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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: z1[2.&9D-  
A share A股;甲类股份 rOQhS]TP*  
abatement of tax 减税;减扣免税额 Bf!i(gM  
ABN AMRO Bank N.V. 荷兰银行 s$`g%H>  
above-the-line expenditure 线上项目支出;经常预算支出 &}wr N(?w  
above-the-line receipt 线上项目收入;经常预算收入 J.Mj76\_  
ABSA Asia Limited 南非联合亚洲有限公司 >(5*y=\i  
absolute change 绝对数值变更 hO^8CA,5  
absolute expenditure 实际开支 T)wc{C9w  
absolute guideline figure 绝对准则数字 CY;ML6c@  
absolute interest 绝对权益 G6K;3B  
absolute order of discharge 绝对破产解除令 ( ,1}P  
absolute profit margin 绝对利润幅度 b:3n)-V{u  
absolute value 实值;绝对值 v(D{_  
absolutely vested interest 绝对既得权益 Au jvKQ(  
absorbed cost 已吸收成本;已分摊成本 HL$}Gh]q  
absorption 吸收;分摊;合并 dd1m~Gm  
absorption rate 吸收率;摊配率;分摊率 W$LaXytmak  
ACB Finance Limited 亚洲商业财务有限公司 U;Z6o1G  
acceptable form of reciprocity 合理的互惠条件 dK'?<w$  
acceptable rate 适当利率;适当汇率 V&`\ s5Q  
acceptance agreement 承兑协议 RN\4y{@  
acceptance for honour 参加承兑 54~`8f  
acceptor 承兑人;接受人;受票人 9t@^P^}=\m  
acceptor for honour 参加承兑人 ?h UC#{  
accident insurance 意外保险 4GWt.+{J$  
Accident Insurance Association of Hong Kong 香港意外保险公会 &os9K)  
accident insurance scheme 意外保险计划 nM:e<`r  
accident year basis 意外年度基准 (+7gS_c  
accommodation 通融;贷款 @w&VI6  
accommodation bill 通融票据;空头票据 ,ButNB v  
accommodation party 汇票代发人 =g4^tIYq  
account balance 帐户余额;帐户结余 !GI*R2<W  
account book 帐簿 cmgI,n-o?  
account collected in advance 预收款项 ?:l3O_U 5  
account current book 往来帐簿 Awl4*J~  
account of after-acquired property 事后取得的财产报告 *KNj5>6=  
account of defaulter 拖欠帐目 o`S|  
account payable 应付帐款 ^2E\{$J  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 fkE4 [X7f  
account receivable 应收帐款 p\I,P2on  
account receivable report 应收帐款报表 jn vJ`7zFP  
account statement 结单;帐单;会计财务报表 :e>y= s>  
account title 帐户名称;会计科目 *(6vO{  
accountant's report 会计师报告 tdSy&]P  
Accountant's Report Rules 会计师报告规则 H_)\:gTG  
accounting and auditing procedure 会计与审计程序;会计与核数程序 m[ *)sm  
Accounting Arrangements 《会计安排》  jL8[;*^G  
accounting basis 会计基础 )W9W8>Cc5_  
accounting by Official Receiver 破产管理署署长呈交的帐目 @Ee{ GH^-  
Accounting Circular 《会计通告》 H59}d oKH  
accounting class 会计类别 @igGfYy  
accounting date 记帐日期;会计结算日期 YT\x'`>Q  
accounting for money 款项核算 pQ%~u3  
Accounting Officer 会计主任 hZ NS$  
accounting period 会计报告期;会计期 7=C$*)x  
accounting policy 会计政策;会计方针 *i zPLM}+  
accounting practice 会计惯例 [1Pw2MC<  
accounting principle 会计准则 OAPR wOQ^=  
accounting record 会计记录 (sLFJ a6e  
