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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: />FgDIO  
A share A股;甲类股份 ]m&cVy&  
abatement of tax 减税;减扣免税额 k?[|8H~2C  
ABN AMRO Bank N.V. 荷兰银行 "eRf3Q7w:  
above-the-line expenditure 线上项目支出;经常预算支出 *|97 g*G(  
above-the-line receipt 线上项目收入;经常预算收入 fZ8at  
ABSA Asia Limited 南非联合亚洲有限公司 z;fi  
absolute change 绝对数值变更 %uA\Le  
absolute expenditure 实际开支 [(Jj@HlP6T  
absolute guideline figure 绝对准则数字 GBMCw  
absolute interest 绝对权益 )}`3haG  
absolute order of discharge 绝对破产解除令 {6E&\  
absolute profit margin 绝对利润幅度 VEUdw(-?s  
absolute value 实值;绝对值 4Og&w]  
absolutely vested interest 绝对既得权益 DSb/+8KT  
absorbed cost 已吸收成本;已分摊成本 'Ll,HgU;  
absorption 吸收;分摊;合并 6h8fzqRzc  
absorption rate 吸收率;摊配率;分摊率 [,_4#Zz  
ACB Finance Limited 亚洲商业财务有限公司 b3$aPwv  
acceptable form of reciprocity 合理的互惠条件 Dj0`#~  
acceptable rate 适当利率;适当汇率 %#g9d  
acceptance agreement 承兑协议 t>]wWYy  
acceptance for honour 参加承兑 e(t,~(  
acceptor 承兑人;接受人;受票人 ~ 8hAmM  
acceptor for honour 参加承兑人 ;ndsq[k>  
accident insurance 意外保险 KNH.4A  ,  
Accident Insurance Association of Hong Kong 香港意外保险公会 z^xrB$8 u  
accident insurance scheme 意外保险计划 cU`sA_f  
accident year basis 意外年度基准 =~7%R.U([e  
accommodation 通融;贷款 [ vWcQ6m  
accommodation bill 通融票据;空头票据 srX" vF  
accommodation party 汇票代发人 q>JW$8  
account balance 帐户余额;帐户结余 U2~7qC,!Do  
account book 帐簿 '8O(J7J  
account collected in advance 预收款项 Nhq& Sn2  
account current book 往来帐簿 gA`x-`  
account of after-acquired property 事后取得的财产报告 7-*QF>w<a  
account of defaulter 拖欠帐目 IYb%f T  
account payable 应付帐款 <|,0%bq)|  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8 oK;Tzh  
account receivable 应收帐款 +vR$%  
account receivable report 应收帐款报表 aVI%FycYo  
account statement 结单;帐单;会计财务报表 '1o1=iJN@$  
account title 帐户名称;会计科目 ,sU#{.(  
accountant's report 会计师报告 ">?ocJ\9  
Accountant's Report Rules 会计师报告规则 ?z "fp$  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ws_R S%  
Accounting Arrangements 《会计安排》  @%8Xa7+  
accounting basis 会计基础 g(9\r  
accounting by Official Receiver 破产管理署署长呈交的帐目 kB`t_`7f  
Accounting Circular 《会计通告》 P[|FK(l  
accounting class 会计类别 ^g[,}t:/d  
accounting date 记帐日期;会计结算日期 / /ty] j  
accounting for money 款项核算 ~[E@P1  
Accounting Officer 会计主任 ;a]Lxx;-  
accounting period 会计报告期;会计期 }digw(  
accounting policy 会计政策;会计方针 .Fdqn?c|+  
accounting practice 会计惯例 !`S`%\"  
accounting principle 会计准则 BPFd'- O)  
accounting record 会计记录 UD 0v ia  
accounting report 会计报告 [#}A]1N  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 .Vy*p")"  
Accounting Society of China 中国会计学会 ?B&Z x-krd  
accounting statement 会计报表 ! y1]S .;  
accounting system 会计制度;会计系统 1r %~Rm  
accounting transaction 会计事项;帐务交易 H*SEzVb  
