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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: o+ r?N5  
A share A股;甲类股份 [2"a~o\  
abatement of tax 减税;减扣免税额 An{`'U(l  
ABN AMRO Bank N.V. 荷兰银行 pHXslmrD  
above-the-line expenditure 线上项目支出;经常预算支出 BRLrD/8Le  
above-the-line receipt 线上项目收入;经常预算收入 cQ} ,q+GR~  
ABSA Asia Limited 南非联合亚洲有限公司 kl,I.2-  
absolute change 绝对数值变更 IQAV`~_G  
absolute expenditure 实际开支 ;`p+Vs8C  
absolute guideline figure 绝对准则数字 5B< em  
absolute interest 绝对权益 T@ (MSgp9  
absolute order of discharge 绝对破产解除令 wM9HZraB<  
absolute profit margin 绝对利润幅度 ;'~U5Po8  
absolute value 实值;绝对值 O/Ub{=g  
absolutely vested interest 绝对既得权益 G:7HL5u  
absorbed cost 已吸收成本;已分摊成本 d"`/P?n x  
absorption 吸收;分摊;合并 ?Z 9C}t]  
absorption rate 吸收率;摊配率;分摊率 _bRd2k,  
ACB Finance Limited 亚洲商业财务有限公司 DO` K_B  
acceptable form of reciprocity 合理的互惠条件 ^K. d|z  
acceptable rate 适当利率;适当汇率 XHKiz2Pc1  
acceptance agreement 承兑协议 [#hpWNez(>  
acceptance for honour 参加承兑 0}tf*M+a  
acceptor 承兑人;接受人;受票人 2.)xWCG  
acceptor for honour 参加承兑人 c5C 2xE}T  
accident insurance 意外保险 094~  s  
Accident Insurance Association of Hong Kong 香港意外保险公会 WT;4J<O/  
accident insurance scheme 意外保险计划 .0+=#G>  
accident year basis 意外年度基准 :Aj8u\3!@  
accommodation 通融;贷款 GrPKJ~{6  
accommodation bill 通融票据;空头票据  ieo Naq  
accommodation party 汇票代发人 lQ(I/[qVd  
account balance 帐户余额;帐户结余 -5B>2K F  
account book 帐簿 (c AWT,  
account collected in advance 预收款项 50kjX}  
account current book 往来帐簿 gT8Q:8f:  
account of after-acquired property 事后取得的财产报告 z=%&?V  
account of defaulter 拖欠帐目 :59fb"^$  
account payable 应付帐款 ?&A)%6` ~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Lu?MRF f  
account receivable 应收帐款 G%5bQ|O  
account receivable report 应收帐款报表 $23*:)&J4  
account statement 结单;帐单;会计财务报表 W}jel}:  
account title 帐户名称;会计科目 PIOG| E  
accountant's report 会计师报告 %EV\nwn6  
Accountant's Report Rules 会计师报告规则 \vwsRT 1  
accounting and auditing procedure 会计与审计程序;会计与核数程序 5^lFksZ  
Accounting Arrangements 《会计安排》  t~_vzG  
accounting basis 会计基础 ggn C #$  
accounting by Official Receiver 破产管理署署长呈交的帐目 >1uo5,wrF  
Accounting Circular 《会计通告》 9bu}@#4*  
accounting class 会计类别 -7-r~zmr  
accounting date 记帐日期;会计结算日期 ^#i3JMq  
accounting for money 款项核算 9lXjB_wG>  
Accounting Officer 会计主任 } V  *  
accounting period 会计报告期;会计期 \"k[y+O],4  
accounting policy 会计政策;会计方针 I "Qf};n  
accounting practice 会计惯例 |p_\pa1&  
accounting principle 会计准则 ^V6cx2M  
accounting record 会计记录 76 nrDE  
accounting report 会计报告  \EI<1B  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 J34/rL/s  
Accounting Society of China 中国会计学会 3QSA|  
accounting statement 会计报表 ,jH<i.2R  