accounting report 会计报告 r&sm&4)p-5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 WLGk  
Accounting Society of China 中国会计学会 rX*4$d0  
accounting statement 会计报表 g a|RW0  
accounting system 会计制度;会计系统 3YT>3f!\  
accounting transaction 会计事项;帐务交易 'o=`1I  
accounting treatment 会计处理 [=*c8  
accounting year 会计年度 's]I:06A  
accretion 增值;添加 l H:Y8j  
accrual 应计项目;应累算数目 gwE#,OY*  
accrual basis 应计制;权责发生制 WE\@ArY>  
accrual basis accounting 应计制会计;权责发生制会计 ?U'c;*O-  
accrue 应累算;应计 2g shiY8_  
accrued benefit 应累算利益 ,'[L6=#  
accrued charges 应计费用 |uo<<-\jTO  
accrued cumulative preference share dividend 应累算的累积优先股股息 )]x/MC:9r  
accrued expenses 应累算费用 Xv ;} !z  
accrued interest payable 应付利息;应计未付利息 sYnf #'  
accrued interest receivable 应收利息;应计未收利息 XnC`JO+7M  
accrued right 累算权益 cU <T;1VQ  
accruing profit 应累算的利润 0'u2xe  
accumulated fiscal reserve 累积财政储备 ?K, xxH  
accumulated profit 累积利润;滚存溢利 j8WMGSrrF  
accumulated reserve 累积储备 ! bbVa/  
accumulation of surplus income 累积收益盈余 xo{3r\u?}  
acquired assets 既得资产 ZuZe8&  
acquisition 收购;购置;取得 yZ?|u57  
acquisition cost 购置成本 .ko8`J%%M  
acquisition expenses 购置费用 gP=(2EVE  
acquisition of 100% interest 收购全部股权 mFCDwh]  
acquisition of control 取得控制权 fNb2>1  
acquisition of fixed assets 购置固定资产 heQ<%NIA"  
acquisition of shell “买壳” N-* ^V^V  
acquisition price 收购价 )IUeWR  
act of God 天灾 gBM6{48GF  
acting partner 执事合伙人 RC(fhqV  
active market 买卖活跃的市场;交投畅旺的市场;旺市 W*A-CkrO  
active partner 积极参与的合伙人 DyeV uB  
active trading 交投活跃 = 7%1]  
actual circulation 实际流通 _SU%ul  
actual cost 实际成本 FPj j1U`C  
actual expenditure 实际开支;实际支出 r[; .1,(  
actual income 实际入息;实际收入;实际收益 F-i`GMWC  
actual market 现货市场 8W' ,T  
actual price 现货价;实际价格 ["l1\YCi  
actual profit 实际利润 }{"a}zOl  
actual quotation 实盘;实际价位;实际报价 -= {Z::}S"  
actual year basis 按实际年度计算 tMM *m  
actuals 实货 0I6[`*|SX  
actuarial investigation 精算调查 S[!sJ-rG  
actuarial principle 精算原则 & h)G>Sqc  
actuarial report 精算师报告 /H 3u^  
Actuarial Society of Hong Kong 香港精算学会 |eS5~0<`  
actuarial valuation 精算师估值 p H&Tb4  
actuary 精算师 &t .9^;(  
ad referendum agreement 暂定协议;有待覆核的协定 AIZs^ `_  
ad valorem duty 从价税;按值征税 Q}ebw  
ad valorem duty system 从价税制 ul0]\(sS:  
ad valorem fee 从价费 MbY?4i00%h  
ad valorem tariff 从价关税 E.*TJ  
additional allowance 额外免税额 ,_HSvs7-  
additional amount for unexpired risk 未过期风险的额外款额 z'cVq}vl  
additional assessable profit 补加应评税利润 Glz)-hjJ:n  
additional assessment 补加评税 'N1_:$z@(  
additional commitment 额外承担 }yM /z  
additional commitment vote 额外承担拨款 :N!Fe7H,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =.vc={_ ?  
