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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: ,p9>/)l  
A share A股;甲类股份 >4]y)df5  
abatement of tax 减税;减扣免税额 [^ eQGv[S  
ABN AMRO Bank N.V. 荷兰银行 T6I$7F  
above-the-line expenditure 线上项目支出;经常预算支出 raB', Vp  
above-the-line receipt 线上项目收入;经常预算收入 +`l)W`zX  
ABSA Asia Limited 南非联合亚洲有限公司 ,!oR"b!  
absolute change 绝对数值变更 fW3NH7aUG  
absolute expenditure 实际开支 D> EN:_v  
absolute guideline figure 绝对准则数字 NRDXWscb  
absolute interest 绝对权益 -~WDv[ [  
absolute order of discharge 绝对破产解除令 o ^Ro 54i  
absolute profit margin 绝对利润幅度 ,^uQw/  
absolute value 实值;绝对值 Q> J9M` a  
absolutely vested interest 绝对既得权益 }C<$q  
absorbed cost 已吸收成本;已分摊成本 9UE)4*5  
absorption 吸收;分摊;合并 7~m[:Eg6[s  
absorption rate 吸收率;摊配率;分摊率 7'idjcR  
ACB Finance Limited 亚洲商业财务有限公司 %>!$ eCX  
acceptable form of reciprocity 合理的互惠条件 ) S,f I  
acceptable rate 适当利率;适当汇率 I7Xm~w!{qk  
acceptance agreement 承兑协议 =RjseTS  
acceptance for honour 参加承兑 K%WG[p\Eu  
acceptor 承兑人;接受人;受票人 7L$\S[E  
acceptor for honour 参加承兑人 \,-e>  
accident insurance 意外保险 v&8s>~i`K  
Accident Insurance Association of Hong Kong 香港意外保险公会 .1A/hAdU  
accident insurance scheme 意外保险计划 QpiA~4  
accident year basis 意外年度基准 \<W/Z.}/  
accommodation 通融;贷款 F6gU9=F1<  
accommodation bill 通融票据;空头票据 'QC'*Hl  
accommodation party 汇票代发人 H_d^Xk QZ  
account balance 帐户余额;帐户结余 Rh#QPYPq  
account book 帐簿 M992XXd  
account collected in advance 预收款项 )h`8</#m{  
account current book 往来帐簿 k8E{pc6;  
account of after-acquired property 事后取得的财产报告 D2 X~tl5<  
account of defaulter 拖欠帐目 ^~JF7u  
account payable 应付帐款 S$NJmXhx5  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {YF(6wVl  
account receivable 应收帐款 Df.eb|[{  
account receivable report 应收帐款报表 OZ6:u^OS]  
account statement 结单;帐单;会计财务报表 xt1Ug~5  
account title 帐户名称;会计科目 pmgPBiU>  
accountant's report 会计师报告 ~UQX t r  
Accountant's Report Rules 会计师报告规则 LW!>_~g-  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6 }>CPi#  
Accounting Arrangements 《会计安排》 i>%A0.9  
accounting basis 会计基础 \"1%>O*  
accounting by Official Receiver 破产管理署署长呈交的帐目 @cu#rWiG  
Accounting Circular 《会计通告》 \/F*JPhy  
accounting class 会计类别 eNu]K,rT  
accounting date 记帐日期;会计结算日期 c)4L3W-x=  
accounting for money 款项核算 ^"] ]rZ)  
Accounting Officer 会计主任 e&-MP;kgW9  
accounting period 会计报告期;会计期 Fuy"JmeR  
accounting policy 会计政策;会计方针 $nr=4'y Z  
accounting practice 会计惯例 BI+x6S>d  
accounting principle 会计准则 P`AW8Y6o  
accounting record 会计记录 m"GgaH3,  
accounting report 会计报告 C_S2a 0?  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3wN{k\n s  
Accounting Society of China 中国会计学会 \Sv8c}8  
accounting statement 会计报表 @Io@1[kj  
accounting system 会计制度;会计系统 <HH\VG\H6  
accounting transaction 会计事项;帐务交易 dheobD  
accounting treatment 会计处理 e5#?@}?  
