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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: wGKo.lt   
A share A股;甲类股份 {a q9i  
abatement of tax 减税;减扣免税额 w_-+o^  
ABN AMRO Bank N.V. 荷兰银行 >wON\N0V_  
above-the-line expenditure 线上项目支出;经常预算支出 G$WOzY(  
above-the-line receipt 线上项目收入;经常预算收入 I+?hG6NM  
ABSA Asia Limited 南非联合亚洲有限公司 BNm4k7 ]M  
absolute change 绝对数值变更 5>0.NiXGf'  
absolute expenditure 实际开支 '?Bg;Z'L%  
absolute guideline figure 绝对准则数字 Q s(Bnb;  
absolute interest 绝对权益 ~hX-u8Ul'N  
absolute order of discharge 绝对破产解除令 @s* ,xHE  
absolute profit margin 绝对利润幅度 %CH6lY=lI  
absolute value 实值;绝对值 }6m?d!m  
absolutely vested interest 绝对既得权益 5N/Lk>p1u  
absorbed cost 已吸收成本;已分摊成本 x1[?5n6  
absorption 吸收;分摊;合并 S'i;xL>  
absorption rate 吸收率;摊配率;分摊率 ? 5|/ C  
ACB Finance Limited 亚洲商业财务有限公司 .(Y6$[#@  
acceptable form of reciprocity 合理的互惠条件 'ig, ATY  
acceptable rate 适当利率;适当汇率 lu\o`m5wF  
acceptance agreement 承兑协议 I."p  
acceptance for honour 参加承兑 Di(9]: +  
acceptor 承兑人;接受人;受票人 Cnh|D^{s  
acceptor for honour 参加承兑人 #a~"K|' G  
accident insurance 意外保险 #gZ|T M/h  
Accident Insurance Association of Hong Kong 香港意外保险公会 M@7Xp)S"  
accident insurance scheme 意外保险计划 {[#(w75R{  
accident year basis 意外年度基准 8n)WW$  
accommodation 通融;贷款 ]r"Yqv3  
accommodation bill 通融票据;空头票据 Zr/r2  
accommodation party 汇票代发人 gQVBA %  
account balance 帐户余额;帐户结余 e1(h</MU2  
account book 帐簿 a5c'V   
account collected in advance 预收款项 __N.#c/l{  
account current book 往来帐簿 !vqC+o>@  
account of after-acquired property 事后取得的财产报告 Jbw!:x [  
account of defaulter 拖欠帐目 HkjEiU  
account payable 应付帐款 'p}`i/  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 dk5|@?pe  
account receivable 应收帐款 Bq}x9C&<  
account receivable report 应收帐款报表 pdz'!I  
account statement 结单;帐单;会计财务报表 %efGt6&  
account title 帐户名称;会计科目 " ~Q*XN2  
accountant's report 会计师报告 d0UZ+ RR#  
Accountant's Report Rules 会计师报告规则 kn  Hv?#  
accounting and auditing procedure 会计与审计程序;会计与核数程序 [#b2%G1  
Accounting Arrangements 《会计安排》 v<h;Di@  
accounting basis 会计基础  W'/>et  
accounting by Official Receiver 破产管理署署长呈交的帐目 <0j{ $.  
Accounting Circular 《会计通告》 i57( $1.  
accounting class 会计类别 3:`XG2'  
accounting date 记帐日期;会计结算日期 *8A6Q9YT  
accounting for money 款项核算 /^<en(0=P  
Accounting Officer 会计主任 !D:k!  
