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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: d/YQ6oKU  
A share A股;甲类股份 i"E_nN"V  
abatement of tax 减税;减扣免税额 m}6>F0Kv  
ABN AMRO Bank N.V. 荷兰银行 "ZmxHMf  
above-the-line expenditure 线上项目支出;经常预算支出 `H^ H#W  
above-the-line receipt 线上项目收入;经常预算收入 b8$%=Xp  
ABSA Asia Limited 南非联合亚洲有限公司 1WY$Vs  
absolute change 绝对数值变更 (@O,U  
absolute expenditure 实际开支 >}u#KBedE  
absolute guideline figure 绝对准则数字 m&s;zQ  
absolute interest 绝对权益 gs~u8"B  
absolute order of discharge 绝对破产解除令 piIGSC  
absolute profit margin 绝对利润幅度 (?.h<v1}  
absolute value 实值;绝对值 EvA8<o  
absolutely vested interest 绝对既得权益 M,Lq4bz  
absorbed cost 已吸收成本;已分摊成本 f.R;<V.)  
absorption 吸收;分摊;合并 R m2M  
absorption rate 吸收率;摊配率;分摊率 n~i^+pD@  
ACB Finance Limited 亚洲商业财务有限公司 ;B :\e8  
acceptable form of reciprocity 合理的互惠条件 =H}}dC<)  
acceptable rate 适当利率;适当汇率 YC*`n3D|'  
acceptance agreement 承兑协议 !Uhcjfq`e  
acceptance for honour 参加承兑 X-j<fX_  
acceptor 承兑人;接受人;受票人 y35e3  
acceptor for honour 参加承兑人 CdtwR0  
accident insurance 意外保险 ^6!8)7b  
Accident Insurance Association of Hong Kong 香港意外保险公会 Lr`Gyl62  
accident insurance scheme 意外保险计划 wvr`~e  
accident year basis 意外年度基准 -W|~YK7e  
accommodation 通融;贷款 }UG<_ bE|  
accommodation bill 通融票据;空头票据 (YYwn@NGj  
accommodation party 汇票代发人 W)Yo-%  
account balance 帐户余额;帐户结余 ;b_<5S  
account book 帐簿 vgr 5j  
account collected in advance 预收款项 \,I{*!hw  
account current book 往来帐簿 a3He-76  
account of after-acquired property 事后取得的财产报告 Q"oJhxS  
account of defaulter 拖欠帐目 }MM:qR  
account payable 应付帐款 1O90 ]c0  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 fECmELd  
account receivable 应收帐款 = mhg@N4  
account receivable report 应收帐款报表 Yg1HvSw\  
account statement 结单;帐单;会计财务报表 Z/;8eb*B7  
account title 帐户名称;会计科目 QxBH{TG  
accountant's report 会计师报告 ya;(D 8x)  
Accountant's Report Rules 会计师报告规则 Jf@Xz7{z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 q+lCA#Sx  
Accounting Arrangements 《会计安排》 =Q!V6+}nY^  
accounting basis 会计基础 Jp~[Dm  
accounting by Official Receiver 破产管理署署长呈交的帐目 DuC_uNJ  
Accounting Circular 《会计通告》 ~UsE"5  
accounting class 会计类别 ,JJ1sf2A  
accounting date 记帐日期;会计结算日期 3b<;y%  
accounting for money 款项核算 9a'}j#mJo  
Accounting Officer 会计主任 @\=4 Rin/q  
accounting period 会计报告期;会计期 >vuR:4B  
accounting policy 会计政策;会计方针 a1v?{vu\E  
accounting practice 会计惯例 "YV vmCp  