accounting year 会计年度 S9%ZeM +  
accretion 增值;添加 @K1'Q!S *  
accrual 应计项目;应累算数目 /B)`pF.n  
accrual basis 应计制;权责发生制 YT}ZLx  
accrual basis accounting 应计制会计;权责发生制会计 ToM1#]4  
accrue 应累算;应计 V@r V +s  
accrued benefit 应累算利益 BKKW3PT  
accrued charges 应计费用 <kKuis6h  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;e0-FF+  
accrued expenses 应累算费用 & X#6jTh+  
accrued interest payable 应付利息;应计未付利息 (Rh$0^)A  
accrued interest receivable 应收利息;应计未收利息 2hsRYh  
accrued right 累算权益 uSUog+i  
accruing profit 应累算的利润 A$70!5*  
accumulated fiscal reserve 累积财政储备 bMB*9<c~  
accumulated profit 累积利润;滚存溢利 qi$nG_<<Z  
accumulated reserve 累积储备 %>Mcme>(W  
accumulation of surplus income 累积收益盈余 >f70-D28  
acquired assets 既得资产 jM: |%o  
acquisition 收购;购置;取得 L [&|<<c  
acquisition cost 购置成本 \1<8'at  
acquisition expenses 购置费用 pU1miA '  
acquisition of 100% interest 收购全部股权 ;e6L@)dp9  
acquisition of control 取得控制权 >!bw8lVV  
acquisition of fixed assets 购置固定资产 'Lh nl3  
acquisition of shell “买壳” Q'rgh+6  
acquisition price 收购价 lP *p7Y '  
act of God 天灾 Vp&"[rC_z  
acting partner 执事合伙人 M}]4tAyT  
active market 买卖活跃的市场;交投畅旺的市场;旺市 {LBL8sG  
active partner 积极参与的合伙人 mC} b>\  
active trading 交投活跃 = OzpI  
actual circulation 实际流通 r6vI6|1  
actual cost 实际成本 yM('!iG*/  
actual expenditure 实际开支;实际支出 lJdrrR)wg  
actual income 实际入息;实际收入;实际收益 {9v Mc  
actual market 现货市场 BAojP1}+,  
actual price 现货价;实际价格 Hi nJ}MF  
actual profit 实际利润 T&'LQZM8  
actual quotation 实盘;实际价位;实际报价 CbFO9q  
actual year basis 按实际年度计算 :+f6:3  
actuals 实货 +]p/.- Uw  
actuarial investigation 精算调查  E]W :  
actuarial principle 精算原则 )M* Sg?L  
actuarial report 精算师报告 %xA-j]%?ep  
Actuarial Society of Hong Kong 香港精算学会 %k @4}M>  
actuarial valuation 精算师估值 RQU-]qQ8BM  
actuary 精算师 !uP8powO  
ad referendum agreement 暂定协议;有待覆核的协定 pZKK7   
ad valorem duty 从价税;按值征税 Oj '^Ww m  
ad valorem duty system 从价税制 $B`ETI9g-N  
ad valorem fee 从价费 b9VI(s>  
ad valorem tariff 从价关税 ;?C`Jag x  
additional allowance 额外免税额 Q w)U  
additional amount for unexpired risk 未过期风险的额外款额 w5=<}1`St  
additional assessable profit 补加应评税利润 )JY#8,{w  
additional assessment 补加评税 kQ"Ax? b  
additional commitment 额外承担 oiOu169]  
additional commitment vote 额外承担拨款 iUq_vQ@} }  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (_AU)  
additional dependent parent allowance 供养父母额外免税额 z9w]{Zd_,d  
additional provision 额外拨款 poy_?7G  
additional stamp duty 附加印花税 ZEs^b  
additional tax 补加税罚款;补加税款 `+i/rc1.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 : -$TD('F  
adjudged bankrupt 被裁定破产 a:KL{e[   
adjudicated bankrupt 裁定破产人 zEh&@{u?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `aSbGMz  