accounting period 会计报告期;会计期 F @SG((`  
accounting policy 会计政策;会计方针 *@M3p}',M  
accounting practice 会计惯例 %J P!{mqj  
accounting principle 会计准则 Da,Tav%b  
accounting record 会计记录 "kSwa16O  
accounting report 会计报告 d<T%`:s<  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 B@cz ?%]  
Accounting Society of China 中国会计学会 2i:zz? 'p`  
accounting statement 会计报表 L,M+sN  
accounting system 会计制度;会计系统 WmVVR>0V|  
accounting transaction 会计事项;帐务交易 K8Zt:yP  
accounting treatment 会计处理 3 N%{B  
accounting year 会计年度 \r -N(;m  
accretion 增值;添加 U":"geU  
accrual 应计项目;应累算数目 :YvbU Y  
accrual basis 应计制;权责发生制 I,P!@  
accrual basis accounting 应计制会计;权责发生制会计 J W"  
accrue 应累算;应计 uLW/f=7 L  
accrued benefit 应累算利益 )x\z@g  
accrued charges 应计费用 $h[Yzl  
accrued cumulative preference share dividend 应累算的累积优先股股息 j$P I,`  
accrued expenses 应累算费用 TmP8 q  
accrued interest payable 应付利息;应计未付利息 x:-`o_Q*i  
accrued interest receivable 应收利息;应计未收利息 ]Z@k|Nw  
accrued right 累算权益 gxM[V>[  
accruing profit 应累算的利润 Slx2z%'>  
accumulated fiscal reserve 累积财政储备 r*d Q5 _  
accumulated profit 累积利润;滚存溢利 ,U=E[X=H  
accumulated reserve 累积储备 *x,HnHT  
accumulation of surplus income 累积收益盈余 >>V&yJ_  
acquired assets 既得资产 > V%Q O>C  
acquisition 收购;购置;取得 j jY{Uq  
acquisition cost 购置成本 <94WZ?{p  
acquisition expenses 购置费用 |5ONFd e"0  
acquisition of 100% interest 收购全部股权 FdxsU DL  
acquisition of control 取得控制权 [x_s/"Md;  
acquisition of fixed assets 购置固定资产 rm|7 [mK  
acquisition of shell “买壳” %V_eJC""?  
acquisition price 收购价 mw+j|{[  
act of God 天灾 h$&rE@N|  
acting partner 执事合伙人 FAtWsk*pgY  
active market 买卖活跃的市场;交投畅旺的市场;旺市 \R Z3Hh  
active partner 积极参与的合伙人 y4<+-  
active trading 交投活跃 qS]G&l6QF  
actual circulation 实际流通 (#u{ U=  
actual cost 实际成本 }tR'Hz2  
actual expenditure 实际开支;实际支出 qJ Gm8^b-  
actual income 实际入息;实际收入;实际收益 =] KIkS3  
actual market 现货市场 e^frVEV  
actual price 现货价;实际价格 [=~!w_  
actual profit 实际利润 iS-K ~qa  
actual quotation 实盘;实际价位;实际报价 4A  o{M  
actual year basis 按实际年度计算 ND,`QjmZ  
actuals 实货 _LLshV3  
actuarial investigation 精算调查 4x]NUt  
actuarial principle 精算原则 hAAUecx  
actuarial report 精算师报告 U.Hdbmix  
Actuarial Society of Hong Kong 香港精算学会 fI}c 71b`  
actuarial valuation 精算师估值 %!wq:~B1  
actuary 精算师 &;U|7l~vl  
ad referendum agreement 暂定协议;有待覆核的协定 gz\j('~-D  
ad valorem duty 从价税;按值征税 8p,>y(o  
ad valorem duty system 从价税制 XGk}e4;_  
ad valorem fee 从价费 Fwv\pJ}$  
ad valorem tariff 从价关税 Zd XKI{b  
additional allowance 额外免税额 nKu(XgFv  
additional amount for unexpired risk 未过期风险的额外款额 %8<2>  
additional assessable profit 补加应评税利润  ;MZbL)  
additional assessment 补加评税 1.dX)^\  
additional commitment 额外承担 ZbyG*5iq  
additional commitment vote 额外承担拨款 >w2f8tW`PP  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3_U\VGm  
