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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: $Lf-Gi  
A share A股;甲类股份 6.>l  
abatement of tax 减税;减扣免税额 wFHz<i!jr&  
ABN AMRO Bank N.V. 荷兰银行 JPt0k  
above-the-line expenditure 线上项目支出;经常预算支出 UwQyAD]Ht  
above-the-line receipt 线上项目收入;经常预算收入 "A0J~YvYWJ  
ABSA Asia Limited 南非联合亚洲有限公司 6t0-u~  
absolute change 绝对数值变更 ybNy"2Wk  
absolute expenditure 实际开支 8`? vWJS  
absolute guideline figure 绝对准则数字 sfuA {c'v  
absolute interest 绝对权益 |mO4+:-~D+  
absolute order of discharge 绝对破产解除令 _R ] qoUw;  
absolute profit margin 绝对利润幅度 m@2;9  
absolute value 实值;绝对值 U$+G9  
absolutely vested interest 绝对既得权益 x,~ys4  
absorbed cost 已吸收成本;已分摊成本 #383W)n  
absorption 吸收;分摊;合并 Co%EJb"tk  
absorption rate 吸收率;摊配率;分摊率 }c1?:8p  
ACB Finance Limited 亚洲商业财务有限公司 <dAD-2O+  
acceptable form of reciprocity 合理的互惠条件 F\"`^`(O  
acceptable rate 适当利率;适当汇率 \as^z!<  
acceptance agreement 承兑协议 G&?,L:^t  
acceptance for honour 参加承兑 WdvXVF  
acceptor 承兑人;接受人;受票人 {G^f/%  
acceptor for honour 参加承兑人 ,%uK^U.zk  
accident insurance 意外保险 6_#:LFke  
Accident Insurance Association of Hong Kong 香港意外保险公会 >I^_kBa  
accident insurance scheme 意外保险计划 +LEU|#  
accident year basis 意外年度基准 O 6}eV^y  
accommodation 通融;贷款 6 $k"B/k  
accommodation bill 通融票据;空头票据 [$bK%W{f  
accommodation party 汇票代发人 X":T>)J-  
account balance 帐户余额;帐户结余 / ~\ I  
account book 帐簿 ]3/_?n-"`  
account collected in advance 预收款项 F4|Z:e,Hr  
account current book 往来帐簿 ^zs]cFN#%  
account of after-acquired property 事后取得的财产报告 m+ww  
account of defaulter 拖欠帐目 n(}zq  
account payable 应付帐款 E/6@>.T?'  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ]LE  
account receivable 应收帐款 )A 6 eD  
account receivable report 应收帐款报表 P nxxW?  
account statement 结单;帐单;会计财务报表 S# 9EBw7  
account title 帐户名称;会计科目 i4XE26B;e  
accountant's report 会计师报告  erW[q  
Accountant's Report Rules 会计师报告规则 TcP (?v  
accounting and auditing procedure 会计与审计程序;会计与核数程序 M ~uX!bDH  
Accounting Arrangements 《会计安排》 W_sAk~uK/  
accounting basis 会计基础 42Vz6 k:  
accounting by Official Receiver 破产管理署署长呈交的帐目 \~O}V~wE  
Accounting Circular 《会计通告》 ^q$m>|KI  
accounting class 会计类别 \>%.ktG  
accounting date 记帐日期;会计结算日期 3S97hn{|=  
accounting for money 款项核算 !4blX'<w  
Accounting Officer 会计主任 sr*3uI-)L  
accounting period 会计报告期;会计期 _?+gfi+  
accounting policy 会计政策;会计方针 u0M? l  
accounting practice 会计惯例 9PM\D@A{  
accounting principle 会计准则 Xaca=tsO  
accounting record 会计记录 6u'+#nm  
accounting report 会计报告 QS*!3? %  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Gh:hfHiG  
Accounting Society of China 中国会计学会 wj'5D0   
accounting statement 会计报表 kp4(_T7R  
accounting system 会计制度;会计系统 8)1 k>=  
accounting transaction 会计事项;帐务交易 t5qNfiKC  
accounting treatment 会计处理 ;ZSJ-r  
accounting year 会计年度 h)MU^aP  
accretion 增值;添加 }!W,/=z*  
accrual 应计项目;应累算数目 rerl-T<3  
accrual basis 应计制;权责发生制 PS13h_j  
accrual basis accounting 应计制会计;权责发生制会计 0rjH`H]M  
accrue 应累算;应计 n&`=.[+A  
