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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: &e \UlM22  
A share A股;甲类股份 e|d~&Bk0  
abatement of tax 减税;减扣免税额 dvu8V_U  
ABN AMRO Bank N.V. 荷兰银行 4q)+nh~s  
above-the-line expenditure 线上项目支出;经常预算支出 JFu9_=%+  
above-the-line receipt 线上项目收入;经常预算收入 "O/ 6SV  
ABSA Asia Limited 南非联合亚洲有限公司 dqgH"g  
absolute change 绝对数值变更 6FkBb !ASk  
absolute expenditure 实际开支 #SX-Y)> 1@  
absolute guideline figure 绝对准则数字 O?$]/d  
absolute interest 绝对权益 ?Q~o<%U7  
absolute order of discharge 绝对破产解除令 IAi|4,y_L  
absolute profit margin 绝对利润幅度 /@?lV!QiO  
absolute value 实值;绝对值 Fv-~v&  
absolutely vested interest 绝对既得权益 \A 5Na-/9  
absorbed cost 已吸收成本;已分摊成本 /liZ|K3A  
absorption 吸收;分摊;合并 ugzrG0=lx  
absorption rate 吸收率;摊配率;分摊率 uqvS  
ACB Finance Limited 亚洲商业财务有限公司 uI\6":/u  
acceptable form of reciprocity 合理的互惠条件 `hf`lq^  
acceptable rate 适当利率;适当汇率 (>SucUU  
acceptance agreement 承兑协议 O?t49=uB}  
acceptance for honour 参加承兑 9/JB n  
acceptor 承兑人;接受人;受票人 Wi@YJ  
acceptor for honour 参加承兑人 Vr:`?V9Q2(  
accident insurance 意外保险 C@3UsD\s(  
Accident Insurance Association of Hong Kong 香港意外保险公会 :E.T2na  
accident insurance scheme 意外保险计划 im@QJ :  
accident year basis 意外年度基准 97k}{tG  
accommodation 通融;贷款 X?.tj Z,  
accommodation bill 通融票据;空头票据 w/e?K4   
accommodation party 汇票代发人 x c|1?AFj  
account balance 帐户余额;帐户结余 Vt(s4  
account book 帐簿 `>& K=C?  
account collected in advance 预收款项 8`z  
account current book 往来帐簿 U&W/Nj  
account of after-acquired property 事后取得的财产报告 snYyxi  
account of defaulter 拖欠帐目 [nf 5<  
account payable 应付帐款 * .g[vCy  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 oFKTBH:I  
account receivable 应收帐款 E?FUr?-[  
account receivable report 应收帐款报表 *)L~1;7j>  
account statement 结单;帐单;会计财务报表 gu "@*,hL  
account title 帐户名称;会计科目 3qkPe_<I  
accountant's report 会计师报告 Z~] G+(  
Accountant's Report Rules 会计师报告规则 'fYF1gR4  
accounting and auditing procedure 会计与审计程序;会计与核数程序 p"0Dl9  
Accounting Arrangements 《会计安排》 @RHG@{x{K  
accounting basis 会计基础 EE-wi@  
accounting by Official Receiver 破产管理署署长呈交的帐目 ,uPN\`.u8  
Accounting Circular 《会计通告》 W[:CCCDL  
accounting class 会计类别 c{j)beaS  
accounting date 记帐日期;会计结算日期 uann'ho?q  
accounting for money 款项核算 s6k(K>Pl  
Accounting Officer 会计主任 S1#5oy2  
accounting period 会计报告期;会计期 F#^/=AR'  
accounting policy 会计政策;会计方针 7c!#e=W@B  
accounting practice 会计惯例 owx0J,,G  
accounting principle 会计准则 mFmxEv  
accounting record 会计记录 w:ASB>,!  
accounting report 会计报告 ZgfhNI\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B'I_i$g4w  
Accounting Society of China 中国会计学会 mD%IHzbn H  
accounting statement 会计报表 [Z^26/5a  
accounting system 会计制度;会计系统 7Vu f4Z5  
accounting transaction 会计事项;帐务交易 gs&F .n  
accounting treatment 会计处理 LqLhZBU9  
accounting year 会计年度 K >Q 6  
accretion 增值;添加 qERJEyU?  