additional dependent parent allowance 供养父母额外免税额 enPYj.*/0  
additional provision 额外拨款 Hdna{@~  
additional stamp duty 附加印花税 Nh:4ys!P  
additional tax 补加税罚款;补加税款 U,HS;wo;t  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 6vWii)O.D  
adjudged bankrupt 被裁定破产 JD-Becz  
adjudicated bankrupt 裁定破产人 $Q ffrU'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 '\'7yN'  
adjudication of bankruptcy 裁定破产;宣告破产 eoL0^cZj  
adjudication of insolvency 裁定无力偿还债务 ?\d5;%YSr  
adjusted actual 经调整的实数;调整后的实数 PL!tk^;6-  
adjusted current assets 经调整的流动资产;调整后的流动资产 J ~'~[,K  
adjusted figure 经调整的数字;调整后的数额 S5/p=H:  
adjusted liabilities 经调整的负债;调整后的负债 un&>  
adjusted loss 经调整的亏损;调整后的亏损 2<m Q,,j  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ' tSnH&c  
adjusted profit 经调整的利润;调整后的利润 Q'C 4pn@  
adjusted surplus 经调整的盈余额;调整后的盈余额 Xky@[Td*  
adjusted value 经调整的价值;调整后的价值 wOM<X hZ  
adjustment 调整;修订;理算〔保险〕 U,d2DAvt  
adjustment centre 调剂中心 v C-[#]<  
adjustment lag 调整过程的时间差距;调整时差 T7s+9CE  
adjustment mechanism 调整机制 2_I+mQ  
adjustment of loss 亏损调整 -G!6U2*#  
adjustment process 调整过程;调整程序 `|JI\&z  
adjustment range 调整幅度 I*9Gb$]=  
administered exchange rate 受管制汇率 BiE$mM  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 #4lHaFq  
administration expenses 行政费用 P;>!wU~*  
administration fee 手续费;行政费 8nf4Jk8r  
administration in bankruptcy 破产管理 \`&xprqAw  
administration order 遗产管理令 %cd]xQpCp  
administrator 管理人;遗产管理人 Ltl]j*yei  
administrator of the estate 遗产管理人 _rG-#BKW8L  
admission of debt 债项承认书 3U>S]#5}  
admission of proof 接纳债权证明 wH!}qz /  
advance 放贷款项;垫付款项;预支款项;预付款项 Iw*C*%}[Z  
advance account 暂支帐目;预付款帐户 e00RT1L  
advance compensation 预付补偿金 Z{ %Uw;d  
advance from shareholder 股东垫款 v$Dh.y  
advance pending reimbursement 预支以待日后付还 ^X$ I=ro  
advanced economy 先进经济体系 T 77)Np  
advancement 预付;预付财产 [e1\A&T  
advances warrant 垫款令 #yX^?+Rc  
advancing 贷出 do*Wx2:R  
adverse balance 逆差 y]MWd#U  
adverse exchange 逆汇 [ns&Y0Y`t  
advertisement addressed to shareholders 在报章刊登的致股东通告 tRkrV]K  
advice for collection 托收通知书 Px$'(eMj^3  
advice of drawing 提款通知书;汇票通知书 ud.poh~|  
advice of payment 付款通知 ItMl4P`|  
Advisory Committee [Securities and Futures Commission] .^BWR  
谘询委员会〔证券及期货事务监察委员会〕 Y0rf9  
Advisory Committee on Diversification 经济多元化谘询委员会 fo *!a$)  
affidavit 誓章;遗产申报誓章 LuLy6]6D;  
affidavit of no receipt 述明无收款的誓章 Fz{o-4  
affiliate 联号;联营公司;附属公司 2-p8rGI_F  
affiliated company 附属公司;联号;联营公司 .5Q5\qc=  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 #qPV Qt  
affordability 负担能力 +$'e4EwqV  
African Development Bank [AfDB] 非洲开发银行 7Y4%R`9H  
after-acquired property 事后取得的财产 p-a]"l+L  
after-hours dealing 市后交易 _pJX1_vD  
after-tax profit 税后盈利;税后利润;税后溢利 fO0- N>W'P  
agency agreement 代理协议 +Z )`inw  