accrued benefit 应累算利益 SG)hrd  
accrued charges 应计费用 v`Iw:?)%  
accrued cumulative preference share dividend 应累算的累积优先股股息 %DKQ   
accrued expenses 应累算费用 5c W2  
accrued interest payable 应付利息;应计未付利息 "i}?jf {a  
accrued interest receivable 应收利息;应计未收利息 !5/jDvh  
accrued right 累算权益 }aPx28:/  
accruing profit 应累算的利润 FBR]) h'Z  
accumulated fiscal reserve 累积财政储备 7LQLeQvB  
accumulated profit 累积利润;滚存溢利 Fk(+S:{yQ  
accumulated reserve 累积储备 &6yh4-(7  
accumulation of surplus income 累积收益盈余 \}:&Hl+  
acquired assets 既得资产 f*{~N!g  
acquisition 收购;购置;取得 C`uZr k/  
acquisition cost 购置成本 t81}jD  
acquisition expenses 购置费用 xw)$).yc  
acquisition of 100% interest 收购全部股权 ex- 0@  
acquisition of control 取得控制权 bw@"MF{  
acquisition of fixed assets 购置固定资产 [xTu29X.  
acquisition of shell “买壳” mihR *8p  
acquisition price 收购价 |#6B<'e'  
act of God 天灾 *G<K@k  
acting partner 执事合伙人 tY1M7B^~  
active market 买卖活跃的市场;交投畅旺的市场;旺市 IC1oW)  
active partner 积极参与的合伙人 Gs2| #*6  
active trading 交投活跃 nO'lN<L  
actual circulation 实际流通 s Y^#I  
actual cost 实际成本 f:=y)+@1My  
actual expenditure 实际开支;实际支出 6eUM[C.  
actual income 实际入息;实际收入;实际收益 {GTOHJ2  
actual market 现货市场 E>bK-jG  
actual price 现货价;实际价格 bpQ5B'9  
actual profit 实际利润 r&u&$ "c  
actual quotation 实盘;实际价位;实际报价 E&}@P0^  
actual year basis 按实际年度计算 @Qlh  
actuals 实货 'T8(md299  
actuarial investigation 精算调查 \fHtk _  
actuarial principle 精算原则 Y"x9B%e  
actuarial report 精算师报告 Z|8oD*,  
Actuarial Society of Hong Kong 香港精算学会 WB: NV=&^  
actuarial valuation 精算师估值 '_f]qNy  
actuary 精算师 8f""@TTp  
ad referendum agreement 暂定协议;有待覆核的协定 JDQ7  
ad valorem duty 从价税;按值征税 ot"3 3I  
ad valorem duty system 从价税制 Y5 BWg  
ad valorem fee 从价费 gJkk0wok C  
ad valorem tariff 从价关税 W'>"E/Tx#O  
additional allowance 额外免税额 yJ\K\\]  
additional amount for unexpired risk 未过期风险的额外款额 *?'^R c  
additional assessable profit 补加应评税利润 V<ZohB?y  
additional assessment 补加评税 K,!"5WrX*  
additional commitment 额外承担 W+F^(SC\  
additional commitment vote 额外承担拨款 J FYV@%1~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iiWs]5  
additional dependent parent allowance 供养父母额外免税额 MDHTZ9 4\Q  
additional provision 额外拨款 %Km^_JM  
additional stamp duty 附加印花税 oVG/[e|c'  
additional tax 补加税罚款;补加税款 /M}jF*5N  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 69z,_p$@:  
adjudged bankrupt 被裁定破产 w?r   
adjudicated bankrupt 裁定破产人 D4@'C4kL  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~^&]8~m*d  
adjudication of bankruptcy 裁定破产;宣告破产 jp~C''Sj  
adjudication of insolvency 裁定无力偿还债务 #s4v0auK  
adjusted actual 经调整的实数;调整后的实数 /$q9 Kxb  
adjusted current assets 经调整的流动资产;调整后的流动资产 (}]ae*  
adjusted figure 经调整的数字;调整后的数额 :y>$N(.8f  
adjusted liabilities 经调整的负债;调整后的负债 z1-JoZ  
adjusted loss 经调整的亏损;调整后的亏损 TqvgCk-  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 f1hjU~nJ  
adjusted profit 经调整的利润;调整后的利润 zNZ"PYh<u  
adjusted surplus 经调整的盈余额;调整后的盈余额 j}uVT2ZE%  
adjusted value 经调整的价值;调整后的价值 *J ]2"~_.  
