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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:  VS7  
A share A股;甲类股份 t -}IKrbv  
abatement of tax 减税;减扣免税额 Gv#bd05X  
ABN AMRO Bank N.V. 荷兰银行 [yc7F0Aw  
above-the-line expenditure 线上项目支出;经常预算支出 =C|^C3HK  
above-the-line receipt 线上项目收入;经常预算收入 xwwL  
ABSA Asia Limited 南非联合亚洲有限公司 #2Vq"Zn  
absolute change 绝对数值变更 6p&uifY}tR  
absolute expenditure 实际开支 KP>1%ap6  
absolute guideline figure 绝对准则数字 2r+nr  
absolute interest 绝对权益  %(K}1[  
absolute order of discharge 绝对破产解除令 DH i@ujr  
absolute profit margin 绝对利润幅度 79o=HiOF99  
absolute value 实值;绝对值 \W=Z`w3  
absolutely vested interest 绝对既得权益 ^;[_CF _  
absorbed cost 已吸收成本;已分摊成本 $Tt.r  
absorption 吸收;分摊;合并 @W==)S%O  
absorption rate 吸收率;摊配率;分摊率 :>H{?  
ACB Finance Limited 亚洲商业财务有限公司 ug"4P.wI  
acceptable form of reciprocity 合理的互惠条件 )7#3n(_np  
acceptable rate 适当利率;适当汇率 N K@6U_/W  
acceptance agreement 承兑协议 TnKOr~@*  
acceptance for honour 参加承兑 hOFvM&$  
acceptor 承兑人;接受人;受票人 >r}?v3QW  
acceptor for honour 参加承兑人 .*W7Z8!e  
accident insurance 意外保险 >@-. rkd(  
Accident Insurance Association of Hong Kong 香港意外保险公会 J!3;\  
accident insurance scheme 意外保险计划 hl)jE 06  
accident year basis 意外年度基准 uc]5p(9Hb  
accommodation 通融;贷款 d6??OO=~>M  
accommodation bill 通融票据;空头票据 A9J{>f  
accommodation party 汇票代发人 F,K))325  
account balance 帐户余额;帐户结余 q['3M<q  
account book 帐簿 }5 $le]  
account collected in advance 预收款项 Yn?Xo_Y  
account current book 往来帐簿 U.I 7p  
account of after-acquired property 事后取得的财产报告 4v{Ye,2  
account of defaulter 拖欠帐目 _)YB*z5  
account payable 应付帐款 U17=/E  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &%(SkL_]  
account receivable 应收帐款 *%atE  
account receivable report 应收帐款报表 l0ZK)  
account statement 结单;帐单;会计财务报表 L`9.Gf  
account title 帐户名称;会计科目 E7w^A  
accountant's report 会计师报告 . _Jypk8  
Accountant's Report Rules 会计师报告规则 cbzS7q<)  
accounting and auditing procedure 会计与审计程序;会计与核数程序 C}L2'l,  
Accounting Arrangements 《会计安排》 *&+zI$u(  
accounting basis 会计基础 W(-son~I  
accounting by Official Receiver 破产管理署署长呈交的帐目 e(&u3 #7Nn  
Accounting Circular 《会计通告》 )Q}Q -Zt  
accounting class 会计类别 R,OT\FQ<  
accounting date 记帐日期;会计结算日期 \TDn q!)?  