agency expenses 代理机构的开支 C CC4(v  
agency fee 代理费 y+l<vJu  
Agency Law 《代理法》 ST#PMb'izn  
agent 代理人;承销人  h=:*7>}  
agent of company 公司代理人 ;U8dm"  
agent's fee 代理人费;经纪费 YHJ'  
aggregate 总计;总数;总体数字 F=:F>6`  
aggregate amount 总款额;总额 W&Y4Dq^  
aggregate assets and liabilities 总体资产与负债 /95FDk>  
aggregate at constant price 按固定价格计算的总体数字 G &m>Ov$#&  
aggregate demand 总需求 [;)~nPjI  
aggregate gross position 总持仓量 :U7;M}0  
aggregate limit 总限额  n})  
aggregate of salaries tax 合计薪俸税 $&bU2]  
aggregate performance 总体表现;总体业绩 DrW/KU,{+(  
aggregate supply 总体供应 LPsh?Ca?N  
aggregate surplus 总盈余 %L.lkRs  
aggregate total 整体总额 _P>1`IR  
aggregate value 总值;合计价值 :p,c%"8  
aggregated basis 合计基准 $hC~af6  
aggregated net chargeable income 合计应课税入息实额 W=q?tD~V  
aggregation 合并计算;合计;总和 7l[t9ON  
aggregation of incomes of husband and wife 夫妇入息合并计算 A[K:/tB  
aggregation of property 财产的总和 G1,Ro1  
agio 差价;贴水 q=T<^Tk#e  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》  GE{8I<7c  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment % E<FB;h  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 3L%Y"4(mm  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment D "JMSL4r  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;]|m((15G  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BASO$?jf4  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 N)`tI0/W  
agreement for a settlement 授产协议 x*3@,GmZl  
agreement for assignment 转让协议 y[TaM9<  
agreement for sale 售卖协议;买卖协议 F I80vV7  
agreement for sale and purchase 买卖协议 &pa)Ee>  
agreement for the payment of interest 支付利息协议 I #Arr#%  
agreement for the repayment of money 还款协议 Vjv6\;tt8  
agreement of reinsurance 再保险协议 t201ud2$  
Agricultural Bank of China 中国农业银行 hj%}GP{{  
air passenger departure tax 飞机乘客离境税 aMe%#cLI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 =iA"; x  
airport tax 机场税 r9U[-CX:"  
alcohol duty 酒精税 <6~/sa4GN  
alienation 让与;让渡;转让 `PXoJl  
alimony 生活费;赡养费 !.x=r  
All Ordinaries Index [AOI] 所有普通股指数 O%r S;o  
all risks 全险;综合险 :==UDVP  
All Sales Record for Stock Market 《股票市场成交报告》 lsTe*Od  
Allied Capital Resources Limited 新联财务有限公司 7N&3FER  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 EuhF$L1  
allocation letter 拨款信件 2n<qAl$t  
allocation of fund 分配款项;预留款项 !&W"f#_Z  
allocation of profit 利润分配;溢利分配 Yqq$kln  
allocation warrant 拨款令 QSlf=VK*y  
allotment 分配;配股 K*hf(w9="%  
allotment notice 股份配售通知;配股通知 "a2H8x  
allotment of shares 股份分配 _p3WE9T  
allowable 可获宽免;免税的 cx,u2~43A&  
allowable business loss 可扣除的营业亏损 ,i1fv "  
allowable expenses 可扣税的支出 9 ayH:;  
allowance 免税额;津贴;备抵;准备金 O% j,:t'"  
allowance for debts 债项的免税额 So3,Z'z=  
allowance for depreciation by wear and tear 耗损折旧免税额 D| 3AjzW  
