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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: &@~K8*tmK  
A share A股;甲类股份 n,N->t$i  
abatement of tax 减税;减扣免税额 #bOv}1,s  
ABN AMRO Bank N.V. 荷兰银行 M/ 3;-g  
above-the-line expenditure 线上项目支出;经常预算支出 m+QS -woHn  
above-the-line receipt 线上项目收入;经常预算收入 ]OAU&t{  
ABSA Asia Limited 南非联合亚洲有限公司 Z@~gN5@,M  
absolute change 绝对数值变更 Kb~nC6yJc  
absolute expenditure 实际开支 bnxp[Qk|5  
absolute guideline figure 绝对准则数字 1p&.\ ^  
absolute interest 绝对权益 9~SPoR/_0  
absolute order of discharge 绝对破产解除令 _O`prX.:B0  
absolute profit margin 绝对利润幅度 ~ 9>H(c  
absolute value 实值;绝对值 )CGQ}  
absolutely vested interest 绝对既得权益 =RoE=) 1&-  
absorbed cost 已吸收成本;已分摊成本 r!r08y f  
absorption 吸收;分摊;合并 xfk -Ezv  
absorption rate 吸收率;摊配率;分摊率 ($di]lbsT  
ACB Finance Limited 亚洲商业财务有限公司 D8A+`W?  
acceptable form of reciprocity 合理的互惠条件 |J $A%27  
acceptable rate 适当利率;适当汇率 xUJ(tG3  
acceptance agreement 承兑协议 Xdvd\H=  
acceptance for honour 参加承兑 ;jP sS^X  
acceptor 承兑人;接受人;受票人 E-A9lJWr  
acceptor for honour 参加承兑人 Gp9 <LB\,  
accident insurance 意外保险 }m:paB"3  
Accident Insurance Association of Hong Kong 香港意外保险公会 pb!2G/,.[  
accident insurance scheme 意外保险计划 cVi_#9u"  
accident year basis 意外年度基准 ~OD6K`s3  
accommodation 通融;贷款 #MC#K{Xd  
accommodation bill 通融票据;空头票据 gtKih  
accommodation party 汇票代发人 .k#PrT1C  
account balance 帐户余额;帐户结余 0'sZ7f<e7  
account book 帐簿 dXyMRGR Uq  
account collected in advance 预收款项 2&hv6Y1  
account current book 往来帐簿 kZ9Gl!g  
account of after-acquired property 事后取得的财产报告 x{H+fq,M  
account of defaulter 拖欠帐目 n:AZ(f   
account payable 应付帐款 ib,`0=0= O  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6IqPZ{g9K'  
account receivable 应收帐款 u`ir(JIj]  
account receivable report 应收帐款报表 $z=a+t *  
account statement 结单;帐单;会计财务报表 ~d*Q{v~3  
account title 帐户名称;会计科目 AD;m[u7  
accountant's report 会计师报告 :Drf]D(sMX  
Accountant's Report Rules 会计师报告规则 P~7(x7/7~  
accounting and auditing procedure 会计与审计程序;会计与核数程序 lMv6QL\>'  
Accounting Arrangements 《会计安排》 \VPw3  
accounting basis 会计基础 "8QRYV~Z  
accounting by Official Receiver 破产管理署署长呈交的帐目 =!Ik5LiD  
Accounting Circular 《会计通告》 {i>AQ+z61f  
accounting class 会计类别 _L,~WYRo  
accounting date 记帐日期;会计结算日期 MN: {,#d0  
accounting for money 款项核算 #}Qe{4L  
Accounting Officer 会计主任 /_{-~0Z=@B  
accounting period 会计报告期;会计期 T;u;r@R/  
accounting policy 会计政策;会计方针 w1Bkz\95  
accounting practice 会计惯例 r CJ$Pl9R  
accounting principle 会计准则 *`a$6F7m4  
accounting record 会计记录 tP_.-//  
accounting report 会计报告 r] /Ej!|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 f2.=1)u.  
