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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: ?)Lktn9%  
A share A股;甲类股份 GQ&9by=}  
abatement of tax 减税;减扣免税额 2uw%0r3Vi6  
ABN AMRO Bank N.V. 荷兰银行 C 0*k@kGy  
above-the-line expenditure 线上项目支出;经常预算支出 %Ua*}C   
above-the-line receipt 线上项目收入;经常预算收入 qB@]$  
ABSA Asia Limited 南非联合亚洲有限公司 {Cs~5jYz  
absolute change 绝对数值变更 {a_= 4a  
absolute expenditure 实际开支 -w 2!k  
absolute guideline figure 绝对准则数字 ` e~/  
absolute interest 绝对权益 XPzwT2_E  
absolute order of discharge 绝对破产解除令 r0QjCFSF=  
absolute profit margin 绝对利润幅度 ,e>C)wq;  
absolute value 实值;绝对值 qYIBP?`g  
absolutely vested interest 绝对既得权益 FH M^x2  
absorbed cost 已吸收成本;已分摊成本 u4$d#0sA  
absorption 吸收;分摊;合并 j]J2,J  
absorption rate 吸收率;摊配率;分摊率 8nES=<rz  
ACB Finance Limited 亚洲商业财务有限公司 `(=)8>|e  
acceptable form of reciprocity 合理的互惠条件 WKBPqfC  
acceptable rate 适当利率;适当汇率 - J!F((jt  
acceptance agreement 承兑协议 -N5r[*>  
acceptance for honour 参加承兑 *~4uF  
acceptor 承兑人;接受人;受票人 9|jIrS%/~  
acceptor for honour 参加承兑人 ~n]:f7?I  
accident insurance 意外保险 @Qruc\_  
Accident Insurance Association of Hong Kong 香港意外保险公会 `;*=2M<c  
accident insurance scheme 意外保险计划 *v:+A E  
accident year basis 意外年度基准 H|F>BjXn5  
accommodation 通融;贷款 #zrD i  
accommodation bill 通融票据;空头票据 - K}@Gp  
accommodation party 汇票代发人 $q.8ve0&^  
account balance 帐户余额;帐户结余 A &w)@DOe  
account book 帐簿 +qpD>5#  
account collected in advance 预收款项 ]|Vm!Q  
account current book 往来帐簿 Fxv~;o#  
account of after-acquired property 事后取得的财产报告 \C}tK,79  
account of defaulter 拖欠帐目 TKoO\\  
account payable 应付帐款 JEY%(UR8  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 E'[pNU*"x-  
account receivable 应收帐款 J;m[1Mae&  
account receivable report 应收帐款报表 U <4<8'  
account statement 结单;帐单;会计财务报表 ?Dd2k%o  
account title 帐户名称;会计科目 /;HytFP  
accountant's report 会计师报告 <%pi*:E|  
Accountant's Report Rules 会计师报告规则 ?{_dW=AQ1  
accounting and auditing procedure 会计与审计程序;会计与核数程序 %PlPXoG=  
Accounting Arrangements 《会计安排》 .&r] ?O  
accounting basis 会计基础 Wf: AMxDm  
accounting by Official Receiver 破产管理署署长呈交的帐目 + 6r@HK`,t  
Accounting Circular 《会计通告》 22tY%Y9  
accounting class 会计类别 y*Ex5N~JC  
accounting date 记帐日期;会计结算日期 2Y  6/,W  
accounting for money 款项核算 n6Q 3X  
Accounting Officer 会计主任 !S(jT?'w  
accounting period 会计报告期;会计期 ,iSs2&$ m  
accounting policy 会计政策;会计方针 h3@mN\=h'  
accounting practice 会计惯例 ?0'bf y]  
accounting principle 会计准则 Zpu>T2Tp  
accounting record 会计记录 cO(|>&tJ  
accounting report 会计报告 8VMq>-  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 2vj)3%:7#E  
Accounting Society of China 中国会计学会 ]BAF  
accounting statement 会计报表 m} Yf6:cr  
accounting system 会计制度;会计系统 P7u5Ykc*  
accounting transaction 会计事项;帐务交易 q%>L/KJ#  