accounting system 会计制度;会计系统 3T1t !q4/5  
accounting transaction 会计事项;帐务交易 m{#?fR=9  
accounting treatment 会计处理 ;|yd}q=p  
accounting year 会计年度 X;:qnnO  
accretion 增值;添加 :)JIKP%$\)  
accrual 应计项目;应累算数目 2:[ -  
accrual basis 应计制;权责发生制 J:D{5sE<|  
accrual basis accounting 应计制会计;权责发生制会计 [7Fx#o=da  
accrue 应累算;应计 r{LrQ  
accrued benefit 应累算利益 }`fFzb  
accrued charges 应计费用 96ydcJY0'  
accrued cumulative preference share dividend 应累算的累积优先股股息 @~p;.=1]F  
accrued expenses 应累算费用 y-#{v.|L  
accrued interest payable 应付利息;应计未付利息 k]>1@t  
accrued interest receivable 应收利息;应计未收利息 WzinEo{ f  
accrued right 累算权益 1F|e/h%^  
accruing profit 应累算的利润 dlv1liSXL5  
accumulated fiscal reserve 累积财政储备 &,*G}6wa;&  
accumulated profit 累积利润;滚存溢利 Q+<{2oVz  
accumulated reserve 累积储备 FT'2 J  
accumulation of surplus income 累积收益盈余 Y9<N#h#  
acquired assets 既得资产 -ElK=q  
acquisition 收购;购置;取得  {4]sJT  
acquisition cost 购置成本 v[l={am{/  
acquisition expenses 购置费用 meF.`fh  
acquisition of 100% interest 收购全部股权 ,]Gi942  
acquisition of control 取得控制权 };{Qx  
acquisition of fixed assets 购置固定资产 CU`yi.)T{  
acquisition of shell “买壳” ]9A@iA  
acquisition price 收购价 SH ow~wxw  
act of God 天灾 vQH 6CB"  
acting partner 执事合伙人  C\`*_t  
active market 买卖活跃的市场;交投畅旺的市场;旺市 VsU*yG a  
active partner 积极参与的合伙人 o|en"?4  
active trading 交投活跃 /E %^s3S.  
actual circulation 实际流通 g$/C-j4A[  
actual cost 实际成本 Yq~$p Vgf  
actual expenditure 实际开支;实际支出 Qxb%P<`u  
actual income 实际入息;实际收入;实际收益 f[ 'uka.U  
actual market 现货市场 `/"*_AKAI  
actual price 现货价;实际价格 57|RE5]|!  
actual profit 实际利润 1ze\ U>  
actual quotation 实盘;实际价位;实际报价 @LyCP4   
actual year basis 按实际年度计算 BT*z^Z H  
actuals 实货 WY& [%r  
actuarial investigation 精算调查 V|\dnVQ'-%  
actuarial principle 精算原则 ZbAg^2  
actuarial report 精算师报告 (/i?Fd  
Actuarial Society of Hong Kong 香港精算学会 ?+P D?c7  
actuarial valuation 精算师估值 0PP5qeqN2n  
actuary 精算师 ~fF_]UVq3  
ad referendum agreement 暂定协议;有待覆核的协定 c3__=$)'kP  
ad valorem duty 从价税;按值征税 zk++#rB  
ad valorem duty system 从价税制 GbB :K2  
ad valorem fee 从价费 zNo>V8B(  
ad valorem tariff 从价关税 1CmjEAv%/  
additional allowance 额外免税额 )JsmzGC0  
additional amount for unexpired risk 未过期风险的额外款额 "/k TEp  
additional assessable profit 补加应评税利润 w}rsboU  
additional assessment 补加评税 E+"m@63  
additional commitment 额外承担 QKHAN{hJ  
additional commitment vote 额外承担拨款 1F,>siuh ,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 FW@(MIH  
additional dependent parent allowance 供养父母额外免税额 Lk8[fFa4  
additional provision 额外拨款 w7E7r?)Wl|  
additional stamp duty 附加印花税 +tCNJ<S@l$  
additional tax 补加税罚款;补加税款 OD8{ /7  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 1@Gmzh  