additional dependent parent allowance 供养父母额外免税额 rv`kP"I  
additional provision 额外拨款 {2u#Q 7]|  
additional stamp duty 附加印花税 76e%&ZG)Q  
additional tax 补加税罚款;补加税款 &YMz3ugI  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 9qyA{ |3  
adjudged bankrupt 被裁定破产 yEYlQ=[#  
adjudicated bankrupt 裁定破产人 OVr, {[r  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 s^5KFK1  
adjudication of bankruptcy 裁定破产;宣告破产 r\6 "mU  
adjudication of insolvency 裁定无力偿还债务 IIC1T{D}v  
adjusted actual 经调整的实数;调整后的实数 lwS6"2q  
adjusted current assets 经调整的流动资产;调整后的流动资产 J:s^F n  
adjusted figure 经调整的数字;调整后的数额 43cdWd%  
adjusted liabilities 经调整的负债;调整后的负债 cYBv}ylw}R  
adjusted loss 经调整的亏损;调整后的亏损 SQ*dC  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 AhjK*nJF  
adjusted profit 经调整的利润;调整后的利润 7.hgne'<  
adjusted surplus 经调整的盈余额;调整后的盈余额 /?<tjK' "H  
adjusted value 经调整的价值;调整后的价值 *#ccz  
adjustment 调整;修订;理算〔保险〕 =HJ)!(  
adjustment centre 调剂中心 tqI]S X  
adjustment lag 调整过程的时间差距;调整时差 V&7jd7 2{  
adjustment mechanism 调整机制 5AmY rXZ  
adjustment of loss 亏损调整 `[T|Ck5  
adjustment process 调整过程;调整程序 N}ur0 'J0  
adjustment range 调整幅度 ! Jh/M^  
administered exchange rate 受管制汇率 k-;%/:Om  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 qJq49}2  
administration expenses 行政费用 UhQsT^b_  
administration fee 手续费;行政费 {(mT,}`4  
administration in bankruptcy 破产管理 rn1^6qy)  
administration order 遗产管理令 sW/^82(dM  
administrator 管理人;遗产管理人 ~G0\57;h  
administrator of the estate 遗产管理人 ex_Zw+n  
admission of debt 债项承认书 wNsAVUjLe  
admission of proof 接纳债权证明 L2"fO  
advance 放贷款项;垫付款项;预支款项;预付款项 1.7tXjRd+  
advance account 暂支帐目;预付款帐户 T KpX]H`  
advance compensation 预付补偿金 ^,@!L-<~(b  
advance from shareholder 股东垫款 SM>V o+  
advance pending reimbursement 预支以待日后付还 #$h~QBg  
advanced economy 先进经济体系 &Nf10%J'<  
advancement 预付;预付财产 Tac7+=T  
advances warrant 垫款令 JffjGf-o  
advancing 贷出 5LVhq[}mP  
adverse balance 逆差 w eMC 9T)B  
adverse exchange 逆汇 z[kz [  
advertisement addressed to shareholders 在报章刊登的致股东通告 r>fx5 5dw  
advice for collection 托收通知书 ]y*AA58;  
advice of drawing 提款通知书;汇票通知书 MB$K ?"Y  
advice of payment 付款通知 $JKR,   
Advisory Committee [Securities and Futures Commission] .~#<>  
谘询委员会〔证券及期货事务监察委员会〕 rLMjN#`^  
Advisory Committee on Diversification 经济多元化谘询委员会 <DG=qP6O  
affidavit 誓章;遗产申报誓章 VgfA&?4[  
affidavit of no receipt 述明无收款的誓章 5GD6%{\O  
affiliate 联号;联营公司;附属公司 w2B If[~t  
affiliated company 附属公司;联号;联营公司 d-%!.,F#W  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 " 9=F/o9  
affordability 负担能力 !Pnvqgp/  
African Development Bank [AfDB] 非洲开发银行 $[zy|Y(  
after-acquired property 事后取得的财产 bzFwQi}>  
after-hours dealing 市后交易 !acm@"Ea  
after-tax profit 税后盈利;税后利润;税后溢利 BR1oE3in  
agency agreement 代理协议 l{U-$}  
agency expenses 代理机构的开支 9b`J2_ ]k  
agency fee 代理费 U=_O*n?N-d  
Agency Law 《代理法》 XA`<*QC<  