accounting for money 款项核算 Zz 'g&ewo  
Accounting Officer 会计主任 `/i/AZ{  
accounting period 会计报告期;会计期 WOeLn[  
accounting policy 会计政策;会计方针 1L?W+zMO  
accounting practice 会计惯例 8A-*MU`+  
accounting principle 会计准则 9.#")%_p  
accounting record 会计记录 #8BI`.t)j  
accounting report 会计报告 X_Pbbx_j  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 z-sq9Qp&x  
Accounting Society of China 中国会计学会 GyFA1%(o  
accounting statement 会计报表 Z^WI~B0nt  
accounting system 会计制度;会计系统 YzEOfHL,  
accounting transaction 会计事项;帐务交易 1C*mR%Q  
accounting treatment 会计处理 YZ<5-C  
accounting year 会计年度 k!WeE#"(  
accretion 增值;添加 2$o\`^dy  
accrual 应计项目;应累算数目 #P!M"_z  
accrual basis 应计制;权责发生制 m<*+^JN  
accrual basis accounting 应计制会计;权责发生制会计 !#e+!h@  
accrue 应累算;应计 Q?`s4P)14o  
accrued benefit 应累算利益 D})12qB;u9  
accrued charges 应计费用 (b"q(:5oX  
accrued cumulative preference share dividend 应累算的累积优先股股息 43rV> W,  
accrued expenses 应累算费用 ol {N^fi K  
accrued interest payable 应付利息;应计未付利息 $d.Dk4.ed  
accrued interest receivable 应收利息;应计未收利息 >-w# &T &K  
accrued right 累算权益 B=}QgXg  
accruing profit 应累算的利润 &Rz-;66bN  
accumulated fiscal reserve 累积财政储备 K&"X7fQ  
accumulated profit 累积利润;滚存溢利 OW!y7  
accumulated reserve 累积储备 Df(+@L5!  
accumulation of surplus income 累积收益盈余 SFFJyRCz  
acquired assets 既得资产 E4_,EeC#  
acquisition 收购;购置;取得 L(1} PZ  
acquisition cost 购置成本 K]dR%j  
acquisition expenses 购置费用 :TV`uUE  
acquisition of 100% interest 收购全部股权 LA/Qm/T  
acquisition of control 取得控制权 QXy= |  
acquisition of fixed assets 购置固定资产 ~9;udBfwF  
acquisition of shell “买壳” tk:G6Bkid  
acquisition price 收购价 0[7"Lhpd  
act of God 天灾 XCXX(8To0=  
acting partner 执事合伙人 "zqa:D26  
active market 买卖活跃的市场;交投畅旺的市场;旺市 hC]:+.Q+  
active partner 积极参与的合伙人 ?k^m|Z  
active trading 交投活跃 :}gEt?TUhs  
actual circulation 实际流通 ZcTjOy?  
actual cost 实际成本 Ahr  
actual expenditure 实际开支;实际支出 h b}QtQ  
actual income 实际入息;实际收入;实际收益 - _ %~b  
actual market 现货市场 'jy e*  
actual price 现货价;实际价格 "Rtt~["%  
actual profit 实际利润 [.C P,Ly  
actual quotation 实盘;实际价位;实际报价 l$R9c+L=  
actual year basis 按实际年度计算 3&+nV1  
actuals 实货 P1Iy >%3  
actuarial investigation 精算调查 'Ddzlip  
actuarial principle 精算原则 hyhm{RC?[  
actuarial report 精算师报告 ~Ra8(KocD  
Actuarial Society of Hong Kong 香港精算学会 :wUi&xw  
actuarial valuation 精算师估值 rD !GEU  
actuary 精算师 2{oQ  
ad referendum agreement 暂定协议;有待覆核的协定 oMoco tQ;$  
ad valorem duty 从价税;按值征税 O]!o|w(  
ad valorem duty system 从价税制 'UuHyC2Ha3  
ad valorem fee 从价费 IQ xi@7%&  
ad valorem tariff 从价关税 D )Jac@,0  
additional allowance 额外免税额 <P]%{msGH  
additional amount for unexpired risk 未过期风险的额外款额 O+[s4]  
additional assessable profit 补加应评税利润 4#ikdjB;  
additional assessment 补加评税 }` <D KO/  
additional commitment 额外承担 )YwLj&e4tf  
additional commitment vote 额外承担拨款 oP:R1<  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 QDb8W*&<  
additional dependent parent allowance 供养父母额外免税额 ?_T[]I'  
additional provision 额外拨款 KYz@H#M  
additional stamp duty 附加印花税 g{kjd2  
additional tax 补加税罚款;补加税款 7fl{<uf  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 s={IKU&m[  