Accounting Society of China 中国会计学会 7mtx^  
accounting statement 会计报表 "P7OD^(x/  
accounting system 会计制度;会计系统 9O g  
accounting transaction 会计事项;帐务交易 :7{GOx  
accounting treatment 会计处理 |5>Tf6 $(  
accounting year 会计年度 g? vz\_  
accretion 增值;添加 jV% VN  
accrual 应计项目;应累算数目 4s{=/,f  
accrual basis 应计制;权责发生制 {OG1' m6=/  
accrual basis accounting 应计制会计;权责发生制会计 gs<~)&x  
accrue 应累算;应计 nJ2B*(S'v.  
accrued benefit 应累算利益 &Wy>t8DIK  
accrued charges 应计费用 B9(w^l$kZ|  
accrued cumulative preference share dividend 应累算的累积优先股股息 #( .G;e;w  
accrued expenses 应累算费用 4m~y%> &  
accrued interest payable 应付利息;应计未付利息 x(?Rm,  
accrued interest receivable 应收利息;应计未收利息 E8C8kH]  
accrued right 累算权益 (XK,g;RoEn  
accruing profit 应累算的利润 w,hm_aDq  
accumulated fiscal reserve 累积财政储备 gY+d[3N  
accumulated profit 累积利润;滚存溢利 ?;#Q3Y+  
accumulated reserve 累积储备 `yR/M"u6T  
accumulation of surplus income 累积收益盈余 bAlty}U  
acquired assets 既得资产 HOi~eX1d  
acquisition 收购;购置;取得 k;qS1[a  
acquisition cost 购置成本 CG uuadNI  
acquisition expenses 购置费用 #x 6/"Y2  
acquisition of 100% interest 收购全部股权 Up Z 9g"  
acquisition of control 取得控制权 hUpour |b  
acquisition of fixed assets 购置固定资产 (~Z&U  
acquisition of shell “买壳” a3n Wt  
acquisition price 收购价 E"}%$=yK  
act of God 天灾 \LUW?@gLa  
acting partner 执事合伙人 Q7amp:JFb  
active market 买卖活跃的市场;交投畅旺的市场;旺市 i59 }6u_f  
active partner 积极参与的合伙人 -|x7<$Hw  
active trading 交投活跃 -.Wwo(4  
actual circulation 实际流通 drpx"d[c  
actual cost 实际成本 G!%m~+",  
actual expenditure 实际开支;实际支出 n)N!6u  
actual income 实际入息;实际收入;实际收益 x~k3kj  
actual market 现货市场 ESviWCh0Fl  
actual price 现货价;实际价格 JbEEI(Q>g  
actual profit 实际利润 9q]f]S.L  
actual quotation 实盘;实际价位;实际报价 `*[Kmb\  
actual year basis 按实际年度计算 oW OR7)?r  
actuals 实货 !I|_vJ@<  
actuarial investigation 精算调查 ; FI'nL  
actuarial principle 精算原则 HRTNIx  
actuarial report 精算师报告 Qfp4}a=  
Actuarial Society of Hong Kong 香港精算学会 ^5Y<evjm  
actuarial valuation 精算师估值 7(5d$W  
actuary 精算师 qKSR5 #  
ad referendum agreement 暂定协议;有待覆核的协定 iK2f]h  
ad valorem duty 从价税;按值征税 WiH8j$;xu  
ad valorem duty system 从价税制 y%|Ez  
ad valorem fee 从价费 aP(~l_  
ad valorem tariff 从价关税 aGW O3Nk  
additional allowance 额外免税额 -qpvVLR,  
additional amount for unexpired risk 未过期风险的额外款额 I!b"Rv=Nf-  
additional assessable profit 补加应评税利润 Ri"rT] '  
additional assessment 补加评税 ^WU[+H ;  
additional commitment 额外承担 xJ#O|7N  
additional commitment vote 额外承担拨款 5X8 i=M;  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ?taC !{  
additional dependent parent allowance 供养父母额外免税额 'h ?  
additional provision 额外拨款 /@Jg [na  
additional stamp duty 附加印花税 ql%K+4@  
additional tax 补加税罚款;补加税款 i=5!taxu}E  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 krGIE}5  
adjudged bankrupt 被裁定破产 O-0 5.  