accrual 应计项目;应累算数目 VRTJKi  
accrual basis 应计制;权责发生制 Z23T 2  
accrual basis accounting 应计制会计;权责发生制会计 [6Q1yNE  
accrue 应累算;应计 M)~sL1)  
accrued benefit 应累算利益 ]X> I(p@  
accrued charges 应计费用 BO2s(8  
accrued cumulative preference share dividend 应累算的累积优先股股息 R$`%<Y3)  
accrued expenses 应累算费用 xDNXI01o  
accrued interest payable 应付利息;应计未付利息 R'pfA B|!  
accrued interest receivable 应收利息;应计未收利息 M+I9k;N6&  
accrued right 累算权益 ~~@dbB  
accruing profit 应累算的利润 _WZ{i,  
accumulated fiscal reserve 累积财政储备 sR^b_/ElxT  
accumulated profit 累积利润;滚存溢利 y>cLG5v  
accumulated reserve 累积储备 #jsN  
accumulation of surplus income 累积收益盈余 Bus]OF>hu  
acquired assets 既得资产 4X!4S6JfB  
acquisition 收购;购置;取得 tt|P-p-  
acquisition cost 购置成本 -qBdcbi|x)  
acquisition expenses 购置费用 -s0\4  
acquisition of 100% interest 收购全部股权 > Edsanx  
acquisition of control 取得控制权 4"UH~A;^  
acquisition of fixed assets 购置固定资产 2f1Q&S  
acquisition of shell “买壳” cl`7|;v|?  
acquisition price 收购价 y t7>,  
act of God 天灾 { <1uV']x  
acting partner 执事合伙人 4 !m'9  
active market 买卖活跃的市场;交投畅旺的市场;旺市 4I9Yr  
active partner 积极参与的合伙人 $y{.fjy3  
active trading 交投活跃 ;p7R~17  
actual circulation 实际流通 S$gLL kD1  
actual cost 实际成本 =!)x`1j!S  
actual expenditure 实际开支;实际支出 ?dXAHY  
actual income 实际入息;实际收入;实际收益 BF 0#G2`h>  
actual market 现货市场 `KZu/r-M9  
actual price 现货价;实际价格 K'B*D*w  
actual profit 实际利润 _GM?`  
actual quotation 实盘;实际价位;实际报价  > H&v  
actual year basis 按实际年度计算 P 5.@LN  
actuals 实货 MS:,I?  
actuarial investigation 精算调查 Dp4x\97O  
actuarial principle 精算原则 uzT+,  
actuarial report 精算师报告 L9oLdWa(C  
Actuarial Society of Hong Kong 香港精算学会 6&QOC9JW+7  
actuarial valuation 精算师估值 Lq2jXy5#n  
actuary 精算师 Gqj(2.AY  
ad referendum agreement 暂定协议;有待覆核的协定 ^j@+!A_.Q  
ad valorem duty 从价税;按值征税 'u%vpvF  
ad valorem duty system 从价税制 W.%p{wB |  
ad valorem fee 从价费 8llXpe  
ad valorem tariff 从价关税 LG:d  
additional allowance 额外免税额 XpYd|BvW  
additional amount for unexpired risk 未过期风险的额外款额 e.^?hwl  
additional assessable profit 补加应评税利润 K4]#X"  
additional assessment 补加评税 *sau['Ha  
additional commitment 额外承担 i6$HwRZm#  
additional commitment vote 额外承担拨款 L2_[M'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EdTL]Xk  
additional dependent parent allowance 供养父母额外免税额 olr-oi`4C  
additional provision 额外拨款 UFLx'VX d  
additional stamp duty 附加印花税 ^ cE{Uv  
additional tax 补加税罚款;补加税款 E;9J7Q 4  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 C/QrkTi=  
adjudged bankrupt 被裁定破产 JLz32 %-M  
adjudicated bankrupt 裁定破产人 a:OMI  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `,]_r 4~ ~  
adjudication of bankruptcy 裁定破产;宣告破产 K#'$_0.  