adjustment 调整;修订;理算〔保险〕 Ju0W  
adjustment centre 调剂中心 F8c^M</  
adjustment lag 调整过程的时间差距;调整时差 =B+^-2G8  
adjustment mechanism 调整机制 F%Xj'=  
adjustment of loss 亏损调整 7a,/DI2o  
adjustment process 调整过程;调整程序 _(qU%B  
adjustment range 调整幅度 !| G 8b'  
administered exchange rate 受管制汇率 \Ax[/J2aO  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "kS(b4^  
administration expenses 行政费用 ]r|nz~Aa$  
administration fee 手续费;行政费 ODggGB`H`  
administration in bankruptcy 破产管理 0u3"$o'R  
administration order 遗产管理令 0q@U>#  
administrator 管理人;遗产管理人 Z=L~W,0'  
administrator of the estate 遗产管理人 ]TE,N$X  
admission of debt 债项承认书  QB/H  
admission of proof 接纳债权证明 u?ALZxj?  
advance 放贷款项;垫付款项;预支款项;预付款项 q ,C)AZ  
advance account 暂支帐目;预付款帐户 W)RCo}f  
advance compensation 预付补偿金 G2  
advance from shareholder 股东垫款 >ZE8EL  
advance pending reimbursement 预支以待日后付还 <~rf;2LZ  
advanced economy 先进经济体系 /2<1/[#  
advancement 预付;预付财产 y;.U-}e1  
advances warrant 垫款令 ,KfBG<3   
advancing 贷出 dbmty|d  
adverse balance 逆差 Y &G]M  
adverse exchange 逆汇 \Q CH.~]  
advertisement addressed to shareholders 在报章刊登的致股东通告 <b5J"i&m  
advice for collection 托收通知书 4v=NmO }  
advice of drawing 提款通知书;汇票通知书 \Y>!vh X  
advice of payment 付款通知 3I" <\M4x  
Advisory Committee [Securities and Futures Commission] yY 3Mv/R  
谘询委员会〔证券及期货事务监察委员会〕 6r|BiHP  
Advisory Committee on Diversification 经济多元化谘询委员会 =GP~h*5es  
affidavit 誓章;遗产申报誓章 <9BM%  
affidavit of no receipt 述明无收款的誓章 A9?h*/$  
affiliate 联号;联营公司;附属公司 /]_a\x5Ss  
affiliated company 附属公司;联号;联营公司 ;RmL'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 rA">< pH  
affordability 负担能力 P B W.nm  
African Development Bank [AfDB] 非洲开发银行 c`F~vrr)X  
after-acquired property 事后取得的财产 2l8TX#K  
after-hours dealing 市后交易 3 ;N+5*-  
after-tax profit 税后盈利;税后利润;税后溢利 p^E}%0#  
agency agreement 代理协议 T%opkyP>=  
agency expenses 代理机构的开支 6v]y\+  
agency fee 代理费 )|Ho"VEmg  
Agency Law 《代理法》 5Tb3Yy< .  