adjudicated bankrupt 裁定破产人 'RwfW|~6  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Qraq{'3  
adjudication of bankruptcy 裁定破产;宣告破产 BgN^].z&  
adjudication of insolvency 裁定无力偿还债务 ;=2JbA+"G  
adjusted actual 经调整的实数;调整后的实数 /?BTET  
adjusted current assets 经调整的流动资产;调整后的流动资产 IUAe6  
adjusted figure 经调整的数字;调整后的数额 !C4)P3k  
adjusted liabilities 经调整的负债;调整后的负债 2K3j3|T  
adjusted loss 经调整的亏损;调整后的亏损 l_2Xao$  
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 6x5Q*^w  
adjusted profit 经调整的利润;调整后的利润 -7oIphJ=\  
adjusted surplus 经调整的盈余额;调整后的盈余额 [4EIy"  
adjusted value 经调整的价值;调整后的价值 Cm5L99Y  
adjustment 调整;修订;理算〔保险〕 DmWa!5  
adjustment centre 调剂中心 Mmgm6{  
adjustment lag 调整过程的时间差距;调整时差 C-_u`|jQ  
adjustment mechanism 调整机制 @@a#DjE%/  
adjustment of loss 亏损调整 Bd*Ok]  
adjustment process 调整过程;调整程序 5k=04=Iyh#  
adjustment range 调整幅度 G(A7=8vW  
administered exchange rate 受管制汇率 d~.hp  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #_Uo^Mw  
administration expenses 行政费用 /g0' +DP  
administration fee 手续费;行政费 <bn|ni|c"  
administration in bankruptcy 破产管理 7aRy])x  
administration order 遗产管理令 .`*(#9(M9  
administrator 管理人;遗产管理人  )%9:k9  
administrator of the estate 遗产管理人 }.u[';q ]S  
admission of debt 债项承认书 gdAd7 T  
admission of proof 接纳债权证明 /_JR7BB^X,  
advance 放贷款项;垫付款项;预支款项;预付款项 jn]l!nm  
advance account 暂支帐目;预付款帐户 }ub>4N[  
advance compensation 预付补偿金 U e-AF#  
advance from shareholder 股东垫款 FYNUap,A  
advance pending reimbursement 预支以待日后付还 >;G7ty[RX7  
advanced economy 先进经济体系 z$Z%us>io  
advancement 预付;预付财产 ("f~gz<<  
advances warrant 垫款令 R {-M%n4w  
advancing 贷出 K7$Q .  
adverse balance 逆差 =C#z Px,  
adverse exchange 逆汇 hey/#GC*  
advertisement addressed to shareholders 在报章刊登的致股东通告 ! qtj1.w  
advice for collection 托收通知书 /2r&ga&  
advice of drawing 提款通知书;汇票通知书 )MV `'i  
advice of payment 付款通知 79Aa~+i'_  
Advisory Committee [Securities and Futures Commission] `&)  
谘询委员会〔证券及期货事务监察委员会〕 7lOAu]Zx  
Advisory Committee on Diversification 经济多元化谘询委员会 1)e[F#|  
affidavit 誓章;遗产申报誓章 lq 1223  
affidavit of no receipt 述明无收款的誓章 '[[IalQ?  
affiliate 联号;联营公司;附属公司 Dir# [j  
affiliated company 附属公司;联号;联营公司 zzC{I@b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /^i_tLgb  
affordability 负担能力 nbw8YO(=  
African Development Bank [AfDB] 非洲开发银行 wd,6/5=lh  
after-acquired property 事后取得的财产 t[({KbIy  
after-hours dealing 市后交易 / H GPy  
after-tax profit 税后盈利;税后利润;税后溢利 J,h'eY5  
agency agreement 代理协议 5OTZa>H  
agency expenses 代理机构的开支 pNHL&H\  
agency fee 代理费 G]-\$>5R  
Agency Law 《代理法》 .F/l$4CQ  
agent 代理人;承销人 ieOw&  
agent of company 公司代理人 FIJ]`  
agent's fee 代理人费;经纪费 aTaL|&(  
aggregate 总计;总数;总体数字 }PMlG  
aggregate amount 总款额;总额 Qc Xw -  
aggregate assets and liabilities 总体资产与负债 GB*^?Ii  
aggregate at constant price 按固定价格计算的总体数字 !bW^G} <t  
aggregate demand 总需求 W9GjUswv!  
