after-acquired property 事后取得的财产报告 }rKJeOo^x?  
account of defaulter 拖欠帐目 ,#P,B ;r~  
account payable 应付帐款 &Hlm{FHU  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 k%Ma4_Z  
account receivable 应收帐款 <m Ju v  
account receivable report 应收帐款报表 +3/k/W  
account statement 结单;帐单;会计财务报表 *w'q  
account title 帐户名称;会计科目 SG dfhno;  
accountant's report 会计师报告 aDN6MZM  
Accountant's Report Rules 会计师报告规则 2,8/Cb  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *l>[`U+  
Accounting Arrangements 《会计安排》 IDGQIg  
accounting basis 会计基础 |5}rX!wS4  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~),;QQ,  
Accounting Circular 《会计通告》 j.=UI-&m  
accounting class 会计类别 |<j,Tr1[  
accounting date 记帐日期;会计结算日期 !"`@sd~  
accounting for money 款项核算 Q SHx]*)  
Accounting Officer 会计主任 [l8V<*x%S9  
accounting period 会计报告期;会计期 v+!y;N;Q  
accounting policy 会计政策;会计方针 fCt^FU  
accounting practice 会计惯例 (C-,ljY  
accounting principle 会计准则 DD12pL{QA  
accounting record 会计记录 zz(!t eBC  
accounting report 会计报告 2~G,Ia  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X zi'Lu `  
Accounting Society of China 中国会计学会 IgPV#  
accounting statement 会计报表 d]O_E4X*  
accounting system 会计制度;会计系统 T:K"  
accounting transaction 会计事项;帐务交易 #D|! .I)  
accounting treatment 会计处理 Z/89&Uy`h  
accounting year 会计年度 kfMhw M8kP  
accretion 增值;添加 RLYU\@kK?  
accrual 应计项目;应累算数目 18DTv6?QG  
accrual basis 应计制;权责发生制 a)3O? Y  
accrual basis accounting 应计制会计;权责发生制会计 Vl5SL{+D  
accrue 应累算;应计 5cyddlaat  
accrued benefit 应累算利益 o }9M`[  
accrued charges 应计费用 2Ueq6IuQ  
accrued cumulative preference share dividend 应累算的累积优先股股息 !Y ;H(.A/  
accrued expenses 应累算费用 T[5gom  
accrued interest payable 应付利息;应计未付利息 P &;y] ,)E  
accrued interest receivable 应收利息;应计未收利息 Od0S2hHO  
accrued right 累算权益 Q!4i_)rM  
accruing profit 应累算的利润  ${A5-  
accumulated fiscal reserve 累积财政储备 G0_&gx`  
accumulated profit 累积利润;滚存溢利 ,{.zh&=4  
accumulated reserve 累积储备 U0NOU#  
accumulation of surplus income 累积收益盈余 :V&N\>Wo  
acquired assets 既得资产 [D*J[?yt  
acquisition 收购;购置;取得 uL2"StW  
acquisition cost 购置成本 1*C:h g@  
acquisition expenses 购置费用 Zu\p;!e  
acquisition of 100% interest 收购全部股权 Q0pC4WJ`  
acquisition of control 取得控制权 Q)x?B]b-  
acquisition of fixed assets 购置固定资产 w{k1Y+1  
acquisition of shell “买壳” 1a7!4)\  
acquisition price 收购价 u] F7 0C^~  
act of God 天灾 Ni+3b  
acting partner 执事合伙人 I#"t'=9H  
active market 买卖活跃的市场;交投畅旺的市场;旺市 zq,iLoY[R  
active partner 积极参与的合伙人 iP<k1#k  
active trading 交投活跃 >;&Gz-lm  
actual circulation 实际流通 |HrM_h<X  
actual cost 实际成本 ;EgzC^2e  
actual expenditure 实际开支;实际支出 `^v4zWDK  
actual income 实际入息;实际收入;实际收益 S304ncS|M  
actual market 现货市场 u9TzZ  
actual price 现货价;实际价格 G 6Wx3~  
actual profit 实际利润 ( MB`hk-d  
actual quotation 实盘;实际价位;实际报价 W3^zIj  
actual year basis 按实际年度计算 `d75@0:  
actuals 实货 c5X`_  
actuarial investigation 精算调查 m!rwG(  
actuarial principle 精算原则 F0@Qgk]\  
actuarial report 精算师报告 @@'nit  
Actuarial Society of Hong Kong 香港精算学会 uWUR3n  
actuarial valuation 精算师估值 Dc5bkm  
actuary 精算师 M,crz  
ad referendum agreement 暂定协议;有待覆核的协定 Up<~0  
ad valorem duty 从价税;按值征税 HH"$#T^-  
ad valorem duty system 从价税制 , p_G/ OU  
ad valorem fee 从价费 /nc~T3j  
ad valorem tariff 从价关税 {*N^C@  
additional allowance 额外免税额 ;(K  
additional amount for unexpired risk 未过期风险的额外款额 ! mm5I#s  
additional assessable profit 补加应评税利润 q\a[S*  
additional assessment 补加评税  KR&s?  
