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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: S;"7d  
A share A股;甲类股份 6c3+q+#J2  
abatement of tax 减税;减扣免税额 l/BE~gdl  
ABN AMRO Bank N.V. 荷兰银行 \@kY2,I V  
above-the-line expenditure 线上项目支出;经常预算支出 wNuS'P_(:T  
above-the-line receipt 线上项目收入;经常预算收入 p1=sDsLL  
ABSA Asia Limited 南非联合亚洲有限公司 mySm:ToT  
absolute change 绝对数值变更 1f 0"z1   
absolute expenditure 实际开支 ms8PFu(f  
absolute guideline figure 绝对准则数字 r"a4 ;&mf  
absolute interest 绝对权益 }31z 35  
absolute order of discharge 绝对破产解除令 <mc[-To  
absolute profit margin 绝对利润幅度 MK]S205{  
absolute value 实值;绝对值 0;-S){  
absolutely vested interest 绝对既得权益 {.We%{4V  
absorbed cost 已吸收成本;已分摊成本 1R/=as,R  
absorption 吸收;分摊;合并 7/;Xt&  
absorption rate 吸收率;摊配率;分摊率 =W9;rQm  
ACB Finance Limited 亚洲商业财务有限公司 k!]Tg"]JAh  
acceptable form of reciprocity 合理的互惠条件 "jVMk  
acceptable rate 适当利率;适当汇率 T x_n$ &  
acceptance agreement 承兑协议 13]sZ([B%|  
acceptance for honour 参加承兑 vXnTPjbE  
acceptor 承兑人;接受人;受票人 ;X u&['  
acceptor for honour 参加承兑人 )T6+}   
accident insurance 意外保险 Riq5Au?*)  
Accident Insurance Association of Hong Kong 香港意外保险公会 I3xx}^V  
accident insurance scheme 意外保险计划 BPnZ"w_  
accident year basis 意外年度基准 ,=tVa])  
accommodation 通融;贷款 uBk$zs  
accommodation bill 通融票据;空头票据 A$RN7#  
accommodation party 汇票代发人 Ms*;?qtrR  
account balance 帐户余额;帐户结余 *xs8/?  
account book 帐簿 DVYY1!j<  
account collected in advance 预收款项 ]?L?q2>&  
account current book 往来帐簿 <3;/,>^ Pm  
account of after-acquired property 事后取得的财产报告 HF wT  
account of defaulter 拖欠帐目 Aa&3x~3+  
account payable 应付帐款 5Mb1==/R  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 c@{,&,vsj  
account receivable 应收帐款 bQk5R._got  
account receivable report 应收帐款报表 r4O*0Q_  
account statement 结单;帐单;会计财务报表 {y|y68y0+  
account title 帐户名称;会计科目 S ~lw5  
accountant's report 会计师报告 1$fA9u$  
Accountant's Report Rules 会计师报告规则 apUV6h-v  
accounting and auditing procedure 会计与审计程序;会计与核数程序 mp~\ioI*d  
Accounting Arrangements 《会计安排》 ushQWP)  
accounting basis 会计基础 t=~5 I >  
accounting by Official Receiver 破产管理署署长呈交的帐目 nTj Q4y  
Accounting Circular 《会计通告》 .1MXQLy  
accounting class 会计类别 |pr~Ohz  
accounting date 记帐日期;会计结算日期 0[0</"K%1m  
accounting for money 款项核算 ^HKxaW9W  
Accounting Officer 会计主任 `3r*Ae  
accounting period 会计报告期;会计期 p&bQ_XOH  
accounting policy 会计政策;会计方针 4qjY,QJ  
accounting practice 会计惯例 G%anot  
accounting principle 会计准则 Y 3[<  
accounting record 会计记录 WJ\YKXG  
accounting report 会计报告 8 k+Ctk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $cH'9W}3K  
Accounting Society of China 中国会计学会 Tk/K7h^  
accounting statement 会计报表 bt#=p 7 W  
accounting system 会计制度;会计系统 &%J{C3Q9  
accounting transaction 会计事项;帐务交易 )zt*am;  
accounting treatment 会计处理 52*zX 3  
accounting year 会计年度 8(%iYs$  
accretion 增值;添加 W"|89\p}  
accrual 应计项目;应累算数目 FFtj5e  
accrual basis 应计制;权责发生制 G:' -|h  
accrual basis accounting 应计制会计;权责发生制会计 THK)G2 =  
accrue 应累算;应计 G <m{o  
accrued benefit 应累算利益 G\TyXq_4  
accrued charges 应计费用 8Md*9E#J("  
accrued cumulative preference share dividend 应累算的累积优先股股息 <"CG%RGP  
accrued expenses 应累算费用 dW!T.S  
accrued interest payable 应付利息;应计未付利息 6ssZg@}nf{  
accrued interest receivable 应收利息;应计未收利息 bM8b3, }?n  
accrued right 累算权益 @8 @cpm  
accruing profit 应累算的利润 >'Nrvy%&0  
accumulated fiscal reserve 累积财政储备 g9I2SdaJ  
accumulated profit 累积利润;滚存溢利 vK#xA+W  
accumulated reserve 累积储备 bQ0m=BzF  
accumulation of surplus income 累积收益盈余 \rADwZm  
acquired assets 既得资产 kvSSz%R~  
acquisition 收购;购置;取得 05nG |  
acquisition cost 购置成本 -CY?~W L&  
acquisition expenses 购置费用 .he%a3e  
acquisition of 100% interest 收购全部股权 X>F/0/  
acquisition of control 取得控制权 sBF}j.b  
acquisition of fixed assets 购置固定资产 [F+lVb  
acquisition of shell “买壳” Wuye:b!  