aggregate gross position 总持仓量 Kk% I N9  
aggregate limit 总限额 Kk\,q?  
aggregate of salaries tax 合计薪俸税 *EU1`q*  
aggregate performance 总体表现;总体业绩 gsIp y  
aggregate supply 总体供应 !}d_$U$  
aggregate surplus 总盈余 Ngrj@_J  
aggregate total 整体总额 (^ J2(  
aggregate value 总值;合计价值 7*+tG7I @  
aggregated basis 合计基准 /Zz [vf  
aggregated net chargeable income 合计应课税入息实额 DI :  
aggregation 合并计算;合计;总和 M VE:JNm  
aggregation of incomes of husband and wife 夫妇入息合并计算 8P%Jky&(  
aggregation of property 财产的总和 EBmkKiI;  
agio 差价;贴水  L$]Y$yv  
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》 w~AO;X*Ke"  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {FN CC*=  
《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》 yTWicW7i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 4f213h  
《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》 }.A \;FDyj  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )C#>@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》 UJ)( Sw  
agreement for a settlement 授产协议 OQ3IkE`G  
agreement for assignment 转让协议 ^Y"|2 :  
agreement for sale 售卖协议;买卖协议 oPxh+|0?  
agreement for sale and purchase 买卖协议 I_`$$-|  
agreement for the payment of interest 支付利息协议 }F_=.w0  
agreement for the repayment of money 还款协议 )uCa]IR  
agreement of reinsurance 再保险协议 / 7 R0w  
Agricultural Bank of China 中国农业银行 U@".XIDQ  
air passenger departure tax 飞机乘客离境税 W 6R/{H  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 tHJahK:"k  
airport tax 机场税 ;3 =RM\  
alcohol duty 酒精税 SQdK`]4  
alienation 让与;让渡;转让 FdxV#.BE  
alimony 生活费;赡养费 V4<f4|IL  
All Ordinaries Index [AOI] 所有普通股指数 "6WE6zq   
all risks 全险;综合险 &7w*=f8I  
All Sales Record for Stock Market 《股票市场成交报告》 K &G  
Allied Capital Resources Limited 新联财务有限公司 #!j wn^yq  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 a/~1CrYr  
allocation letter 拨款信件 _o6Zj1p  
allocation of fund 分配款项;预留款项 ib(4Y%U6~  
allocation of profit 利润分配;溢利分配 7] >z e  
allocation warrant 拨款令 DbN_(mC  
allotment 分配;配股 Vpxsg CS  
allotment notice 股份配售通知;配股通知 "2 qivJ  
allotment of shares 股份分配 F,xFeq$/{  
allowable 可获宽免;免税的 @(m?j1!M  
allowable business loss 可扣除的营业亏损 ZY)&Fam}  
allowable expenses 可扣税的支出 6 Znt   
allowance 免税额;津贴;备抵;准备金 {u$<-W-&  
allowance for debts 债项的免税额  LII4sf]  
allowance for depreciation by wear and tear 耗损折旧免税额 JF9r[%  
allowance for funeral expenses 殡殓费的免税额 U;]h/3P  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *5" )3\/  
allowance for repairs and outgoings 修葺及支出方面的免税额 j-/F *P  
allowance to debtor 给债务人的津贴 YZc{\~d  
alteration of capital 资本更改 ^B'N\[  
alternate trustee 候补受托人 $btk48a7  
amalgamation 合并 P\2x9T  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N}\3UHtO  
ambit of charges 征税范围;收费范围 Wl{}>F`W[  
amended valuation 经修订的估值 !F)BTB7{<  
American Commodities Exchange 美国商品交易所 MJcWX|(y  
American Express Bank Limited 美国运通银行 @=6$ImU  
American Stock Exchange 美国证券交易所 NvJ}|w,Z  