adjudication of insolvency 裁定无力偿还债务 \ueCbfV!Z4  
adjusted actual 经调整的实数;调整后的实数 Jd?qvE>Pp  
adjusted current assets 经调整的流动资产;调整后的流动资产 59p'U/|  
adjusted figure 经调整的数字;调整后的数额 |KZX_4   
adjusted liabilities 经调整的负债;调整后的负债 +SE\c  
adjusted loss 经调整的亏损;调整后的亏损 @.c[z D  
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 ?JTTl;  
adjusted profit 经调整的利润;调整后的利润 mkfDDl2 GP  
adjusted surplus 经调整的盈余额;调整后的盈余额 FS=LpvOG)  
adjusted value 经调整的价值;调整后的价值 Vf.*!`UH  
adjustment 调整;修订;理算〔保险〕 \B:k|Pw6~  
adjustment centre 调剂中心 We\i0zUU  
adjustment lag 调整过程的时间差距;调整时差 ~d3@x\I?  
adjustment mechanism 调整机制 eo@8?>}{X  
adjustment of loss 亏损调整 m`):= ^nC  
adjustment process 调整过程;调整程序 .5AFAGv_c  
adjustment range 调整幅度 +FAxqCkA  
administered exchange rate 受管制汇率 nLmF5.&  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o4OB xHKy  
administration expenses 行政费用 <6s@eare8  
administration fee 手续费;行政费 @2mWNYHR*>  
administration in bankruptcy 破产管理 rA^=;?7Q  
administration order 遗产管理令 gz~ug35  
administrator 管理人;遗产管理人 Ekik_!aB  
administrator of the estate 遗产管理人 fJ0V|o  
admission of debt 债项承认书 +'+ Nr<  
admission of proof 接纳债权证明 X y`2ux+>/  
advance 放贷款项;垫付款项;预支款项;预付款项 Z:Vde^Ih  
advance account 暂支帐目;预付款帐户 >I<}:=   
advance compensation 预付补偿金 I3b*sx$  
advance from shareholder 股东垫款 uMpuS1  
advance pending reimbursement 预支以待日后付还 .'$8Hj;@  
advanced economy 先进经济体系 '9zKaL  
advancement 预付;预付财产 dG8mE&$g  
advances warrant 垫款令 }s:3_9mE  
advancing 贷出 *4LRdLMn  
adverse balance 逆差 /Oi(5?Jn  
adverse exchange 逆汇 Z {:;LC  
advertisement addressed to shareholders 在报章刊登的致股东通告 RZKx!X4=q  
advice for collection 托收通知书 Z_edNf }|  
advice of drawing 提款通知书;汇票通知书 D(TG)X?  
advice of payment 付款通知 ZHUW1:qs  
Advisory Committee [Securities and Futures Commission] /R?[/`)f&  
谘询委员会〔证券及期货事务监察委员会〕 nP<u.{q L  
Advisory Committee on Diversification 经济多元化谘询委员会 <L11s%5-  
affidavit 誓章;遗产申报誓章 /hmDeP o}  
affidavit of no receipt 述明无收款的誓章 }Y|M+0   
affiliate 联号;联营公司;附属公司 sa _J6~  
affiliated company 附属公司;联号;联营公司 MX?UmQ'  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AAW] Y#UwW  
affordability 负担能力 s;E(51V<>  
African Development Bank [AfDB] 非洲开发银行 W}"tf L8  
after-acquired property 事后取得的财产 y\(xYB>T  
after-hours dealing 市后交易 e M5-v-  
after-tax profit 税后盈利;税后利润;税后溢利 n%G[Y^^,  
agency agreement 代理协议 _Pa@%/  
agency expenses 代理机构的开支 \jV2":[% c  
agency fee 代理费 k.2GIc:5  
Agency Law 《代理法》 9;uH}j8sE  
agent 代理人;承销人 ),y`Iw  
agent of company 公司代理人 8~yP?#p  
agent's fee 代理人费;经纪费 UjLq[,_!  