accounting treatment 会计处理 rkp 1tv  
accounting year 会计年度 bC[TLsh7{2  
accretion 增值;添加 %j '_I\  
accrual 应计项目;应累算数目 >,ThIwRN  
accrual basis 应计制;权责发生制 $-Ud&sjn  
accrual basis accounting 应计制会计;权责发生制会计 LdSBNg#3  
accrue 应累算;应计 q(N2 #di  
accrued benefit 应累算利益 vSu|!Xb]  
accrued charges 应计费用  pt`^4}  
accrued cumulative preference share dividend 应累算的累积优先股股息 iti~RV,  
accrued expenses 应累算费用 QH_0U`3  
accrued interest payable 应付利息;应计未付利息 o_!=-AWV  
accrued interest receivable 应收利息;应计未收利息 m -{t%[Y  
accrued right 累算权益 s`:>"1\|  
accruing profit 应累算的利润 j\,HquTR  
accumulated fiscal reserve 累积财政储备 37 #|X*L  
accumulated profit 累积利润;滚存溢利 KK}?x6wV0,  
accumulated reserve 累积储备 7N@4c   
accumulation of surplus income 累积收益盈余 P|rsq|',  
acquired assets 既得资产 Afpj*o  
acquisition 收购;购置;取得 i&|fGX?-I  
acquisition cost 购置成本 gH{X?  
acquisition expenses 购置费用 &) '5_#S  
acquisition of 100% interest 收购全部股权 yQ^k%hHa  
acquisition of control 取得控制权 6mFH>T*jzH  
acquisition of fixed assets 购置固定资产 D)yCuw{M:  
acquisition of shell “买壳” @ y{i.G  
acquisition price 收购价 pHW Qk z(  
act of God 天灾 :'\4%D=w  
acting partner 执事合伙人 w&A &BE^O/  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3$]SP1Mc(  
active partner 积极参与的合伙人 1x\Vz\  
active trading 交投活跃 M 5mCG  
actual circulation 实际流通 .GJl@==~1  
actual cost 实际成本 ! 11x&Db  
actual expenditure 实际开支;实际支出 y:FxX8S$'e  
actual income 实际入息;实际收入;实际收益 ER z@o_  
actual market 现货市场 w"-'  
actual price 现货价;实际价格 q\PHA  
actual profit 实际利润 DXbzl +R  
actual quotation 实盘;实际价位;实际报价 eSV_.uvsb  
actual year basis 按实际年度计算 *b{C`[ =V  
actuals 实货 q>$[<TsE&}  
actuarial investigation 精算调查 I'23$IzPA  
actuarial principle 精算原则 n@3(bl5{  
actuarial report 精算师报告 XIv{jzgF  
Actuarial Society of Hong Kong 香港精算学会 GCw <jHw  
actuarial valuation 精算师估值 1 \#n{a3  
actuary 精算师 UfE41el:  
ad referendum agreement 暂定协议;有待覆核的协定 f zu#!  
ad valorem duty 从价税;按值征税 q&eUw<(F  
ad valorem duty system 从价税制 M<f=xY2$v  
ad valorem fee 从价费 "8p fLI  
ad valorem tariff 从价关税 D.e4S6\&  
additional allowance 额外免税额 &4aY5y`8+f  
additional amount for unexpired risk 未过期风险的额外款额 F TB@70  
additional assessable profit 补加应评税利润 w(lxq:>"  
additional assessment 补加评税 gq$]jWtCD  
additional commitment 额外承担 9J"Y   
additional commitment vote 额外承担拨款 r#Pkhut  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 410WWR&4_  
additional dependent parent allowance 供养父母额外免税额 8J&K_ JC^  
additional provision 额外拨款 U}c[oA  
additional stamp duty 附加印花税 un+U_|>c  
additional tax 补加税罚款;补加税款 lX)RG*FlTC  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 c)N&}hFYC  
adjudged bankrupt 被裁定破产 k'_p*H  
adjudicated bankrupt 裁定破产人 ,n')3r   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 9*?H/iN@p?  