accounting treatment 会计处理 !EpP-bq'*  
accounting year 会计年度 d8]6<\g  
accretion 增值;添加 o6vm(I%  
accrual 应计项目;应累算数目 !xe<@$  
accrual basis 应计制;权责发生制 p[Q   
accrual basis accounting 应计制会计;权责发生制会计 ,3fw"P$  
accrue 应累算;应计 mGL%<4R,  
accrued benefit 应累算利益 0JNG\ARC  
accrued charges 应计费用 FpW{=4yk  
accrued cumulative preference share dividend 应累算的累积优先股股息 L]HY*e  
accrued expenses 应累算费用 Y;#P"-yH  
accrued interest payable 应付利息;应计未付利息 ^{~y+1lt'  
accrued interest receivable 应收利息;应计未收利息 3)Paf`mr  
accrued right 累算权益 TC R(  
accruing profit 应累算的利润 H.i_,ZF  
accumulated fiscal reserve 累积财政储备 ?FMHK\  
accumulated profit 累积利润;滚存溢利 [eWB vAiW  
accumulated reserve 累积储备 .`)ICX  
accumulation of surplus income 累积收益盈余 ||Lqx#e=  
acquired assets 既得资产 ^lf;Lc  
acquisition 收购;购置;取得 cHJ &a`;  
acquisition cost 购置成本 M5%u>$2  
acquisition expenses 购置费用 M6 0(yTm  
acquisition of 100% interest 收购全部股权 :_Ng`b/  
acquisition of control 取得控制权 7sLs+ |<"  
acquisition of fixed assets 购置固定资产 !*pK#  
acquisition of shell “买壳” o"UqI  
acquisition price 收购价 PkG+`N  
act of God 天灾 vaK$j!%FE  
acting partner 执事合伙人 rm"bplLZA  
active market 买卖活跃的市场;交投畅旺的市场;旺市 w #1l)+  
active partner 积极参与的合伙人 25YJH1x  
active trading 交投活跃 |(S=G'AtU  
actual circulation 实际流通 rvr Ok  
actual cost 实际成本 ]MB ^0:F-  
actual expenditure 实际开支;实际支出 pazFVzT  
actual income 实际入息;实际收入;实际收益 y!aq}YS  
actual market 现货市场 ]Ff&zBJ  
actual price 现货价;实际价格 WfO6Fvx%  
actual profit 实际利润 t~@TUTbx  
actual quotation 实盘;实际价位;实际报价 'iL['4~.  
actual year basis 按实际年度计算 B~~rLo:a  
actuals 实货 oPWvZI(\&  
actuarial investigation 精算调查 .[O*bk  
actuarial principle 精算原则 T+2?u.{I  
actuarial report 精算师报告 vQIoj31  
Actuarial Society of Hong Kong 香港精算学会 *5|\if\  
actuarial valuation 精算师估值 #Va@4<4r  
actuary 精算师 :&TOQ<vM  
ad referendum agreement 暂定协议;有待覆核的协定 k# &y  
ad valorem duty 从价税;按值征税 >_&+gn${  
ad valorem duty system 从价税制 ,"}'NH@  
ad valorem fee 从价费 `^w5/v#  
ad valorem tariff 从价关税 LClPAbr  
additional allowance 额外免税额 ?}lCS7&  
additional amount for unexpired risk 未过期风险的额外款额 ]qv/+~Qs>  
additional assessable profit 补加应评税利润 zo]7#  
additional assessment 补加评税 /{qr~7k,oQ  
additional commitment 额外承担 NTVG'3o  
additional commitment vote 额外承担拨款 ^(&:=r.PC  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 '-ACNgNn  
additional dependent parent allowance 供养父母额外免税额 dks0  
additional provision 额外拨款 J-I7K !B  
additional stamp duty 附加印花税 L'[ '7  
additional tax 补加税罚款;补加税款 dmE-W S  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 W:0@m^r  
adjudged bankrupt 被裁定破产 f#^%\K:YYR  
adjudicated bankrupt 裁定破产人 M{z+=c&w  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 n|^-qy'w  
adjudication of bankruptcy 裁定破产;宣告破产 YR[Ii?  