adjudication of bankruptcy 裁定破产;宣告破产 `yh][gqVE~  
adjudication of insolvency 裁定无力偿还债务 q8MyEoc:n  
adjusted actual 经调整的实数;调整后的实数 3gYtu-1  
adjusted current assets 经调整的流动资产;调整后的流动资产 <?h(Dchq  
adjusted figure 经调整的数字;调整后的数额 5b->pc  
adjusted liabilities 经调整的负债;调整后的负债 -@Z9h)G|  
adjusted loss 经调整的亏损;调整后的亏损 >:h&5@^ j$  
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 lQxEiDIL  
adjusted profit 经调整的利润;调整后的利润 >M^:x-mib  
adjusted surplus 经调整的盈余额;调整后的盈余额 >sQf{uL  
adjusted value 经调整的价值;调整后的价值 q#K0EAgC  
adjustment 调整;修订;理算〔保险〕 mR$0Ij/v  
adjustment centre 调剂中心 |h6, .#n  
adjustment lag 调整过程的时间差距;调整时差 vhzz(UPUt  
adjustment mechanism 调整机制 h+}{FB 29  
adjustment of loss 亏损调整 jOZ>^5}  
adjustment process 调整过程;调整程序 E85TCS 1  
adjustment range 调整幅度 hqV_MeHv'  
administered exchange rate 受管制汇率 @u`m6``T  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <pM6fI6BD  
administration expenses 行政费用 Y=,9M  
administration fee 手续费;行政费 Gn4XVzB`O  
administration in bankruptcy 破产管理 b>]UNf"-  
administration order 遗产管理令 r@PVSH/  
administrator 管理人;遗产管理人 ?;A\>sP  
administrator of the estate 遗产管理人 ?rziKT5OOC  
admission of debt 债项承认书 }{mS"  
admission of proof 接纳债权证明 t"OP*  
advance 放贷款项;垫付款项;预支款项;预付款项 $ago  
advance account 暂支帐目;预付款帐户 7Rd(,eWE@  
advance compensation 预付补偿金 qDgy7kkQ  
advance from shareholder 股东垫款 \eAV: qV  
advance pending reimbursement 预支以待日后付还 J!">L+Zcx  
advanced economy 先进经济体系 js!C`]1  
advancement 预付;预付财产 $01~G?:]`  
advances warrant 垫款令 9*XT|B  
advancing 贷出 ilZQ/hOBH  
adverse balance 逆差 J+wnrGoK  
adverse exchange 逆汇 ` l %,4qR  
advertisement addressed to shareholders 在报章刊登的致股东通告 ?xuWha@:  
advice for collection 托收通知书 :w)9 (5  
advice of drawing 提款通知书;汇票通知书 ;zd.KaS  
advice of payment 付款通知 kOC0d,  
Advisory Committee [Securities and Futures Commission] -j1]H"-  
谘询委员会〔证券及期货事务监察委员会〕 7>F[7_  
Advisory Committee on Diversification 经济多元化谘询委员会 .3#Xjhebvu  
affidavit 誓章;遗产申报誓章 c4zGQoeH:  
affidavit of no receipt 述明无收款的誓章 olKM0K  
affiliate 联号;联营公司;附属公司 )u0 /s'  
affiliated company 附属公司;联号;联营公司 4UND;I&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 [;UI8St w  
affordability 负担能力 GNSh`Tm=#  
African Development Bank [AfDB] 非洲开发银行 i~)EU F  
after-acquired property 事后取得的财产 d^`; tD  
after-hours dealing 市后交易 W$W w/mcl+  
after-tax profit 税后盈利;税后利润;税后溢利 \jZ)r>US"  
agency agreement 代理协议 U }I#;*F  
agency expenses 代理机构的开支 "p+JME(  
agency fee 代理费 &he:_p$x  
Agency Law 《代理法》 xNa66A-8  
agent 代理人;承销人 qnqS^K,':  
agent of company 公司代理人 y qK*E*  
agent's fee 代理人费;经纪费 (W}DMcuSd  
aggregate 总计;总数;总体数字 /SyAjZ  
aggregate amount 总款额;总额 e [6F }."c  
aggregate assets and liabilities 总体资产与负债 Ggy?5N7P  