aggregate 总计;总数;总体数字 BOR$R}q  
aggregate amount 总款额;总额 :-<30LS $  
aggregate assets and liabilities 总体资产与负债 n qx0#_K-E  
aggregate at constant price 按固定价格计算的总体数字 C[hNngb7R  
aggregate demand 总需求 jUl_ToX  
aggregate gross position 总持仓量 5''k|B>  
aggregate limit 总限额 <;'{Tj-"  
aggregate of salaries tax 合计薪俸税 wq,&0P-v  
aggregate performance 总体表现;总体业绩 7cWeB5 e?O  
aggregate supply 总体供应 [i.c;'Wy/  
aggregate surplus 总盈余 e=p_qhBt  
aggregate total 整体总额 6rWq hIaI  
aggregate value 总值;合计价值 R,["w9 8a  
aggregated basis 合计基准 )V+/@4  
aggregated net chargeable income 合计应课税入息实额 I<,~>'cq.  
aggregation 合并计算;合计;总和 6d6Dk>(V  
aggregation of incomes of husband and wife 夫妇入息合并计算 K7.ayM 0  
aggregation of property 财产的总和 3-6MGL9  
agio 差价;贴水 "L`BuAB  
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》 {O).!  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 2L[!~h2  
《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》 3Nwix_&S  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yB/F6/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》 ;($xAAR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _V e)M%  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 D| <_96_m  
agreement for a settlement 授产协议 ZR%$f-  
agreement for assignment 转让协议 ;&f(7 Q+T_  
agreement for sale 售卖协议;买卖协议 -5]lHw}  
agreement for sale and purchase 买卖协议 %.wR@9?  
agreement for the payment of interest 支付利息协议 KHx;r@{<  
agreement for the repayment of money 还款协议 O"kb*//  
agreement of reinsurance 再保险协议 ZR0 OqSp]  
Agricultural Bank of China 中国农业银行 'vu]b#l3  
air passenger departure tax 飞机乘客离境税 ` ~^My~f  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J%B/(v`  
airport tax 机场税 >?)_, KL  
alcohol duty 酒精税 YU`k^a7%  
alienation 让与;让渡;转让 "VHT5k  
alimony 生活费;赡养费 ~`^kP.()  
All Ordinaries Index [AOI] 所有普通股指数 BB9eQ: xO  
all risks 全险;综合险 {oF;ZM'r  
All Sales Record for Stock Market 《股票市场成交报告》 Vr"'O6  
Allied Capital Resources Limited 新联财务有限公司 ^+-]V9?+  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 5-k gGOt  
allocation letter 拨款信件 _ W#Km  
allocation of fund 分配款项;预留款项 d0|{/4IWw;  
allocation of profit 利润分配;溢利分配 3djw  
allocation warrant 拨款令 trjeGSt&  
allotment 分配;配股 :?= 1aiS  
allotment notice 股份配售通知;配股通知 py':36'  
allotment of shares 股份分配 F7w\ctUP  
allowable 可获宽免;免税的 6(t'B!x  
allowable business loss 可扣除的营业亏损 CS*lk!C  
allowable expenses 可扣税的支出 uOKD#   
allowance 免税额;津贴;备抵;准备金 bG*l_  
allowance for debts 债项的免税额 ?/5<}W#7}  
allowance for depreciation by wear and tear 耗损折旧免税额 xluA jOQ6  
allowance for funeral expenses 殡殓费的免税额 GUM-|[~  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 f\=,_AQ  
allowance for repairs and outgoings 修葺及支出方面的免税额 ZAeJTCCk  
allowance to debtor 给债务人的津贴 8tf>G(I{  
alteration of capital 资本更改 ]]`[tVaFr  
alternate trustee 候补受托人 Z,\(bW qF  
amalgamation 合并 RhT:]  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =h=-&DSA  
ambit of charges 征税范围;收费范围 #lSGH 5Fp?  