additional commitment 额外承担 dSwm|kIa  
additional commitment vote 额外承担拨款  M{] e5+  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 92!JKZe  
additional dependent parent allowance 供养父母额外免税额 Xc\* 9XV:  
additional provision 额外拨款 kt :)W])V  
additional stamp duty 附加印花税 UE^D2u  
additional tax 补加税罚款;补加税款 +AB6lv  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 rFhW^fP/  
adjudged bankrupt 被裁定破产 L'>s(CR  
adjudicated bankrupt 裁定破产人 1<`9HCm  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ;_iPm?Y8  
adjudication of bankruptcy 裁定破产;宣告破产 -<_7\09  
adjudication of insolvency 裁定无力偿还债务 ue@8voZhS/  
adjusted actual 经调整的实数;调整后的实数 WElrk:b  
adjusted current assets 经调整的流动资产;调整后的流动资产 jRofG'  
adjusted figure 经调整的数字;调整后的数额 g]za"U|g  
adjusted liabilities 经调整的负债;调整后的负债 0Qm"n6NQ  
adjusted loss 经调整的亏损;调整后的亏损 j8pFgnQ  
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 _WKJ<dB<  
adjusted profit 经调整的利润;调整后的利润 !/947Rn  
adjusted surplus 经调整的盈余额;调整后的盈余额 DMB"Y,  
adjusted value 经调整的价值;调整后的价值 C*7!dW6  
adjustment 调整;修订;理算〔保险〕 .AXdo'&2i  
adjustment centre 调剂中心 T'8RkDI}-  
adjustment lag 调整过程的时间差距;调整时差 &ik$L!iX  
adjustment mechanism 调整机制 ]pWP?Ws  
adjustment of loss 亏损调整 &} ,*\Oj  
adjustment process 调整过程;调整程序 opdu=i=E  
adjustment range 调整幅度 !6Q`>s]  
administered exchange rate 受管制汇率 \E Z+#3u  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 BjiYv}J  
administration expenses 行政费用 ,*dzJT$k  
administration fee 手续费;行政费 F+Z2U/'a  
administration in bankruptcy 破产管理 Y~az!8j;Z  
administration order 遗产管理令 }&1Iyb  
administrator 管理人;遗产管理人 *wwhZe4V  
administrator of the estate 遗产管理人 y?>#t^  
admission of debt 债项承认书 27>a#vCT  
admission of proof 接纳债权证明 co/7lsW  
advance 放贷款项;垫付款项;预支款项;预付款项 =N_,l'U\^  
advance account 暂支帐目;预付款帐户 9RxO7K  
advance compensation 预付补偿金 *xcP`  
advance from shareholder 股东垫款 ;W0]66&  
advance pending reimbursement 预支以待日后付还 \OcMiuw  
advanced economy 先进经济体系 H>?F8R_iq  
advancement 预付;预付财产 _S"f_W  
advances warrant 垫款令 Y;,Hzmbs6w  
advancing 贷出 l)Zs-V!M^\  
adverse balance 逆差 %fv)7 CRM  
adverse exchange 逆汇 {]^2R>0Q  
advertisement addressed to shareholders 在报章刊登的致股东通告 `@|w>8bMz{  
advice for collection 托收通知书 ?vu_k 'io  
advice of drawing 提款通知书;汇票通知书 >Rt9xP  
advice of payment 付款通知 t^.'>RwW|  
Advisory Committee [Securities and Futures Commission] )Pli})   
谘询委员会〔证券及期货事务监察委员会〕 vBNZ<L\|a  
Advisory Committee on Diversification 经济多元化谘询委员会 }~Q5Y3]#~  
affidavit 誓章;遗产申报誓章 5[4Z=RP  
affidavit of no receipt 述明无收款的誓章 _UkmYZ/  
affiliate 联号;联营公司;附属公司 ) r9b:c\  
affiliated company 附属公司;联号;联营公司 o 7G> y#Y  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 I]X  
affordability 负担能力 cOkgoL" 4  