aggregate at constant price 按固定价格计算的总体数字 1 |/ |Lq%w  
aggregate demand 总需求 h")7kjM  
aggregate gross position 总持仓量 \7%wJIeyx  
aggregate limit 总限额 HVzkS|^F  
aggregate of salaries tax 合计薪俸税 ;=1[D  
aggregate performance 总体表现;总体业绩 LBmXy8'T`  
aggregate supply 总体供应 fPstS ez   
aggregate surplus 总盈余 F!w|5,)  
aggregate total 整体总额 t_Rj1U  
aggregate value 总值;合计价值 ?{xD{f$  
aggregated basis 合计基准 cob??|,\m  
aggregated net chargeable income 合计应课税入息实额 |?hsMN  
aggregation 合并计算;合计;总和 8k+k\V{  
aggregation of incomes of husband and wife 夫妇入息合并计算 `b%^_@Fb  
aggregation of property 财产的总和 #K iqV6E  
agio 差价;贴水 K@Xj)  
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》 lkC|g%f  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment l}k'ZX4  
《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》 Z,"YMUl'  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment F? ps? e  
《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》 j`K0D65  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment ej1WkaR8  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 B?Rkz  
agreement for a settlement 授产协议 0fK#:6  
agreement for assignment 转让协议 (:h&c6'S)b  
agreement for sale 售卖协议;买卖协议 =W>a~e]/  
agreement for sale and purchase 买卖协议 T0.sL9  
agreement for the payment of interest 支付利息协议 e E(+  
agreement for the repayment of money 还款协议 0QxBC7` qp  
agreement of reinsurance 再保险协议 t:xTmK&vt  
Agricultural Bank of China 中国农业银行 8 qZbsZi4  
air passenger departure tax 飞机乘客离境税 O@w_"TJP/z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 OMd:#cWsQ  
airport tax 机场税 (+<66 T O  
alcohol duty 酒精税 5=}CZYWB  
alienation 让与;让渡;转让 /LtbmV  
alimony 生活费;赡养费 Sz]1`%_H/  
All Ordinaries Index [AOI] 所有普通股指数 4W<[& )7  
all risks 全险;综合险 7#X`D  
All Sales Record for Stock Market 《股票市场成交报告》 [Z&<# -  
Allied Capital Resources Limited 新联财务有限公司 Zq H-]?)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 t:v>W8N53  
allocation letter 拨款信件 2izBB,# "  
allocation of fund 分配款项;预留款项 4ElS_u^cP7  
allocation of profit 利润分配;溢利分配 C~'.3Q6  
allocation warrant 拨款令 ?^LG>GgV  
allotment 分配;配股 [fELf(;(  
allotment notice 股份配售通知;配股通知 V|*3*W  
allotment of shares 股份分配 s OLjT34  
allowable 可获宽免;免税的 UIU6rilB  
allowable business loss 可扣除的营业亏损 06v'!M  
allowable expenses 可扣税的支出 > %slzr  
allowance 免税额;津贴;备抵;准备金 c?aOX/C'  
allowance for debts 债项的免税额 3Jq GLR`z3  
allowance for depreciation by wear and tear 耗损折旧免税额 &PFq(4  
allowance for funeral expenses 殡殓费的免税额 /gex0 w  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 O7 yj<  
allowance for repairs and outgoings 修葺及支出方面的免税额 r=p^~tuyxr  
allowance to debtor 给债务人的津贴 AJ3Byb=.  