adjudication of insolvency 裁定无力偿还债务 eUBk^C]\  
adjusted actual 经调整的实数;调整后的实数 6=  9  
adjusted current assets 经调整的流动资产;调整后的流动资产 JQbI^ef_;  
adjusted figure 经调整的数字;调整后的数额 p]pFZ";70  
adjusted liabilities 经调整的负债;调整后的负债 m0\(a_0V  
adjusted loss 经调整的亏损;调整后的亏损 >:wk.<Z-  
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 9`c :sop  
adjusted profit 经调整的利润;调整后的利润 ^. Pn)J  
adjusted surplus 经调整的盈余额;调整后的盈余额 ]HCt%5  
adjusted value 经调整的价值;调整后的价值 k,q` ^E8k  
adjustment 调整;修订;理算〔保险〕 WddU|-W  
adjustment centre 调剂中心  NU_VUd2  
adjustment lag 调整过程的时间差距;调整时差 KE(kR>OB]  
adjustment mechanism 调整机制 LXw&d]P  
adjustment of loss 亏损调整 Hj2P|;2S  
adjustment process 调整过程;调整程序 _;0:wXib =  
adjustment range 调整幅度 rtUd L,Hx  
administered exchange rate 受管制汇率 G-} zkax  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 JDMaLo  
administration expenses 行政费用 kuUH 2:L  
administration fee 手续费;行政费 VY![VnHsB  
administration in bankruptcy 破产管理 ^{Mx?]z  
administration order 遗产管理令 e=_*\`/CN  
administrator 管理人;遗产管理人 z2,rnm)Q  
administrator of the estate 遗产管理人 s'5 jvlG  
admission of debt 债项承认书 rg\|-_.es'  
admission of proof 接纳债权证明 }*0%wP  
advance 放贷款项;垫付款项;预支款项;预付款项 :!aFfb["  
advance account 暂支帐目;预付款帐户 FiFZM  
advance compensation 预付补偿金 lUWjm%|  
advance from shareholder 股东垫款 Q>z0?%B  
advance pending reimbursement 预支以待日后付还 SZyPl9.b  
advanced economy 先进经济体系 b\;QR?16R  
advancement 预付;预付财产 d5u,x.R  
advances warrant 垫款令 12k)Ek9  
advancing 贷出 I:Z38xz-[  
adverse balance 逆差 j&#p&`B  
adverse exchange 逆汇 g=Qj9Z  
advertisement addressed to shareholders 在报章刊登的致股东通告 '9RHwKu&s  
advice for collection 托收通知书 K,^b=_]  
advice of drawing 提款通知书;汇票通知书 VT0I1KQx.  
advice of payment 付款通知 tM !1oWH  
Advisory Committee [Securities and Futures Commission] I *}:C  
谘询委员会〔证券及期货事务监察委员会〕 6%fU}si,  
Advisory Committee on Diversification 经济多元化谘询委员会 az19-QIcg  
affidavit 誓章;遗产申报誓章 c{&sf y  
affidavit of no receipt 述明无收款的誓章 9$Hgh7'hvs  
affiliate 联号;联营公司;附属公司 ql_aDo j  
affiliated company 附属公司;联号;联营公司 ^TB%| yZ _  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 EcP"GO5  
affordability 负担能力 eQYW>z'%,  
African Development Bank [AfDB] 非洲开发银行 `%rqQnVB  
after-acquired property 事后取得的财产 a:P% r  
after-hours dealing 市后交易 c.d*DM}W  
after-tax profit 税后盈利;税后利润;税后溢利 O-:~6A  
agency agreement 代理协议 W]reQ&<Z  
agency expenses 代理机构的开支 eBBh/=Zc  
agency fee 代理费 lYq R6^  
Agency Law 《代理法》 "_5av!;A g  
agent 代理人;承销人 R':a,6 O  
agent of company 公司代理人 )~!Gs/w6  
agent's fee 代理人费;经纪费 <hS >L1ZSr  
aggregate 总计;总数;总体数字 VpJ2Qpd=  
aggregate amount 总款额;总额 GL (YC-{  
aggregate assets and liabilities 总体资产与负债 II[qWs>RG[  
aggregate at constant price 按固定价格计算的总体数字 ;i,yT ?so  
aggregate demand 总需求 ,9q5jOnk  
aggregate gross position 总持仓量 BDcl1f T  
aggregate limit 总限额 |E!xt6B  