agent 代理人;承销人  .PyPU]w  
agent of company 公司代理人 |Sg FHuA  
agent's fee 代理人费;经纪费 xE/r:D#  
aggregate 总计;总数;总体数字 Nh7D&#z  
aggregate amount 总款额;总额 8v&4eU'S  
aggregate assets and liabilities 总体资产与负债 \B _g=K  
aggregate at constant price 按固定价格计算的总体数字 JA!O,4  
aggregate demand 总需求 6?-vj2,  
aggregate gross position 总持仓量 Kyy CS>  
aggregate limit 总限额 " S6'<~s  
aggregate of salaries tax 合计薪俸税 o!TG8aeb  
aggregate performance 总体表现;总体业绩 mjdZ^  
aggregate supply 总体供应 I;dc[m  
aggregate surplus 总盈余 ]Bo !v*12  
aggregate total 整体总额 wOH$S=Ba5,  
aggregate value 总值;合计价值 /A3tY"Vn  
aggregated basis 合计基准 jkd'2  
aggregated net chargeable income 合计应课税入息实额 ^8S'=Bk  
aggregation 合并计算;合计;总和 n(-1vN  
aggregation of incomes of husband and wife 夫妇入息合并计算 UEeD Nl$^u  
aggregation of property 财产的总和 3nVdws  
agio 差价;贴水 96fzSZS,  
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》 CB(Qy9C%h[  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 02Z># AE  
《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》 2/.E uf   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n6T@A;_g  
《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》 iU^KmM I  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment DgOO\  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h+o-h4X  
agreement for a settlement 授产协议 s53 Pw>f  
agreement for assignment 转让协议 h WvQh  
agreement for sale 售卖协议;买卖协议 `usX(snY  
agreement for sale and purchase 买卖协议 1#H=<iJ  
agreement for the payment of interest 支付利息协议 <ptZY.8N  
agreement for the repayment of money 还款协议 7TCY$RcF,I  
agreement of reinsurance 再保险协议 ?3ldHWa  
Agricultural Bank of China 中国农业银行 Z1j3F  
air passenger departure tax 飞机乘客离境税 BLzl XhHn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 Bob K>db  
airport tax 机场税 U8_<?Hd  
alcohol duty 酒精税 mfHZGk[[  
alienation 让与;让渡;转让 3DH} YAUU  
alimony 生活费;赡养费 Q[t|+RNKv2  
All Ordinaries Index [AOI] 所有普通股指数 Bny3j~*U  
all risks 全险;综合险 ZTV|rzE   
All Sales Record for Stock Market 《股票市场成交报告》 ,k}-I65M*t  
Allied Capital Resources Limited 新联财务有限公司 {[V<mT2/  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 /]~Oa#SQ:  
allocation letter 拨款信件 ^O_E T$  
allocation of fund 分配款项;预留款项 XV"8R"u%Q  
allocation of profit 利润分配;溢利分配 gkDyWZG B  
allocation warrant 拨款令 \XaKq8uE  
allotment 分配;配股 qKX3Npw  
allotment notice 股份配售通知;配股通知 ;c1ar)G7  
allotment of shares 股份分配 <=;#I_E#E  
allowable 可获宽免;免税的 4L(/Z}(  
allowable business loss 可扣除的营业亏损 (=n{LMa  
allowable expenses 可扣税的支出 C*A!`Q?1Y  
allowance 免税额;津贴;备抵;准备金 Y%AVC9(  
allowance for debts 债项的免税额 &S/@i|_  
allowance for depreciation by wear and tear 耗损折旧免税额 msKWb311u  
allowance for funeral expenses 殡殓费的免税额 wO6 D\#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 @BbqYX  
allowance for repairs and outgoings 修葺及支出方面的免税额 8PQKB*<dB"  
allowance to debtor 给债务人的津贴 APydZ  