alteration of capital 资本更改 Xg\unUHa  
alternate trustee 候补受托人 <7zz"R  
amalgamation 合并 %b~ND?nn-  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 3C'6i  
ambit of charges 征税范围;收费范围 $vn)(zn+  
amended valuation 经修订的估值 &7\fj  
American Commodities Exchange 美国商品交易所 fu-,<m{  
American Express Bank Limited 美国运通银行 K4I/a#S'@6  
American Stock Exchange 美国证券交易所 %*Vr}@BA)  
amortization 摊销 5KIhk`S  
amount due from banks 存放银行同业的款项 M a3}w-=;  
amount due from banks abroad 存放海外银行同业的款项 H6Gs&yk3  
amount due from holding companies 控股公司欠款 h##U=`x3  
amount due from local banks 存放本港银行同业的款项 n</Rd=  
amount due to banks 银行同业的存款 c>Ri6=C  
amount due to banks abroad 海外银行同业的存款 =Lnip<t>ja  
amount due to holding companies 控股公司存款 sM%l:Fv  
amount due to local banks 本港银行同业的存款 8-cuaa  
amount due to outport banks 外埠银行同业的存款 2 gca *  
amount for note issue 发行纸币的款额 -3 "<znv  
amount of bond 担保契据的款额 ][YuJUK8  
amount of consideration 代价款额 P\QbMj1U  
amount of contribution 供款数额 7s;;2<k;_  
amount of indebtedness 负债款额 7) a f  
amount of principal of the loan 贷款本金额 JxEz1~WK &  
amount of rates chargeable 应征差饷数额 i CB:p  
amount of share capital 股本额 !1UZ<hq  
amount of sums assured 承保款额 H^vA}F`  
amount of variation 变动幅度 u:B=lZ[  
amount of vote 拨款数额 &5[+p{2  
amount payable 应付款额 E]S:F3  
amount receivable 应收款额 Prc1U)nfo  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 /x_AWnU  
analysis 分析 F IB)cpo  
ancillary risk 附属风险 Y]5MM:mI  
annual account 周年帐目;周年帐目报表;年度决算;年结 `)MKCw$e  
annual accounting date 年结日期 fvV"H{V,  
annual allowance 每年免税额;年积金;年度津贴;年津 >;VZB/ d  
annual balance 年度余额 qG9j}[d'  
annual disposable income 每年可动用收入 $D D esy3  
annual estimates 周年预算 /s+S\ djk  
annual fee 年费 rfzzMV  
annual general meeting 周年大会 +Hp`(^(  
annual growth rate 年增率;每年增长率 hF`<I.z}  
annual long-term supplement 长期个案每年补助金 'tU\~3k  
annual pensionable emolument 可供计算退休金的年薪 | h+vdE8  
annual report 年报 A5]yC\*zt  
Annual Report on the Consumer Price Index 《消费物价指数年报》 e<FMeg7n  
annual return 周年报表;周年申报表;每年报税表格 Z`zLrXPD)  
Annual Return Rules 《周年报表规则》 koE]\B2A6  
annual review of consumer prices 每年消费物价回顾 d>Nh<PqH6  
annual roll-forward basis 逐年延展方式 >+>N/`BG  
annual salary 年薪 Tks"GlE*D  
annual statement 年度报表;年度决算表 '$J M2 u  
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 {) sE;p-  
annuitant 年金受益人 1'8-+?r  
annuity 年金 iM9^.  
annuity contract 年金合约 oTcf[<   
annuity on human life 人寿年金 EWv[Sp  
antecedent debt 先前的债项 ;d_<6|*M  
ante-dated cheque 倒填日期支票 <=w!:   
anticipated expenditure 预期开支 2iO{*cB  
anticipated net profit 预期纯利 kg,\l9AM  
anticipated revenue 预期收入 @O-\s q  
anti-inflation measure 反通货膨胀措施 &] xtx>qg<  
anti-inflationary stance 反通货膨胀立场 )r)ZmS5O  
apparent deficit 表面赤字 Gvvw:]WgF  
apparent financial solvency 表面偿债能力 <aI}+  
apparent partner 表面合伙人 ^L8:..+:  
application for personal assessment 个人入息课税申请书 `U>2H4P  
application of fund 资金应用 Wt=@6w&  
application to release as liquidator and to destruct the books of accounts and documents v"o@q2f_  
申请免除清盘人职务及毁灭帐簿与文件 k2PK4Ua_}q  
appointed actuary 委任精算师 Z)@[N 6\?  