accounting principle 会计准则 Hqu?="f=  
accounting record 会计记录 7TZ,bD_  
accounting report 会计报告 Uz `OAb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 +# @2,  
Accounting Society of China 中国会计学会 ORfMp'uP=  
accounting statement 会计报表 ZYz8ul$E  
accounting system 会计制度;会计系统 ;#7:}>}rO  
accounting transaction 会计事项;帐务交易 id/y_ekfP  
accounting treatment 会计处理 O*Z -3 l  
accounting year 会计年度 *uF Iw}C/  
accretion 增值;添加 01+TVWKX  
accrual 应计项目;应累算数目 C3C&hq\%  
accrual basis 应计制;权责发生制 '5 9{VA6h  
accrual basis accounting 应计制会计;权责发生制会计 * a VT  
accrue 应累算;应计 c>#3{}X|x%  
accrued benefit 应累算利益 1EliR uJ  
accrued charges 应计费用 y*I,i*iv  
accrued cumulative preference share dividend 应累算的累积优先股股息 : p7PiqQ  
accrued expenses 应累算费用 z,SNJIsx  
accrued interest payable 应付利息;应计未付利息 F Zk[w>{  
accrued interest receivable 应收利息;应计未收利息 3X1 U  
accrued right 累算权益 h;J%Z!Rjw  
accruing profit 应累算的利润 Oc / i'  
accumulated fiscal reserve 累积财政储备 F[0w*i&u5  
accumulated profit 累积利润;滚存溢利 z+nq<%"'  
accumulated reserve 累积储备 SCq3Kh  
accumulation of surplus income 累积收益盈余 08nA}+k  
acquired assets 既得资产 b .xG'  
acquisition 收购;购置;取得 {XLRrU!*  
acquisition cost 购置成本 ,k,+UisG  
acquisition expenses 购置费用 LlbE]_Z!U%  
acquisition of 100% interest 收购全部股权 VS5D)5w#  
acquisition of control 取得控制权 U H6 Jvt  
acquisition of fixed assets 购置固定资产 #| m*k  
acquisition of shell “买壳” J vtbGPz  
acquisition price 收购价 wUzMB ]w  
act of God 天灾 bX+"G}CRP  
acting partner 执事合伙人 er>@- F7w  
active market 买卖活跃的市场;交投畅旺的市场;旺市 v+d? #^  
active partner 积极参与的合伙人 5>h# hcL  
active trading 交投活跃 n<>]7-  
actual circulation 实际流通 }DkdF  
actual cost 实际成本 &3YXDNm  
actual expenditure 实际开支;实际支出 qB3=wFI  
actual income 实际入息;实际收入;实际收益 x<) T,c5Y  
actual market 现货市场 M`|E)Y  
actual price 现货价;实际价格 lZD"7om  
actual profit 实际利润 C)ebZ3  
actual quotation 实盘;实际价位;实际报价 -$(2Z[  
actual year basis 按实际年度计算 0C0ld!>r  
actuals 实货 ~*RBMHs  
actuarial investigation 精算调查 l>@){zxL  
actuarial principle 精算原则 j.29nJ  
actuarial report 精算师报告 ;QQ/bM&I  
Actuarial Society of Hong Kong 香港精算学会 sW@_q8lG  
actuarial valuation 精算师估值 xGK"`\V  
actuary 精算师 C*Dco{ EQ>  
ad referendum agreement 暂定协议;有待覆核的协定 8s6^!e&  
ad valorem duty 从价税;按值征税 oBWa\N  
ad valorem duty system 从价税制 cb_nlG!  
ad valorem fee 从价费 IjRUL/\=  
ad valorem tariff 从价关税 VOrBNu  
additional allowance 额外免税额 }9Awv#+  
additional amount for unexpired risk 未过期风险的额外款额 j$khGR!  