adjudication of bankruptcy 裁定破产;宣告破产 #3:;&@#  
adjudication of insolvency 裁定无力偿还债务 ]Q}z-U  
adjusted actual 经调整的实数;调整后的实数 W]8tp@  
adjusted current assets 经调整的流动资产;调整后的流动资产 9!XW):  
adjusted figure 经调整的数字;调整后的数额 =c)O8  
adjusted liabilities 经调整的负债;调整后的负债 won(HK\1p  
adjusted loss 经调整的亏损;调整后的亏损 Ov vM)?^#  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 >s@6rNgf  
adjusted profit 经调整的利润;调整后的利润 Cm4$&?  
adjusted surplus 经调整的盈余额;调整后的盈余额 HvITw%`  
adjusted value 经调整的价值;调整后的价值 yIS.'mK  
adjustment 调整;修订;理算〔保险〕 ;l]OmcL  
adjustment centre 调剂中心 |+?ABPk"  
adjustment lag 调整过程的时间差距;调整时差 =y3gnb6  
adjustment mechanism 调整机制 w|6;Pf~1y)  
adjustment of loss 亏损调整 jGB2`^&d  
adjustment process 调整过程;调整程序 PB !\r}Q  
adjustment range 调整幅度 x;RjLI4h  
administered exchange rate 受管制汇率 G$ l>By  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 6B4s6  
administration expenses 行政费用 vXUrS+~x  
administration fee 手续费;行政费 XxW~4<r  
administration in bankruptcy 破产管理 (t.pM P4  
administration order 遗产管理令 yFt'<{z[nL  
administrator 管理人;遗产管理人 cZ(7/Pl  
administrator of the estate 遗产管理人  b;!oPT  
admission of debt 债项承认书 _8Si8+j  
admission of proof 接纳债权证明 dXKv"*7l  
advance 放贷款项;垫付款项;预支款项;预付款项 Dh*>361y-  
advance account 暂支帐目;预付款帐户 GHQa{@m2V  
advance compensation 预付补偿金 nwd 02tu  
advance from shareholder 股东垫款 :K!@zT=o  
advance pending reimbursement 预支以待日后付还 @@U'I^iG  
advanced economy 先进经济体系 >\Qyg>Md]  
advancement 预付;预付财产 .Gq)@{o>  
advances warrant 垫款令 =rj5 q  
advancing 贷出 "RuH"~o  
adverse balance 逆差 tS2P|fl  
adverse exchange 逆汇 ]xf lfZ  
advertisement addressed to shareholders 在报章刊登的致股东通告 7y",%WYSD  
advice for collection 托收通知书 Qtmsk:qm  
advice of drawing 提款通知书;汇票通知书 ~%Y*2i f  
advice of payment 付款通知 _7SOl.5ZE  
Advisory Committee [Securities and Futures Commission] #]G$o?@Y=^  
谘询委员会〔证券及期货事务监察委员会〕 8-cB0F=j_  
Advisory Committee on Diversification 经济多元化谘询委员会 a#X[V5|6Q  
affidavit 誓章;遗产申报誓章 s[:e '#^  
affidavit of no receipt 述明无收款的誓章 -\;x>=#B  
affiliate 联号;联营公司;附属公司 e![|-m%  
affiliated company 附属公司;联号;联营公司 IX eb6j8  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 thk33ss:  
affordability 负担能力 f"h{se8C  
African Development Bank [AfDB] 非洲开发银行 a;p3Me7  
after-acquired property 事后取得的财产 LC5NB{b\%>  
after-hours dealing 市后交易 f\ oB/  
after-tax profit 税后盈利;税后利润;税后溢利 GgH=w`;_  
agency agreement 代理协议 ]Mv.Rul?~  
agency expenses 代理机构的开支 w < p  
agency fee 代理费 &6/# O  
Agency Law 《代理法》 xz dqE  
agent 代理人;承销人 iMnp `:*  
agent of company 公司代理人 mA5xke_)  
agent's fee 代理人费;经纪费 ^s25z=^t  
aggregate 总计;总数;总体数字 9:^SnHAa  
aggregate amount 总款额;总额 Pms"YhyZ7  
aggregate assets and liabilities 总体资产与负债 _20nOg`o  
aggregate at constant price 按固定价格计算的总体数字 #vJDb |z  
aggregate demand 总需求 &Y"u*)bm  
aggregate gross position 总持仓量 XW6>;:4k  
aggregate limit 总限额 PTe8,cD>  
aggregate of salaries tax 合计薪俸税 &?(r# T  
aggregate performance 总体表现;总体业绩 YPAMf&jEF  
aggregate supply 总体供应 >^%]F[Wo  
aggregate surplus 总盈余 %WrUu|xj>_  
aggregate total 整体总额 < J=9,tv<  
aggregate value 总值;合计价值 |$`LsA.  