appointed auditor 委任核数师;委任审计师 >ffC?5+  
appointed trustee 委任的受托人 L =M'QJl9  
appointer 委任人 U;"J8  
apportioned pro rata 按比例分摊 fL]jk1.Xv-  
apportionment 分配;分摊 ]^i^L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 whrDw1>(  
apportionment formula 分摊方程式 BN FYUcVP  
apportionment of estate duty 遗产税的分摊 S_RP& +!7  
appraisal 估价;评估 'fk6]&-I  
appreciable growth 可观增长 ?5,I`9  
appreciable impact 显着影响 M=SrZ,W  
appreciable increase 可观增长 ~`B]G  
appreciation 增值;升值 W/CZ/Mc  
appreciation against other currencies 相对其他货币升值 pK"Z9y&  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 In+2~Jw/2!  
appreciation tax 增值税 [X8EfU}  
appropriation 拨款;拨用;拨付 #v9+9X`1L  
appropriation account 拨款帐目 =qL^#h83y  
Appropriation Bill 拨款法案 s B^ejH  
appropriation-in-aid system 补助拨款办法 ?FV%e  
approved assets 核准资产 bw+IH-b  
approved basket stock 认可一篮子证券 "pH;0[r]  
approved budget 核准预算 ' ~fP#y  
approved charitable donation 认可慈善捐款 v\?l+-A? y  
approved charitable institution 认可慈善机构 ;cp||uO  
approved currency 核准货币;认可货币 6K=}n] n  
approved estimates 核准预算 D]|{xKC}  
approved estimates of expenditure 核准开支预算 -z se+]O`  
approved overseas insurer 核准海外保险人 UFUEY/q  
approved overseas trust company 核准海外信托公司 NLxR6O4}8  
approved pooled investment fund 核准汇集投资基金 -%{+\x2  
approved provident fund scheme 认可公积金计划 9U=6l]Np  
approved provision 核准拨款 =A$d)&  
approved redeemable share 核准可赎回股份 cR*~JwC:  
approved regional stock 认可地区性证券 AE Elaq.B  
approved retirement scheme 认可退休金计划 ,068IEs  
approved subordinated loan 核准附属贷款 +ef>ek  
arbitrage 套戥;套汇;套利 0[N1SY\lj  
arbitrageur 套戥者;套汇者 9- 24c  
arbitrary amount 临时款项 3a=\$x@  
arrangement 措施;安排;协定 lLglF4  
arrears 欠款 m@0> =s~.  
arrears of pay 欠付薪酬 t=s.w(3t  
arrears of revenue 逾期未收税款;逾期未收的帐项 ziM@@$ .F  
articles of association 组织章程;组织细则;组织章程细则 kmtkh "  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 `9P`f4x  
ascertainment of profit 确定利润 b@K1;A! S  
"Asia Clear" “亚洲结算系统” }qZ^S9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 tAujm*|&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 aH8]$e8_,\  
Asian Development Fund [ADF] 亚洲发展基金 ;W FiMM\  
Asian dollar bond 亚洲美元债券 ez5>V7Y  
Asian dollar market 亚洲美元市场 yMD0Tj5ZQ  
Asian dollar rate 亚洲美元利率 L 7LUy$M-<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 :C,}DyZy  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 -pQ?ybQ  
asked price 沽盘;喊价;索价;卖方报价 -C!m#"PDW  
assessable income 应评税入息 tT]mMlKJ  
assessable loss 应评税亏损 5Nbq9YY  
assessable profit 应评税利润 =ReSlt  
assessable value 应评税值 u|D L?c>W  
assessed profit 估定利润 _g,_G  
assessed value 经评估价值 o& $lik  
assessment 评税;评定;估价;评税单 qG g29  
assessment number 评税编号;估价编号 sr(nd35  
assessment of additional tax 补加税评税 n1PvZ~^3  
assessment of performance 业绩评估;实绩评价 yw89*:A6  
Assessor 评税主任 bMv[.Z@v(  
asset price bubbles 资产价格泡沫 l k /Ke  
asset-backed securities 具资产保证的证券 Ae1b`%To  
assets accretion 资产增值 ^<   
assets and liabilities 资产与负债 *Gj`1# Z$  