alteration of capital 资本更改 +C4UM9  
alternate trustee 候补受托人 2H7b2%  
amalgamation 合并 *c<=IcA  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 .!yXto:  
ambit of charges 征税范围;收费范围 [=dK%7v  
amended valuation 经修订的估值 H+UA  
American Commodities Exchange 美国商品交易所 CAX)AN  
American Express Bank Limited 美国运通银行 6CoDn(+z  
American Stock Exchange 美国证券交易所 _]~`t+W'DJ  
amortization 摊销 >OP[ qj  
amount due from banks 存放银行同业的款项 0[(TrIpXl  
amount due from banks abroad 存放海外银行同业的款项 N#(p_7M  
amount due from holding companies 控股公司欠款 "uR,WY  
amount due from local banks 存放本港银行同业的款项 EqW/Wxv7b  
amount due to banks 银行同业的存款 &z!yY^g  
amount due to banks abroad 海外银行同业的存款 b4o`eR  
amount due to holding companies 控股公司存款 !zc?o?~z  
amount due to local banks 本港银行同业的存款 6_`9 4+  
amount due to outport banks 外埠银行同业的存款 QDO.&G2  
amount for note issue 发行纸币的款额 d\% |!ix  
amount of bond 担保契据的款额 <Co\?h/<  
amount of consideration 代价款额 )$[.XKoT  
amount of contribution 供款数额 x<_uwL2a  
amount of indebtedness 负债款额 0q6$KP}q  
amount of principal of the loan 贷款本金额 luNEgCq  
amount of rates chargeable 应征差饷数额 UVND1XV^f  
amount of share capital 股本额 Yyl(<,Yi  
amount of sums assured 承保款额 x+niY;Z E  
amount of variation 变动幅度 y7a84)j3  
amount of vote 拨款数额 HV_5 +  
amount payable 应付款额 QahM)Gb  
amount receivable 应收款额 ''Lf6S`4X~  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \]bAXa{ p  
analysis 分析 /_yJ;l/K  
ancillary risk 附属风险 :Fe}.* t  
annual account 周年帐目;周年帐目报表;年度决算;年结 #9Src\V  
annual accounting date 年结日期 ;Mzy>*#$Q  
annual allowance 每年免税额;年积金;年度津贴;年津 tGq0f"}'J  
annual balance 年度余额 W!@*3U]2R  
annual disposable income 每年可动用收入 3zdm-5R.b  
annual estimates 周年预算 :Kc9k(3&r  
annual fee 年费 8R G U^&  
annual general meeting 周年大会 JL[xrK0  
annual growth rate 年增率;每年增长率 WS17DsWW  
annual long-term supplement 长期个案每年补助金 Y 6B7qp  
annual pensionable emolument 可供计算退休金的年薪 QU&LC  
annual report 年报 >"}z % #  
Annual Report on the Consumer Price Index 《消费物价指数年报》 i@Vi.oc4[  
annual return 周年报表;周年申报表;每年报税表格 Qf HJZ7K.4  
Annual Return Rules 《周年报表规则》 IdP"]Sv{<  
annual review of consumer prices 每年消费物价回顾 v[P $c$Xi  
annual roll-forward basis 逐年延展方式 puE!7 :X7  
annual salary 年薪 'JA<q-Gn  
annual statement 年度报表;年度决算表 nQy%av$  
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 )SJ18 no|l  
annuitant 年金受益人 Ft} h&aYP  
annuity 年金 ?4G/f<ou  
annuity contract 年金合约 >fX_zowX  
annuity on human life 人寿年金 9Tju+KcK  
antecedent debt 先前的债项 /EW1&  
ante-dated cheque 倒填日期支票 CFo>D\*J  
anticipated expenditure 预期开支 ~57.0?IK  
anticipated net profit 预期纯利 l)1FCDV  
anticipated revenue 预期收入 x^0MEsR  
anti-inflation measure 反通货膨胀措施 rV *`0hA1  
anti-inflationary stance 反通货膨胀立场 'WF Ey>1#  
apparent deficit 表面赤字 _VvXE572  
apparent financial solvency 表面偿债能力 0m`{m'B4n  
apparent partner 表面合伙人 =Fu~ 0Wc  
application for personal assessment 个人入息课税申请书 m+Um^:\jX  