agent 代理人;承销人 53i7:1[uV  
agent of company 公司代理人 r8k.I4  
agent's fee 代理人费;经纪费 qv+8wJ((  
aggregate 总计;总数;总体数字 Q#,j,h  
aggregate amount 总款额;总额 "#3p=}]  
aggregate assets and liabilities 总体资产与负债 ,{pC1A@s  
aggregate at constant price 按固定价格计算的总体数字 4!I;U>b b  
aggregate demand 总需求 F+lsza  
aggregate gross position 总持仓量 k~ YZT 8  
aggregate limit 总限额 k=7+JI"J  
aggregate of salaries tax 合计薪俸税 "1-|ahW  
aggregate performance 总体表现;总体业绩 `:4\RcTb/  
aggregate supply 总体供应 [i  ]  
aggregate surplus 总盈余 Q9\6Pn ]T  
aggregate total 整体总额 tW=,o&C=  
aggregate value 总值;合计价值 KBb{Z;%  
aggregated basis 合计基准 %+1;iuDL  
aggregated net chargeable income 合计应课税入息实额 _w'N&#  
aggregation 合并计算;合计;总和 b6LwKUl  
aggregation of incomes of husband and wife 夫妇入息合并计算 B!z-O*fLE1  
aggregation of property 财产的总和 )=PmHUd  
agio 差价;贴水 !6d6b@Mv  
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》 <+/:}S4w)  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment /.Fvl;!J;  
《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》 ,pg\5b  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $PNS`@B  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 DNh{J^S"}w  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ]Zj6W9]m  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 r=`]L-}V  
agreement for a settlement 授产协议 #Fl5]> |  
agreement for assignment 转让协议 *1>zE>nlP  
agreement for sale 售卖协议;买卖协议 Bl >)GX\l  
agreement for sale and purchase 买卖协议 s--\<v  
agreement for the payment of interest 支付利息协议 ,o_Ur.UJ  
agreement for the repayment of money 还款协议 Py3Y*YP  
agreement of reinsurance 再保险协议 0VA$ Ige  
Agricultural Bank of China 中国农业银行 4;_<CB  
air passenger departure tax 飞机乘客离境税 + pq/:h  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2f=7`1RCD  
airport tax 机场税 -%h0`hOG{  
alcohol duty 酒精税 60A E~  
alienation 让与;让渡;转让 UP*\p79oO  
alimony 生活费;赡养费 nj@l5[  
All Ordinaries Index [AOI] 所有普通股指数 +dt b~M  
all risks 全险;综合险 !OO{qw(*g  
All Sales Record for Stock Market 《股票市场成交报告》 ckZZ)lW`*  
Allied Capital Resources Limited 新联财务有限公司 r2Wx31j{  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }I Rx$ cKV  
allocation letter 拨款信件 hZudVBn  
allocation of fund 分配款项;预留款项 +( *;F4>  
allocation of profit 利润分配;溢利分配 itp$c|{  
allocation warrant 拨款令 :Hn*|+'  
allotment 分配;配股 ^LO`6,   
allotment notice 股份配售通知;配股通知 \k8|3Y~g  
allotment of shares 股份分配 9qqzCMrI0e  
allowable 可获宽免;免税的 Y?^1=9?6  
allowable business loss 可扣除的营业亏损 '%D$|)  
allowable expenses 可扣税的支出 /{j")  
allowance 免税额;津贴;备抵;准备金 oI!L2  
allowance for debts 债项的免税额 Sv E|"  
allowance for depreciation by wear and tear 耗损折旧免税额  <0,szw  
allowance for funeral expenses 殡殓费的免税额 s[ CnJZ\q  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 0( s io\  
allowance for repairs and outgoings 修葺及支出方面的免税额 H/eyc`  
allowance to debtor 给债务人的津贴 bay7%[BLB  
alteration of capital 资本更改 f\Fk+)e@  
alternate trustee 候补受托人 :=<0Z1S  