amended valuation 经修订的估值 >ifys)wg>  
American Commodities Exchange 美国商品交易所 :RZ'_5P[If  
American Express Bank Limited 美国运通银行 "\rO}(gC;`  
American Stock Exchange 美国证券交易所 hH-!3S2'  
amortization 摊销 59:kL<;S-  
amount due from banks 存放银行同业的款项 "R-j  
amount due from banks abroad 存放海外银行同业的款项 dD'KP4Io@  
amount due from holding companies 控股公司欠款 n ~&ssFC  
amount due from local banks 存放本港银行同业的款项 wv\"(e7(  
amount due to banks 银行同业的存款 qK@,O \  
amount due to banks abroad 海外银行同业的存款 y?3u6q++  
amount due to holding companies 控股公司存款 `('Up?  
amount due to local banks 本港银行同业的存款 EG &me  
amount due to outport banks 外埠银行同业的存款 W>?aZv  
amount for note issue 发行纸币的款额 g2}aEfp!H  
amount of bond 担保契据的款额 "Wk K1u  
amount of consideration 代价款额 8'fF{C  
amount of contribution 供款数额 RtxAIMzh?  
amount of indebtedness 负债款额 `:m=rT_  
amount of principal of the loan 贷款本金额 ){u# (sW  
amount of rates chargeable 应征差饷数额 [I'q"yRu]i  
amount of share capital 股本额 1|G5 W:  
amount of sums assured 承保款额 z Z~t ,>  
amount of variation 变动幅度 l ObY  
amount of vote 拨款数额 X MF? y  
amount payable 应付款额 N!v>2"x8q  
amount receivable 应收款额 ]d%Ou]609  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ts@ e ,  
analysis 分析 W$l4@A  
ancillary risk 附属风险 DIvxut  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?v F8 y;Jh  
annual accounting date 年结日期 (r'NB  
annual allowance 每年免税额;年积金;年度津贴;年津 I{H!K rM!  
annual balance 年度余额 ,m7Z w_.  
annual disposable income 每年可动用收入 9!2$?xqym  
annual estimates 周年预算 j E5=e</  
annual fee 年费 zH~g5xgh  
annual general meeting 周年大会 c$u#U~~  
annual growth rate 年增率;每年增长率 (U.VCSn  
annual long-term supplement 长期个案每年补助金 nHfAx/9!  
annual pensionable emolument 可供计算退休金的年薪 h]|2b0  
annual report 年报 i1b3>H*3  
Annual Report on the Consumer Price Index 《消费物价指数年报》 u8<Fk !  
annual return 周年报表;周年申报表;每年报税表格 L+lye Ir'  
Annual Return Rules 《周年报表规则》 AGVipI #  
annual review of consumer prices 每年消费物价回顾 aK,\e/Oo  
annual roll-forward basis 逐年延展方式 m{lS-DlRg  
annual salary 年薪 $SniQ  
annual statement 年度报表;年度决算表 @}+B%R  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 -wNhbV2  
annuitant 年金受益人 ]i `~J  
annuity 年金 ,s@S`KS0  
annuity contract 年金合约 chE}`I?  
annuity on human life 人寿年金 Tn38]UL  
antecedent debt 先前的债项 %F;uW[4r  
ante-dated cheque 倒填日期支票 SokU9n!  