adjudged bankrupt 被裁定破产 e :T9f('  
adjudicated bankrupt 裁定破产人 GSfU*@L3  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 >CHb;*U  
adjudication of bankruptcy 裁定破产;宣告破产 T?tZ?!6  
adjudication of insolvency 裁定无力偿还债务 jTW8mWNk]  
adjusted actual 经调整的实数;调整后的实数 _({wJ$aYC  
adjusted current assets 经调整的流动资产;调整后的流动资产 # 00?]6`z  
adjusted figure 经调整的数字;调整后的数额 {V8uk $  
adjusted liabilities 经调整的负债;调整后的负债 u?'J1\z  
adjusted loss 经调整的亏损;调整后的亏损 7[0CVWs,  
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 4jjo%N  
adjusted profit 经调整的利润;调整后的利润 }I18|=TB  
adjusted surplus 经调整的盈余额;调整后的盈余额 J(P'!#z^  
adjusted value 经调整的价值;调整后的价值 OO,EUOh-T:  
adjustment 调整;修订;理算〔保险〕 \H1t<B,  
adjustment centre 调剂中心 Tiimb[|  
adjustment lag 调整过程的时间差距;调整时差 #GUD^#Jh  
adjustment mechanism 调整机制 4sC)hAx&f  
adjustment of loss 亏损调整 X[SIk%{D  
adjustment process 调整过程;调整程序 d-8{}Q  
adjustment range 调整幅度 E #!.;AQ  
administered exchange rate 受管制汇率 Wy /5Qw~s  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 (io[O?te  
administration expenses 行政费用 4C*0MV  
administration fee 手续费;行政费 ,zZ@QW5  
administration in bankruptcy 破产管理 ^a1k"|E?f  
administration order 遗产管理令 z2#k /3%o=  
administrator 管理人;遗产管理人 -*kZ2grLt  
administrator of the estate 遗产管理人 kN 0N18E  
admission of debt 债项承认书 <5G 4|l  
admission of proof 接纳债权证明 ]x%sX|Rj  
advance 放贷款项;垫付款项;预支款项;预付款项 jc,Q g2  
advance account 暂支帐目;预付款帐户 -av=5hm  
advance compensation 预付补偿金 n{M-t@r7  
advance from shareholder 股东垫款 K;>9K'n  
advance pending reimbursement 预支以待日后付还 ~Qf\DTM&  
advanced economy 先进经济体系 k$kxw_N5d  
advancement 预付;预付财产 Q~KzcB<  
advances warrant 垫款令 } na@gn  
advancing 贷出 7c6- o"A  
adverse balance 逆差 )lJi7 ^,  
adverse exchange 逆汇 o5m] Gqa  
advertisement addressed to shareholders 在报章刊登的致股东通告 'Axe:8LA'  
advice for collection 托收通知书 Rh)%;  
advice of drawing 提款通知书;汇票通知书 RRl`;w?  
advice of payment 付款通知 `L!L=.}4  
Advisory Committee [Securities and Futures Commission] :z%Zur+n c  
谘询委员会〔证券及期货事务监察委员会〕 $ P2*qpqy  
Advisory Committee on Diversification 经济多元化谘询委员会 b S'dXP  
affidavit 誓章;遗产申报誓章 $0+&xJVn  
affidavit of no receipt 述明无收款的誓章 Mf7 [@#$  
affiliate 联号;联营公司;附属公司 b+L!p.:  
affiliated company 附属公司;联号;联营公司 as!P`*@  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !"'6$"U\K  
affordability 负担能力 31QDN0o!~  
African Development Bank [AfDB] 非洲开发银行 :u)Qs#'29  
after-acquired property 事后取得的财产 YHxQb$v)  
after-hours dealing 市后交易 qt4%=E;[  
after-tax profit 税后盈利;税后利润;税后溢利 ,4;'s  
agency agreement 代理协议 B$S@xD $  
agency expenses 代理机构的开支 .LbAR u  
agency fee 代理费 abS3hf  
Agency Law 《代理法》 Q:'r p  
agent 代理人;承销人 BH}M]<5  
agent of company 公司代理人 tGSX TF}G  
agent's fee 代理人费;经纪费 KUU ZN  
aggregate 总计;总数;总体数字 ][XCpJ)8  
aggregate amount 总款额;总额 5@pLGMHT  
aggregate assets and liabilities 总体资产与负债 /)?qD  
aggregate at constant price 按固定价格计算的总体数字 ?D(aky#cyc  
aggregate demand 总需求 5'<a,,RKu  
aggregate gross position 总持仓量 NSq29#  
aggregate limit 总限额 7I;0 %sVQ{  
aggregate of salaries tax 合计薪俸税 O[p c$Pi  
aggregate performance 总体表现;总体业绩 P:5vS:s?  