African Development Bank [AfDB] 非洲开发银行 H?uukmZl  
after-acquired property 事后取得的财产 !%xP}{(7  
after-hours dealing 市后交易 '"'Btxz  
after-tax profit 税后盈利;税后利润;税后溢利 <qhBc:kc  
agency agreement 代理协议 .Pw%DZ'  
agency expenses 代理机构的开支 iITp**l  
agency fee 代理费 C0fmmI0z~  
Agency Law 《代理法》 !8*McO I  
agent 代理人;承销人 Q2/.6O8  
agent of company 公司代理人 ~F w<eY  
agent's fee 代理人费;经纪费 ]TSg!H  
aggregate 总计;总数;总体数字 $b>}C= gt  
aggregate amount 总款额;总额 HM&1y ubh#  
aggregate assets and liabilities 总体资产与负债 qzK("d  
aggregate at constant price 按固定价格计算的总体数字 xQu eE{  
aggregate demand 总需求 /APcL5:=  
aggregate gross position 总持仓量 aI(>]sWJ  
aggregate limit 总限额 ,+._;[k  
aggregate of salaries tax 合计薪俸税 z856 nl  
aggregate performance 总体表现;总体业绩 >|3a 9S  
aggregate supply 总体供应 rGlRAn#?,  
aggregate surplus 总盈余 5j{Np,K  
aggregate total 整体总额 \dq!q=b\  
aggregate value 总值;合计价值 ug *D52?  
aggregated basis 合计基准 s /%:dnij  
aggregated net chargeable income 合计应课税入息实额 zX kx7d8  
aggregation 合并计算;合计;总和 Sdd9Dv?!  
aggregation of incomes of husband and wife 夫妇入息合并计算 Y-p<qL|_  
aggregation of property 财产的总和 \k@Z7+&7  
agio 差价;贴水 dB;3.<S=  
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》 "&lN\&:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Z0ReWrl;`  
《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》 )ofm_R'q*  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment #tjmWGo,  
《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》 * OsU Y=;  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment o>c ^aRZ{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0xpx(T[  
agreement for a settlement 授产协议 TfRGA (+#  
agreement for assignment 转让协议 f v LC_'M  
agreement for sale 售卖协议;买卖协议 +a|/l  
agreement for sale and purchase 买卖协议 }Qrab#v  
agreement for the payment of interest 支付利息协议 '#Dg8/r!  
agreement for the repayment of money 还款协议 {J]-<:XD  
agreement of reinsurance 再保险协议 PuXUuJx(  
Agricultural Bank of China 中国农业银行 :Q@)*kQH  
air passenger departure tax 飞机乘客离境税 aMK~1]Cx  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5HlWfD  
airport tax 机场税 ksWSMxm  
alcohol duty 酒精税 X=~V6m  
alienation 让与;让渡;转让 b |7ja_  
alimony 生活费;赡养费 Y)b@0'  
All Ordinaries Index [AOI] 所有普通股指数 ZPO|<uR  
all risks 全险;综合险 KJh,,xI>by  
All Sales Record for Stock Market 《股票市场成交报告》 mm[SBiFO\  
Allied Capital Resources Limited 新联财务有限公司 dDtFx2(R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 7=P^_LcU  
allocation letter 拨款信件 t`|,6qEG  
allocation of fund 分配款项;预留款项 V U~Dk);Bv  
allocation of profit 利润分配;溢利分配 $h28(K%  
allocation warrant 拨款令 C3VLV&wF  
allotment 分配;配股 :b/jNHJU  
allotment notice 股份配售通知;配股通知 ~xyw>m+o.  