anticipated expenditure 预期开支 3rX8H`R  
anticipated net profit 预期纯利 ,>TDxI;  
anticipated revenue 预期收入 `sRys oW  
anti-inflation measure 反通货膨胀措施 5:EE%(g9  
anti-inflationary stance 反通货膨胀立场 0d`lugf  
apparent deficit 表面赤字 ?4Zo0DiUB  
apparent financial solvency 表面偿债能力 #X5Tt  ;  
apparent partner 表面合伙人 N$ 2Iz  
application for personal assessment 个人入息课税申请书 !+Sd%2o  
application of fund 资金应用 MpIP)bdq7  
application to release as liquidator and to destruct the books of accounts and documents PbMvM  
申请免除清盘人职务及毁灭帐簿与文件 W%9"E??c  
appointed actuary 委任精算师 tf9a- s  
appointed auditor 委任核数师;委任审计师 9w\C vO&R  
appointed trustee 委任的受托人 + J}h  
appointer 委任人 #so"p<7 R  
apportioned pro rata 按比例分摊 4%TmW/yd  
apportionment 分配;分摊 G#'G9/Tm  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 *vzj(HGO  
apportionment formula 分摊方程式 k.H4Mf(4  
apportionment of estate duty 遗产税的分摊 C\ cZ  
appraisal 估价;评估 zfGr1;  
appreciable growth 可观增长 ]}_Ohe]X  
appreciable impact 显着影响 gGbqXG^  
appreciable increase 可观增长 /"1[qT\F  
appreciation 增值;升值 -PiZvge  
appreciation against other currencies 相对其他货币升值 ZQ#AEVI,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cW^u4%f't'  
appreciation tax 增值税 3 +D4$Y"  
appropriation 拨款;拨用;拨付 ~~WX#Od*$  
appropriation account 拨款帐目 %BRll  
Appropriation Bill 拨款法案 j2%#xZ{33  
appropriation-in-aid system 补助拨款办法 mi sPJO&QD  
approved assets 核准资产 ` B+Pl6l)F  
approved basket stock 认可一篮子证券 Pj*"2 LBW#  
approved budget 核准预算 -9"[/  
approved charitable donation 认可慈善捐款 (i^<er q  
approved charitable institution 认可慈善机构 FWyfFCK  
approved currency 核准货币;认可货币 n(Ry~Xu_  
approved estimates 核准预算 [>kzQYT[  
approved estimates of expenditure 核准开支预算 FzFP 0  
approved overseas insurer 核准海外保险人 FOX0  
approved overseas trust company 核准海外信托公司 ~T'$gl  
approved pooled investment fund 核准汇集投资基金 ')E4N+h/  
approved provident fund scheme 认可公积金计划 X,+N/ nku  
approved provision 核准拨款 Otm7j>w  
approved redeemable share 核准可赎回股份 %TQ5#{Y  
approved regional stock 认可地区性证券 {=E,.%8  
approved retirement scheme 认可退休金计划 8';huq@C{  
approved subordinated loan 核准附属贷款 /KCIb:U  
arbitrage 套戥;套汇;套利 JB!KOzw  
arbitrageur 套戥者;套汇者 _We4%  
arbitrary amount 临时款项 v;R+{K87  
arrangement 措施;安排;协定 0 aiE0b9c  
arrears 欠款 T7 XbbU  
arrears of pay 欠付薪酬 4= hz4(5a  
arrears of revenue 逾期未收税款;逾期未收的帐项 YR68'Sft[  
articles of association 组织章程;组织细则;组织章程细则 GG`;c?d@  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 G/}nwj\  
ascertainment of profit 确定利润 K6oQx)|  
"Asia Clear" “亚洲结算系统” A)o%\j  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `[.4SIah  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 o}lA\A  
Asian Development Fund [ADF] 亚洲发展基金 Ns`:=  
Asian dollar bond 亚洲美元债券 yvKKE  
Asian dollar market 亚洲美元市场 K;(t@GL?  
Asian dollar rate 亚洲美元利率 JuXuS  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 dw< b}2  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 uB3Yl =P  
asked price 沽盘;喊价;索价;卖方报价 @>hXh +!2h  
assessable income 应评税入息 N< 7  
assessable loss 应评税亏损 ::G0v  
assessable profit 应评税利润 7 [?]DyOf  
assessable value 应评税值 ~C;gEE-  
assessed profit 估定利润 EcmyY,w  
assessed value 经评估价值 a/p /<  
assessment 评税;评定;估价;评税单  Wwo`R5  
assessment number 评税编号;估价编号 U^xtS g  
assessment of additional tax 补加税评税 ln=:E$jX  
assessment of performance 业绩评估;实绩评价 YU%U  
Assessor 评税主任 L)/^%/!  