additional assessable profit 补加应评税利润 f,8PPJ:,  
additional assessment 补加评税 e|.a%,Dcy  
additional commitment 额外承担  *l-F  
additional commitment vote 额外承担拨款 ++d[YhO  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qk!,:T  
additional dependent parent allowance 供养父母额外免税额 S~.%G)R  
additional provision 额外拨款 WVh]<?GWXk  
additional stamp duty 附加印花税 tL S$D-  
additional tax 补加税罚款;补加税款 ZrDr/Q~  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 A55F* d  
adjudged bankrupt 被裁定破产 F3<Ip~K  
adjudicated bankrupt 裁定破产人 lBO x B/`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?xzDz  
adjudication of bankruptcy 裁定破产;宣告破产 NE-c[|rq  
adjudication of insolvency 裁定无力偿还债务 r?=3TAA  
adjusted actual 经调整的实数;调整后的实数 nbU?:=P  
adjusted current assets 经调整的流动资产;调整后的流动资产 >2LlBLQ  
adjusted figure 经调整的数字;调整后的数额 Trml?zexD  
adjusted liabilities 经调整的负债;调整后的负债 vOBXAF  
adjusted loss 经调整的亏损;调整后的亏损 ^ V8?6E  
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 6 G?7>M  
adjusted profit 经调整的利润;调整后的利润 RVa{%   
adjusted surplus 经调整的盈余额;调整后的盈余额 z6bIv }  
adjusted value 经调整的价值;调整后的价值 #|acRZ9 }  
adjustment 调整;修订;理算〔保险〕 -! :h]  
adjustment centre 调剂中心 d{RMX<;G  
adjustment lag 调整过程的时间差距;调整时差 78FK{Cr  
adjustment mechanism 调整机制 BPC>  
adjustment of loss 亏损调整 n,%/cUl  
adjustment process 调整过程;调整程序 jg=}l1M"  
adjustment range 调整幅度 UJrN+RtL  
administered exchange rate 受管制汇率 `:EU~4s\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 IFF3gh42.  
administration expenses 行政费用 RJA#cv~f  
administration fee 手续费;行政费 WlnS.P\+E  
administration in bankruptcy 破产管理 G'6f6i|<I@  
administration order 遗产管理令 ^1z)\p1  
administrator 管理人;遗产管理人 =-n7/  
administrator of the estate 遗产管理人 8POLp9>X  
admission of debt 债项承认书 lxOUV?m^N  
admission of proof 接纳债权证明 p!2t/XIM  
advance 放贷款项;垫付款项;预支款项;预付款项 tcj3x<  
advance account 暂支帐目;预付款帐户 hg}R(.1K=  
advance compensation 预付补偿金 ~X1<x4P\  
advance from shareholder 股东垫款 ^97\TmzP{  
advance pending reimbursement 预支以待日后付还 l=^^l`  
advanced economy 先进经济体系 U7d05y'  
advancement 预付;预付财产 #i[V {J8.p  
advances warrant 垫款令 MGSD;Lgn  
advancing 贷出 -5Ln3\ O@  
adverse balance 逆差 7B#HF?,?  
adverse exchange 逆汇 @d6N[?3;  
advertisement addressed to shareholders 在报章刊登的致股东通告 , @dhJ8/  
advice for collection 托收通知书 }y#aO  
advice of drawing 提款通知书;汇票通知书 9c=`Q5  
advice of payment 付款通知 >d5L4&r  
Advisory Committee [Securities and Futures Commission] km9@*@)  
谘询委员会〔证券及期货事务监察委员会〕 0*8uo W t&  
Advisory Committee on Diversification 经济多元化谘询委员会 A<[X@o}92  
affidavit 誓章;遗产申报誓章 /3Cd P'c  
affidavit of no receipt 述明无收款的誓章 x.aqy'/`  
affiliate 联号;联营公司;附属公司 Ky6 d{|H  
affiliated company 附属公司;联号;联营公司 t%]b`ad  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rb<9/z5-  
affordability 负担能力 dZ'H'm;,!  