acquisition price 收购价 ~oT0h[<  
act of God 天灾 "S#0QH%5  
acting partner 执事合伙人 |!I#T  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ^fS~va  
active partner 积极参与的合伙人 ,_YCl09p(  
active trading 交投活跃 ngEjbCV+  
actual circulation 实际流通 "v jFL9  
actual cost 实际成本 yBauK-7*c  
actual expenditure 实际开支;实际支出 Fg5c;sls  
actual income 实际入息;实际收入;实际收益 ^b;.zhp8;N  
actual market 现货市场  V '^s5  
actual price 现货价;实际价格 .knRH^  
actual profit 实际利润 5`6@CRef  
actual quotation 实盘;实际价位;实际报价 2#6yO`?uo  
actual year basis 按实际年度计算 sxnj`z  
actuals 实货 Tp[ub(/;7  
actuarial investigation 精算调查 dB_\0?jJ-  
actuarial principle 精算原则 ]O7I7K  
actuarial report 精算师报告 <8r%_ ']  
Actuarial Society of Hong Kong 香港精算学会 33[2$FBf  
actuarial valuation 精算师估值 wvJm)Mj+  
actuary 精算师 hV'JTU]H  
ad referendum agreement 暂定协议;有待覆核的协定 #12PO q  
ad valorem duty 从价税;按值征税 $+S'Boo   
ad valorem duty system 从价税制 l4hC>q$T  
ad valorem fee 从价费 04:^<n+{  
ad valorem tariff 从价关税 K!HSQ,AC  
additional allowance 额外免税额 E n{vCN  
additional amount for unexpired risk 未过期风险的额外款额 zWB>;Z}  
additional assessable profit 补加应评税利润 N}VKH5U|  
additional assessment 补加评税 292e0cE  
additional commitment 额外承担 &c ayhL/%  
additional commitment vote 额外承担拨款 `<y2l94tL  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |53Zg"!  
additional dependent parent allowance 供养父母额外免税额 2HkP$;lED  
additional provision 额外拨款 e}kEh+4  
additional stamp duty 附加印花税 cl1h;w9s  
additional tax 补加税罚款;补加税款 cL<  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 lkFv5^%  
adjudged bankrupt 被裁定破产 1/6G&RB  
adjudicated bankrupt 裁定破产人 vy1:>N?#5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Po(9BRd7  
adjudication of bankruptcy 裁定破产;宣告破产 gAgzM?A1(  
adjudication of insolvency 裁定无力偿还债务 noOG$P#  
adjusted actual 经调整的实数;调整后的实数 @\z2FJ79w  
adjusted current assets 经调整的流动资产;调整后的流动资产 LJfd{R1y+  
adjusted figure 经调整的数字;调整后的数额 !4]w b!F  
adjusted liabilities 经调整的负债;调整后的负债 ui YZk3  
adjusted loss 经调整的亏损;调整后的亏损 q*?LXKi  
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 PRWS[2[yk  
adjusted profit 经调整的利润;调整后的利润 #r#UO  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^0ipM/Lg  
adjusted value 经调整的价值;调整后的价值 C:l /%   
adjustment 调整;修订;理算〔保险〕 hqD]^P>l1  
adjustment centre 调剂中心 e6QUe.S  
adjustment lag 调整过程的时间差距;调整时差 b)3dZ*cOJ  
adjustment mechanism 调整机制 <k6Zx-6X<  
adjustment of loss 亏损调整 ZnI_<iFR*  
adjustment process 调整过程;调整程序 F^3Q0KsT  
adjustment range 调整幅度 a%7%N N*i  
administered exchange rate 受管制汇率 jzdK''CHi  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z-*L[  
administration expenses 行政费用 M7fw/i  
administration fee 手续费;行政费 *s S7^OZ*  
administration in bankruptcy 破产管理 %W+*)u72(  
administration order 遗产管理令 !d&K,k  
administrator 管理人;遗产管理人 ;6U=fBp7<  
administrator of the estate 遗产管理人 z6ArSLlZ  
admission of debt 债项承认书 EUu"H` E+  
admission of proof 接纳债权证明 sZFjkfak  
advance 放贷款项;垫付款项;预支款项;预付款项 }O<=!^Y;A  
advance account 暂支帐目;预付款帐户 U<KvKg  
advance compensation 预付补偿金 [- a2<E  
advance from shareholder 股东垫款 %'%ej^s-R  
advance pending reimbursement 预支以待日后付还 b Zn:q[7  
advanced economy 先进经济体系 8uchp  
advancement 预付;预付财产 xCEEv5(5  
advances warrant 垫款令 #K"jtAm  
advancing 贷出 !WR(H&uBr\  
adverse balance 逆差 0.~QA+BD:S  
adverse exchange 逆汇 bezT\F/\  