allowance for funeral expenses 殡殓费的免税额 ?#');`  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 oZ|{J  
allowance for repairs and outgoings 修葺及支出方面的免税额 Xmw2$MCB  
allowance to debtor 给债务人的津贴 #)Id J]  
alteration of capital 资本更改 f?oI'5R41  
alternate trustee 候补受托人 B$iMU?B3  
amalgamation 合并 9}7oKlyk  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 *R1d4|/G  
ambit of charges 征税范围;收费范围 cHfK-R  
amended valuation 经修订的估值 ]}*G[[ ^p  
American Commodities Exchange 美国商品交易所 +LvZ87O^~  
American Express Bank Limited 美国运通银行 SV$ASs  
American Stock Exchange 美国证券交易所 < :S?t2C  
amortization 摊销 r)*_,Fo|  
amount due from banks 存放银行同业的款项 3@#,i<ge:  
amount due from banks abroad 存放海外银行同业的款项 -0[>}!l=G  
amount due from holding companies 控股公司欠款 n~L'icD[  
amount due from local banks 存放本港银行同业的款项 [xH2n\7  
amount due to banks 银行同业的存款 IWSEssP  
amount due to banks abroad 海外银行同业的存款 av$\@4I  
amount due to holding companies 控股公司存款 #dXZA>b9  
amount due to local banks 本港银行同业的存款 ?L.p9o-S0  
amount due to outport banks 外埠银行同业的存款 #oS  
amount for note issue 发行纸币的款额 -F~9f>  
amount of bond 担保契据的款额 Xqq?S  
amount of consideration 代价款额 2n\i0?RD  
amount of contribution 供款数额 J@&$U7t  
amount of indebtedness 负债款额 "@):*3 4  
amount of principal of the loan 贷款本金额 @5 POgQ8  
amount of rates chargeable 应征差饷数额 [K^q: 3R  
amount of share capital 股本额 `s]zk {x  
amount of sums assured 承保款额 P-*R N   
amount of variation 变动幅度 6'X.[0M  
amount of vote 拨款数额 X]f#w  
amount payable 应付款额 k/6G j}l'o  
amount receivable 应收款额 FL*w(Br.  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 uvAy#,  
analysis 分析 QyBK*uNdV  
ancillary risk 附属风险 9=sMKc%!-  
annual account 周年帐目;周年帐目报表;年度决算;年结 lqwJ F &  
annual accounting date 年结日期 b]s%B.h  
annual allowance 每年免税额;年积金;年度津贴;年津 e=NQY8?  
annual balance 年度余额 %QlBFl0a  
annual disposable income 每年可动用收入 ;U5x'}%0]  
annual estimates 周年预算 Ib<5u  
annual fee 年费 omDi<-  
annual general meeting 周年大会 LP-KD  
annual growth rate 年增率;每年增长率 KfN`ZZ<  
annual long-term supplement 长期个案每年补助金 HEW9YC"  
annual pensionable emolument 可供计算退休金的年薪 VA*79I#_q  
annual report 年报 zke~!"iq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 +P<w<GfQ  
annual return 周年报表;周年申报表;每年报税表格 -t706(#k  
Annual Return Rules 《周年报表规则》 +BTNm66Z  
annual review of consumer prices 每年消费物价回顾 )l81R  
annual roll-forward basis 逐年延展方式 pR^Y|NG!  
annual salary 年薪 Xj&~N;Ysb  
annual statement 年度报表;年度决算表  ;#Bh_f  
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 4 w/t$lR  
annuitant 年金受益人 /R+]}Lt~%*  
annuity 年金 q=L* 99S  
annuity contract 年金合约 \q)1 TTnHS  
annuity on human life 人寿年金 &t@6qi`d  
antecedent debt 先前的债项 8aIq#v  
ante-dated cheque 倒填日期支票 jL[Is2<@  
anticipated expenditure 预期开支 ;Bc<u[G  
anticipated net profit 预期纯利 9 h{:!  