allotment of shares 股份分配 v6uxxsI>Hm  
allowable 可获宽免;免税的 t FgX\4  
allowable business loss 可扣除的营业亏损 f h<*8w0H  
allowable expenses 可扣税的支出 o a<q/  
allowance 免税额;津贴;备抵;准备金 "T6#  
allowance for debts 债项的免税额 N/~N7MwJj  
allowance for depreciation by wear and tear 耗损折旧免税额 %<Q*Jf  
allowance for funeral expenses 殡殓费的免税额 27 GhE  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 I@ \#up}  
allowance for repairs and outgoings 修葺及支出方面的免税额 "5!BU&   
allowance to debtor 给债务人的津贴 .g% Y@r)=5  
alteration of capital 资本更改 vtxvS3   
alternate trustee 候补受托人 |L:Cn J  
amalgamation 合并 1 W'F3  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ftZj}|R!  
ambit of charges 征税范围;收费范围 {CUk1+  
amended valuation 经修订的估值 l1+[  
American Commodities Exchange 美国商品交易所 4]&<?"LSK  
American Express Bank Limited 美国运通银行 Cg!^S(U4  
American Stock Exchange 美国证券交易所 or_+2aG  
amortization 摊销 c3xl9S,5  
amount due from banks 存放银行同业的款项 HGDV O Jq  
amount due from banks abroad 存放海外银行同业的款项 >SCGK_Cr2  
amount due from holding companies 控股公司欠款 ?tYpc_p#  
amount due from local banks 存放本港银行同业的款项 UAYd?r  
amount due to banks 银行同业的存款 :w-`PY J%G  
amount due to banks abroad 海外银行同业的存款 Jb(Y,LO^  
amount due to holding companies 控股公司存款 5/I_w0  
amount due to local banks 本港银行同业的存款 WDx Mo`zT  
amount due to outport banks 外埠银行同业的存款 ?Zcj}e.r  
amount for note issue 发行纸币的款额 KMjg;! y  
amount of bond 担保契据的款额 RKTb' 3H  
amount of consideration 代价款额 smU4jh9S  
amount of contribution 供款数额 $v27]"]  
amount of indebtedness 负债款额 0 bSA_  
amount of principal of the loan 贷款本金额 l]#!+@  
amount of rates chargeable 应征差饷数额 c^.l 2Q!  
amount of share capital 股本额 &%F@O<:  
amount of sums assured 承保款额 30F!kP*E  
amount of variation 变动幅度 &M"ouy Zo9  
amount of vote 拨款数额 wH6u5*$p  
amount payable 应付款额 \2X$C#8E  
amount receivable 应收款额 F 3RB  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 F0dI/+  
analysis 分析 3$p#;a:=n  
ancillary risk 附属风险 *l>0t]5YH  
annual account 周年帐目;周年帐目报表;年度决算;年结 i~yX tya  
annual accounting date 年结日期 ,M6ZZ* ,e  
annual allowance 每年免税额;年积金;年度津贴;年津 4j'd3WGpbN  
annual balance 年度余额 ' UMFS  
annual disposable income 每年可动用收入 faJM^u  
annual estimates 周年预算 kE)!<1yy2  
annual fee 年费 8{I"q[GZ  
annual general meeting 周年大会 FY#!N L  
annual growth rate 年增率;每年增长率 =@r--E  
annual long-term supplement 长期个案每年补助金 ?nFO:N<  
annual pensionable emolument 可供计算退休金的年薪 xJ(:m<z  
annual report 年报 aXR%;]<Dw  
Annual Report on the Consumer Price Index 《消费物价指数年报》 t[C1z  
annual return 周年报表;周年申报表;每年报税表格 d'HOpJE  
Annual Return Rules 《周年报表规则》 d53 L65[  
annual review of consumer prices 每年消费物价回顾 4%ZM:/  
annual roll-forward basis 逐年延展方式 y?z\L   
annual salary 年薪 \0*l,i1&  
annual statement 年度报表;年度决算表 XGs^rIf  
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 #V_GOy1-  
annuitant 年金受益人 m J  
annuity 年金 /iM$Tb5  
annuity contract 年金合约 79 Bg]~}Z  
annuity on human life 人寿年金 @h9MxCE!  