aggregated basis 合计基准 m(nGtrQJm  
aggregated net chargeable income 合计应课税入息实额 V7u;"vD  
aggregation 合并计算;合计;总和 T78`~-D4<  
aggregation of incomes of husband and wife 夫妇入息合并计算 l]whL1N3  
aggregation of property 财产的总和 kUAjQ>  
agio 差价;贴水 ]zHUF!a*  
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;w   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment xW*L^97 ;  
《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》 MyZ@I7Fb,  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment B8z3W9  
《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》 =LHE_ AA  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment q4$zsw  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 sHO6y0P  
agreement for a settlement 授产协议 ml 7]s N(  
agreement for assignment 转让协议 EBS04]5ul  
agreement for sale 售卖协议;买卖协议 $L>tV='  
agreement for sale and purchase 买卖协议 e!*d(lHKos  
agreement for the payment of interest 支付利息协议 fU_itb(  
agreement for the repayment of money 还款协议 [QA@XBy6  
agreement of reinsurance 再保险协议 2.O;  
Agricultural Bank of China 中国农业银行 i'|rx2]e  
air passenger departure tax 飞机乘客离境税 Ji  SJi?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 hKb-l`KO  
airport tax 机场税 9J_lxy}  
alcohol duty 酒精税 X b-q:{r1h  
alienation 让与;让渡;转让 A P><l@  
alimony 生活费;赡养费 G"0YCi#I|  
All Ordinaries Index [AOI] 所有普通股指数 `,~I*}T>5W  
all risks 全险;综合险 \{L!hAw  
All Sales Record for Stock Market 《股票市场成交报告》 WE \912j  
Allied Capital Resources Limited 新联财务有限公司 siw } }}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 > Zo_-,  
allocation letter 拨款信件 V%?oI]" l  
allocation of fund 分配款项;预留款项 17[7)M88  
allocation of profit 利润分配;溢利分配 )BudV zg  
allocation warrant 拨款令 XRVE8v+  
allotment 分配;配股 /02|b}{  
allotment notice 股份配售通知;配股通知 SnVIV%  
allotment of shares 股份分配 A7DEAT))4L  
allowable 可获宽免;免税的 u|ia  
allowable business loss 可扣除的营业亏损 xlF$PpRNM  
allowable expenses 可扣税的支出 h9c54Ux  
allowance 免税额;津贴;备抵;准备金 o~H4<ayy  
allowance for debts 债项的免税额 8D[P*?O  
allowance for depreciation by wear and tear 耗损折旧免税额 N ~L3 9  
allowance for funeral expenses 殡殓费的免税额 6rMGl zuRo  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 B e"D0=<  
allowance for repairs and outgoings 修葺及支出方面的免税额 =mYY8c Yl  
allowance to debtor 给债务人的津贴 oqOv"yLJ:  
alteration of capital 资本更改 |lAu6d !  