asset price bubbles 资产价格泡沫 ]Saw}agE[%  
asset-backed securities 具资产保证的证券 [%BWCd8Q~P  
assets accretion 资产增值 uze5u\  
assets and liabilities 资产与负债 Je;HAhL  
assets betterment statement 资产递增表;资产改进表 g 2&P  
assets lending 实物放款;有抵押贷款 CjlA"_!%E  
assets of the company passing on the death 死者去世时转移的公司资产 ao)8ie  
assets pledged as security for liabilities 用作负债抵押的资产 RB/;qdqR  
assets portfolio 资产投资组合 2o9IP>#u  
assets price 资产价格 D,;6$Pvg^  
assets quality 资产质素 BZWGXzOFh  
assets realization 资产变现 %(n^re uP  
assets refinancing arrangement 资产再集资安排 GF awmNZ  
assets securitization 资产证券化 a'A'%+2  
assets situated outside Hong Kong 在香港以外地方的资产 $ &fm^1  
assets stripping 削减资产;拆卖资产 dRnO5 7+{  
assets value 资产值 e.pq6D5  
assignee 承让人 91j.%#[v'  
assignment 转让;转让书;转让契 .2:S0=xt<  
assignment of interest 权益转让 Z?tw#n[T  
assignment of letters patent and trade mark 专利证书及商标转让 F6 c1YI[  
assignment of property 物业转让;物业转让书  8&KqrA86  
assignment right 转让权 8 n)3'ok  
assignor 转让人 Nc[V kJ]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,O ]AB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 !7fVO2m T  
associate member 附属会员 9Kd:7@U  
associated body corporate 相联法人团体 s~MCt|a  
associated company 相联公司;联属公司 qz/d6-0"  
associated corporation 相联法团 K yFR;.F-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] joJ:* oL  
公认会计师公会〔英国〕 "?TKz:9r  
Association of Futures Exchange Brokers 香港期货经纪协会 Wc- 8j2M  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 XP!7@:  
association of underwriters 承保人组织 y@Q? guB  
assumption of control 接管 n aB`@  
assurance 担保;保险;转易;转易书 =5Auk 5&  
assurance of interest 权益的转易 /QCyA%y  
at 19XX price 按一九XX年价格计算 2w? 5vSv  
at a discount 按赔价计算;按贴水价格计算;打折扣 OLM}en_L  
at a premium 按溢价计算;按升水价格计算 0] $5jW6]  
at call 通知付款;按通知 /N82h`\n  
at constant market price 按固定市价计算 0I@Cx {$  
at constant price 按固定价格计算 ac??lHtH9  
at cost 按成本计算 `SSUQ#@  
at current market price 按当时市价计算;按现时市价计算 rCdf*;  
at current price 按当时价格计算;按现时价格计算 0vm}[a4+i;  
at factor cost 按要素成本计算;按生产要素成本计算 JqYt^,,Q:  
at money-of-the-day price 按付款当日价格计算 -$m?ShDd  
at or better 按指定或较佳价位〔买卖指令〕 f$^+;j  
at par 按面值计算;平价 [?Ub =sp  
at sight 见票即付 5!)_" u3  
at the close 按收市盘 oc3}L^aD  
at the opening 按开市盘 (N25.}8Y  
attestation 见证;见证条款 '=eE6=m^K  
at-the-money option 平价期权 <FFaaGiE>  
attorney 受权人;受托代表人 @:"GgkyDl#  
attornment 新拥有人承认书 koAM",5D  
attributable profit 可归属利润 [v$NxmRu  
attributable share value 可归属股份价值 #[{xEVf  
Auckland Stock Exchange 奥克兰证券交易所 mjz<,s`D  
auction 拍卖 r 2L=gI  
auctioneer 拍卖商 Co#_Cyxg=9  
audit 审计;核数 #yVMC;J?W  
Audit Commission 审计署 &BDdJwE  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] %[C-KQH  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 3V`.<  
audit review 帐目审查 _z3YB  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `Gp!Y  
audited account 审计帐目;经审计的帐目 _C97G&  
audited annual account 经审计的周年帐目 N>}2&'I  
audited balance sheet 经审计的资产负债表 [5Dg%?x  
auditor 核数师;核数主任;审计师 *PVv=SU  
auditor's certificate 核数师证明书;审计师证明书 +w pe<T  