amalgamation 合并 e2onR~Cf  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 H"_]Hq  
ambit of charges 征税范围;收费范围 q*h1=H52  
amended valuation 经修订的估值 :=0XT`iY  
American Commodities Exchange 美国商品交易所 @aA1=9-L  
American Express Bank Limited 美国运通银行 -quWnn/  
American Stock Exchange 美国证券交易所 CQLh;W`Dc  
amortization 摊销 XO=UKk+EK  
amount due from banks 存放银行同业的款项 R m{\ R  
amount due from banks abroad 存放海外银行同业的款项 2Sq+w;/  
amount due from holding companies 控股公司欠款 +>F #{b  
amount due from local banks 存放本港银行同业的款项 ,sM>{NK 9R  
amount due to banks 银行同业的存款 ,w+}Evp])  
amount due to banks abroad 海外银行同业的存款 $p} /&  
amount due to holding companies 控股公司存款 WLb *\  
amount due to local banks 本港银行同业的存款 u_5O<UP5  
amount due to outport banks 外埠银行同业的存款 xyoh B#'W  
amount for note issue 发行纸币的款额 Gob;dku  
amount of bond 担保契据的款额 `$X|VAS2  
amount of consideration 代价款额 8@S5P$b};  
amount of contribution 供款数额 xSQ0]vE  
amount of indebtedness 负债款额 q0}?F  
amount of principal of the loan 贷款本金额 /eoS$q  
amount of rates chargeable 应征差饷数额 #2F 6}  
amount of share capital 股本额 V<#E!MG  
amount of sums assured 承保款额 " -Ie  
amount of variation 变动幅度 PR&D67:Jy  
amount of vote 拨款数额 l<](8oc. w  
amount payable 应付款额 R/yOy ^<  
amount receivable 应收款额 t;R drk  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 =uYz4IDB  
analysis 分析 4-?'gN_  
ancillary risk 附属风险 A5lP%&tu(  
annual account 周年帐目;周年帐目报表;年度决算;年结 xTnd9'Pk`:  
annual accounting date 年结日期 @;-6qZ  
annual allowance 每年免税额;年积金;年度津贴;年津 (N etn&  
annual balance 年度余额 %7_c|G1  
annual disposable income 每年可动用收入 #$vef  
annual estimates 周年预算 xELnik_L2  
annual fee 年费 .CrrjS w  
annual general meeting 周年大会 ~)S Q{eK?&  
annual growth rate 年增率;每年增长率 H& #Od?  
annual long-term supplement 长期个案每年补助金 H3#xBn>9  
annual pensionable emolument 可供计算退休金的年薪 >};6>)0  
annual report 年报 zEQ<Q\"1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u#+p6%?k  
annual return 周年报表;周年申报表;每年报税表格 J.`z;0]op  
Annual Return Rules 《周年报表规则》 KAR XC,z  
annual review of consumer prices 每年消费物价回顾 ~dIb>[7wy  
annual roll-forward basis 逐年延展方式 (okCZ-_Jn  
annual salary 年薪 fs]9HK/@\  
annual statement 年度报表;年度决算表 ,tEvz  
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 8Ee bWs*1  
annuitant 年金受益人 4{'0-7}  
annuity 年金 I6]|dA3G  
annuity contract 年金合约 g5EdW=Dt,  
annuity on human life 人寿年金 0d-w<lg9  
antecedent debt 先前的债项 b}G4eXkuj  
ante-dated cheque 倒填日期支票 2u[:3K-@,  
anticipated expenditure 预期开支 xHml" Y1  
anticipated net profit 预期纯利 (3RU|4Ks  
anticipated revenue 预期收入 <JA`e+Bi  
anti-inflation measure 反通货膨胀措施 hIj[#M&6  
anti-inflationary stance 反通货膨胀立场 %j].' ;  
apparent deficit 表面赤字 QK5y%bTSA  
apparent financial solvency 表面偿债能力 728}K^7:  
apparent partner 表面合伙人 iA~b[20&  
application for personal assessment 个人入息课税申请书 imx/hz!  
application of fund 资金应用 u_aln[oIv  
application to release as liquidator and to destruct the books of accounts and documents dVDQ^O&  
申请免除清盘人职务及毁灭帐簿与文件 9<An^lLK*  
appointed actuary 委任精算师 /`iBv8!  