amortization 摊销 oazy%n(KZ  
amount due from banks 存放银行同业的款项 Nj}-"R\u  
amount due from banks abroad 存放海外银行同业的款项 hx!hI1   
amount due from holding companies 控股公司欠款 aB~=WWLR\  
amount due from local banks 存放本港银行同业的款项 g-2(W   
amount due to banks 银行同业的存款 x3=SMN|a  
amount due to banks abroad 海外银行同业的存款 7HQ|3rt  
amount due to holding companies 控股公司存款 K]>X31Ho  
amount due to local banks 本港银行同业的存款 kIH)>euZ  
amount due to outport banks 外埠银行同业的存款 ByW,YKMy  
amount for note issue 发行纸币的款额 k mX:~KMb  
amount of bond 担保契据的款额 %H7H0 %qW  
amount of consideration 代价款额 ]]V| ]}<)m  
amount of contribution 供款数额 a q]bF%7  
amount of indebtedness 负债款额 KiMEd373-  
amount of principal of the loan 贷款本金额 &}b-aAt  
amount of rates chargeable 应征差饷数额 (x8D ]a  
amount of share capital 股本额 $&FeR*$|g  
amount of sums assured 承保款额 0' II6,:  
amount of variation 变动幅度 \r&9PkHWo  
amount of vote 拨款数额 \aGTi pB  
amount payable 应付款额 fTV3lyk  
amount receivable 应收款额 6iJ\7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 'n7Ld6%1  
analysis 分析 7HEUmKb"  
ancillary risk 附属风险 -h#9sl->  
annual account 周年帐目;周年帐目报表;年度决算;年结 lm(k[]@  
annual accounting date 年结日期 V?-OI>  
annual allowance 每年免税额;年积金;年度津贴;年津 F)uS2  
annual balance 年度余额 $w ,^q+  
annual disposable income 每年可动用收入 W[oQp2 =  
annual estimates 周年预算 fqD1Ej  
annual fee 年费 %gV~e@|  
annual general meeting 周年大会 ivP#qM1*;  
annual growth rate 年增率;每年增长率 /\UFJ  
annual long-term supplement 长期个案每年补助金 sEEyN3 N  
annual pensionable emolument 可供计算退休金的年薪 4 JDk ()  
annual report 年报 qku!Mg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ;Km74!.e7  
annual return 周年报表;周年申报表;每年报税表格 LVxR *O  
Annual Return Rules 《周年报表规则》 rI;tMNs  
annual review of consumer prices 每年消费物价回顾 hBNA,e:  
annual roll-forward basis 逐年延展方式 pcO0xrI  
annual salary 年薪 T8-,t];i  
annual statement 年度报表;年度决算表 ffoLCx4o0E  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 vjO@"2YEw  
annuitant 年金受益人 5YnTGf&  
annuity 年金 :B5M#D!dO  
annuity contract 年金合约 ^U]B&+m  
annuity on human life 人寿年金 ;wj8:9 ;  
antecedent debt 先前的债项 M%qHf{ B  
ante-dated cheque 倒填日期支票 <~-cp61z;  
anticipated expenditure 预期开支 b&E9xD/;r  
anticipated net profit 预期纯利 NKE,}^C  
anticipated revenue 预期收入 N9gbj%+  
anti-inflation measure 反通货膨胀措施 ynU20g  
anti-inflationary stance 反通货膨胀立场 Gil mJ2<  
apparent deficit 表面赤字 Ig"Qw vR  
apparent financial solvency 表面偿债能力 S[I-Z_S  
apparent partner 表面合伙人 %g{<EuK]p  
application for personal assessment 个人入息课税申请书 8;1,saA_9  
application of fund 资金应用 !t!\b9=  
application to release as liquidator and to destruct the books of accounts and documents b]xE^zM-I`  
申请免除清盘人职务及毁灭帐簿与文件 /zZ";4  
appointed actuary 委任精算师 O}mz@- Z  
appointed auditor 委任核数师;委任审计师 ?S~j2 J]  
appointed trustee 委任的受托人 kr>H,%3~  
appointer 委任人 p1B~F  
apportioned pro rata 按比例分摊 T6fm`uL&L  
apportionment 分配;分摊 rJ)8KY>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [7@9wa1v!  