alternate trustee 候补受托人 \;&9h1?Mn  
amalgamation 合并 A1x?_S"a  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 j[Uul#  
ambit of charges 征税范围;收费范围 0XFJ/  
amended valuation 经修订的估值 Q PgM<ns  
American Commodities Exchange 美国商品交易所 :P<} bGN  
American Express Bank Limited 美国运通银行 m&jh7)V  
American Stock Exchange 美国证券交易所 P4"_qxAW  
amortization 摊销 to9 u%d8  
amount due from banks 存放银行同业的款项 a+ZP]3@ 7  
amount due from banks abroad 存放海外银行同业的款项 ?UnOi1"v9  
amount due from holding companies 控股公司欠款 i]gF 6:&  
amount due from local banks 存放本港银行同业的款项  Ko9"mHNB  
amount due to banks 银行同业的存款 ~{'.9  
amount due to banks abroad 海外银行同业的存款 *@|d7aiO  
amount due to holding companies 控股公司存款 IQxY]0\uf6  
amount due to local banks 本港银行同业的存款 |,L_d2lb  
amount due to outport banks 外埠银行同业的存款 !VU[=~  
amount for note issue 发行纸币的款额 +CtsD9PA  
amount of bond 担保契据的款额 .%;UP7g  
amount of consideration 代价款额 K5No6dsD  
amount of contribution 供款数额 =< j8)2  
amount of indebtedness 负债款额 =8[4gM+  
amount of principal of the loan 贷款本金额 lDd+.44V:  
amount of rates chargeable 应征差饷数额 Se+sgw_"  
amount of share capital 股本额 v.H00}[.  
amount of sums assured 承保款额 wmdvAMN  
amount of variation 变动幅度 }Wjb0V  
amount of vote 拨款数额 szN`"Yi){  
amount payable 应付款额 +xMK.*H]W  
amount receivable 应收款额 L}lOA,EF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E#X1P #$pW  
analysis 分析 0TK+R43_  
ancillary risk 附属风险 CsG1HR@  
annual account 周年帐目;周年帐目报表;年度决算;年结 /PF X1hSu  
annual accounting date 年结日期 znv2:  
annual allowance 每年免税额;年积金;年度津贴;年津 XNkw9*IT  
annual balance 年度余额 )?RR1P-ID  
annual disposable income 每年可动用收入 o,(MB[|hQ  
annual estimates 周年预算 ;g$s`l/ 4  
annual fee 年费 thcj_BZ8  
annual general meeting 周年大会 _svY.p s*  
annual growth rate 年增率;每年增长率 Z5[TmVU  
annual long-term supplement 长期个案每年补助金 <&E3QeK  
annual pensionable emolument 可供计算退休金的年薪 TcA+ov>TD  
annual report 年报 7sZVN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 F`goYwA%  
annual return 周年报表;周年申报表;每年报税表格 ,\ zp&P"p  
Annual Return Rules 《周年报表规则》 +"rZ<i  
annual review of consumer prices 每年消费物价回顾 LM }0QL m?  
annual roll-forward basis 逐年延展方式 *&{M ,  
annual salary 年薪 eU?SLIof[{  
annual statement 年度报表;年度决算表 H~JPsS;  
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 91|=D \8aE  
annuitant 年金受益人 hGyi@0  
annuity 年金 c<)C3v  
annuity contract 年金合约 :J` *@cDn  
annuity on human life 人寿年金 |uVhfD=NG  
antecedent debt 先前的债项 !4 `any  
ante-dated cheque 倒填日期支票 WL(u'%5  
anticipated expenditure 预期开支 j*aN_UTr3  
anticipated net profit 预期纯利 >:%YAR`  
anticipated revenue 预期收入 o\u31,  
anti-inflation measure 反通货膨胀措施 1"ko wp  
anti-inflationary stance 反通货膨胀立场 &niROM,;K  
apparent deficit 表面赤字 7c$;-O  
apparent financial solvency 表面偿债能力 v[WbQ5AND  
apparent partner 表面合伙人 a}eM ny  
application for personal assessment 个人入息课税申请书 Yoi4R{9c  
application of fund 资金应用 6n 37R#(  
application to release as liquidator and to destruct the books of accounts and documents ~]8bTw@  