assets betterment statement 资产递增表;资产改进表 Ag8lI+ h  
assets lending 实物放款;有抵押贷款 1Y~'U =9  
assets of the company passing on the death 死者去世时转移的公司资产 4-$kc wA  
assets pledged as security for liabilities 用作负债抵押的资产 6Lg#co}9  
assets portfolio 资产投资组合 3 +`,'Q9  
assets price 资产价格 fRkx ^u P  
assets quality 资产质素 6k<3,`VV|  
assets realization 资产变现 x;LO{S4Z  
assets refinancing arrangement 资产再集资安排 : Cli8#  
assets securitization 资产证券化 Wc;N;K52   
assets situated outside Hong Kong 在香港以外地方的资产 roe_H>  
assets stripping 削减资产;拆卖资产 <yvo<R^30  
assets value 资产值 B[+b%a3  
assignee 承让人 u^WZsW  
assignment 转让;转让书;转让契 %|j`;gYV  
assignment of interest 权益转让 /ZH*t\  
assignment of letters patent and trade mark 专利证书及商标转让 NJOV!\k  
assignment of property 物业转让;物业转让书 6KPjZC<  
assignment right 转让权 TB84}  
assignor 转让人 QA)W(1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 |8GLS4.]t  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 !0):g/2h  
associate member 附属会员 &+ H\ST(/  
associated body corporate 相联法人团体 I'N!j>5oX  
associated company 相联公司;联属公司 BuxU+  
associated corporation 相联法团 'AmA3x)9u  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] y$6EEp  
公认会计师公会〔英国〕 Y/pK  
Association of Futures Exchange Brokers 香港期货经纪协会 :/RvtmW  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 J{L d)Q,^  
association of underwriters 承保人组织 #'RfwldD9  
assumption of control 接管 ) M(//jX  
assurance 担保;保险;转易;转易书 frV_5yK'  
assurance of interest 权益的转易 w=0zVh_`(  
at 19XX price 按一九XX年价格计算 niYD[Ra\xP  
at a discount 按赔价计算;按贴水价格计算;打折扣 $v"CQD  
at a premium 按溢价计算;按升水价格计算 wi[FBLB/8  
at call 通知付款;按通知 <dz_7hR"  
at constant market price 按固定市价计算 tq=M 9c  
at constant price 按固定价格计算 ]g,j  
at cost 按成本计算 w]N;HlU  
at current market price 按当时市价计算;按现时市价计算 [=u@6Y  
at current price 按当时价格计算;按现时价格计算 0}T 56aD=!  
at factor cost 按要素成本计算;按生产要素成本计算 k ,r*xt  
at money-of-the-day price 按付款当日价格计算 s t#^pWL  
at or better 按指定或较佳价位〔买卖指令〕 r|/9'{!  
at par 按面值计算;平价 Q trU_c2k  
at sight 见票即付 XjxI@VXzUV  
at the close 按收市盘 vVsaGW   
at the opening 按开市盘 =eh!eZ9  
attestation 见证;见证条款 k RSY;V  
at-the-money option 平价期权 &W&A88FfZU  
attorney 受权人;受托代表人 sAZL,w  
attornment 新拥有人承认书 Qk@BM  
attributable profit 可归属利润  BrZ17  
attributable share value 可归属股份价值 Q^?$2ck=  
Auckland Stock Exchange 奥克兰证券交易所 {?X +Yw  
auction 拍卖 \\d8ulu  
auctioneer 拍卖商 RtDTcaW/  
audit 审计;核数 g|4>S<uC  
Audit Commission 审计署 ^?0?*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] N~S#( .}[  
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〕 5p3: 8G7  
audit review 帐目审查 q>6,g>I  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 dKw[#(m5v  
audited account 审计帐目;经审计的帐目 %uo#<Ny/ I  
audited annual account 经审计的周年帐目 c^5fhmlt  
audited balance sheet 经审计的资产负债表 twaH20  
auditor 核数师;核数主任;审计师 !!Yf>0u#  
auditor's certificate 核数师证明书;审计师证明书 Q2Uk0:M  
auditor's report 核数师报告;审计师报告 <YCR^?hJSi  
Aussie bond 澳元债券 i=fhK~Jd  