anticipated revenue 预期收入 "$wPq@  
anti-inflation measure 反通货膨胀措施 u{dN>}{  
anti-inflationary stance 反通货膨胀立场 R,b O{2O  
apparent deficit 表面赤字 T W;;OS[  
apparent financial solvency 表面偿债能力 (Os OPTp  
apparent partner 表面合伙人 7Q4Pjc D  
application for personal assessment 个人入息课税申请书 "Y J;-$rb  
application of fund 资金应用 Hi 0df3t  
application to release as liquidator and to destruct the books of accounts and documents 3qwYicq,  
申请免除清盘人职务及毁灭帐簿与文件 @R Yb-d  
appointed actuary 委任精算师 q?'gwH37  
appointed auditor 委任核数师;委任审计师 6 GevO3  
appointed trustee 委任的受托人 @):NNbtA  
appointer 委任人 Bo\dt@0;  
apportioned pro rata 按比例分摊 . I9] `Q  
apportionment 分配;分摊 %l$&_xV-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 (YWc%f4  
apportionment formula 分摊方程式 -X[8soz  
apportionment of estate duty 遗产税的分摊 h[v3G<C~r  
appraisal 估价;评估 Wy-quq03"&  
appreciable growth 可观增长 Bjrv;)XH  
appreciable impact 显着影响 UHDI9>G~,  
appreciable increase 可观增长 u:>3j,Cs  
appreciation 增值;升值 C%7,#}[U/  
appreciation against other currencies 相对其他货币升值 9/qS*Zdh)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uL{~(?U$  
appreciation tax 增值税 ?@ye*%w_  
appropriation 拨款;拨用;拨付 1RO gUJ;  
appropriation account 拨款帐目 1VM5W!}  
Appropriation Bill 拨款法案 NCh(-E  
appropriation-in-aid system 补助拨款办法 XIW: Nk!S  
approved assets 核准资产 7bW!u*v-c  
approved basket stock 认可一篮子证券 )|1JcnNSa  
approved budget 核准预算 D0_x|a  
approved charitable donation 认可慈善捐款 g(F*Y> hk  
approved charitable institution 认可慈善机构 h],%va[  
approved currency 核准货币;认可货币 7)8}8tY^{  
approved estimates 核准预算 k=/|?%  
approved estimates of expenditure 核准开支预算 2dlV'U_g  
approved overseas insurer 核准海外保险人 .KMi)1L)  
approved overseas trust company 核准海外信托公司 4oEq,o_  
approved pooled investment fund 核准汇集投资基金 u$ / ]59  
approved provident fund scheme 认可公积金计划 jtOsb91c}  
approved provision 核准拨款 Oh85*3  
approved redeemable share 核准可赎回股份 0Y`tj  
approved regional stock 认可地区性证券 w*R-E4S?2  
approved retirement scheme 认可退休金计划 Y8xnvK*  
approved subordinated loan 核准附属贷款 r{3 `zqo  
arbitrage 套戥;套汇;套利 Xv(9 Yh S  
arbitrageur 套戥者;套汇者 X!+ a;wr  
arbitrary amount 临时款项 ,$(v#Tz  
arrangement 措施;安排;协定 7%x+7  
arrears 欠款 "ddH7:(k<  
arrears of pay 欠付薪酬 F!cAaL1  
arrears of revenue 逾期未收税款;逾期未收的帐项 +g7nM7,1a  
articles of association 组织章程;组织细则;组织章程细则 %Yn)t3d  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 >u[1v  
ascertainment of profit 确定利润 `G5wiyH})  
"Asia Clear" “亚洲结算系统” ;Z~.54Pf{d  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 F0(Sv\<::  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 9@a;1Wr/f  
Asian Development Fund [ADF] 亚洲发展基金 ~O7(0RsCN  
Asian dollar bond 亚洲美元债券 P T.jR*  
Asian dollar market 亚洲美元市场 s5 'nWMo  
Asian dollar rate 亚洲美元利率 5WN Z7cO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^"#rDP"v  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 1 3az [  
asked price 沽盘;喊价;索价;卖方报价 NKh {iSLm  
assessable income 应评税入息 ~"YNG?Rre  
assessable loss 应评税亏损 bHT@]`@@  
assessable profit 应评税利润 c\ *OId1{;  
assessable value 应评税值 ~0{Kga  
assessed profit 估定利润 32FGDM  
assessed value 经评估价值 T@WMT,J6j  
assessment 评税;评定;估价;评税单 D}U<7=\3H  
assessment number 评税编号;估价编号 YGmdiY:;1  
assessment of additional tax 补加税评税 -Dm.z16  
assessment of performance 业绩评估;实绩评价 D;n%sRq(Z  
Assessor 评税主任 !27]1%Aw  
asset price bubbles 资产价格泡沫 U: jf9L2  
asset-backed securities 具资产保证的证券 <vuX " 8  
assets accretion 资产增值 25[/'7_"  
assets and liabilities 资产与负债 <|G~S<y}  
assets betterment statement 资产递增表;资产改进表 W)~.o/;  
assets lending 实物放款;有抵押贷款 m =F@CA~C  
assets of the company passing on the death 死者去世时转移的公司资产 =eLb"7C#0  
assets pledged as security for liabilities 用作负债抵押的资产 OYy !4Fp  
assets portfolio 资产投资组合 'U0I.x(  
assets price 资产价格 3 pH` ]m2  
assets quality 资产质素 .*7UT~o=CS  
assets realization 资产变现 OIT;fKl9  
assets refinancing arrangement 资产再集资安排 wdV?& W+  
assets securitization 资产证券化 B\&Ka<r  
assets situated outside Hong Kong 在香港以外地方的资产 u\?u4  
assets stripping 削减资产;拆卖资产 eV%bJkt.  