申请免除清盘人职务及毁灭帐簿与文件 nV'~uu  
appointed actuary 委任精算师 e 5U<nf  
appointed auditor 委任核数师;委任审计师 VOH.EK?5  
appointed trustee 委任的受托人 6O2 r5F$T  
appointer 委任人 BtDi$d%'  
apportioned pro rata 按比例分摊 sr,8zKM)  
apportionment 分配;分摊 `P}T{!P+6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 l1On .s  
apportionment formula 分摊方程式 @q2If{Tk  
apportionment of estate duty 遗产税的分摊 ]>-#T  
appraisal 估价;评估 %tiFx:F+  
appreciable growth 可观增长 HI6;=~[  
appreciable impact 显着影响 Q|Uq.UjY  
appreciable increase 可观增长 Q| > \{M  
appreciation 增值;升值 Wo=Q7~  
appreciation against other currencies 相对其他货币升值 =+`I%>wc  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 {<%zcNKl^L  
appreciation tax 增值税 1HK5OT&  
appropriation 拨款;拨用;拨付 #|`/K[.xd%  
appropriation account 拨款帐目 O{hGh{y  
Appropriation Bill 拨款法案 C=2"*>lTn  
appropriation-in-aid system 补助拨款办法 4Sv&iQ=vh  
approved assets 核准资产 Z[:fqvXQ  
approved basket stock 认可一篮子证券 s8iJl+Jm  
approved budget 核准预算  L>Bf}^  
approved charitable donation 认可慈善捐款 '}h[*IB}5  
approved charitable institution 认可慈善机构 qg?O+-+  
approved currency 核准货币;认可货币 Un\h[m  
approved estimates 核准预算 /Y|oDfv  
approved estimates of expenditure 核准开支预算 tkU"/$Vi\  
approved overseas insurer 核准海外保险人 vy\;#X!  
approved overseas trust company 核准海外信托公司 -ZqN~5>j)  
approved pooled investment fund 核准汇集投资基金 3l"7$B  
approved provident fund scheme 认可公积金计划 A8Q1x/d(  
approved provision 核准拨款 |Q2H^dU'rQ  
approved redeemable share 核准可赎回股份 &z;F'>"  
approved regional stock 认可地区性证券 h7mJXS)t|  
approved retirement scheme 认可退休金计划 aW$( lf2;  
approved subordinated loan 核准附属贷款 /pzEL  
arbitrage 套戥;套汇;套利 NltEX14Af  
arbitrageur 套戥者;套汇者 U{n< n8  
arbitrary amount 临时款项 KA1Z{7UK%  
arrangement 措施;安排;协定 z1A[rbe=4w  
arrears 欠款 _uU}J5d.  
arrears of pay 欠付薪酬 ~3 4Ly  
arrears of revenue 逾期未收税款;逾期未收的帐项 ]5b%r;_  
articles of association 组织章程;组织细则;组织章程细则 %IGcn48J  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 lgp-/O"T  
ascertainment of profit 确定利润 ZVu&q{s,  
"Asia Clear" “亚洲结算系统” .nX+!EXeS  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 PEZ~og:w  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 lAuI?/E  
Asian Development Fund [ADF] 亚洲发展基金 P_)h8-!+ $  
Asian dollar bond 亚洲美元债券 }|>mR];  
Asian dollar market 亚洲美元市场 l?E7'OEF:  
Asian dollar rate 亚洲美元利率 (.Yt| "j  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Q.: SIBP  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8;>vgD  
asked price 沽盘;喊价;索价;卖方报价 Fa78yY+6  
assessable income 应评税入息 #MYhKySku  
assessable loss 应评税亏损 T1yJp$yD"  
assessable profit 应评税利润 Z!o&};_j  
assessable value 应评税值 \9*wo9cV  
assessed profit 估定利润 \A'MEd-  
assessed value 经评估价值 X,d`-aKO\y  
assessment 评税;评定;估价;评税单 xFcJyjo^z  
assessment number 评税编号;估价编号 vB >7W  
assessment of additional tax 补加税评税 i_8q!CL@{  
assessment of performance 业绩评估;实绩评价 A9^t$Ii  
Assessor 评税主任 bQc-ryC+.  