antecedent debt 先前的债项 Of7 +/UV  
ante-dated cheque 倒填日期支票 e<\<,)9@/  
anticipated expenditure 预期开支 |X(2Zv^O  
anticipated net profit 预期纯利 /Jlv"R 1,  
anticipated revenue 预期收入 eti `O  
anti-inflation measure 反通货膨胀措施 t/p $  
anti-inflationary stance 反通货膨胀立场 1~5trsB+5  
apparent deficit 表面赤字 G$JFuz)|  
apparent financial solvency 表面偿债能力 Omyt2`q  
apparent partner 表面合伙人 IF_DZ   
application for personal assessment 个人入息课税申请书 ;#anZC;  
application of fund 资金应用 8L{u}|{  
application to release as liquidator and to destruct the books of accounts and documents )iLM]m   
申请免除清盘人职务及毁灭帐簿与文件 D-ADv3E,  
appointed actuary 委任精算师 I4e+$bU3  
appointed auditor 委任核数师;委任审计师 ^^?q$1k6r*  
appointed trustee 委任的受托人 <$Yi]ty  
appointer 委任人 8 %Sb+w07  
apportioned pro rata 按比例分摊 Y& {|Sw7?  
apportionment 分配;分摊 ,E*R,'w   
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 mN}7H:,  
apportionment formula 分摊方程式 1Ix3i9  
apportionment of estate duty 遗产税的分摊 W)=%mdxW0  
appraisal 估价;评估 k3hkk:W  
appreciable growth 可观增长 Ill[]O  
appreciable impact 显着影响 > J>V% 7  
appreciable increase 可观增长 }KB[B  
appreciation 增值;升值 .b>TK  
appreciation against other currencies 相对其他货币升值 X"*^l_9-v  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 <@#PF$!  
appreciation tax 增值税 2C "=!'  
appropriation 拨款;拨用;拨付 M<`|CVl  
appropriation account 拨款帐目 W{Q)-y  
Appropriation Bill 拨款法案 pj{\T?(  
appropriation-in-aid system 补助拨款办法 @u9Mks|{  
approved assets 核准资产 ]H[8Z|i""  
approved basket stock 认可一篮子证券 /9hR  
approved budget 核准预算 k onoI&kV|  
approved charitable donation 认可慈善捐款 Vz:_mKA  
approved charitable institution 认可慈善机构 P:!)9/.2  
approved currency 核准货币;认可货币 C7qYiSv  
approved estimates 核准预算 's%q  
approved estimates of expenditure 核准开支预算 ygViPz<J  
approved overseas insurer 核准海外保险人 y\PxR708  
approved overseas trust company 核准海外信托公司 ;A#~` P  
approved pooled investment fund 核准汇集投资基金 :)c80`-E  
approved provident fund scheme 认可公积金计划 Ot9V< D6h  
approved provision 核准拨款 f(:1yl\a  
approved redeemable share 核准可赎回股份 bXdY\&fE  
approved regional stock 认可地区性证券 RUXCq`)"<  
approved retirement scheme 认可退休金计划 +x1/-J8_sg  
approved subordinated loan 核准附属贷款 0|Uc d  
arbitrage 套戥;套汇;套利 8jnz}aBd  
arbitrageur 套戥者;套汇者 !1 :@8q  
arbitrary amount 临时款项 w]!0<  
arrangement 措施;安排;协定 R}{GwbF_\  
arrears 欠款 8l)  
arrears of pay 欠付薪酬 j6>tH"i  
arrears of revenue 逾期未收税款;逾期未收的帐项 %_f;G+fK\p  
articles of association 组织章程;组织细则;组织章程细则 .9M.|  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 U[8{_h<#  
ascertainment of profit 确定利润 fE25(wCz7  
"Asia Clear" “亚洲结算系统” Yp5L+~J[  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =3'(A14C=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 kX;$}7n  
Asian Development Fund [ADF] 亚洲发展基金 ])T/sO#'  
Asian dollar bond 亚洲美元债券 C1B'#F9EO  
Asian dollar market 亚洲美元市场 T9jw X:n  
Asian dollar rate 亚洲美元利率 TQ'E5^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e!0OW7 kV  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 r6Nm!Bq7  
asked price 沽盘;喊价;索价;卖方报价 r"_Y3SxxL  
assessable income 应评税入息 l4T:d^Eb  
assessable loss 应评税亏损 |E^|X!+9  
assessable profit 应评税利润 /1.rz{wpb  
assessable value 应评税值 =*MR(b>  
assessed profit 估定利润 vr IV%l=  
assessed value 经评估价值 2*OxA%QELM  
assessment 评税;评定;估价;评税单 8z T0_vw  
assessment number 评税编号;估价编号 Ft-6m%  
assessment of additional tax 补加税评税 x)viY5vjH  
assessment of performance 业绩评估;实绩评价 I:;+n^N?  