application of fund 资金应用 {`X O3  
application to release as liquidator and to destruct the books of accounts and documents .(2Zoa  
申请免除清盘人职务及毁灭帐簿与文件 VMa \?`fT  
appointed actuary 委任精算师 iL vzoQ  
appointed auditor 委任核数师;委任审计师 3W <_J_[  
appointed trustee 委任的受托人 -UTTJnu^  
appointer 委任人 h_xHQf&#  
apportioned pro rata 按比例分摊 xna4W|-  
apportionment 分配;分摊 6qAs$[  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 "2J$~2{N  
apportionment formula 分摊方程式 Hi V7  
apportionment of estate duty 遗产税的分摊 qj$6/V|D  
appraisal 估价;评估 m+3U[KKvG  
appreciable growth 可观增长 zQPQP`  
appreciable impact 显着影响 oM<Y o%n  
appreciable increase 可观增长 )p?p39>h  
appreciation 增值;升值 ?G|*=-8  
appreciation against other currencies 相对其他货币升值 #KFpT__F  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 5:" zs  
appreciation tax 增值税 @'D ,T^I  
appropriation 拨款;拨用;拨付 -D?-ctFYj^  
appropriation account 拨款帐目 .YYLMI  
Appropriation Bill 拨款法案 J.t tJOP  
appropriation-in-aid system 补助拨款办法 pb`!_GmB  
approved assets 核准资产 mrc% 6Ri  
approved basket stock 认可一篮子证券 cq?&edjP  
approved budget 核准预算 o?T01t=  
approved charitable donation 认可慈善捐款 z8 n=\xL  
approved charitable institution 认可慈善机构 A7eF.V&  
approved currency 核准货币;认可货币 0\/cTNN  
approved estimates 核准预算 7QnQ=gu  
approved estimates of expenditure 核准开支预算 h#EksX  
approved overseas insurer 核准海外保险人 DrY5Q&S  
approved overseas trust company 核准海外信托公司 2%i3[N*  
approved pooled investment fund 核准汇集投资基金 ,o?yS>L_r  
approved provident fund scheme 认可公积金计划 =x QLf4>  
approved provision 核准拨款 \R}`S`fIw`  
approved redeemable share 核准可赎回股份 I4Y; 9Gg  
approved regional stock 认可地区性证券 v"Z`#Bi  
approved retirement scheme 认可退休金计划 QOfqW@g  
approved subordinated loan 核准附属贷款 X{-@3tG<r  
arbitrage 套戥;套汇;套利 cVR#\OM  
arbitrageur 套戥者;套汇者 S*0P[R  
arbitrary amount 临时款项 ";>>{lYA.  
arrangement 措施;安排;协定 <0%X:q<  
arrears 欠款 (hb\1 wZ  
arrears of pay 欠付薪酬 >U%:Nfo3  
arrears of revenue 逾期未收税款;逾期未收的帐项 $t1XoL  
articles of association 组织章程;组织细则;组织章程细则 76'vsg  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 jO5R0^w  
ascertainment of profit 确定利润 a ,EApUWw  
"Asia Clear" “亚洲结算系统” L2N O_N  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +^@;J?O  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ){_D  
Asian Development Fund [ADF] 亚洲发展基金 ]TTQ;F  
Asian dollar bond 亚洲美元债券 z}gfH|  
Asian dollar market 亚洲美元市场 0r|mg::'  
Asian dollar rate 亚洲美元利率 Da@H^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 "&Y5Nh  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 <}vult^  
asked price 沽盘;喊价;索价;卖方报价 #("/ 1N6  
assessable income 应评税入息 ,'FdUq)i  
assessable loss 应评税亏损 mqIcc'6f  
assessable profit 应评税利润 q ad`muAd  
assessable value 应评税值 ruf*-&Kr7  
assessed profit 估定利润 3%J7_e'  
assessed value 经评估价值 Gl@-RLo  
assessment 评税;评定;估价;评税单 a YC[15?'  