asset price bubbles 资产价格泡沫 _:F0>=$  
asset-backed securities 具资产保证的证券 N q %@(K  
assets accretion 资产增值 dX|(n.}  
assets and liabilities 资产与负债 \5.36Se  
assets betterment statement 资产递增表;资产改进表 3D>syf  
assets lending 实物放款;有抵押贷款 LO{{3No  
assets of the company passing on the death 死者去世时转移的公司资产 w7}m T3p,)  
assets pledged as security for liabilities 用作负债抵押的资产 ]&%_Fpx  
assets portfolio 资产投资组合 C8i6ESmU  
assets price 资产价格 1B+uv0lA  
assets quality 资产质素 !U38aHG  
assets realization 资产变现 &x$1hx'  
assets refinancing arrangement 资产再集资安排 @KRr$k  
assets securitization 资产证券化 t>;u;XY!;  
assets situated outside Hong Kong 在香港以外地方的资产 >-fOkOWXy  
assets stripping 削减资产;拆卖资产 !_<zK:`-L  
assets value 资产值 Ig*68M<  
assignee 承让人 2:0'fNXop  
assignment 转让;转让书;转让契 =jZ}@L/+  
assignment of interest 权益转让 t.Hte/,k  
assignment of letters patent and trade mark 专利证书及商标转让 A}KRXkB  
assignment of property 物业转让;物业转让书 / *=1hF  
assignment right 转让权 gB1w,96J  
assignor 转让人 H(bR@Qok  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ab4(?-'-  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 %:rct  
associate member 附属会员 4L}i`)CmB  
associated body corporate 相联法人团体 & yFS  
associated company 相联公司;联属公司  meQ>mW  
associated corporation 相联法团 }& ;49k  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] (izGF;N+  
公认会计师公会〔英国〕 r(9#kLXg  
Association of Futures Exchange Brokers 香港期货经纪协会 mZLrU<)Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 r}ZL{uWMW  
association of underwriters 承保人组织 O!#yP Sq?  
assumption of control 接管 >R "]{y  
assurance 担保;保险;转易;转易书 mD @#,B7A  
assurance of interest 权益的转易 F&? &8.  
at 19XX price 按一九XX年价格计算 =8BMCedH|  
at a discount 按赔价计算;按贴水价格计算;打折扣 ^gx`@^su  
at a premium 按溢价计算;按升水价格计算 /7Z5_q_  
at call 通知付款;按通知 }S84^2J_  
at constant market price 按固定市价计算 04{*iS95J  
at constant price 按固定价格计算 p&'oJy.P  
at cost 按成本计算 PMPB}-d  
at current market price 按当时市价计算;按现时市价计算 .{U@Hva_K  
at current price 按当时价格计算;按现时价格计算 ?CSc5b`eo  
at factor cost 按要素成本计算;按生产要素成本计算 gaeMcL_^a  
at money-of-the-day price 按付款当日价格计算 8!87p?Mz  
at or better 按指定或较佳价位〔买卖指令〕 ,n&@O,XGy  
at par 按面值计算;平价 D{1k{/cF  
at sight 见票即付 Z6@W)QX  
at the close 按收市盘 'r_{T=  
at the opening 按开市盘 *h59Vaoc  
attestation 见证;见证条款 {=n-S2%  
at-the-money option 平价期权 ;OjxEXaq  
attorney 受权人;受托代表人 x>MrB  
attornment 新拥有人承认书 4t3Y/X  
attributable profit 可归属利润 bs{i@1$  
attributable share value 可归属股份价值 !ER,o_T<  
Auckland Stock Exchange 奥克兰证券交易所 nl v8HC  
auction 拍卖 Ubtu?wRBW  
auctioneer 拍卖商 n^Co  
audit 审计;核数 uA#uq^3  
Audit Commission 审计署 ?V6A:8t,  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V'[Lqe,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〕 ]z5`!e)L  
audit review 帐目审查 Lo"w,p`n@  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 AWkXW l}  
audited account 审计帐目;经审计的帐目 dN'2;X  
audited annual account 经审计的周年帐目 Jo%5NXts4  
audited balance sheet 经审计的资产负债表 *fs'%"w-  
auditor 核数师;核数主任;审计师 ""-#b^DQ  
auditor's certificate 核数师证明书;审计师证明书 @2H"8KX  