appointed auditor 委任核数师;委任审计师 TA47lz q  
appointed trustee 委任的受托人 7'[C+/:  
appointer 委任人 #]s>  
apportioned pro rata 按比例分摊 gT K5z.]  
apportionment 分配;分摊 8s4y7%,|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Nxu 10  
apportionment formula 分摊方程式 &gkGH<oaX  
apportionment of estate duty 遗产税的分摊 *yuw8  
appraisal 估价;评估 K_V44f1f  
appreciable growth 可观增长 @jW_ r j:<  
appreciable impact 显着影响 i<g|+}I  
appreciable increase 可观增长 O&# bC  
appreciation 增值;升值 <v?9:}  
appreciation against other currencies 相对其他货币升值 >4:W:;R  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _tR%7%3*  
appreciation tax 增值税 U.oxLbJ`  
appropriation 拨款;拨用;拨付 (~oUd 4  
appropriation account 拨款帐目 ]fXMp*LvY  
Appropriation Bill 拨款法案 rK*s/mX <  
appropriation-in-aid system 补助拨款办法 +#5nk,1c>  
approved assets 核准资产 j+3~  
approved basket stock 认可一篮子证券 ]JX0:'x^  
approved budget 核准预算 TEZ^Ia  
approved charitable donation 认可慈善捐款 o~ .[sn5l-  
approved charitable institution 认可慈善机构 W{Cc wq  
approved currency 核准货币;认可货币 Q dKxuG  
approved estimates 核准预算 k]<  
approved estimates of expenditure 核准开支预算 fGiN`j} j  
approved overseas insurer 核准海外保险人 9l+`O0.@  
approved overseas trust company 核准海外信托公司 QD LXfl/  
approved pooled investment fund 核准汇集投资基金 9&A-o  
approved provident fund scheme 认可公积金计划 %zHNX4  
approved provision 核准拨款 ^4Ra$<  
approved redeemable share 核准可赎回股份 U,C L*qTF  
approved regional stock 认可地区性证券 #q~SfG  
approved retirement scheme 认可退休金计划 1<]g7W  
approved subordinated loan 核准附属贷款 ,ZcW+!  
arbitrage 套戥;套汇;套利 zCD?5*7  
arbitrageur 套戥者;套汇者 07"dU  
arbitrary amount 临时款项 \5^#5_<  
arrangement 措施;安排;协定 lKs*KwG  
arrears 欠款 v]g/ 5qI&  
arrears of pay 欠付薪酬 e-4XNL[F  
arrears of revenue 逾期未收税款;逾期未收的帐项 ~R.8r-kD`  
articles of association 组织章程;组织细则;组织章程细则 B&0^3iKFi  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 b .k J&c  
ascertainment of profit 确定利润 65VnH=  
"Asia Clear" “亚洲结算系统” p ez^]I  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 %3'4QmpR  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C #ng`7 q  
Asian Development Fund [ADF] 亚洲发展基金 S .rT5A[  
Asian dollar bond 亚洲美元债券 lTPo2-j/eK  
Asian dollar market 亚洲美元市场 88}c+V+N!  
Asian dollar rate 亚洲美元利率 o #{D;'  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;$@7iL  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -@%*~^~z'  
asked price 沽盘;喊价;索价;卖方报价 (veGztt  
assessable income 应评税入息 SMaC{RPQ  
assessable loss 应评税亏损 SsDz>PP  
assessable profit 应评税利润 RqW ZhHI1M  
assessable value 应评税值 Q7$ILW-S  
assessed profit 估定利润 N<+ ><>9  
assessed value 经评估价值 XOO!jnQu  
assessment 评税;评定;估价;评税单 St&xe_:^<  
assessment number 评税编号;估价编号 ~.M{n&NM  
assessment of additional tax 补加税评税 bD<[OerG  
assessment of performance 业绩评估;实绩评价 zp r`  
Assessor 评税主任 <Mo_GTOC!  