aggregate supply 总体供应 'QTa<Z)E  
aggregate surplus 总盈余 Tr;&bX5]H  
aggregate total 整体总额 7g%\+%F I  
aggregate value 总值;合计价值 nHU}OGzW  
aggregated basis 合计基准 -<e_^  
aggregated net chargeable income 合计应课税入息实额 /"^XrVi-  
aggregation 合并计算;合计;总和 =?N$0F!  
aggregation of incomes of husband and wife 夫妇入息合并计算 6}Rb-\N  
aggregation of property 财产的总和 h${=gSJc  
agio 差价;贴水 c6iFha;db  
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》 ^g.H JQ'vF  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [@]i_L[  
《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》 L=WKqRa>4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1@F>E;YjL=  
《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》 X?(R!=a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "I@akM$x  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 F;Q'R |HQ  
agreement for a settlement 授产协议 u(PUbxJ V  
agreement for assignment 转让协议 (nYGN$qC9  
agreement for sale 售卖协议;买卖协议 kjt(OFh'Y+  
agreement for sale and purchase 买卖协议 l%qh^0  
agreement for the payment of interest 支付利息协议  &'?Hh(  
agreement for the repayment of money 还款协议 i@ 86Ez  
agreement of reinsurance 再保险协议 D r"PS >.  
Agricultural Bank of China 中国农业银行 =Wz)(N  
air passenger departure tax 飞机乘客离境税 A7T(p7pP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uC[F'\Y  
airport tax 机场税 Qv)DSl  
alcohol duty 酒精税 + +Eu.W;&#  
alienation 让与;让渡;转让 ?=HoU3  
alimony 生活费;赡养费 J0o,ZH9  
All Ordinaries Index [AOI] 所有普通股指数 =GiN~$d  
all risks 全险;综合险 phwBil-vUU  
All Sales Record for Stock Market 《股票市场成交报告》 O5:[]vIn  
Allied Capital Resources Limited 新联财务有限公司 z$Qy<_l  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 \3hFb,/4k  
allocation letter 拨款信件 y(Em+YTD  
allocation of fund 分配款项;预留款项 -U;=]o1  
allocation of profit 利润分配;溢利分配 c_aj-`BKp  
allocation warrant 拨款令 kZR(0, W  
allotment 分配;配股 zhY]!  
allotment notice 股份配售通知;配股通知 f=Oj01Ut*  
allotment of shares 股份分配 .\3gb6S}  
allowable 可获宽免;免税的 4E$d"D5]>p  
allowable business loss 可扣除的营业亏损 \{qtdTd  
allowable expenses 可扣税的支出 +F>erdV  
allowance 免税额;津贴;备抵;准备金 K?yMy,9%Yw  
allowance for debts 债项的免税额 7Jpq7;  
allowance for depreciation by wear and tear 耗损折旧免税额 AE Abny q  
allowance for funeral expenses 殡殓费的免税额 <L2z|%`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =dp`4N  
allowance for repairs and outgoings 修葺及支出方面的免税额 R{6M(!x  
allowance to debtor 给债务人的津贴 } V"A;5j`  
alteration of capital 资本更改 WE+Szg(4x  
alternate trustee 候补受托人 /4upw`35]  
amalgamation 合并 c@KNyBy2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Jn9 {@??  