adjudged bankrupt 被裁定破产 o"gtWAGH  
adjudicated bankrupt 裁定破产人 Dg=!d)\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 u*6Y>_iA  
adjudication of bankruptcy 裁定破产;宣告破产 umuE5MKY<  
adjudication of insolvency 裁定无力偿还债务 $! R]!s  
adjusted actual 经调整的实数;调整后的实数 %AJTU3=0  
adjusted current assets 经调整的流动资产;调整后的流动资产 \- f^C}m  
adjusted figure 经调整的数字;调整后的数额 `JAM]qB"  
adjusted liabilities 经调整的负债;调整后的负债 X/qLg+X  
adjusted loss 经调整的亏损;调整后的亏损 Tg jM@ir  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 y# iQ   
adjusted profit 经调整的利润;调整后的利润 uGz>AW8a3  
adjusted surplus 经调整的盈余额;调整后的盈余额 vuoD~=z  
adjusted value 经调整的价值;调整后的价值 .|g|X8X  
adjustment 调整;修订;理算〔保险〕 s&)>gE\  
adjustment centre 调剂中心 i_{b *o_an  
adjustment lag 调整过程的时间差距;调整时差 j3Ps<<eA  
adjustment mechanism 调整机制 E[a|.lnV  
adjustment of loss 亏损调整 igO,Ge8}  
adjustment process 调整过程;调整程序 Qq{>]5<  
adjustment range 调整幅度 %] #XIr  
administered exchange rate 受管制汇率 SL$ bV2T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 H"vkp~u]I  
administration expenses 行政费用 :vXlni7N[M  
administration fee 手续费;行政费 cCB YM  
administration in bankruptcy 破产管理 [))TL  
administration order 遗产管理令 Ad)::9K?J  
administrator 管理人;遗产管理人 ;7*R;/  
administrator of the estate 遗产管理人 X:kr$  
admission of debt 债项承认书 &|YJ?},  
admission of proof 接纳债权证明 |kc#=b@l  
advance 放贷款项;垫付款项;预支款项;预付款项 sNHxUI  
advance account 暂支帐目;预付款帐户 x_oiPu.V  
advance compensation 预付补偿金 ?B['8ju  
advance from shareholder 股东垫款 lN~V1(1B  
advance pending reimbursement 预支以待日后付还 $'%.w|MJp  
advanced economy 先进经济体系 7GDrH/yK  
advancement 预付;预付财产 jnIf (a  
advances warrant 垫款令 %f1>cO9[  
advancing 贷出 .H#<yPty  
adverse balance 逆差 UAEu.AT  
adverse exchange 逆汇 UlQS]f~  
advertisement addressed to shareholders 在报章刊登的致股东通告 tDQuimYu7  
advice for collection 托收通知书 ]9PQKC2&  
advice of drawing 提款通知书;汇票通知书 Me2qOc^Z-  
advice of payment 付款通知 sL!+&Id|  
Advisory Committee [Securities and Futures Commission] ',bSJ4)Y  
谘询委员会〔证券及期货事务监察委员会〕 zPc kM)  
Advisory Committee on Diversification 经济多元化谘询委员会 2Fc>6]:*  
affidavit 誓章;遗产申报誓章 SUN!8 qFA  
affidavit of no receipt 述明无收款的誓章 YmPNaL  
affiliate 联号;联营公司;附属公司 /Bs42uJ3  
affiliated company 附属公司;联号;联营公司 N 9cCfB\`  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 U["-`:>jfp  
affordability 负担能力 DkJ "#8Yl=  
African Development Bank [AfDB] 非洲开发银行 JU3to_Io  
after-acquired property 事后取得的财产 73kU\ux  
after-hours dealing 市后交易 0WI@BSHnM  
after-tax profit 税后盈利;税后利润;税后溢利 HY2*5 #T  
agency agreement 代理协议 eufGU)M  
agency expenses 代理机构的开支 g:eq B&&  
agency fee 代理费 ^\Epz* cL  
Agency Law 《代理法》 e1/{bX5  
agent 代理人;承销人 AU 4K$hC^  
agent of company 公司代理人 GV0-"9uwX~  