aggregate of salaries tax 合计薪俸税 3pl.<;9r  
aggregate performance 总体表现;总体业绩 "esV#%:#J  
aggregate supply 总体供应 iUSs)[]H>  
aggregate surplus 总盈余 *UEo&B2+  
aggregate total 整体总额 < v0 d8  
aggregate value 总值;合计价值 :a`l_RMU  
aggregated basis 合计基准 b/2t@VlL  
aggregated net chargeable income 合计应课税入息实额 _D z4 }:9  
aggregation 合并计算;合计;总和 q?\3m3GM  
aggregation of incomes of husband and wife 夫妇入息合并计算 v bh\uv&  
aggregation of property 财产的总和 /A{znE  
agio 差价;贴水 !o> /gI`  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 %Wu3$b  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment $L;7SY?  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ucB<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]k>S0  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 [?]s((A~B  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _L&C4 <e'  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q2iu}~  
agreement for a settlement 授产协议 Rrk3EL  
agreement for assignment 转让协议 -S9$C*t  
agreement for sale 售卖协议;买卖协议 xNl_Q8Z?R^  
agreement for sale and purchase 买卖协议 o3%Gc/6%  
agreement for the payment of interest 支付利息协议 3<?(1kSo>>  
agreement for the repayment of money 还款协议 _%"/I96'  
agreement of reinsurance 再保险协议 l$.C40v  
Agricultural Bank of China 中国农业银行 .PxtcC.K  
air passenger departure tax 飞机乘客离境税 @YV-8;hO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 7FfzMs[ \e  
airport tax 机场税 /z~;.jRg  
alcohol duty 酒精税 Tpkm\_  
alienation 让与;让渡;转让 OSsdB%bIu`  
alimony 生活费;赡养费 Q- j+#NGc  
All Ordinaries Index [AOI] 所有普通股指数 -,}f6*  
all risks 全险;综合险 u'P@3'P  
All Sales Record for Stock Market 《股票市场成交报告》 +FyG{1?<  
Allied Capital Resources Limited 新联财务有限公司 .pG_j]  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Hz+edM UL  
allocation letter 拨款信件 u9}=g%TV  
allocation of fund 分配款项;预留款项 +d Ig&}Tr  
allocation of profit 利润分配;溢利分配 s6!aGZ  
allocation warrant 拨款令 3X%>xUI  
allotment 分配;配股 hb[K.`g  
allotment notice 股份配售通知;配股通知 %0=|WnF-  
allotment of shares 股份分配 +*F ;l\R  
allowable 可获宽免;免税的 FRX'"gIR0  
allowable business loss 可扣除的营业亏损 x!gu&AA<*  
allowable expenses 可扣税的支出 _f2(vWCW;J  
allowance 免税额;津贴;备抵;准备金 Smg,1,=  
allowance for debts 债项的免税额 q=g;TAXZl  
allowance for depreciation by wear and tear 耗损折旧免税额 /R@eOl}D  
allowance for funeral expenses 殡殓费的免税额 &o:wSe  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 sIg{a( 1/  
allowance for repairs and outgoings 修葺及支出方面的免税额 q[7C,o>/  
allowance to debtor 给债务人的津贴 zjB8~ku#  
alteration of capital 资本更改 dN;C-XF3s  
alternate trustee 候补受托人 &5c)qap;n  
amalgamation 合并 WVp14Z?k  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 qKZ~)B j  
ambit of charges 征税范围;收费范围 Bo)w#X  
amended valuation 经修订的估值 O`Nzn~),x  
American Commodities Exchange 美国商品交易所 } n_9d.  