ambit of charges 征税范围;收费范围 6.a|w}C`  
amended valuation 经修订的估值 z+^9)wg9  
American Commodities Exchange 美国商品交易所 &egP3  
American Express Bank Limited 美国运通银行 <X?xr f  
American Stock Exchange 美国证券交易所 CX ; m8  
amortization 摊销 Fz| r[  
amount due from banks 存放银行同业的款项 6p.y/LMO  
amount due from banks abroad 存放海外银行同业的款项 474 oVdGx  
amount due from holding companies 控股公司欠款 .sb0|3&  
amount due from local banks 存放本港银行同业的款项 u_b6u@r7  
amount due to banks 银行同业的存款 n;>r  
amount due to banks abroad 海外银行同业的存款 FS*J8)  
amount due to holding companies 控股公司存款 gb}ov* *  
amount due to local banks 本港银行同业的存款 }^*`&Lh  
amount due to outport banks 外埠银行同业的存款 =>O{hT ^F  
amount for note issue 发行纸币的款额 uX6rCokr  
amount of bond 担保契据的款额 & sXMB  
amount of consideration 代价款额 sXY{g0%  
amount of contribution 供款数额 o ?aF  
amount of indebtedness 负债款额 wBEBj7(y  
amount of principal of the loan 贷款本金额 c4bvJy8  
amount of rates chargeable 应征差饷数额 7Oi<_b  
amount of share capital 股本额 t&IWKu#  
amount of sums assured 承保款额 +KOhDtLMG  
amount of variation 变动幅度 X9rao n  
amount of vote 拨款数额 '"h}l`  
amount payable 应付款额 _<?z-K_;I  
amount receivable 应收款额 T ^ #1T$  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Pu'lp O  
analysis 分析 6H0aHCM  
ancillary risk 附属风险 V8Z@y&ny  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?iL-2I3*  
annual accounting date 年结日期 EH'eyC-B<  
annual allowance 每年免税额;年积金;年度津贴;年津 x6vkd%fCj  
annual balance 年度余额 c]|Tg9AW  
annual disposable income 每年可动用收入 {@PZlQg  
annual estimates 周年预算 Ij9=J1c4  
annual fee 年费 v7D0E[)~  
annual general meeting 周年大会  J@J`)  
annual growth rate 年增率;每年增长率 }Q-Tw,j  
annual long-term supplement 长期个案每年补助金 |:`)sx3@#  
annual pensionable emolument 可供计算退休金的年薪 lGJ&\Lv:  
annual report 年报 C%/@U[;  
Annual Report on the Consumer Price Index 《消费物价指数年报》 V3/OKI\o  
annual return 周年报表;周年申报表;每年报税表格 7}(YCZny5  
Annual Return Rules 《周年报表规则》 =r&i`L{]  
annual review of consumer prices 每年消费物价回顾 X3y28 %R   
annual roll-forward basis 逐年延展方式 |_a^+!P  
annual salary 年薪 _Ecs{'k  
annual statement 年度报表;年度决算表 "Q{7X[$$^  
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 u=0161g  
annuitant 年金受益人 U?Vik  
annuity 年金 ]UZP dw1D  
annuity contract 年金合约 ghk"XJ|  
annuity on human life 人寿年金 "i!W(}x+  
antecedent debt 先前的债项 C\ 34R  
ante-dated cheque 倒填日期支票 'yh)6mid  
anticipated expenditure 预期开支 +u lxCm_lV  
anticipated net profit 预期纯利 6 I43a1[s  
anticipated revenue 预期收入 cq/@ng*o  
anti-inflation measure 反通货膨胀措施 q^L"@Q5;  
anti-inflationary stance 反通货膨胀立场 o ,8;=f,7  
apparent deficit 表面赤字 +KIBbXF7  
apparent financial solvency 表面偿债能力 _9S"rH[  
apparent partner 表面合伙人 q~{O^,4S  
application for personal assessment 个人入息课税申请书 *]DO3Zw'  
application of fund 资金应用 iZ( Jw Y  
application to release as liquidator and to destruct the books of accounts and documents 9|K :\!7  
申请免除清盘人职务及毁灭帐簿与文件 0 Cyus  
appointed actuary 委任精算师 Tq8U5#NF  
appointed auditor 委任核数师;委任审计师 uTy00`1  
appointed trustee 委任的受托人 $M1;d1e6'  
appointer 委任人 F#RtU :R  
apportioned pro rata 按比例分摊 MI`<U:-lP  
apportionment 分配;分摊 1b@]^Ue  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 q{!ft9|K\d  
apportionment formula 分摊方程式 m5W':vM  
apportionment of estate duty 遗产税的分摊 %B\VY+  
appraisal 估价;评估 W>[TFdH?  