asset price bubbles 资产价格泡沫 ]{V q;  
asset-backed securities 具资产保证的证券 ~oI7TP  
assets accretion 资产增值 Vb06z3"r  
assets and liabilities 资产与负债 T#^   
assets betterment statement 资产递增表;资产改进表 ~#iRh6 ^98  
assets lending 实物放款;有抵押贷款 KzZ! CB\  
assets of the company passing on the death 死者去世时转移的公司资产 >2`)S{pBD  
assets pledged as security for liabilities 用作负债抵押的资产 !*.mcIQT  
assets portfolio 资产投资组合 K1Nhz'^=D  
assets price 资产价格 .]%PnJM9K  
assets quality 资产质素 qIK"@i[ uq  
assets realization 资产变现 cD^n}'ej  
assets refinancing arrangement 资产再集资安排 I,vy__ sZ  
assets securitization 资产证券化 7/NXb  
assets situated outside Hong Kong 在香港以外地方的资产 m8H|cQ@Uu  
assets stripping 削减资产;拆卖资产 S pDVD  
assets value 资产值 V'~] b~R  
assignee 承让人 Z{`;Ys:zk  
assignment 转让;转让书;转让契 l2>G +t(,  
assignment of interest 权益转让 ^8aj\xe(  
assignment of letters patent and trade mark 专利证书及商标转让 u&`7 C  
assignment of property 物业转让;物业转让书 Mjq1qEi"B  
assignment right 转让权 >e*m8gm#  
assignor 转让人 A1@tp/L=o  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 fi+u!Y*3Z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZAzn-n  
associate member 附属会员 T F&xiL^  
associated body corporate 相联法人团体 Z}.N4 /  
associated company 相联公司;联属公司 ,"  
associated corporation 相联法团 =6imrRaaV  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] $x 6Rmd{  
公认会计师公会〔英国〕 [o<R#f`  
Association of Futures Exchange Brokers 香港期货经纪协会 /j./  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 {gluK#Qm  
association of underwriters 承保人组织 D61CO-E(D  
assumption of control 接管 y%k\=:m  
assurance 担保;保险;转易;转易书 = ^:TW%O  
assurance of interest 权益的转易 [=9-AG~}  
at 19XX price 按一九XX年价格计算 xRW~xr2h@  
at a discount 按赔价计算;按贴水价格计算;打折扣  @jO3+  
at a premium 按溢价计算;按升水价格计算 j]}A"8=1  
at call 通知付款;按通知 XodA(73`i  
at constant market price 按固定市价计算 0P sp/H%  
at constant price 按固定价格计算 mq$'\c 9.  
at cost 按成本计算 -0PT(gx  
at current market price 按当时市价计算;按现时市价计算 ~YOwg\w^  
at current price 按当时价格计算;按现时价格计算 I\PhgFt@O  
at factor cost 按要素成本计算;按生产要素成本计算 |r1\  
at money-of-the-day price 按付款当日价格计算 n[lf==R  
at or better 按指定或较佳价位〔买卖指令〕 DCM ,|FE  
at par 按面值计算;平价 @Z~lM5n$8  
at sight 见票即付 BKfcK>%g  
at the close 按收市盘 |E0>-\6  
at the opening 按开市盘 gxpR#/(E~  
attestation 见证;见证条款 jZS6f*$  
at-the-money option 平价期权 Z; Xg5  
attorney 受权人;受托代表人 )Y RVy  
attornment 新拥有人承认书 dON 4r2-yC  
attributable profit 可归属利润 qI\qpWS\  
attributable share value 可归属股份价值 oL>m}T  
Auckland Stock Exchange 奥克兰证券交易所 wxVf6`  
auction 拍卖 LU~U>  
auctioneer 拍卖商 u_s  
audit 审计;核数 v'Gqdd-#)  
Audit Commission 审计署 9kL'"0c  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Ra<mdteZT  
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〕 -fuSCj  
audit review 帐目审查 k'}}eu/ q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 sXOGIv  
audited account 审计帐目;经审计的帐目 7g_:Gv~v  
audited annual account 经审计的周年帐目 ?JDZDPVJ)  
audited balance sheet 经审计的资产负债表 !YSAQi;I  
auditor 核数师;核数主任;审计师 16)@<7b]J  
auditor's certificate 核数师证明书;审计师证明书 9+U%k(9  