American Express Bank Limited 美国运通银行 qp'HRh@P2:  
American Stock Exchange 美国证券交易所 EXoT$Wt{$  
amortization 摊销 53@*GXzE  
amount due from banks 存放银行同业的款项 |*jnJWH4:  
amount due from banks abroad 存放海外银行同业的款项 ~ b\bpu  
amount due from holding companies 控股公司欠款 3S +.]v>  
amount due from local banks 存放本港银行同业的款项 RE7 I"  
amount due to banks 银行同业的存款 #!C/~"Y*`|  
amount due to banks abroad 海外银行同业的存款 kf.w:X"i  
amount due to holding companies 控股公司存款 \_CC6J0k  
amount due to local banks 本港银行同业的存款 ~S#Le  
amount due to outport banks 外埠银行同业的存款 )Q&:$]  
amount for note issue 发行纸币的款额 0P&rTtU6  
amount of bond 担保契据的款额 3zv_q&+8b  
amount of consideration 代价款额 -h8A<  
amount of contribution 供款数额 @6(4}&sEdm  
amount of indebtedness 负债款额 >o%.`)Ar  
amount of principal of the loan 贷款本金额 *8t_$<'dQ  
amount of rates chargeable 应征差饷数额 S 0,p:Wey  
amount of share capital 股本额 b&s"x? 7  
amount of sums assured 承保款额 Wyw/imr  
amount of variation 变动幅度 D$!(Iae  
amount of vote 拨款数额 \:%e 6M  
amount payable 应付款额 " :@5|4qK  
amount receivable 应收款额 $yLsuqB}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 cZPv6c_w  
analysis 分析 #4DEb<D  
ancillary risk 附属风险 }e&   
annual account 周年帐目;周年帐目报表;年度决算;年结 d 0$)Y|d>  
annual accounting date 年结日期 GUJx?V/[  
annual allowance 每年免税额;年积金;年度津贴;年津 MG<F.u  
annual balance 年度余额 /87?U; |V  
annual disposable income 每年可动用收入 7[.aAGTZ;  
annual estimates 周年预算 }&bO;o&>  
annual fee 年费 Y Dq5%N`  
annual general meeting 周年大会 I?EtU/AD  
annual growth rate 年增率;每年增长率 cxp>4[gH  
annual long-term supplement 长期个案每年补助金 <`+U B<K  
annual pensionable emolument 可供计算退休金的年薪 )zf&`T  
annual report 年报 h/mmV:v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pa`"f&JO  
annual return 周年报表;周年申报表;每年报税表格 _.KKh62CN  
Annual Return Rules 《周年报表规则》 oGu-:X=`9  
annual review of consumer prices 每年消费物价回顾 4D0=3Vy  
annual roll-forward basis 逐年延展方式 T:q!>"5  
annual salary 年薪 tF+m/}PM^  
annual statement 年度报表;年度决算表 294 0M4  
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 QcU&G*   
annuitant 年金受益人 u|BD=4*  
annuity 年金 *G7/  
annuity contract 年金合约 )!s f@F?  