assets value 资产值 Y6PA\7Y\  
assignee 承让人 xJGeIh5  
assignment 转让;转让书;转让契 s@iCfXU  
assignment of interest 权益转让 W>nb9Isp  
assignment of letters patent and trade mark 专利证书及商标转让 gD =5M\  
assignment of property 物业转让;物业转让书 * v]UgPk  
assignment right 转让权 {f3fc8(p  
assignor 转让人 dw!Eao47  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 lhj2u]yU0S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 % "^XxVJ*  
associate member 附属会员 e.^9&Fk"N  
associated body corporate 相联法人团体 *v3 |  
associated company 相联公司;联属公司 93DBZqN  
associated corporation 相联法团 "-:\-sMt{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9X` QlJ2|  
公认会计师公会〔英国〕 p00AcUTq  
Association of Futures Exchange Brokers 香港期货经纪协会 IW_D$pq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 4,DsB'  
association of underwriters 承保人组织 fMaNv6(  
assumption of control 接管 NyLnE  
assurance 担保;保险;转易;转易书 loe>"_`Cq  
assurance of interest 权益的转易 <J`xCm K  
at 19XX price 按一九XX年价格计算 elB 8   
at a discount 按赔价计算;按贴水价格计算;打折扣 Zw{tuO7}K  
at a premium 按溢价计算;按升水价格计算 w5jZI|  
at call 通知付款;按通知 &2igX?60  
at constant market price 按固定市价计算 ;)a9Y?  
at constant price 按固定价格计算 y*(j{0yd  
at cost 按成本计算 n82Q.M-H  
at current market price 按当时市价计算;按现时市价计算 :n9^:srGZH  
at current price 按当时价格计算;按现时价格计算 H\bIO!vb  
at factor cost 按要素成本计算;按生产要素成本计算 ~ }22Dvo  
at money-of-the-day price 按付款当日价格计算 wm71,R1  
at or better 按指定或较佳价位〔买卖指令〕 f|0QN#$  
at par 按面值计算;平价 3Q)>gh*  
at sight 见票即付 nWu4HFi  
at the close 按收市盘 elgQcJ99  
at the opening 按开市盘 `p|vutk)U  
attestation 见证;见证条款 >#|Yoc  
at-the-money option 平价期权 vDvGT<d  
attorney 受权人;受托代表人 )&Bv\Tfjt  
attornment 新拥有人承认书 j}l8k@f  
attributable profit 可归属利润 3>Snd9Q  
attributable share value 可归属股份价值 ;~1JbP  
Auckland Stock Exchange 奥克兰证券交易所 xvl  
auction 拍卖 i@L2W>{P  
auctioneer 拍卖商 BB$>h-M/%#  
audit 审计;核数 ,&G M\FTeb  
Audit Commission 审计署 eov-"SJB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] KK$A 4`YoR  
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〕 ] '/]j  
audit review 帐目审查 jRAL(r|  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;$< ek(i7  
audited account 审计帐目;经审计的帐目 Z+(V \  
audited annual account 经审计的周年帐目 7d)' y  
audited balance sheet 经审计的资产负债表 pa-4|)qY  
auditor 核数师;核数主任;审计师 7!;/w;C  
auditor's certificate 核数师证明书;审计师证明书 cO&9(.d  
auditor's report 核数师报告;审计师报告 I1O?)x~  
Aussie bond 澳元债券 +~O{ UGB=  
austerity budget 紧缩预算 O%e.u>=4%  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 pSFWNWQ'B  
Australia All Ordinaries Index 澳洲所有普通股票指数 IOl"Xgn5  
Australian Dollar [AUD] 澳元 F DX+  
Australian Options Market 澳大利亚期权市场 O]eJQ4XN<  