agent's fee 代理人费;经纪费 DIBoIWSuR  
aggregate 总计;总数;总体数字 AlA:MO]NM  
aggregate amount 总款额;总额 f)19sjAJk  
aggregate assets and liabilities 总体资产与负债 ~A@HW!*Z@  
aggregate at constant price 按固定价格计算的总体数字 lPZYd 8  
aggregate demand 总需求 +x]3 - s  
aggregate gross position 总持仓量 H;c3 x"  
aggregate limit 总限额 vf;&0j&`  
aggregate of salaries tax 合计薪俸税 5 >\~jf  
aggregate performance 总体表现;总体业绩 i_f\dkol  
aggregate supply 总体供应 !hjA   
aggregate surplus 总盈余 *;:dJXR  
aggregate total 整体总额 oM(8'{S=  
aggregate value 总值;合计价值 }l7@:ezZZ7  
aggregated basis 合计基准 :^rt8>~  
aggregated net chargeable income 合计应课税入息实额 0b(x@>  
aggregation 合并计算;合计;总和 h.jO3q  
aggregation of incomes of husband and wife 夫妇入息合并计算 s8.SEk|pB  
aggregation of property 财产的总和 %:}o\ _w  
agio 差价;贴水 Mq jdW   
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%HFsuIO-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment -?p4"[  
《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》 {Jc.49  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Om_- #S  
《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》 ^v5<*uf%m  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <Uc?#;% Y}  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 fM`.v+  
agreement for a settlement 授产协议 Ajm4q_  
agreement for assignment 转让协议 \:4SN&I~  
agreement for sale 售卖协议;买卖协议 LYO2L1u)  
agreement for sale and purchase 买卖协议 /|m0)H.>  
agreement for the payment of interest 支付利息协议 TW6F9}'f&  
agreement for the repayment of money 还款协议 k}] M`ad  
agreement of reinsurance 再保险协议 Mp?L9  
Agricultural Bank of China 中国农业银行 ~L4L|q 7  
air passenger departure tax 飞机乘客离境税 ^*"i *e  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ] @:x<>  
airport tax 机场税 /B<QYvv  
alcohol duty 酒精税 *Wf Qi8  
alienation 让与;让渡;转让 89x;~D1  
alimony 生活费;赡养费 $`[TIyA9!  
All Ordinaries Index [AOI] 所有普通股指数 Z&of-[)  
all risks 全险;综合险 G!+Mu2  
All Sales Record for Stock Market 《股票市场成交报告》 Kay\;fXT  
Allied Capital Resources Limited 新联财务有限公司 )4TP{tp  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 A(*c |Aj9  
allocation letter 拨款信件 66-tNy  
allocation of fund 分配款项;预留款项 :DrF)1C  
allocation of profit 利润分配;溢利分配 )=VAEQhL-  
allocation warrant 拨款令 (H8JV1J  
allotment 分配;配股 d ehK#8  
allotment notice 股份配售通知;配股通知 J7Mbv2D  
allotment of shares 股份分配 waU2C2!w  
allowable 可获宽免;免税的 -3u ;U,}  
allowable business loss 可扣除的营业亏损 V8Ri2&|3  
allowable expenses 可扣税的支出 ?,i}Qr [Q  
allowance 免税额;津贴;备抵;准备金 U C_$5~8p  
allowance for debts 债项的免税额 {isL<  
allowance for depreciation by wear and tear 耗损折旧免税额 5>lIrBf  
allowance for funeral expenses 殡殓费的免税额 m(D+!I9  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 bct8~dY  