annuity on human life 人寿年金 iLIH |P%  
antecedent debt 先前的债项 i<m1^a#C'  
ante-dated cheque 倒填日期支票 ZQlja  
anticipated expenditure 预期开支 ,Tvfn`;(  
anticipated net profit 预期纯利 Lf4c[[@%gd  
anticipated revenue 预期收入 [z'PdYQR/{  
anti-inflation measure 反通货膨胀措施 wi|'pKG  
anti-inflationary stance 反通货膨胀立场 ]N!8U_U3  
apparent deficit 表面赤字 G0Eqo$W)S  
apparent financial solvency 表面偿债能力 W]}y:_t4  
apparent partner 表面合伙人 fb0i6RC~&  
application for personal assessment 个人入息课税申请书 2/<VoK0b  
application of fund 资金应用 V\5ZRLawP  
application to release as liquidator and to destruct the books of accounts and documents ( d#E16y  
申请免除清盘人职务及毁灭帐簿与文件 >TK:&V  
appointed actuary 委任精算师 \Z{6j&;  
appointed auditor 委任核数师;委任审计师 \7 n ;c   
appointed trustee 委任的受托人 3WHj|ENW  
appointer 委任人 x\z* iv  
apportioned pro rata 按比例分摊 )*}2L_5]  
apportionment 分配;分摊 {ZP0%MD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _a|-_p  
apportionment formula 分摊方程式 airg[dK  
apportionment of estate duty 遗产税的分摊 p6VS<L  
appraisal 估价;评估 Zi<Y?Vm/,O  
appreciable growth 可观增长 e* {'A  
appreciable impact 显着影响 "j#;MOK  
appreciable increase 可观增长 G~b/!clN  
appreciation 增值;升值 i|?EgGFG  
appreciation against other currencies 相对其他货币升值 ,UNCBnv1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 FZf{kWH  
appreciation tax 增值税 /@h)IuW  
appropriation 拨款;拨用;拨付 `@!4#3H  
appropriation account 拨款帐目 5 Sm9m*/  
Appropriation Bill 拨款法案 c5Fl:=h  
appropriation-in-aid system 补助拨款办法 >NwS0j$j@  
approved assets 核准资产 uQk}  
approved basket stock 认可一篮子证券 1U[Q)(P  
approved budget 核准预算 <H03i"Z/S  
approved charitable donation 认可慈善捐款 }#]2u| G  
approved charitable institution 认可慈善机构 kG 7]<^Os3  
approved currency 核准货币;认可货币 Osz:23(p  
approved estimates 核准预算 $o2H#"  
approved estimates of expenditure 核准开支预算 6b`3AAGU"  
approved overseas insurer 核准海外保险人 X` r~cc  
approved overseas trust company 核准海外信托公司 | >X5@  
approved pooled investment fund 核准汇集投资基金 A/:^l%y,GZ  
approved provident fund scheme 认可公积金计划 eLPWoQXt  
approved provision 核准拨款 PWUS@I  
approved redeemable share 核准可赎回股份 zmaf@T  
approved regional stock 认可地区性证券 }ADdKK-  
approved retirement scheme 认可退休金计划 .nh }f}j  
approved subordinated loan 核准附属贷款 *L7&P46  
arbitrage 套戥;套汇;套利 onqfmQ,3E  
arbitrageur 套戥者;套汇者 as%@dUK?  
arbitrary amount 临时款项 1fajTT?  
arrangement 措施;安排;协定 %{"v^4  
arrears 欠款 E "9`  
arrears of pay 欠付薪酬 CCx_|>  
arrears of revenue 逾期未收税款;逾期未收的帐项 '9@} =pE  
articles of association 组织章程;组织细则;组织章程细则 ul@G{N{L   
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 lqdil l\  
ascertainment of profit 确定利润 gkkT<hEV=  
"Asia Clear" “亚洲结算系统” -|_#6-9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 X$mCn#8m  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 QAN :  
Asian Development Fund [ADF] 亚洲发展基金 V&e 9?5@  
Asian dollar bond 亚洲美元债券 &}}UdJ`  
Asian dollar market 亚洲美元市场 JO3"$s|t  
Asian dollar rate 亚洲美元利率 N(ov.l;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [9N>*dKB  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 !C]2:+z-MF  
asked price 沽盘;喊价;索价;卖方报价 !g|)?XWc  
assessable income 应评税入息 }[2  
assessable loss 应评税亏损 #7(?B{i  
assessable profit 应评税利润 "wqN,}bj\  
assessable value 应评税值 Uphme8SX  
assessed profit 估定利润 $>if@}u  
assessed value 经评估价值 KNvvYwFH]  
assessment 评税;评定;估价;评税单 0i|z$QRL~  
assessment number 评税编号;估价编号 TjDDvXY  
assessment of additional tax 补加税评税 _`|te|ccF  
assessment of performance 业绩评估;实绩评价 MuI>ZoNF  
Assessor 评税主任 #^FDG1=  
asset price bubbles 资产价格泡沫  Q6qIx=c4  
asset-backed securities 具资产保证的证券 o,(]w kF  
assets accretion 资产增值 cl,\N\  
assets and liabilities 资产与负债 +q<G%PwbV  
assets betterment statement 资产递增表;资产改进表 E]@$,)nC  
assets lending 实物放款;有抵押贷款 )O}q{4,}  
assets of the company passing on the death 死者去世时转移的公司资产 $f>h_8cla  
assets pledged as security for liabilities 用作负债抵押的资产 41^=z[k  
assets portfolio 资产投资组合 XWd;-%`<  
assets price 资产价格 X>-|px$vy  
assets quality 资产质素 k4i*80  
assets realization 资产变现 o*5iHa(Qm  
assets refinancing arrangement 资产再集资安排 yq7gBkS  
assets securitization 资产证券化 ~(v7:?  