assessment number 评税编号;估价编号 wv6rjg:7  
assessment of additional tax 补加税评税 CSBk  
assessment of performance 业绩评估;实绩评价 )]W|i9  
Assessor 评税主任 VvS  ^f  
asset price bubbles 资产价格泡沫 .&Q'aOg  
asset-backed securities 具资产保证的证券 L FncY(b  
assets accretion 资产增值 q|r/%[[!o  
assets and liabilities 资产与负债 ?)2&LVrf  
assets betterment statement 资产递增表;资产改进表 D{Rk9MKkE  
assets lending 实物放款;有抵押贷款 >&`S$1 o  
assets of the company passing on the death 死者去世时转移的公司资产 m:sT)  
assets pledged as security for liabilities 用作负债抵押的资产 p2\mPFxEP  
assets portfolio 资产投资组合 uPvE;E_  
assets price 资产价格 \{Yi7V Xv  
assets quality 资产质素 .dr-I7&!  
assets realization 资产变现 "j]85  
assets refinancing arrangement 资产再集资安排 i_KAD U&mP  
assets securitization 资产证券化 4uSC>  
assets situated outside Hong Kong 在香港以外地方的资产 2rG;j52))a  
assets stripping 削减资产;拆卖资产 +)cjW"9  
assets value 资产值 XoO#{7a  
assignee 承让人 $QbaPmHW  
assignment 转让;转让书;转让契 zdh&,!] F6  
assignment of interest 权益转让 _rmTX.'w  
assignment of letters patent and trade mark 专利证书及商标转让 mh8{`W&  
assignment of property 物业转让;物业转让书  ?[`*z?}  
assignment right 转让权 WF!u2E+  
assignor 转让人 ([+u U!  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 j1sZRl)D  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ar#Xe;T!  
associate member 附属会员 u5LrZt]k  
associated body corporate 相联法人团体 EU0b>2n4  
associated company 相联公司;联属公司 FkS$x'~2$  
associated corporation 相联法团 F79!B  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7/:C[J4GTN  
公认会计师公会〔英国〕 GmJ4AYEP  
Association of Futures Exchange Brokers 香港期货经纪协会 $!Pm*s  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Z}E.s@w  
association of underwriters 承保人组织 i`F8kg`_K  
assumption of control 接管 #$ Q2ijT0  
assurance 担保;保险;转易;转易书 -76l*=|  
assurance of interest 权益的转易 }0%~x,  
at 19XX price 按一九XX年价格计算  oRbG6Vv/  
at a discount 按赔价计算;按贴水价格计算;打折扣 ,{tK{XpS  
at a premium 按溢价计算;按升水价格计算 `RriVYc<  
at call 通知付款;按通知 oU`J~6.&S  
at constant market price 按固定市价计算 l^ Q-KUI  
at constant price 按固定价格计算 (C=.&',P  
at cost 按成本计算  r*gQGvc  
at current market price 按当时市价计算;按现时市价计算 9|}u"jJB%E  
at current price 按当时价格计算;按现时价格计算 eOdB<He36  
at factor cost 按要素成本计算;按生产要素成本计算 4J"S?HsW|  
at money-of-the-day price 按付款当日价格计算 Km=dId7]  
at or better 按指定或较佳价位〔买卖指令〕 .Zzx W  
at par 按面值计算;平价 K:osfd  
at sight 见票即付 ;]/emw=a  
at the close 按收市盘 +wwb+aG6{  
at the opening 按开市盘 2y t)"DnFk  
attestation 见证;见证条款 7v8V0Gp  
at-the-money option 平价期权 ?df*Y5I2  
attorney 受权人;受托代表人 @'Y^A  
attornment 新拥有人承认书 s_j ?L  
attributable profit 可归属利润 m,TN%*U!  