allowance for repairs and outgoings 修葺及支出方面的免税额 >}:  
allowance to debtor 给债务人的津贴 p|?FA@ 3  
alteration of capital 资本更改 \ef:H&r  
alternate trustee 候补受托人 ,q;?zcC7  
amalgamation 合并 u 7:Iv  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  md,KRE  
ambit of charges 征税范围;收费范围 A$i^/hJs  
amended valuation 经修订的估值 q[GD K^-g  
American Commodities Exchange 美国商品交易所 lQd7p+ 21  
American Express Bank Limited 美国运通银行 T.jCF~%7F  
American Stock Exchange 美国证券交易所 }|%1LL^pB  
amortization 摊销 hI 9q);g  
amount due from banks 存放银行同业的款项 <PiO %w{  
amount due from banks abroad 存放海外银行同业的款项 ^qzH(~g{M  
amount due from holding companies 控股公司欠款 Qj'Ik`o  
amount due from local banks 存放本港银行同业的款项 zez|l  
amount due to banks 银行同业的存款 e^'|<0J  
amount due to banks abroad 海外银行同业的存款 \VA*3U^@  
amount due to holding companies 控股公司存款 h-kmZ<p|^  
amount due to local banks 本港银行同业的存款 QYi4A "$`  
amount due to outport banks 外埠银行同业的存款 Tw7]   
amount for note issue 发行纸币的款额 Q'qX`K+@`  
amount of bond 担保契据的款额 lh[?`+A  
amount of consideration 代价款额 Z #T  
amount of contribution 供款数额 Y2;2Exp^  
amount of indebtedness 负债款额 2v2XU\u{t  
amount of principal of the loan 贷款本金额 ~>HzAo9e  
amount of rates chargeable 应征差饷数额 bAbR0)  
amount of share capital 股本额 ,ryL( "G  
amount of sums assured 承保款额 tbWf m5$  
amount of variation 变动幅度 I~ :gi@OVV  
amount of vote 拨款数额 Ij$C@hH  
amount payable 应付款额 T@Y, 7ccpd  
amount receivable 应收款额 yYaoA/0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 G[`1Yw$  
analysis 分析 o+B)  
ancillary risk 附属风险 @Ns[qn;9  
annual account 周年帐目;周年帐目报表;年度决算;年结 UoPY:(?;i  
annual accounting date 年结日期 s*s~yH6  
annual allowance 每年免税额;年积金;年度津贴;年津 Q@7d:v  
annual balance 年度余额 Bp3E)l  
annual disposable income 每年可动用收入 <N1wET-  
annual estimates 周年预算 B]@25  
annual fee 年费 FJ-H ;  
annual general meeting 周年大会 XbqMWQN*  
annual growth rate 年增率;每年增长率 ]8}51y8  
annual long-term supplement 长期个案每年补助金 o<G#%9j  
annual pensionable emolument 可供计算退休金的年薪 "VZXi_P  
annual report 年报 o8Gygi5  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Dnl<w<}ZU:  
annual return 周年报表;周年申报表;每年报税表格 Pc_aEBq  
Annual Return Rules 《周年报表规则》 #{PwEX !Ct  
annual review of consumer prices 每年消费物价回顾 wD=]U@t`,  
annual roll-forward basis 逐年延展方式 YZj*F-}  
annual salary 年薪 NC#F:M;b  
annual statement 年度报表;年度决算表 s2#Ia>5!  
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 i'7+ ?YL  
annuitant 年金受益人 D:;idUO  
annuity 年金 LP=j/qf|  
annuity contract 年金合约 Ps74SoD-  
annuity on human life 人寿年金 BBRL _6  
antecedent debt 先前的债项 Jjm#ofv  
ante-dated cheque 倒填日期支票 ;4[[T%&v  
anticipated expenditure 预期开支 }!AS?  