auditor's report 核数师报告;审计师报告 0[TZ$<v"  
Aussie bond 澳元债券 U|6ME%xm  
austerity budget 紧缩预算 Sx+.<]t2A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 L.>tJ.ID  
Australia All Ordinaries Index 澳洲所有普通股票指数 )`yxJ;O@$  
Australian Dollar [AUD] 澳元 ^;n,C+  
Australian Options Market 澳大利亚期权市场 bEP-I5j1t  
Australian Securities Commission 澳洲证券事务监察委员会 ?dlQE,hB$  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 pbKDtqSn z  
Australian Stock Exchange 澳大利亚证券交易所 lb5Y$ZC  
Austrian Schilling [ATS] 奥地利先令 &\4AvaeA8y  
authentication 认证;鉴证 R<lj$_72Q  
authority to purchase 委托购买证;委购书 <Rob.x3  
authorization 认可;核准;授权;授权书 &e@2zfl7  
authorization by direction 指示授权 mza1Q~<  
authorization by instruction 指令授权 kX."|]  
authorization by warrant 令状授权 E8J `7sa  
authorization of unit trust 单位信托的认可 +Tc<|-qQn  
authorized agent 指定代理人 )Xg,;^  
authorized capital 法定资本 qPuxYU  
authorized clerk 出市员 )VQ:L:1t(  
authorized dealer 认可交易商 Ox.&tW%@  
authorized financial institution 认可财务机构 [[P?T^KT  
authorized fund 认可基金 7g}4gX's  
authorized fund house 获授权的基金公司;认可基金公司 FYR%>Em  
authorized institution 认可机构 ~{iBm"4  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 EMzJJe{Cv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 p8hF`D~  
authorized insurer 获授权保险人;获认可承保人 %YG ~ql  
authorized investment 特准投资项目 GJai!$v  
authorized person 获授权人 PF*<_p"j  
authorized representative 获授权代表 Q]Q i  
authorized share capital 法定股本 >|WNsjkU%  
automated quotation system 自动报价系统 _JOrGVmD  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hNmC(saMGm  
自动交易系统〔香港期货交易所有限公司〕 A U9Y0<  
automatic adjustment mechanism 自动调整机制 GLQ1rT  
automatic adjustment system 自动调整系统 i%+cPQ^o  
Automatic Clearing House 自动票据交换所 )Y}t~ Zfx  
automatic exchange rates accumulation system 自动化汇率累集系统 Gp'rN}i^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :,%~rR  
automatic teller machine [ATM] 自动柜员机 7kx)/Rw\B  
autopay 自动转帐 6|wi Zw  
available assets 可用资产 /1ooOq]  
available fiscal reserve 现存财政储备 >'wl)j$  
available profit 可用利润 eWS[|' dl  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 KhAj`vOzK  
average 平均;平均数;海损 J?Brnf.  
average basic salary 平均基本薪金 /c'3I  
average consumer expenditure 平均消费开支;一般消费开支 wO&`3Q3~$  
average cost 平均成本 ^_#0\f  
average cost of land production 增辟土地平均成本 \k/ N/&;  
average daily turnover 平均每日成交额 oh:q:St  
average daily wage rate 平均每日工资率  XWV)   
average expenditure pattern 平均开支模式 ' Dv `Gj  
average growth rate 平均增长率 wv<D%nF2|  
average net fixed assets 固定资产平均净值 j*n Z   
average of relatives 相对价格平均数 8PB(<|}u  
average price 平均价格 _'0HkT{I  
average propensity to consume 平均消费倾向;一般消费倾向 r-v ;A  
average propensity to save 平均储蓄倾向;一般储蓄倾向 0?  (  
average rate 平均率 wx n D3  
average revenue 平均收入;平均收益 ^5j|   
average stock 平均库存;平均存货 mv|eEz)r  
average yearly rent 平均年租 W!8g.r4u+,  
avoidance of double taxation 避免双重课税 /:d03N\9k  
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 ]J+ }WR  
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