apportionment formula 分摊方程式 bz\-%$^k  
apportionment of estate duty 遗产税的分摊 )lDmYt7me  
appraisal 估价;评估 kNrN72qg  
appreciable growth 可观增长 s>1Wjz2M  
appreciable impact 显着影响 IH$ZPux  
appreciable increase 可观增长 |%c"Avc  
appreciation 增值;升值 WHKe\8zWq  
appreciation against other currencies 相对其他货币升值 F<LRo}j"9Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 *^Xtorqo  
appreciation tax 增值税 xmBGZ4f%  
appropriation 拨款;拨用;拨付 B"=w9w]  
appropriation account 拨款帐目 XCUU(H  
Appropriation Bill 拨款法案 9KGi%UIFvn  
appropriation-in-aid system 补助拨款办法 4g^Xe-  
approved assets 核准资产 #jd&f,Tt  
approved basket stock 认可一篮子证券 b,):&M~p  
approved budget 核准预算 IJ#+"(?7,u  
approved charitable donation 认可慈善捐款 Auk#pO#  
approved charitable institution 认可慈善机构  S'\e"w  
approved currency 核准货币;认可货币 r@/@b{=  
approved estimates 核准预算 Q :.i[  
approved estimates of expenditure 核准开支预算 OE}FZCX F  
approved overseas insurer 核准海外保险人 xZ6x`BET-  
approved overseas trust company 核准海外信托公司 na|sKE;{  
approved pooled investment fund 核准汇集投资基金 \KzH5?  
approved provident fund scheme 认可公积金计划 @v#,SF{  
approved provision 核准拨款 g/_0WW]}  
approved redeemable share 核准可赎回股份 )E}@h%d  
approved regional stock 认可地区性证券 k>\v]&|T`  
approved retirement scheme 认可退休金计划 qZ4)) X  
approved subordinated loan 核准附属贷款 ?T.=y m  
arbitrage 套戥;套汇;套利 I$MlIz$l v  
arbitrageur 套戥者;套汇者 yM7Iq)o6u  
arbitrary amount 临时款项 /!MVpi'6&  
arrangement 措施;安排;协定 ``eam8Az_U  
arrears 欠款 j ijwHL  
arrears of pay 欠付薪酬 YWs?2I  
arrears of revenue 逾期未收税款;逾期未收的帐项 QM* T?PR  
articles of association 组织章程;组织细则;组织章程细则 `a!9_%|8  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Rj4C-X 4=  
ascertainment of profit 确定利润 vQ]d?Tp  
"Asia Clear" “亚洲结算系统” ([ -i5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 U1HG{u,"y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 TEh.?  