anticipated net profit 预期纯利 5,pNqXRp  
anticipated revenue 预期收入 l6y}>]  
anti-inflation measure 反通货膨胀措施 PO`p.("h  
anti-inflationary stance 反通货膨胀立场 C+ll A  
apparent deficit 表面赤字 }Nsdk',}  
apparent financial solvency 表面偿债能力 D%abBE1  
apparent partner 表面合伙人 USEb} M`  
application for personal assessment 个人入息课税申请书 0z8?6~M;<  
application of fund 资金应用 Jsysk $R  
application to release as liquidator and to destruct the books of accounts and documents  L23}{P  
申请免除清盘人职务及毁灭帐簿与文件 w?8SQI,~X  
appointed actuary 委任精算师  C/IF~<B  
appointed auditor 委任核数师;委任审计师 D]]wJQU2  
appointed trustee 委任的受托人 viG,z4Zf  
appointer 委任人 )63 $,y-;$  
apportioned pro rata 按比例分摊 =c'4rJ$+  
apportionment 分配;分摊 kIVQ2hmv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 H*'1bLzq  
apportionment formula 分摊方程式 iCE!TmDT  
apportionment of estate duty 遗产税的分摊 jYFJk&c  
appraisal 估价;评估 \&5V';  
appreciable growth 可观增长 !Aw^X} C  
appreciable impact 显着影响 b,E?{uG  
appreciable increase 可观增长 D&" D[|@  
appreciation 增值;升值 y %Q. (  
appreciation against other currencies 相对其他货币升值 <Gi%+I@szl  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 + cfEyiub  
appreciation tax 增值税 z* EV>Y[  
appropriation 拨款;拨用;拨付 y:W6;R  
appropriation account 拨款帐目 V0=%$tH  
Appropriation Bill 拨款法案 gvA}s/   
appropriation-in-aid system 补助拨款办法 S^eem_C  
approved assets 核准资产 y|2<Vc  
approved basket stock 认可一篮子证券 q(6.VU@  
approved budget 核准预算 n^Ca?|} ,  
approved charitable donation 认可慈善捐款 5 wrRtzf  
approved charitable institution 认可慈善机构 x#J9GP.  
approved currency 核准货币;认可货币 OT%E|) 6'  
approved estimates 核准预算 x9"Cm;H%  
approved estimates of expenditure 核准开支预算 H OR8Jwf:  
approved overseas insurer 核准海外保险人 l1)~WqhE}  
approved overseas trust company 核准海外信托公司  X0VS a{  
approved pooled investment fund 核准汇集投资基金 >u?.gJm~  
approved provident fund scheme 认可公积金计划 OG/b5U  
approved provision 核准拨款 v;x0=I&%  
approved redeemable share 核准可赎回股份 %_ibe  
approved regional stock 认可地区性证券 jYHnJ}<  
approved retirement scheme 认可退休金计划 *nCA6i  
approved subordinated loan 核准附属贷款 QB*,+u4  
arbitrage 套戥;套汇;套利 i6WH^IQM  
arbitrageur 套戥者;套汇者 2.D2 o  
arbitrary amount 临时款项 ABN4kM>%  
arrangement 措施;安排;协定 tk&AZb,sP  
arrears 欠款 ;xZ+1 zmL0  
arrears of pay 欠付薪酬 _MBhwNBxZ  
arrears of revenue 逾期未收税款;逾期未收的帐项 hOY@vm&  
articles of association 组织章程;组织细则;组织章程细则 >}+{;d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 xB *b7-a  
ascertainment of profit 确定利润 `tkoS  
"Asia Clear" “亚洲结算系统” BNfj0e5b  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 V\cbIx(Z^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 <]qNjsdb9"  
Asian Development Fund [ADF] 亚洲发展基金 3iCe5VF  
Asian dollar bond 亚洲美元债券 S,c{LTL  
Asian dollar market 亚洲美元市场 42NfD/"g+s  
Asian dollar rate 亚洲美元利率 L  ;L:  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 c/|{yp$Ga>  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 *;fTiL  
asked price 沽盘;喊价;索价;卖方报价 IT| h;NUG  
assessable income 应评税入息 L4>14D\  
assessable loss 应评税亏损 9>)b6)J D  
assessable profit 应评税利润 ^kKLi  
assessable value 应评税值 9/k2 zXY  
assessed profit 估定利润 >)kKP8l7  
assessed value 经评估价值 (Q*q# U  
assessment 评税;评定;估价;评税单 OS(`H5D  
assessment number 评税编号;估价编号 qyz%9 9  
assessment of additional tax 补加税评税 n-Iz!;q  
assessment of performance 业绩评估;实绩评价 D+]mKPB  
Assessor 评税主任 q+?&w'8  
asset price bubbles 资产价格泡沫 a*P v^Np-v  
asset-backed securities 具资产保证的证券 >C0B!MT?3%  
assets accretion 资产增值 16iTE-J_  
assets and liabilities 资产与负债 7Qd4L.  