assets situated outside Hong Kong 在香港以外地方的资产 c2E*A+V#u  
assets stripping 削减资产;拆卖资产 SLsw '<  
assets value 资产值 9I1D'7wI^^  
assignee 承让人 M_BG :P5  
assignment 转让;转让书;转让契 rg5ZxN|g  
assignment of interest 权益转让 =(aA`:Nl  
assignment of letters patent and trade mark 专利证书及商标转让 qz_'v{uAj  
assignment of property 物业转让;物业转让书 _dQg5CmlG  
assignment right 转让权 uPhL?s{  
assignor 转让人 G>@KX  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ;URvZ! {/Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #S4lRVt5  
associate member 附属会员 sV']p#HK0  
associated body corporate 相联法人团体 %:S4OT8]  
associated company 相联公司;联属公司 ?:woUTyCv  
associated corporation 相联法团 84U?\f@u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] a*kvU"]  
公认会计师公会〔英国〕 `AcUxnO  
Association of Futures Exchange Brokers 香港期货经纪协会 #];b+ T  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Ga$J7 R  
association of underwriters 承保人组织 NB^+Hcb$  
assumption of control 接管 _-+xzdGvX  
assurance 担保;保险;转易;转易书 j:>_1P/  
assurance of interest 权益的转易 9'" F7>d  
at 19XX price 按一九XX年价格计算 K`vc&uf  
at a discount 按赔价计算;按贴水价格计算;打折扣 d94 Le/E  
at a premium 按溢价计算;按升水价格计算 tg~@(IT}j  
at call 通知付款;按通知 nhdOo   
at constant market price 按固定市价计算 >))f;$D=  
at constant price 按固定价格计算 /XVjcD66c  
at cost 按成本计算 .Ld{QPa  
at current market price 按当时市价计算;按现时市价计算 _GbwyfA n#  
at current price 按当时价格计算;按现时价格计算 3bN]2\   
at factor cost 按要素成本计算;按生产要素成本计算 chC= $(5t  
at money-of-the-day price 按付款当日价格计算 _uf,7R-  
at or better 按指定或较佳价位〔买卖指令〕 DWwPid} "  
at par 按面值计算;平价 'W_u1l/  
at sight 见票即付 fHV%.25  
at the close 按收市盘 >}7Ml  
at the opening 按开市盘 VzTHW5B  
attestation 见证;见证条款 GZt L-   
at-the-money option 平价期权 OaH1xZNOC`  
attorney 受权人;受托代表人 ?:AD&Dn  
attornment 新拥有人承认书 iwVsq_[]L  
attributable profit 可归属利润 FL|\D  
attributable share value 可归属股份价值 MW|*Z{6*  
Auckland Stock Exchange 奥克兰证券交易所 BB9+d"Sq  
auction 拍卖 ud grZ/w]  
auctioneer 拍卖商 \?_M_5Nb  
audit 审计;核数 o)2KQ$b>Q  
Audit Commission 审计署 C{<H)?]*BF  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] x>!bvZ2  
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〕 23p1Lb9P  
audit review 帐目审查 ~W..P:wG5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ks|c'XQb  
audited account 审计帐目;经审计的帐目 JYw_Z*L=m  
audited annual account 经审计的周年帐目 b4?]/Uy+/  
audited balance sheet 经审计的资产负债表 h1 npaD!  
auditor 核数师;核数主任;审计师 nRHxbE}::  
auditor's certificate 核数师证明书;审计师证明书 VV+gPC  
auditor's report 核数师报告;审计师报告 xO_u  
Aussie bond 澳元债券 uvMc B9  
austerity budget 紧缩预算 ZJf:a}=h  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Z#NEa.]  