appreciable growth 可观增长 s2#}@b6'.  
appreciable impact 显着影响 w; :{  
appreciable increase 可观增长 }G"bD8+  
appreciation 增值;升值 :2~2j-m  
appreciation against other currencies 相对其他货币升值 #6#%y~N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2=| Ks]<P  
appreciation tax 增值税 G}nj 71=H  
appropriation 拨款;拨用;拨付 mw83pU6  
appropriation account 拨款帐目 '"6*C*XS  
Appropriation Bill 拨款法案 gj }Vnv1[  
appropriation-in-aid system 补助拨款办法 xk^`4;  
approved assets 核准资产 /8/N  
approved basket stock 认可一篮子证券 mlz|KI~\F;  
approved budget 核准预算 HrRw  
approved charitable donation 认可慈善捐款 V\AF%=6}  
approved charitable institution 认可慈善机构 }3-`e3  
approved currency 核准货币;认可货币 WHRBYq_  
approved estimates 核准预算 p`'3Il3  
approved estimates of expenditure 核准开支预算 NQN?CBFQ  
approved overseas insurer 核准海外保险人 r6nWrO>y  
approved overseas trust company 核准海外信托公司 f2ck=3  
approved pooled investment fund 核准汇集投资基金 m-Se-aF  
approved provident fund scheme 认可公积金计划 6-\M }xq?  
approved provision 核准拨款 6dRvx;d  
approved redeemable share 核准可赎回股份 OZe`>Q6  
approved regional stock 认可地区性证券 1.nYT*  
approved retirement scheme 认可退休金计划 R !>SN0  
approved subordinated loan 核准附属贷款 !{A#\~,  
arbitrage 套戥;套汇;套利 Jn20^YG  
arbitrageur 套戥者;套汇者 3+! G9T!  
arbitrary amount 临时款项 iq5-eJmq  
arrangement 措施;安排;协定 W Qe Q`pM  
arrears 欠款 [] R8VC>Ah  
arrears of pay 欠付薪酬 GwmYhG<{  
arrears of revenue 逾期未收税款;逾期未收的帐项 u>V~:q\X  
articles of association 组织章程;组织细则;组织章程细则 Qn/ 6gRLj  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Qo80u? *  
ascertainment of profit 确定利润 [MeFj!(  
"Asia Clear" “亚洲结算系统” JE;!~=   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 cq$ _$jRx  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 WT1d'@LY  
Asian Development Fund [ADF] 亚洲发展基金 Q6CVMYT  
Asian dollar bond 亚洲美元债券 +,eF(VS!  