assets betterment statement 资产递增表;资产改进表  JW D`}  
assets lending 实物放款;有抵押贷款 y%TqH\RKv  
assets of the company passing on the death 死者去世时转移的公司资产 Kxsd@^E  
assets pledged as security for liabilities 用作负债抵押的资产 zg2d}"dV  
assets portfolio 资产投资组合 aTvyz r1  
assets price 资产价格 oGcgd$%ZB  
assets quality 资产质素 _Xf1FzF+a  
assets realization 资产变现 Y&6jFT_  
assets refinancing arrangement 资产再集资安排 N[_T3(  
assets securitization 资产证券化 7{#p'.nc5  
assets situated outside Hong Kong 在香港以外地方的资产 $--8%gh dG  
assets stripping 削减资产;拆卖资产 imM!Me 0TE  
assets value 资产值 Xf4QLw/r  
assignee 承让人 /!]K+6>u  
assignment 转让;转让书;转让契 7X$CJ%6b  
assignment of interest 权益转让 iC#a+G*N_M  
assignment of letters patent and trade mark 专利证书及商标转让 1)z'-dQ-5$  
assignment of property 物业转让;物业转让书 f(Xin3#'  
assignment right 转让权 +~5Lo'^  
assignor 转让人 o?a2wY^_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 L4po1  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 /@`"&@W'  
associate member 附属会员 G8repY  
associated body corporate 相联法人团体 mB`HPT  
associated company 相联公司;联属公司 fbApE  
associated corporation 相联法团 LphCx6f,X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?p{ -Yp*h  
公认会计师公会〔英国〕 {]IY; cL  
Association of Futures Exchange Brokers 香港期货经纪协会  ,$6si  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ,a5q62)q  
association of underwriters 承保人组织 Ftyxz&-4$p  
assumption of control 接管 zZ[kU1Fyv  
assurance 担保;保险;转易;转易书 `{#""I^_  
assurance of interest 权益的转易 AF:_&gF  
at 19XX price 按一九XX年价格计算 L'wR$  
at a discount 按赔价计算;按贴水价格计算;打折扣 =c6d $  
at a premium 按溢价计算;按升水价格计算 ^tTM 7  
at call 通知付款;按通知 }9ulHiR  
at constant market price 按固定市价计算 ) 8xbc&M  
at constant price 按固定价格计算 ,LBj$U]e|E  
at cost 按成本计算 9O- otAGM  
at current market price 按当时市价计算;按现时市价计算 =d;a1AO{&  
at current price 按当时价格计算;按现时价格计算 {L$$"r,  
at factor cost 按要素成本计算;按生产要素成本计算 dw6ysOR@  
at money-of-the-day price 按付款当日价格计算 zTue(Kr  
at or better 按指定或较佳价位〔买卖指令〕 nk!uO^  
at par 按面值计算;平价 2m$C;j!D  
at sight 见票即付 OdNo2SO  
at the close 按收市盘 Y$OE[nGi%X  
at the opening 按开市盘 M&iXdw&  
attestation 见证;见证条款 W%rUa&00  
at-the-money option 平价期权 O]I AIM  
attorney 受权人;受托代表人 N1Y uLG:  
attornment 新拥有人承认书 T$kuv`?  
attributable profit 可归属利润 FO>?>tK 0  
attributable share value 可归属股份价值 UR^r>  
Auckland Stock Exchange 奥克兰证券交易所 DlzL(p@r  
auction 拍卖 2z;nPup,  
auctioneer 拍卖商 pauO_'j_1p  
audit 审计;核数 zeGWM,!  