African Development Bank [AfDB] 非洲开发银行 dmUa\1g#  
after-acquired property 事后取得的财产 _&/2-3]\B  
after-hours dealing 市后交易 6eAJ >9@x  
after-tax profit 税后盈利;税后利润;税后溢利 #=aTSw X  
agency agreement 代理协议 @!2vS@f  
agency expenses 代理机构的开支 yo"!C?82=  
agency fee 代理费 XF Wo"%}w  
Agency Law 《代理法》 mA0|W#NB  
agent 代理人;承销人 Gque@u  
agent of company 公司代理人 </)QCl'd  
agent's fee 代理人费;经纪费 wVtBH_>  
aggregate 总计;总数;总体数字 lyQNE3   
aggregate amount 总款额;总额 3d*wZ9qz  
aggregate assets and liabilities 总体资产与负债 :N ]H"u9X  
aggregate at constant price 按固定价格计算的总体数字 E sx`UG|  
aggregate demand 总需求 $5Tjo T  
aggregate gross position 总持仓量 [HSN*LXe  
aggregate limit 总限额 OK=ANQjs(  
aggregate of salaries tax 合计薪俸税 .vhEm6wJUM  
aggregate performance 总体表现;总体业绩 EF[I@voc  
aggregate supply 总体供应 (pkq{: Fs  
aggregate surplus 总盈余 t gHXIr}3  
aggregate total 整体总额 G;v3kGn  
aggregate value 总值;合计价值 #EX NSr  
aggregated basis 合计基准 2qfKDZ9f^  
aggregated net chargeable income 合计应课税入息实额 v!%VH?cA8  
aggregation 合并计算;合计;总和 #kPsg9Y  
aggregation of incomes of husband and wife 夫妇入息合并计算 @w@ `-1  
aggregation of property 财产的总和 @1iH4RE*  
agio 差价;贴水 \6K1Z!*;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 L|K^w *\C  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9:]|TIPi  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 FpFkZFtG'm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment .V?>Jhok  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 SyCa~M!}>  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 95hdQ<W  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 IltU6=]"l  
agreement for a settlement 授产协议 53)*i\9&  
agreement for assignment 转让协议 @sLB _f  
agreement for sale 售卖协议;买卖协议 K8g9IZ*lT  
agreement for sale and purchase 买卖协议 ]:F?k#c  
agreement for the payment of interest 支付利息协议 \4roM1&[  
agreement for the repayment of money 还款协议 u^]Z{K_B  
agreement of reinsurance 再保险协议 !:9s>0';N  
Agricultural Bank of China 中国农业银行 Q[UYNQ0w  
air passenger departure tax 飞机乘客离境税 _"'0^F$I  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 5qQ\H}  
airport tax 机场税 F@Cxjz  
alcohol duty 酒精税 "IKbb7x  
alienation 让与;让渡;转让 SH#!Y  
alimony 生活费;赡养费 sD ,FJ:dy  
All Ordinaries Index [AOI] 所有普通股指数 Wc!.{2  
all risks 全险;综合险 rEG!A87Zz  
All Sales Record for Stock Market 《股票市场成交报告》 eCXw8  
Allied Capital Resources Limited 新联财务有限公司 :}p<Hq 8Z  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 pm k;5 d  
allocation letter 拨款信件 37nGFH`K2m  
allocation of fund 分配款项;预留款项 \K(QE ~y'W  
allocation of profit 利润分配;溢利分配 OysO55i  
allocation warrant 拨款令 |g8Q.*"l[  
allotment 分配;配股 A<<Bm M.%  
allotment notice 股份配售通知;配股通知 1n|K   
allotment of shares 股份分配  $qyST  
allowable 可获宽免;免税的 f,QBj{M,  
allowable business loss 可扣除的营业亏损 +a!uS0fIJi  
allowable expenses 可扣税的支出 co [  
allowance 免税额;津贴;备抵;准备金 kCZxv"Ts  
allowance for debts 债项的免税额 Swnom?t  
allowance for depreciation by wear and tear 耗损折旧免税额 V[baGNe  
allowance for funeral expenses 殡殓费的免税额 =Z}=nS?4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 +tvWp>T+  
allowance for repairs and outgoings 修葺及支出方面的免税额 =X}s^KbI{  
allowance to debtor 给债务人的津贴 TOXZl3 s5#  
alteration of capital 资本更改 fT  
alternate trustee 候补受托人 vD p|9VY?  