Asian Development Fund [ADF] 亚洲发展基金 #4lIna%VX  
Asian dollar bond 亚洲美元债券 {z\K!=X/  
Asian dollar market 亚洲美元市场 lZuH:AH  
Asian dollar rate 亚洲美元利率 ];lZ:gT  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 e#,(a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C<3<,~gI  
asked price 沽盘;喊价;索价;卖方报价 #UhH  
assessable income 应评税入息 .#-F@0a  
assessable loss 应评税亏损 Rk[a|T&  
assessable profit 应评税利润 L~^5Ez6U  
assessable value 应评税值 q2s0g*z  
assessed profit 估定利润 cdh0b7tj n  
assessed value 经评估价值 r~2hTie  
assessment 评税;评定;估价;评税单 -- FzRO{D  
assessment number 评税编号;估价编号 JSi0-S[Y{  
assessment of additional tax 补加税评税 k_!e5c  
assessment of performance 业绩评估;实绩评价 fIl!{pv[  
Assessor 评税主任 jw9v&/-  
asset price bubbles 资产价格泡沫 _Z!@#y@j  
asset-backed securities 具资产保证的证券 8#V D u(  
assets accretion 资产增值 K, I  
assets and liabilities 资产与负债 k@un}}0r  
assets betterment statement 资产递增表;资产改进表 w#[cGaIB  
assets lending 实物放款;有抵押贷款 3fp&iz  
assets of the company passing on the death 死者去世时转移的公司资产 n=bdV(?4  
assets pledged as security for liabilities 用作负债抵押的资产 7KX27.~F  
assets portfolio 资产投资组合 o{! :N>(  
assets price 资产价格 ! xG*W6IT  
assets quality 资产质素 \Dy|}LE  
assets realization 资产变现 A+gS'DZ9C  
assets refinancing arrangement 资产再集资安排 -F[@)$L  
assets securitization 资产证券化 QF\nf_X  
assets situated outside Hong Kong 在香港以外地方的资产 Ei):\,Nv  
assets stripping 削减资产;拆卖资产 |oke)w=gn  
assets value 资产值 QxdC[t$Lp  
assignee 承让人 B ~N3k  
assignment 转让;转让书;转让契 Qj;{Z*l%+  
assignment of interest 权益转让 {x.0Yh7  
assignment of letters patent and trade mark 专利证书及商标转让 nvT@ 'y+  
assignment of property 物业转让;物业转让书 )t"-#$,@  
assignment right 转让权 IlB8~{p_  
assignor 转让人 L/r_MtN  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 &=BzsBh  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 R6O v  
associate member 附属会员 XWnP(C9?  
associated body corporate 相联法人团体 eu9*3'@A  
associated company 相联公司;联属公司 4$[o;t>  
associated corporation 相联法团 Jp_#pV*}:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] r+8D|stS  
公认会计师公会〔英国〕 j&oRj6;Ha+  
Association of Futures Exchange Brokers 香港期货经纪协会 #}FUau$  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V(F9=r<X  
association of underwriters 承保人组织 _OTVQo Ap  
assumption of control 接管 a \1QnCy  
assurance 担保;保险;转易;转易书 %Qlc?Wl:  
assurance of interest 权益的转易 %:d7Ts&?Z  
at 19XX price 按一九XX年价格计算 t+iHsCG)>  
at a discount 按赔价计算;按贴水价格计算;打折扣 ;//9,x9;t  
at a premium 按溢价计算;按升水价格计算 U:C:ugm  
at call 通知付款;按通知 +q '1P}e  
at constant market price 按固定市价计算 26rg-?;V^  
at constant price 按固定价格计算 kuy?n-1g  
at cost 按成本计算 xF8n=Lc  
at current market price 按当时市价计算;按现时市价计算 cQyN@W  
at current price 按当时价格计算;按现时价格计算 z'_Fg0kR{  
at factor cost 按要素成本计算;按生产要素成本计算 qrYbc~jI7  
at money-of-the-day price 按付款当日价格计算 uW(-?  
at or better 按指定或较佳价位〔买卖指令〕 ^ls@Gr7`P  
at par 按面值计算;平价 v62_VT2v  
at sight 见票即付 Ze eV-  
at the close 按收市盘 0H}tb}4  
at the opening 按开市盘 JiaR*3#  
attestation 见证;见证条款 #~|k EGt  
at-the-money option 平价期权 P,{Q k~iu  
attorney 受权人;受托代表人 PY.K_(D  
attornment 新拥有人承认书 hOU H1m.  
attributable profit 可归属利润 'UIFP#GtFO  
attributable share value 可归属股份价值 *G> x07S)~  
Auckland Stock Exchange 奥克兰证券交易所 eKvr1m- -  
auction 拍卖 0_gN]>,9n  
auctioneer 拍卖商 )*;Tt @'y  
audit 审计;核数 vKG\8+  
Audit Commission 审计署 >bh+!5Y0  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ],pB:=  
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〕 ^w\22 Q  
audit review 帐目审查 #f2k*8"eAF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8m?(* [[  
audited account 审计帐目;经审计的帐目 B#Ybdp ;  
audited annual account 经审计的周年帐目 bTc >-e,  
audited balance sheet 经审计的资产负债表 F nA Kfh(  
auditor 核数师;核数主任;审计师 6M*z`B{hV  
auditor's certificate 核数师证明书;审计师证明书 q>.7VN[ vE  
auditor's report 核数师报告;审计师报告 d#rr7O  
Aussie bond 澳元债券 fd&Fn=!  