Audit Commission 审计署 1 Ne;U/  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] xjp0w7L)J  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 "C}<umJ'  
audit review 帐目审查 LDegJer-v  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 (%6fZ  
audited account 审计帐目;经审计的帐目 O}C*weU  
audited annual account 经审计的周年帐目 6EY\  
audited balance sheet 经审计的资产负债表 5xc e1[  
auditor 核数师;核数主任;审计师 whN<{AG  
auditor's certificate 核数师证明书;审计师证明书 blomB2vQ  
auditor's report 核数师报告;审计师报告 mBL?2~M  
Aussie bond 澳元债券 SEnr"}  
austerity budget 紧缩预算 PC5$TJnj3  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司  qbc=kP  
Australia All Ordinaries Index 澳洲所有普通股票指数 /{j._4c  
Australian Dollar [AUD] 澳元 hc W>R  
Australian Options Market 澳大利亚期权市场 zSA"f_e  
Australian Securities Commission 澳洲证券事务监察委员会 /pRv i>_(:  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 .8'c c8  
Australian Stock Exchange 澳大利亚证券交易所 -I4@6v E,  
Austrian Schilling [ATS] 奥地利先令 # ,H!<X;SS  
authentication 认证;鉴证 r5Q#GY>  
authority to purchase 委托购买证;委购书 e6*,MnqBh  
authorization 认可;核准;授权;授权书 |Fx *,91  
authorization by direction 指示授权 xm=Gt$>.o  
authorization by instruction 指令授权 sw9ri}oc  
authorization by warrant 令状授权 6lpJ+A57#  
authorization of unit trust 单位信托的认可 n"?*"Ya  
authorized agent 指定代理人 ~|<'@B!6  
authorized capital 法定资本 a?ete9Q+  
authorized clerk 出市员 Kf?:dF  
authorized dealer 认可交易商 ; P<h 9(  
authorized financial institution 认可财务机构 UOj*Gt&  
authorized fund 认可基金 j0LZ )V  
authorized fund house 获授权的基金公司;认可基金公司 |)d%3s\  
authorized institution 认可机构 pcIS}+L  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2asRJ97qES  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 tW!*W?  
authorized insurer 获授权保险人;获认可承保人 ?}KD<R  
authorized investment 特准投资项目 J>M9t%f@  
authorized person 获授权人 fJNK@F  
authorized representative 获授权代表 leF!Uog  
authorized share capital 法定股本 %INkuNa8\  
automated quotation system 自动报价系统 hKg +A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] EajJv>X7  
自动交易系统〔香港期货交易所有限公司〕 ]>Dbta.2 7  
automatic adjustment mechanism 自动调整机制 P( -   
automatic adjustment system 自动调整系统 EhKG"Lb+  
Automatic Clearing House 自动票据交换所 w)&4i$Lk6  
automatic exchange rates accumulation system 自动化汇率累集系统 qHheF%[\5  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P B-x_D  
automatic teller machine [ATM] 自动柜员机 ?x 0gI   
autopay 自动转帐 \FX"A#  
available assets 可用资产 |Ch ,C  
available fiscal reserve 现存财政储备 o[RwK  
available profit 可用利润 q77qdm q7  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 |aU8WRq  
average 平均;平均数;海损 9,&xG\z=  
average basic salary 平均基本薪金 gB%"JDn8  
average consumer expenditure 平均消费开支;一般消费开支 @ G!Ir"Q  
average cost 平均成本 _KtV`bF  
average cost of land production 增辟土地平均成本 YvuE:ia  
average daily turnover 平均每日成交额 V60"j(  
average daily wage rate 平均每日工资率 [zq2h3r  
average expenditure pattern 平均开支模式 T#6g5Jnsp  
average growth rate 平均增长率 Kwm_Y5`A  
average net fixed assets 固定资产平均净值 B[h^]k  
average of relatives 相对价格平均数 unqUs08  
average price 平均价格 -ON-0L  
average propensity to consume 平均消费倾向;一般消费倾向 i`<L#6RBT  
average propensity to save 平均储蓄倾向;一般储蓄倾向 *:+ZEFMq  
average rate 平均率 K } T=j+  
average revenue 平均收入;平均收益 ,cS_687o  
average stock 平均库存;平均存货 vgDpo@fz8  
average yearly rent 平均年租 ZI4dD.B  
avoidance of double taxation 避免双重课税 F/1m&1t  
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 qQ3pe:n?  
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