amalgamation 合并 /dq(Z"O_  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b 3i34,  
ambit of charges 征税范围;收费范围 #>\%7b59>  
amended valuation 经修订的估值 T@\%h8@~]  
American Commodities Exchange 美国商品交易所 nZ8f}R!f:  
American Express Bank Limited 美国运通银行 QPJz~;V2  
American Stock Exchange 美国证券交易所 d0 qc%.s  
amortization 摊销 ^A' Bghy  
amount due from banks 存放银行同业的款项 ;J&9 l >  
amount due from banks abroad 存放海外银行同业的款项 _omz74   
amount due from holding companies 控股公司欠款 Ul%D}(,  
amount due from local banks 存放本港银行同业的款项 '(!U5j  
amount due to banks 银行同业的存款 ;iT ZzmB  
amount due to banks abroad 海外银行同业的存款 );oE^3]f  
amount due to holding companies 控股公司存款 *ci%c^}V  
amount due to local banks 本港银行同业的存款 dtd}P~  
amount due to outport banks 外埠银行同业的存款 fi;00>y  
amount for note issue 发行纸币的款额 Tg\wBhJr|  
amount of bond 担保契据的款额 wzz> N@|  
amount of consideration 代价款额 ;LE9w^>^V  
amount of contribution 供款数额 >}'WL($5U  
amount of indebtedness 负债款额 4oA9|}<FR  
amount of principal of the loan 贷款本金额 tB==v{t  
amount of rates chargeable 应征差饷数额 `g!NFp9q  
amount of share capital 股本额 Tmr %r'i3  
amount of sums assured 承保款额 >^ijj`{d  
amount of variation 变动幅度 hz*H,E!>  
amount of vote 拨款数额  - j_  
amount payable 应付款额 7o4B1YD  
amount receivable 应收款额 vfPIC!  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 wH N5H  
analysis 分析 RI#o9d"x}  
ancillary risk 附属风险 t 'im\_$F  
annual account 周年帐目;周年帐目报表;年度决算;年结 d+Au`'{>  
annual accounting date 年结日期 c&;Xjy  
annual allowance 每年免税额;年积金;年度津贴;年津 BNpc-O~  
annual balance 年度余额 :Wl`8p4]  
annual disposable income 每年可动用收入 \+Pk"M  
annual estimates 周年预算 n>aH7  
annual fee 年费 68, (+vkB  
annual general meeting 周年大会 gO,2:,  
annual growth rate 年增率;每年增长率 x>m=n_  
annual long-term supplement 长期个案每年补助金 ? fmW'vs  
annual pensionable emolument 可供计算退休金的年薪 L+J)  
annual report 年报 cOo@UU P   
Annual Report on the Consumer Price Index 《消费物价指数年报》 kcyT#'=j  
annual return 周年报表;周年申报表;每年报税表格 X;%*+xQ^  
Annual Return Rules 《周年报表规则》 V.^Z)iNf^  
annual review of consumer prices 每年消费物价回顾 uPQrDr5  
annual roll-forward basis 逐年延展方式 h&j9'  
annual salary 年薪 ~ w,hJ `  
annual statement 年度报表;年度决算表 a0=>@?  
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 [[gfR'79{  
annuitant 年金受益人 x3]y*6  
annuity 年金 OXIy0].b  
annuity contract 年金合约 n+%tu"e  
annuity on human life 人寿年金 <Pg<F[eDM  
antecedent debt 先前的债项 S1G3xY$0  
ante-dated cheque 倒填日期支票 NQqq\h  
anticipated expenditure 预期开支 oES4X{,  
anticipated net profit 预期纯利 h(MS>=  
anticipated revenue 预期收入 {H[3[  
anti-inflation measure 反通货膨胀措施 IM$I=5y e  
anti-inflationary stance 反通货膨胀立场 qS}pv  
apparent deficit 表面赤字 \\i$zRi  
apparent financial solvency 表面偿债能力 Z&j?@k,k  
apparent partner 表面合伙人 2E_*'RT  