auditor's report 核数师报告;审计师报告 dECH/vJ^  
Aussie bond 澳元债券 HGjGV]N5  
austerity budget 紧缩预算 cWA$O*A  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 E@F:U*A6%  
Australia All Ordinaries Index 澳洲所有普通股票指数 ^."HD(  
Australian Dollar [AUD] 澳元 c_r&)8  
Australian Options Market 澳大利亚期权市场 2dF:;k k  
Australian Securities Commission 澳洲证券事务监察委员会 N%.Dj H  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 5{&<X.jv  
Australian Stock Exchange 澳大利亚证券交易所 TGJ\f  
Austrian Schilling [ATS] 奥地利先令 WrGz`  
authentication 认证;鉴证 f{DcR"  
authority to purchase 委托购买证;委购书 MYb^ILz H3  
authorization 认可;核准;授权;授权书 aab?hR  
authorization by direction 指示授权 HKdR?HM1  
authorization by instruction 指令授权 !bHM:!6^  
authorization by warrant 令状授权 a~-^$Fzgy  
authorization of unit trust 单位信托的认可 S3k>34_%9  
authorized agent 指定代理人 hsUP5_  
authorized capital 法定资本 T?Dq2UW  
authorized clerk 出市员 p3NTI/-  
authorized dealer 认可交易商 Ay Obaa5  
authorized financial institution 认可财务机构 3[jk}2R';p  
authorized fund 认可基金 ^:RDu q  
authorized fund house 获授权的基金公司;认可基金公司 (Q$]X5L  
authorized institution 认可机构 } bs2Rxkh  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 cCjpQ  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ] cv|A^  
authorized insurer 获授权保险人;获认可承保人 0+\~^  
authorized investment 特准投资项目 ?Ze3t5Ll  
authorized person 获授权人 ",ic" ~  
authorized representative 获授权代表 Nv iPrp>c  
authorized share capital 法定股本 ZREAEGi{  
automated quotation system 自动报价系统 (qP !x 2j  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 0P_Y6w+  
自动交易系统〔香港期货交易所有限公司〕 QJG]z'c+  
automatic adjustment mechanism 自动调整机制 63$ R')  
automatic adjustment system 自动调整系统 2ju1<t,8)  
Automatic Clearing House 自动票据交换所 2rw<]Ce  
automatic exchange rates accumulation system 自动化汇率累集系统 "F+Wo&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Yb|zE   
automatic teller machine [ATM] 自动柜员机 %V$ujun`  
autopay 自动转帐 Ik#>6  
available assets 可用资产 KcB  ?[  
available fiscal reserve 现存财政储备 C3%,pDh  
available profit 可用利润 Te{L@sj  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ^j2:fJOU#  
average 平均;平均数;海损 IpxFME%!  
average basic salary 平均基本薪金 Q#bFW?>y,  
average consumer expenditure 平均消费开支;一般消费开支 )W@H  
average cost 平均成本 o4kNDXP#S  
average cost of land production 增辟土地平均成本 m,u? ^W  
average daily turnover 平均每日成交额 >oc7=F<8lS  
average daily wage rate 平均每日工资率 } V4"-;P  
average expenditure pattern 平均开支模式 Ej1 [ry  
average growth rate 平均增长率 VmTk4?V4  
average net fixed assets 固定资产平均净值 |jV4]7Luq  
average of relatives 相对价格平均数 dBG]J18  
average price 平均价格 'Ph4(Yg  
average propensity to consume 平均消费倾向;一般消费倾向 X/1Z9 a+W  
average propensity to save 平均储蓄倾向;一般储蓄倾向 <EI'N0~KG  
average rate 平均率 T T0O %  
average revenue 平均收入;平均收益 IEzZ$9,A5  
average stock 平均库存;平均存货 <MN+2^ed&  
average yearly rent 平均年租 e<^tY0rR&  
avoidance of double taxation 避免双重课税 0nAeeVz|  
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 ]dDyz[NuvD  
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