Asian dollar market 亚洲美元市场 8P} a  
Asian dollar rate 亚洲美元利率 RuOse9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 U bh)}G,Mg  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Z jXn,W]~  
asked price 沽盘;喊价;索价;卖方报价 35fj-J$8  
assessable income 应评税入息 2>xEE  
assessable loss 应评税亏损 5zF$Q{3  
assessable profit 应评税利润 ,F=FM>o  
assessable value 应评税值 zSBR_N51  
assessed profit 估定利润 F2Mxcs* M  
assessed value 经评估价值 H)X&5E  
assessment 评税;评定;估价;评税单 /WIH#M  
assessment number 评税编号;估价编号 t1!>EI`  
assessment of additional tax 补加税评税 kU{a!ca4  
assessment of performance 业绩评估;实绩评价 ,/dW*B  
Assessor 评税主任 es\Fn#?O  
asset price bubbles 资产价格泡沫 t*Z4&Sy^  
asset-backed securities 具资产保证的证券 .F0Q< s9  
assets accretion 资产增值 h<g2aL21?F  
assets and liabilities 资产与负债 VD+v \X_  
assets betterment statement 资产递增表;资产改进表 |[$ TT$Fb  
assets lending 实物放款;有抵押贷款 OS=~<ba  
assets of the company passing on the death 死者去世时转移的公司资产 +]e) :J  
assets pledged as security for liabilities 用作负债抵押的资产 -CTLQyj)  
assets portfolio 资产投资组合 a *nCvZ  
assets price 资产价格  wKbU}29c  
assets quality 资产质素 8,)<,g-/=  
assets realization 资产变现 0*KL*Gn  
assets refinancing arrangement 资产再集资安排 )vGxF}I3  
assets securitization 资产证券化 O*>`md?MH  
assets situated outside Hong Kong 在香港以外地方的资产 perhR!#J  
assets stripping 削减资产;拆卖资产 9e;:(jl^  
assets value 资产值 p R ! m  
assignee 承让人 |Pv)&'B"  
assignment 转让;转让书;转让契 k: z)Sw  
assignment of interest 权益转让 $@~s O0q  
assignment of letters patent and trade mark 专利证书及商标转让 L$@qEsO  
assignment of property 物业转让;物业转让书 c7]0 >nU;  
assignment right 转让权 9x#T j/5%  
assignor 转让人 .cr<.Ov  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 zOYG`:/'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <ti,Wn.  
associate member 附属会员 9r 5(  
associated body corporate 相联法人团体 <jh=W9.N_  
associated company 相联公司;联属公司 <9S5  
associated corporation 相联法团 ;S'1fci6  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] x}OJ~Yk]  
公认会计师公会〔英国〕 ]ts^h~BZ$  
Association of Futures Exchange Brokers 香港期货经纪协会 8>|<m'e^\r  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 $|I hO  
association of underwriters 承保人组织 nHQWO   
assumption of control 接管 !#PA#Q|cO  
assurance 担保;保险;转易;转易书 (Y  
assurance of interest 权益的转易 RAA,%rRhu(  
at 19XX price 按一九XX年价格计算 43*;"w=  
at a discount 按赔价计算;按贴水价格计算;打折扣 IB^vEY!`6_  
at a premium 按溢价计算;按升水价格计算 jM>;l6l  
at call 通知付款;按通知 m:cWnG  
at constant market price 按固定市价计算 k8,s<m  
at constant price 按固定价格计算 ~NIqO4 D  
at cost 按成本计算 aX*7tRn_%  
at current market price 按当时市价计算;按现时市价计算 96%N  
at current price 按当时价格计算;按现时价格计算 }5}#QHF  
at factor cost 按要素成本计算;按生产要素成本计算 [f]:h Ji  
at money-of-the-day price 按付款当日价格计算 PVrNS7 Rk/  
at or better 按指定或较佳价位〔买卖指令〕 q,=YKw)*  
at par 按面值计算;平价 /mK]O7O7  
at sight 见票即付 A $l  
at the close 按收市盘 }&^1")2t  
at the opening 按开市盘 pbG v\S F  
attestation 见证;见证条款 tQ)l4Y 8  
at-the-money option 平价期权 >KJE *X@s  
attorney 受权人;受托代表人 w NMA)S  
attornment 新拥有人承认书 vg5fMH9ZZ  
attributable profit 可归属利润 e4;h*IQK  
attributable share value 可归属股份价值 ;ao <{i?  
Auckland Stock Exchange 奥克兰证券交易所 03!#99  
auction 拍卖 I:YE6${k!  
auctioneer 拍卖商 !4$-.L)#  
audit 审计;核数 ]!2[kA-  
Audit Commission 审计署 4Dasj8GsV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] pJ/{X=y  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 +ux`}L(  
audit review 帐目审查 u`pw'3hY  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [+qB^6I+P%  
audited account 审计帐目;经审计的帐目 l=47#zbpZ]  
audited annual account 经审计的周年帐目 sRflabl *x  
audited balance sheet 经审计的资产负债表 _Bhd@S!  
auditor 核数师;核数主任;审计师 =P,pW  
auditor's certificate 核数师证明书;审计师证明书 Kn}Y7B{  
auditor's report 核数师报告;审计师报告 pAyUQe;X#  
Aussie bond 澳元债券 R4S))EHg  
austerity budget 紧缩预算 UK .=Y9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 h3Nbgxa.  