auditor's report 核数师报告;审计师报告 $Pw@EC]  
Aussie bond 澳元债券 t As@0`x9  
austerity budget 紧缩预算 J,@SSmJ`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 "[W${q+0x  
Australia All Ordinaries Index 澳洲所有普通股票指数 s^:8bFn9$  
Australian Dollar [AUD] 澳元 '~-JR>  
Australian Options Market 澳大利亚期权市场 Af'L=0  
Australian Securities Commission 澳洲证券事务监察委员会 Z)=S. )  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ')!+>b(P  
Australian Stock Exchange 澳大利亚证券交易所 F$[1KjS  
Austrian Schilling [ATS] 奥地利先令 2flgfB}2k  
authentication 认证;鉴证 pO^goo V\  
authority to purchase 委托购买证;委购书 b|7c]l  
authorization 认可;核准;授权;授权书 ~loJYq'y  
authorization by direction 指示授权 5\hJ&  
authorization by instruction 指令授权 JIeKp7;^  
authorization by warrant 令状授权 >,JLYz|</  
authorization of unit trust 单位信托的认可 xqV>m  
authorized agent 指定代理人 C*O648yz[  
authorized capital 法定资本 HR0t[*  
authorized clerk 出市员 V5 $J  
authorized dealer 认可交易商 rof&O   
authorized financial institution 认可财务机构 j SLC L'  
authorized fund 认可基金 y*i_Ec\h  
authorized fund house 获授权的基金公司;认可基金公司 Ln~Z_!  
authorized institution 认可机构 GTvp)^ h  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ]`[r=cG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 RZwjc<T  
authorized insurer 获授权保险人;获认可承保人 $:|z{p  
authorized investment 特准投资项目 v]`}T/n  
authorized person 获授权人 VU~ R  
authorized representative 获授权代表 @y3u'Y,B  
authorized share capital 法定股本 AawK/tfs  
automated quotation system 自动报价系统  U~%V;*|4  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]  {@XzY>  
自动交易系统〔香港期货交易所有限公司〕 gDY+'6m;  
automatic adjustment mechanism 自动调整机制 p72:oX\Q I  
automatic adjustment system 自动调整系统 /`d|W$vN  
Automatic Clearing House 自动票据交换所 ARcPHV<(2  
automatic exchange rates accumulation system 自动化汇率累集系统 A\{dq:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 L`$m<9w'  
automatic teller machine [ATM] 自动柜员机 J$Huzs#  
autopay 自动转帐 r3~~4Q4XI>  
available assets 可用资产 #9HQW:On  
available fiscal reserve 现存财政储备 s06tCwPp  
available profit 可用利润 3_%lN4sz  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 wW5:p]<Y  
average 平均;平均数;海损 Jptzc:~B  
average basic salary 平均基本薪金 B.:DW3  
average consumer expenditure 平均消费开支;一般消费开支 dy>iIc>  
average cost 平均成本 `gI`Cq4  
average cost of land production 增辟土地平均成本 <Q-Y$ ^\  
average daily turnover 平均每日成交额 *{3&?pxx  
average daily wage rate 平均每日工资率 hYm$Sx(=  
average expenditure pattern 平均开支模式 ] qT\z<}  
average growth rate 平均增长率 N#C"@,}Y  
average net fixed assets 固定资产平均净值 eVRFb#EU0e  
average of relatives 相对价格平均数 `jl 1Q,~2r  
average price 平均价格 irqNnnMGEa  
average propensity to consume 平均消费倾向;一般消费倾向 cQ:Y@f 9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 d[h2Y/AR  
average rate 平均率 'A#`,^]uLF  
average revenue 平均收入;平均收益 hqEn D  
average stock 平均库存;平均存货 PQ}q5?N  
average yearly rent 平均年租 RPb/U8  
avoidance of double taxation 避免双重课税 Vfm (K  
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 os=Pr{  
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