Assessor 评税主任 ]b1Li}  
asset price bubbles 资产价格泡沫 .Q\\dESn"  
asset-backed securities 具资产保证的证券 ZBM!MSf:  
assets accretion 资产增值 'mV:@].le  
assets and liabilities 资产与负债 q627<  
assets betterment statement 资产递增表;资产改进表 e}"wL g]  
assets lending 实物放款;有抵押贷款 tOg=zXm   
assets of the company passing on the death 死者去世时转移的公司资产 v\0^mp  
assets pledged as security for liabilities 用作负债抵押的资产 gGfq6{9g  
assets portfolio 资产投资组合 (F&YdWe:  
assets price 资产价格 =,:K)  
assets quality 资产质素 ,2zKQ2z  
assets realization 资产变现 BKb<2  
assets refinancing arrangement 资产再集资安排 #PAU'u 3{/  
assets securitization 资产证券化 (!</%^ZI  
assets situated outside Hong Kong 在香港以外地方的资产 \E hr@g  
assets stripping 削减资产;拆卖资产 Yj8&  
assets value 资产值 dY'Y5Th~  
assignee 承让人 n|KKby.$  
assignment 转让;转让书;转让契 qgexb\x\4  
assignment of interest 权益转让 e\N0@   
assignment of letters patent and trade mark 专利证书及商标转让 w}k B6o]  
assignment of property 物业转让;物业转让书 ]|LgVXEpx  
assignment right 转让权 T$c+m\j6  
assignor 转让人 U[fSQ`&D  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 O),I[kb  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 vLn> 4SK  
associate member 附属会员 <\D Uo0]J  
associated body corporate 相联法人团体 GOr}/y;  
associated company 相联公司;联属公司 VGJDqm!  
associated corporation 相联法团 _rjBc ;a  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] %b<%w    
公认会计师公会〔英国〕 Zi1YZxF`Y  
Association of Futures Exchange Brokers 香港期货经纪协会 fM:80bn L+  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 2OCdG  
association of underwriters 承保人组织 RKe?.  
assumption of control 接管 [%~NM/xu<  
assurance 担保;保险;转易;转易书 Au=kSSB  
assurance of interest 权益的转易 aBlbg3q  
at 19XX price 按一九XX年价格计算 d*9j77C]  
at a discount 按赔价计算;按贴水价格计算;打折扣 [V5-%w^  
at a premium 按溢价计算;按升水价格计算 CWMlZ VG  
at call 通知付款;按通知 ~@fanR =  
at constant market price 按固定市价计算 vKkf2 7  
at constant price 按固定价格计算 :?#cDyW)  
at cost 按成本计算 0O; Z  
at current market price 按当时市价计算;按现时市价计算  N|N/)  
at current price 按当时价格计算;按现时价格计算 .v l="<  
at factor cost 按要素成本计算;按生产要素成本计算 "m>};.lj  
at money-of-the-day price 按付款当日价格计算 Sf/W9Jw  
at or better 按指定或较佳价位〔买卖指令〕 \e0x ,2  
at par 按面值计算;平价 _IKQ36=  
at sight 见票即付 ca}S{"  
at the close 按收市盘 C->[$HcRa  
at the opening 按开市盘 uXNp!t Y  
attestation 见证;见证条款 4K #^dJnC  
at-the-money option 平价期权 .~,^u  
attorney 受权人;受托代表人 V=9Bto00  
attornment 新拥有人承认书 }wL3mVz  
attributable profit 可归属利润 4 Q&mC"  
attributable share value 可归属股份价值 opnkmM&[  
Auckland Stock Exchange 奥克兰证券交易所 MM*-i=  
auction 拍卖 ,O9`X6rh'  
auctioneer 拍卖商 05g?jV  
audit 审计;核数 u[J7Y  
Audit Commission 审计署 x`3. Wu\  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] P.1Qc)m4  
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〕 d!!3"{'  
audit review 帐目审查 + 1f{_v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 f>4+,@G   
audited account 审计帐目;经审计的帐目 ds')PIj  
audited annual account 经审计的周年帐目 d-i&k(M  
audited balance sheet 经审计的资产负债表 |{!Ns+'  
auditor 核数师;核数主任;审计师 o HRbAE^  
auditor's certificate 核数师证明书;审计师证明书  qKx59  