austerity budget 紧缩预算 q()o|V  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 T,pr&1]Lw  
Australia All Ordinaries Index 澳洲所有普通股票指数 /GIGE##1F  
Australian Dollar [AUD] 澳元 THp_ dTD  
Australian Options Market 澳大利亚期权市场 Nh.+woFq4  
Australian Securities Commission 澳洲证券事务监察委员会 {Ya$Q#l  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Uz^N6q  
Australian Stock Exchange 澳大利亚证券交易所 {fR\yWkt?  
Austrian Schilling [ATS] 奥地利先令 0Idek  
authentication 认证;鉴证 ]`&_!T  
authority to purchase 委托购买证;委购书 bE !SW2:M  
authorization 认可;核准;授权;授权书 q!z"YpYB  
authorization by direction 指示授权 SH{@yS[c!  
authorization by instruction 指令授权 x z8e1M  
authorization by warrant 令状授权 ltNC ti{Q  
authorization of unit trust 单位信托的认可 o+E~iC u5  
authorized agent 指定代理人 '^m.vS!/  
authorized capital 法定资本 3\XNOJH  
authorized clerk 出市员 2d[q5p  
authorized dealer 认可交易商 L/tpT?$fi  
authorized financial institution 认可财务机构 ?$f.[;mh  
authorized fund 认可基金 4H-eFs%5  
authorized fund house 获授权的基金公司;认可基金公司 yxt"vm;  
authorized institution 认可机构 L@S\ rImw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 4>jHS\jc  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u?Ffqt9'  
authorized insurer 获授权保险人;获认可承保人 ?s^qWA  
authorized investment 特准投资项目 )j36Y =r3  
authorized person 获授权人 ,<rC,4-F<  
authorized representative 获授权代表 h+Co:pr  
authorized share capital 法定股本 */;7Uv7  
automated quotation system 自动报价系统 ,TQec:B  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] =GX5T(P8k  
自动交易系统〔香港期货交易所有限公司〕 +#FqC/`l  
automatic adjustment mechanism 自动调整机制 7 m{lOR  
automatic adjustment system 自动调整系统 !cyrt<  
Automatic Clearing House 自动票据交换所 '? 5-  
automatic exchange rates accumulation system 自动化汇率累集系统 ^5sA*%T4  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 PXMd=,}  
automatic teller machine [ATM] 自动柜员机 w.?4}'DK  
autopay 自动转帐 _Vr- bpAf  
available assets 可用资产 d+q],\"R  
available fiscal reserve 现存财政储备 duY?LJ@g  
available profit 可用利润 Njc@5*rJ &  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 VHD+NY/  
average 平均;平均数;海损 WywS1viD  
average basic salary 平均基本薪金 Dp([r  
average consumer expenditure 平均消费开支;一般消费开支 %F 2h C x  
average cost 平均成本 }(nT(9|  
average cost of land production 增辟土地平均成本 EK';\}  
average daily turnover 平均每日成交额 Nm?^cR5r  
average daily wage rate 平均每日工资率 dR S:S_  
average expenditure pattern 平均开支模式 |4df)  
average growth rate 平均增长率 xb,d,(^]R  
average net fixed assets 固定资产平均净值 FCE y1^u  
average of relatives 相对价格平均数 %~!4DXrMk  
average price 平均价格 1+FVM\<&  
average propensity to consume 平均消费倾向;一般消费倾向 q?}C`5%D  
average propensity to save 平均储蓄倾向;一般储蓄倾向  k[r^@|  
average rate 平均率 vE:*{G;Y  
average revenue 平均收入;平均收益 keAoJeG,J  
average stock 平均库存;平均存货 EQm{qc;  
average yearly rent 平均年租 &:  Q'X  
avoidance of double taxation 避免双重课税 a^R?w|zCX  
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 dQ`Tt- n  
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