Australia All Ordinaries Index 澳洲所有普通股票指数 sS{!z@\Lf  
Australian Dollar [AUD] 澳元 M 8NWQ^Y  
Australian Options Market 澳大利亚期权市场 4.e0k<]N`  
Australian Securities Commission 澳洲证券事务监察委员会 =THRy ZCH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 oAprM Z 7Y  
Australian Stock Exchange 澳大利亚证券交易所 MUW&m2  
Austrian Schilling [ATS] 奥地利先令 =kP|TR!o-  
authentication 认证;鉴证 KD* xFap  
authority to purchase 委托购买证;委购书 UFzC8  
authorization 认可;核准;授权;授权书 uc>]-4  
authorization by direction 指示授权 w!|jL $5L  
authorization by instruction 指令授权 /g)(  
authorization by warrant 令状授权 +R2+?v6  
authorization of unit trust 单位信托的认可 <N(r -  
authorized agent 指定代理人 >[0t@Tu,D  
authorized capital 法定资本 *8Kx y@  
authorized clerk 出市员 Ly P Cc|  
authorized dealer 认可交易商 ?#~km0~F)  
authorized financial institution 认可财务机构 K41Gn  
authorized fund 认可基金 aoHAB<.C  
authorized fund house 获授权的基金公司;认可基金公司 y!M# #K*  
authorized institution 认可机构 OPuty/^!Gw  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 S;K5JBX0#  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ua!43Bp  
authorized insurer 获授权保险人;获认可承保人 $W;f9k@C!  
authorized investment 特准投资项目 jB"IJ$cD  
authorized person 获授权人 n@$("p  
authorized representative 获授权代表 6PyW(i(bs  
authorized share capital 法定股本 `lcQ Yd<,4  
automated quotation system 自动报价系统 ,(3oAj\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2DNB?,uP,'  
自动交易系统〔香港期货交易所有限公司〕 A}4 ",  
automatic adjustment mechanism 自动调整机制 Ws/\ lD  
automatic adjustment system 自动调整系统 {!&^VXZIT  
Automatic Clearing House 自动票据交换所 !~Ptnr`;  
automatic exchange rates accumulation system 自动化汇率累集系统 z'01V8e  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Y !%2vOt  
automatic teller machine [ATM] 自动柜员机 :|%1i>O  
autopay 自动转帐 G S&I6  
available assets 可用资产 -2B3 xIZJ  
available fiscal reserve 现存财政储备 QV[#^1  
available profit 可用利润 nrV!<nNBk  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "F:V$,mJ  
average 平均;平均数;海损 1|dXbyUd  
average basic salary 平均基本薪金 N c(f+8  
average consumer expenditure 平均消费开支;一般消费开支 \7PC2IsT3  
average cost 平均成本 -&EU#Wqh  
average cost of land production 增辟土地平均成本 A5E^1j}h@  
average daily turnover 平均每日成交额 P%aNbMg  
average daily wage rate 平均每日工资率 ?*^HZ~O1  
average expenditure pattern 平均开支模式 37 b6w6{D  
average growth rate 平均增长率 DX_?-jw})f  
average net fixed assets 固定资产平均净值 VA5f+c/ %  
average of relatives 相对价格平均数 v^dQ%+}7>  
average price 平均价格 jG`,k*eUrJ  
average propensity to consume 平均消费倾向;一般消费倾向 Bn{i+8I  
average propensity to save 平均储蓄倾向;一般储蓄倾向 wx8Qz,Z  
average rate 平均率 }R!t/ 8K  
average revenue 平均收入;平均收益 Ou`;HN;[  
average stock 平均库存;平均存货 \0n<6^y  
average yearly rent 平均年租 &Jd_@F#J  
avoidance of double taxation 避免双重课税 dUL*~%2I  
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 UPy 4ST  
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