auditor's report 核数师报告;审计师报告 Oo$%Yh51~  
Aussie bond 澳元债券 eo]a'J9(  
austerity budget 紧缩预算 x"!#_0TT}  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 4SBLu%=s%  
Australia All Ordinaries Index 澳洲所有普通股票指数 Qv=Bq{N  
Australian Dollar [AUD] 澳元 ?e2Y`0  
Australian Options Market 澳大利亚期权市场 7t+]z)  
Australian Securities Commission 澳洲证券事务监察委员会 lDH_ Y]bM  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E =  ^-Z  
Australian Stock Exchange 澳大利亚证券交易所 EK.c+Or,  
Austrian Schilling [ATS] 奥地利先令 ;<~j)8  
authentication 认证;鉴证 ; ?j~8  
authority to purchase 委托购买证;委购书 qG*_w RF  
authorization 认可;核准;授权;授权书 `F@f?*s:  
authorization by direction 指示授权 yT2vO_rH  
authorization by instruction 指令授权 "rf\' 9=  
authorization by warrant 令状授权 GMyoSe%1/  
authorization of unit trust 单位信托的认可 {AtfK>D  
authorized agent 指定代理人 su%Z{f)#  
authorized capital 法定资本 1=- X<M75  
authorized clerk 出市员 )/ n29]  
authorized dealer 认可交易商 0-lPhnrp  
authorized financial institution 认可财务机构 n *Q4G}p  
authorized fund 认可基金 >02i8:Tp5K  
authorized fund house 获授权的基金公司;认可基金公司 ,at-ci\'  
authorized institution 认可机构 b^;N>zx  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }v,W-gA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ( / G)"]  
authorized insurer 获授权保险人;获认可承保人 fCs\Q  
authorized investment 特准投资项目 Q=MCMe  
authorized person 获授权人 sCL/pb]  
authorized representative 获授权代表 18J.vcP  
authorized share capital 法定股本 JJ*0M(GG  
automated quotation system 自动报价系统 XC 57];-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] U8Cw7u2  
自动交易系统〔香港期货交易所有限公司〕 pC55Ec<  
automatic adjustment mechanism 自动调整机制 lxr@[VQ  
automatic adjustment system 自动调整系统 rZb_1E<  
Automatic Clearing House 自动票据交换所 l6yB_ M  
automatic exchange rates accumulation system 自动化汇率累集系统 ~x9 W{B]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 deHY8x5uI  
automatic teller machine [ATM] 自动柜员机 ysQEJm^|-u  
autopay 自动转帐 8UjCX[v  
available assets 可用资产 t Qp* '  
available fiscal reserve 现存财政储备 t=AE7  
available profit 可用利润 |~Htj4K/  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 LAOdH/*:  
average 平均;平均数;海损 z2"2tFK  
average basic salary 平均基本薪金 #wq;^)>  
average consumer expenditure 平均消费开支;一般消费开支 F<H`8*q9  
average cost 平均成本 %'$cH$%~J  
average cost of land production 增辟土地平均成本 *#3voJjV(  
average daily turnover 平均每日成交额 ^Osd/g  
average daily wage rate 平均每日工资率 =]2 b8  
average expenditure pattern 平均开支模式 l;.[W|  
average growth rate 平均增长率 G}Q}H*  
average net fixed assets 固定资产平均净值 }:K\)Pd  
average of relatives 相对价格平均数 Z^jGT+ 2  
average price 平均价格 q{jk.:;'  
average propensity to consume 平均消费倾向;一般消费倾向 qQ2  
average propensity to save 平均储蓄倾向;一般储蓄倾向 :XNK-A W  
average rate 平均率 4'd;'SvF  
average revenue 平均收入;平均收益 P6.)P|n7=  
average stock 平均库存;平均存货 1e+h9|hGYw  
average yearly rent 平均年租 0Ax>gj-`  
avoidance of double taxation 避免双重课税 Hz8Jgp  
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 s8/ozaeo  
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