application for personal assessment 个人入息课税申请书 m0_B[dw  
application of fund 资金应用 >C"QV `+  
application to release as liquidator and to destruct the books of accounts and documents $G@^!(  
申请免除清盘人职务及毁灭帐簿与文件 V07? sc<  
appointed actuary 委任精算师 {u_2L_  
appointed auditor 委任核数师;委任审计师 ]n$&|@  
appointed trustee 委任的受托人 k}$k6Sr"  
appointer 委任人 ![CF >:e  
apportioned pro rata 按比例分摊 fS?fNtD6<  
apportionment 分配;分摊 CY i{WV(:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 #7yy7Y5  
apportionment formula 分摊方程式 ga+Z6|t  
apportionment of estate duty 遗产税的分摊 9o|#R&0  
appraisal 估价;评估 Kt/Wd  
appreciable growth 可观增长 y_A?} 'X  
appreciable impact 显着影响 -|x YT+?%  
appreciable increase 可观增长  Im8c  
appreciation 增值;升值 bhg OLh#  
appreciation against other currencies 相对其他货币升值 tpP2dg9dF  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ;)gNe:Q  
appreciation tax 增值税 z(dX<  
appropriation 拨款;拨用;拨付 aq<QKn U  
appropriation account 拨款帐目 n^7m^1to  
Appropriation Bill 拨款法案 $dgez#TPL  
appropriation-in-aid system 补助拨款办法 PZsq9;P$  
approved assets 核准资产 6h_OxO&!U  
approved basket stock 认可一篮子证券 \~ql_X;3  
approved budget 核准预算 {%Ujp9i  
approved charitable donation 认可慈善捐款 dgsD~.((A  
approved charitable institution 认可慈善机构 |`i.8  
approved currency 核准货币;认可货币  }j /r  
approved estimates 核准预算 1[Ffl^\ARp  
approved estimates of expenditure 核准开支预算 zgR@-OtFZ  
approved overseas insurer 核准海外保险人 ZUxlk+o9d  
approved overseas trust company 核准海外信托公司 ":upo/xN  
approved pooled investment fund 核准汇集投资基金 *S$`/X  
approved provident fund scheme 认可公积金计划 Z/>0P* F  
approved provision 核准拨款 :\+\/HTbh  
approved redeemable share 核准可赎回股份 v'zj<|2  
approved regional stock 认可地区性证券 ,) JSX o  
approved retirement scheme 认可退休金计划 70&]nb6f  
approved subordinated loan 核准附属贷款 Rf .b_Y@O  
arbitrage 套戥;套汇;套利 ;\gsd'i  
arbitrageur 套戥者;套汇者 ' y9yx[P  
arbitrary amount 临时款项 FTfejk!  
arrangement 措施;安排;协定 6}E C)j;Fw  
arrears 欠款 G,J~Ed  
arrears of pay 欠付薪酬 %: .{?FB_  
arrears of revenue 逾期未收税款;逾期未收的帐项  U|HF;L  
articles of association 组织章程;组织细则;组织章程细则 i`2X[kc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;Pi-H,1b  
ascertainment of profit 确定利润 w 9mi2=  
"Asia Clear" “亚洲结算系统” j7M[]/|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $SmmrM  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \%!~pfM I  
Asian Development Fund [ADF] 亚洲发展基金 +#c3Y ;JP  
Asian dollar bond 亚洲美元债券 )KLsa`RV:  
Asian dollar market 亚洲美元市场 D/&^Y'|T  
Asian dollar rate 亚洲美元利率 utvZ<zz`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 uM^eoh_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 KiJRq>  
asked price 沽盘;喊价;索价;卖方报价 JM@}+pX  
assessable income 应评税入息 {G D<s))  
assessable loss 应评税亏损 R""P01IZH  
assessable profit 应评税利润 6O>GVJbw  
assessable value 应评税值 jB17]OCN  