attributable share value 可归属股份价值 $}*bZ~  
Auckland Stock Exchange 奥克兰证券交易所 Hfw*\=p  
auction 拍卖 ?m RGFS  
auctioneer 拍卖商 I1 Jo8s  
audit 审计;核数 !T<4em8  
Audit Commission 审计署 U<aT%^_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] n&4 4Acs[  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Bj-80d,  
audit review 帐目审查 lO=Nw+'$S  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `ecIy_O3P&  
audited account 审计帐目;经审计的帐目 2D"n#O`y  
audited annual account 经审计的周年帐目 S*5hO) C  
audited balance sheet 经审计的资产负债表 bJ$6[H-:  
auditor 核数师;核数主任;审计师 oXQzCjX_   
auditor's certificate 核数师证明书;审计师证明书 |lnMT)^D  
auditor's report 核数师报告;审计师报告 zP F0M(  
Aussie bond 澳元债券 orGkS<P  
austerity budget 紧缩预算 GO|1O|?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Uzx,aYo X  
Australia All Ordinaries Index 澳洲所有普通股票指数 3/j^Ao\fw  
Australian Dollar [AUD] 澳元 ry2ZVIFa  
Australian Options Market 澳大利亚期权市场 |6ZH+6[  
Australian Securities Commission 澳洲证券事务监察委员会 N3Yf3rK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 [X"F}ph  
Australian Stock Exchange 澳大利亚证券交易所 fH#*r|~  
Austrian Schilling [ATS] 奥地利先令 49gm=XPm  
authentication 认证;鉴证 Exy|^Dr0  
authority to purchase 委托购买证;委购书 ^ |xSU_wa  
authorization 认可;核准;授权;授权书 }r+(Z.BHM  
authorization by direction 指示授权 vzr?#FG  
authorization by instruction 指令授权 3t*e|Ih&j5  
authorization by warrant 令状授权 1hz:AUH  
authorization of unit trust 单位信托的认可 H;eGBVi  
authorized agent 指定代理人 g ss 3e&  
authorized capital 法定资本 L355uaj  
authorized clerk 出市员 ;F/yS2p  
authorized dealer 认可交易商 q$<M2  
authorized financial institution 认可财务机构 \$iU#Z  
authorized fund 认可基金 _~{Nco7T  
authorized fund house 获授权的基金公司;认可基金公司 !ULU#2'1  
authorized institution 认可机构 eL vbPE_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )37.H^7  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ['*{f(AI  
authorized insurer 获授权保险人;获认可承保人 I"4Lma  
authorized investment 特准投资项目 3>+9Rru  
authorized person 获授权人 r&MHww1i  
authorized representative 获授权代表 hJ>Kfm  
authorized share capital 法定股本 p H5iv>H  
automated quotation system 自动报价系统 |3a1hCxt  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Dm")\"5\?  
自动交易系统〔香港期货交易所有限公司〕 _N-.=86*  
automatic adjustment mechanism 自动调整机制 !bPsJbIo>  
automatic adjustment system 自动调整系统 T[z}^"  
Automatic Clearing House 自动票据交换所 g?}$"=B   
automatic exchange rates accumulation system 自动化汇率累集系统 l$1z%|I  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !' D1aea5  
automatic teller machine [ATM] 自动柜员机 oC~8h8"l  
autopay 自动转帐 |2YkZ nJn  
available assets 可用资产 n)n>|w_  
available fiscal reserve 现存财政储备 ~"Kf+eFi  
available profit 可用利润 #lf3$Tm D  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 w6PKr^  
average 平均;平均数;海损 J#```cB  
average basic salary 平均基本薪金 G<5i %@  
average consumer expenditure 平均消费开支;一般消费开支 |9 Gng`)  
average cost 平均成本 &V$qIvN$  
average cost of land production 增辟土地平均成本 o/;kzi  
average daily turnover 平均每日成交额 w`N|e0G@  
average daily wage rate 平均每日工资率 BotGPk><c  
average expenditure pattern 平均开支模式 |SO?UIWp  
average growth rate 平均增长率 'R{Xq HP  
average net fixed assets 固定资产平均净值 sW53g$`v  
average of relatives 相对价格平均数 H(JgqbFB*  
average price 平均价格 &gNb+z+  
average propensity to consume 平均消费倾向;一般消费倾向 nO ^m  
average propensity to save 平均储蓄倾向;一般储蓄倾向 T;4& ^5 n  
average rate 平均率 "<#-#j  
average revenue 平均收入;平均收益 FE0}V}\=h  
average stock 平均库存;平均存货 e]1&f.K  
average yearly rent 平均年租 h6yXW! 8  
avoidance of double taxation 避免双重课税 `.Oj^H6  
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 c]eDTbXd  
>nqDUGnEo>  
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