Australia All Ordinaries Index 澳洲所有普通股票指数 -$`q:j  
Australian Dollar [AUD] 澳元 0"i QHi  
Australian Options Market 澳大利亚期权市场 2nSK}q  
Australian Securities Commission 澳洲证券事务监察委员会 0SJ(Ln`0K  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 y_T%xWK5  
Australian Stock Exchange 澳大利亚证券交易所 h@Ix9!?+  
Austrian Schilling [ATS] 奥地利先令 jgBJs^JgYG  
authentication 认证;鉴证 n%6=w9.%c  
authority to purchase 委托购买证;委购书 \ (U|&  
authorization 认可;核准;授权;授权书 X|y0pH:S  
authorization by direction 指示授权 <SRo2rjRa  
authorization by instruction 指令授权 @`aPr26>?  
authorization by warrant 令状授权 |pE ~  
authorization of unit trust 单位信托的认可 PrF('PH7i  
authorized agent 指定代理人 3lgD,_&  
authorized capital 法定资本 x6Q_+!mnk  
authorized clerk 出市员 F/"lJ/I  
authorized dealer 认可交易商 9 $zx<O  
authorized financial institution 认可财务机构 vyT-!mC  
authorized fund 认可基金 %4w#EbkSS  
authorized fund house 获授权的基金公司;认可基金公司 >n%ckL|rG  
authorized institution 认可机构 Ee=!bv(%70  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 iGNZC{  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1:4u]$@E  
authorized insurer 获授权保险人;获认可承保人 E/_n}$Z  
authorized investment 特准投资项目 8*eVP*g  
authorized person 获授权人 +>:[irf  
authorized representative 获授权代表 (lvp-<*  
authorized share capital 法定股本 _SQ]\Z  
automated quotation system 自动报价系统 Srrzj-9^)K  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] tNxKpA |F  
自动交易系统〔香港期货交易所有限公司〕 v5.KCc}"  
automatic adjustment mechanism 自动调整机制 5E2T*EXSh  
automatic adjustment system 自动调整系统 * K0aR!  
Automatic Clearing House 自动票据交换所 f_IsY+@  
automatic exchange rates accumulation system 自动化汇率累集系统 -90X^]  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 %/RT}CBBsW  
automatic teller machine [ATM] 自动柜员机 c\rP"y|S};  
autopay 自动转帐 Z;6?,5OSc  
available assets 可用资产 `(~oZbErM  
available fiscal reserve 现存财政储备 8>DX :`  
available profit 可用利润 cq8JpSB(  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 T|uG1  
average 平均;平均数;海损 _"82W^Wi  
average basic salary 平均基本薪金 Nk?/vMaw  
average consumer expenditure 平均消费开支;一般消费开支 ZJHaY09N  
average cost 平均成本 v5*JBW+c*  
average cost of land production 增辟土地平均成本 2D"aAI<P  
average daily turnover 平均每日成交额 8>(/:u_x  
average daily wage rate 平均每日工资率 aF.fd2k  
average expenditure pattern 平均开支模式 I%CrsEo  
average growth rate 平均增长率 au/5`  
average net fixed assets 固定资产平均净值 'Ge8l%p  
average of relatives 相对价格平均数 ;6*$!^*w  
average price 平均价格 m|PJwd6  
average propensity to consume 平均消费倾向;一般消费倾向 ^-(DokdBn  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9M@,BXOt  
average rate 平均率 @[]#[7  
average revenue 平均收入;平均收益 {Bb:\N8X  
average stock 平均库存;平均存货 2FEi-m}  
average yearly rent 平均年租 w+hpi5OH  
avoidance of double taxation 避免双重课税 |^OK@KdL1  
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 A1B%<$|pz  
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