assessed profit 估定利润 TFWx(}1  
assessed value 经评估价值 . .|>|X4  
assessment 评税;评定;估价;评税单 v{}i`|~J  
assessment number 评税编号;估价编号 /@<Pn&Rq  
assessment of additional tax 补加税评税 R`F54?th  
assessment of performance 业绩评估;实绩评价 'xUyGj:  
Assessor 评税主任 (1pxQ%yEA  
asset price bubbles 资产价格泡沫 to1{7q  
asset-backed securities 具资产保证的证券 AAr[xo iYp  
assets accretion 资产增值 LH4!QDK-  
assets and liabilities 资产与负债 Bw31h3yB  
assets betterment statement 资产递增表;资产改进表 DB'd9<  
assets lending 实物放款;有抵押贷款 zw`T^N#  
assets of the company passing on the death 死者去世时转移的公司资产 ER O'{nT&  
assets pledged as security for liabilities 用作负债抵押的资产 * ?a-m\  
assets portfolio 资产投资组合 (hB&OP5Fne  
assets price 资产价格 ] {r*Z6bs  
assets quality 资产质素 7|IOn5  
assets realization 资产变现 zqDIwfW  
assets refinancing arrangement 资产再集资安排 TX96 ^EoH  
assets securitization 资产证券化 <6]TazW?S  
assets situated outside Hong Kong 在香港以外地方的资产 }dl[~iKW  
assets stripping 削减资产;拆卖资产 hE41$9?TJ  
assets value 资产值 bqHR~4 #IR  
assignee 承让人 ccc*"_45#  
assignment 转让;转让书;转让契 I+,~pmn:  
assignment of interest 权益转让 OSk+l  
assignment of letters patent and trade mark 专利证书及商标转让 QkXnXu  
assignment of property 物业转让;物业转让书 7cGc`7  
assignment right 转让权 "lcNjyU\O  
assignor 转让人 *{qW7x.6h  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 TBN0uk  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $niJw@zC  
associate member 附属会员 T5; zgr  
associated body corporate 相联法人团体 "K3"s Ec%  
associated company 相联公司;联属公司 lWr{v\L'  
associated corporation 相联法团 PuvC MD  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 2lVJ"jg  
公认会计师公会〔英国〕 zo,`Vibx<  
Association of Futures Exchange Brokers 香港期货经纪协会 x;&01@m.  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ' c[[H3s!;  
association of underwriters 承保人组织 Gkz\By  
assumption of control 接管 R?)M#^"W  
assurance 担保;保险;转易;转易书 kdVc;v/5  
assurance of interest 权益的转易 D# ZzhHHP  
at 19XX price 按一九XX年价格计算 SV2DvrIR  
at a discount 按赔价计算;按贴水价格计算;打折扣 aDrF" j  
at a premium 按溢价计算;按升水价格计算 D00I!D16  
at call 通知付款;按通知 UF3g]>*  
at constant market price 按固定市价计算 Aofk<O!M  
at constant price 按固定价格计算 xbbQ)sH&m  
at cost 按成本计算 r5U[jwP  
at current market price 按当时市价计算;按现时市价计算 G:$Ta6=  
at current price 按当时价格计算;按现时价格计算 kD&% 7Vz  
at factor cost 按要素成本计算;按生产要素成本计算 X$aN:!1  
at money-of-the-day price 按付款当日价格计算 [D !-~]5  
at or better 按指定或较佳价位〔买卖指令〕 \ 5MD1r}  
at par 按面值计算;平价 Y?ADM(j  
at sight 见票即付 h(q,-')l_  
at the close 按收市盘 H =Y7#{}  
at the opening 按开市盘 [BPK0  
attestation 见证;见证条款 $A GW8"  
at-the-money option 平价期权 ,t"?~Hl".  
attorney 受权人;受托代表人 Q"o* \I  
attornment 新拥有人承认书 sGg=4(D  
attributable profit 可归属利润 %N jRD|  
attributable share value 可归属股份价值 ZDMv8BP7  
Auckland Stock Exchange 奥克兰证券交易所 ['<Q402:.  