Australian Securities Commission 澳洲证券事务监察委员会 >~~\==".  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 kELyD(^P`  
Australian Stock Exchange 澳大利亚证券交易所 ?UDO%`X  
Austrian Schilling [ATS] 奥地利先令 89mre;v`  
authentication 认证;鉴证 k1zt|  
authority to purchase 委托购买证;委购书 &Sa~Wtm|*  
authorization 认可;核准;授权;授权书 MDt?7c  
authorization by direction 指示授权 ^/vWK\-  
authorization by instruction 指令授权 Y'1V(5/&  
authorization by warrant 令状授权 Ypj)6d  
authorization of unit trust 单位信托的认可 c@M@t0WT[  
authorized agent 指定代理人 ><c5Humr  
authorized capital 法定资本 y/eX(l<{  
authorized clerk 出市员 %Oqe7Cx>+  
authorized dealer 认可交易商 %tQ{Hf~  
authorized financial institution 认可财务机构 *PU,Rc()6  
authorized fund 认可基金 cLC7U?-  
authorized fund house 获授权的基金公司;认可基金公司 >]8.xkQq  
authorized institution 认可机构 REBDr;tv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 'fFdqsXr  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1:UC\WW  
authorized insurer 获授权保险人;获认可承保人 RGI6W{\  
authorized investment 特准投资项目 LfXr(2u  
authorized person 获授权人 @$Kq<P  
authorized representative 获授权代表 :9#{p^:o  
authorized share capital 法定股本 FH`&C*/F0Y  
automated quotation system 自动报价系统 -wMW@:M_  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] UyKG$6F?3  
自动交易系统〔香港期货交易所有限公司〕 Y_hRL&u3W  
automatic adjustment mechanism 自动调整机制 pY#EXZ#   
automatic adjustment system 自动调整系统 6'! {0 5=m  
Automatic Clearing House 自动票据交换所 fhx:EZ:~  
automatic exchange rates accumulation system 自动化汇率累集系统 V_622~Tc/[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 TFDCo_>o  
automatic teller machine [ATM] 自动柜员机 l0xFt ~l  
autopay 自动转帐 pF+wH MhUe  
available assets 可用资产 z}2e;d 7  
available fiscal reserve 现存财政储备 g_c)Ts(  
available profit 可用利润 <>Ddxmw  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 h!CX`pBM  
average 平均;平均数;海损 x`vs-Y:P  
average basic salary 平均基本薪金 u;qMo`-  
average consumer expenditure 平均消费开支;一般消费开支 '?3z6%  
average cost 平均成本 e4%*I8 ^e  
average cost of land production 增辟土地平均成本 - :z5m+  
average daily turnover 平均每日成交额 M 8j(1&(:  
average daily wage rate 平均每日工资率 Mr,y|   
average expenditure pattern 平均开支模式 k&iScMgCTH  
average growth rate 平均增长率 (jMAa%  
average net fixed assets 固定资产平均净值 L^{;jgd&T9  
average of relatives 相对价格平均数 5=h'!|iY  
average price 平均价格 G_N-}J>EP  
average propensity to consume 平均消费倾向;一般消费倾向 Q1\k`J  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ww t()  
average rate 平均率 %g@3S!lK  
average revenue 平均收入;平均收益 VSpt&19  
average stock 平均库存;平均存货 >VUQTg  
average yearly rent 平均年租 KSB_%OI1  
avoidance of double taxation 避免双重课税 jl-Aos"/  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 }8F$& AFt  
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