austerity budget 紧缩预算 wGHVq fm5  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^a!oq~ZSy  
Australia All Ordinaries Index 澳洲所有普通股票指数 W4h]4X  
Australian Dollar [AUD] 澳元 sp0_f;bC  
Australian Options Market 澳大利亚期权市场 ?;w\CS^Qu  
Australian Securities Commission 澳洲证券事务监察委员会 I^D*) z   
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 f&&Ao  
Australian Stock Exchange 澳大利亚证券交易所 C?6q ]k]r  
Austrian Schilling [ATS] 奥地利先令 VwXR,(  
authentication 认证;鉴证 'l-VWqR-  
authority to purchase 委托购买证;委购书 IQmlmu  
authorization 认可;核准;授权;授权书 vJ&35nF&  
authorization by direction 指示授权 hIa,PZ/Q  
authorization by instruction 指令授权 H3Zt 3l1u+  
authorization by warrant 令状授权 1Eryw~,,9i  
authorization of unit trust 单位信托的认可 a<((\c_8G  
authorized agent 指定代理人 *;lb<uLv  
authorized capital 法定资本 i A'p!l |P  
authorized clerk 出市员 ;B :\e8  
authorized dealer 认可交易商 =H}}dC<)  
authorized financial institution 认可财务机构 YC*`n3D|'  
authorized fund 认可基金 !Uhcjfq`e  
authorized fund house 获授权的基金公司;认可基金公司 X-j<fX_  
authorized institution 认可机构 y35e3  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 CdtwR0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ^6!8)7b  
authorized insurer 获授权保险人;获认可承保人 ~BBh4t&  
authorized investment 特准投资项目 %fh-x(4v  
authorized person 获授权人 Cth<xn(Q  
authorized representative 获授权代表 NpGz y`&b  
authorized share capital 法定股本 |m$]I4Jr  
automated quotation system 自动报价系统 PK_2  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y)M-?|4  
自动交易系统〔香港期货交易所有限公司〕 Ow-;WO_HQ  
automatic adjustment mechanism 自动调整机制 4!?4Tc!X  
automatic adjustment system 自动调整系统 a4q02 cV  
Automatic Clearing House 自动票据交换所 &kH7_Lz  
automatic exchange rates accumulation system 自动化汇率累集系统 oL9ELtb ]s  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Kf6D$}  
automatic teller machine [ATM] 自动柜员机 JNu+e#.Y  
autopay 自动转帐 dcE(uf  
available assets 可用资产 `_J>R  
available fiscal reserve 现存财政储备 t*c_70|@k  
available profit 可用利润 HLE%f;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 gM6o~ E  
average 平均;平均数;海损 #vPk XcP  
average basic salary 平均基本薪金 grJ(z)c  
average consumer expenditure 平均消费开支;一般消费开支 w&&)v~Y_  
average cost 平均成本 .O{_^~w_q  
average cost of land production 增辟土地平均成本 @DAaCF8  
average daily turnover 平均每日成交额 .e5rKkkT  
average daily wage rate 平均每日工资率 q+XU Cnv  
average expenditure pattern 平均开支模式 MLmv+  
average growth rate 平均增长率 F@ZB6~T~.  
average net fixed assets 固定资产平均净值 ^4{{ +G)j  
average of relatives 相对价格平均数 5ai$W`6  
average price 平均价格 tZr_{F@  
average propensity to consume 平均消费倾向;一般消费倾向 ^j?"0|  
average propensity to save 平均储蓄倾向;一般储蓄倾向 G[P<!6Id!p  
average rate 平均率 1L3 $h0i  
average revenue 平均收入;平均收益 ]v$2JgF]@  
average stock 平均库存;平均存货 #Jfmt~ks '  
average yearly rent 平均年租 o;pJjC]  
avoidance of double taxation 避免双重课税 hCj8y.X|E(  
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 2W)KfS  
-TyBb]  
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