auction 拍卖 $1aJdZC7  
auctioneer 拍卖商 DGR[2C)@N  
audit 审计;核数 #b u]@/  
Audit Commission 审计署 1~J:hjKQ  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >XTDN  
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〕 pD^7ZE6  
audit review 帐目审查 T;7=05k<_  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y {&"g  
audited account 审计帐目;经审计的帐目 _/FpmnaY  
audited annual account 经审计的周年帐目 ]2:w?+T  
audited balance sheet 经审计的资产负债表 79m',9{u  
auditor 核数师;核数主任;审计师 K1S:P( S  
auditor's certificate 核数师证明书;审计师证明书 ld*W\  
auditor's report 核数师报告;审计师报告 p"%K(NL  
Aussie bond 澳元债券 caG5S#8-"  
austerity budget 紧缩预算 , %8keGhl  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 jN3K= MA  
Australia All Ordinaries Index 澳洲所有普通股票指数 T ^ z  
Australian Dollar [AUD] 澳元 j{8;5 ?x  
Australian Options Market 澳大利亚期权市场 /Bt+Ov3k  
Australian Securities Commission 澳洲证券事务监察委员会 4q9+a7@  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 v&7yqEm}B  
Australian Stock Exchange 澳大利亚证券交易所 =nVEdRU  
Austrian Schilling [ATS] 奥地利先令 8fI]QW  
authentication 认证;鉴证 `_MRf[Z}  
authority to purchase 委托购买证;委购书 $Ph T:  
authorization 认可;核准;授权;授权书 JWh5gOXd  
authorization by direction 指示授权 `\p5!Iq Q  
authorization by instruction 指令授权 8;%F-?  
authorization by warrant 令状授权 n]3Lqe;  
authorization of unit trust 单位信托的认可 _nUvDdEs,  
authorized agent 指定代理人 "dkDT7  
authorized capital 法定资本 \!51I./Q/  
authorized clerk 出市员 z9}WP$W  
authorized dealer 认可交易商 B;vpG?s{9  
authorized financial institution 认可财务机构 _?}[7K!~d  
authorized fund 认可基金 dmB _`R  
authorized fund house 获授权的基金公司;认可基金公司 qS9z0HLE  
authorized institution 认可机构 {uCX F~v  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 bMA\_?  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 oCxh[U@*D  
authorized insurer 获授权保险人;获认可承保人 lH%%iYBM  
authorized investment 特准投资项目 j7XUFA  
authorized person 获授权人 FQlYCb  
authorized representative 获授权代表 -:V0pb  
authorized share capital 法定股本 <rKfL`8p  
automated quotation system 自动报价系统 {Mv$~T|e7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] LykB2]T  
自动交易系统〔香港期货交易所有限公司〕 j^T i6F>f  
automatic adjustment mechanism 自动调整机制 (nDen5Q|  
automatic adjustment system 自动调整系统 } %bP9  
Automatic Clearing House 自动票据交换所 eZ G#op  
automatic exchange rates accumulation system 自动化汇率累集系统 /5wIbmz@I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 rw }wQP_'  
automatic teller machine [ATM] 自动柜员机 Gbwq rH+  
autopay 自动转帐 p Lwtm@  
available assets 可用资产 l+r3|b  
available fiscal reserve 现存财政储备 P+Q}bTb8  
available profit 可用利润 /cX%XZg  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 s#p\ r  
average 平均;平均数;海损 ]r(&hqdR  
average basic salary 平均基本薪金 Gl6M(<f\5  
average consumer expenditure 平均消费开支;一般消费开支 Zsto8wuf#  
average cost 平均成本 >4G~01  
average cost of land production 增辟土地平均成本 gWGh:.*T  
average daily turnover 平均每日成交额 4XNdsb  
average daily wage rate 平均每日工资率 %jh gKq  
average expenditure pattern 平均开支模式 >|rU*+I`  
average growth rate 平均增长率 }G ^nK m  
average net fixed assets 固定资产平均净值 ^u+#x2$Mg  
average of relatives 相对价格平均数 yfZYGhPN(  
average price 平均价格 a^7HI,  
average propensity to consume 平均消费倾向;一般消费倾向 {lbNYjknS  
average propensity to save 平均储蓄倾向;一般储蓄倾向 y7T<Auue`  
average rate 平均率 #By~gcN  
average revenue 平均收入;平均收益 m9mkZ:r(kV  
average stock 平均库存;平均存货 b#W(&b^q  
average yearly rent 平均年租 %fIYWu`X  
avoidance of double taxation 避免双重课税 ld[BiP`B2V  
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 42=/$V  
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