advertisement addressed to shareholders 在报章刊登的致股东通告 uv/I`[@HK8  
advice for collection 托收通知书 F(Pe@ #)A  
advice of drawing 提款通知书;汇票通知书 Ky8sLm@  
advice of payment 付款通知 im Zi7o  
Advisory Committee [Securities and Futures Commission] 3uZY.H+H  
谘询委员会〔证券及期货事务监察委员会〕 1*Yf[;L  
Advisory Committee on Diversification 经济多元化谘询委员会 V&eti2 &zO  
affidavit 誓章;遗产申报誓章 UMma|9l(i  
affidavit of no receipt 述明无收款的誓章 /![S 3Ol  
affiliate 联号;联营公司;附属公司 *rXESw]BR  
affiliated company 附属公司;联号;联营公司 R/Mwq#xUb  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 0 gL]^_+7  
affordability 负担能力 x$[<<@F%  
African Development Bank [AfDB] 非洲开发银行 z+@aQ@75  
after-acquired property 事后取得的财产 \&NpVH,-  
after-hours dealing 市后交易 \rF6"24t6  
after-tax profit 税后盈利;税后利润;税后溢利 J3Qv|w [3Y  
agency agreement 代理协议 F@& R"-  
agency expenses 代理机构的开支 p&>*bF,  
agency fee 代理费 (vB aem9  
Agency Law 《代理法》 q?nXhUD  
agent 代理人;承销人 S1E =E5  
agent of company 公司代理人 ug.mY=n '  
agent's fee 代理人费;经纪费 1y2D]h/'  
aggregate 总计;总数;总体数字 {Uz@`QO3  
aggregate amount 总款额;总额 9gZMfP  
aggregate assets and liabilities 总体资产与负债 C},;M @xV  
aggregate at constant price 按固定价格计算的总体数字 w-C ~ Ik  
aggregate demand 总需求 Vl%AN;o  
aggregate gross position 总持仓量 1`^l8V(  
aggregate limit 总限额 rr>QG<i;G  
aggregate of salaries tax 合计薪俸税 o8-BTq8  
aggregate performance 总体表现;总体业绩 {Kx eH7S  
aggregate supply 总体供应 w4Qqo(  
aggregate surplus 总盈余 [2pp)wq  
aggregate total 整体总额 -icOg6%  
aggregate value 总值;合计价值 @{iws@.  
aggregated basis 合计基准 j6%X  
aggregated net chargeable income 合计应课税入息实额 1XSA3;ZEc  
aggregation 合并计算;合计;总和 & Gp@,t  
aggregation of incomes of husband and wife 夫妇入息合并计算 A[ 9 @:z  
aggregation of property 财产的总和 : ^F+m QN  
agio 差价;贴水 X,C&nqVFm8  
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》 5|my}.TR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment J;W(}"cFq  
《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》 x%pC.0%  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment g{.>nE^Sc5  
《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》 %0fF_OU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment I?YTX  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Dd-;;Y1C  
agreement for a settlement 授产协议 +FfT)8@W  
agreement for assignment 转让协议 d rnqX-E;  
agreement for sale 售卖协议;买卖协议 5+vCuVZ  
agreement for sale and purchase 买卖协议 |NJe4lw+?  
agreement for the payment of interest 支付利息协议 L(\sO=t  
agreement for the repayment of money 还款协议 &tB|l_p_-p  
agreement of reinsurance 再保险协议 4EQ7OGU  
Agricultural Bank of China 中国农业银行 *Z>Yv37P  
air passenger departure tax 飞机乘客离境税  Zf68 EB  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 'b:e`2fl  
airport tax 机场税 7F5 t&  
alcohol duty 酒精税 e^&QT  
alienation 让与;让渡;转让 L>5VnzSI  
alimony 生活费;赡养费 g]EDL<b  
All Ordinaries Index [AOI] 所有普通股指数 lTY%,s  
all risks 全险;综合险 +c.A|!-  
All Sales Record for Stock Market 《股票市场成交报告》 u/Fa+S  
Allied Capital Resources Limited 新联财务有限公司 6&M $S$y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 O#  .^}  
allocation letter 拨款信件 '%_1eaH  
allocation of fund 分配款项;预留款项 Q/m))!ikMt  
allocation of profit 利润分配;溢利分配 J]UlCg  
allocation warrant 拨款令 %_0,z`f  
allotment 分配;配股 k_/hgO  
allotment notice 股份配售通知;配股通知 {_0Efc=7  
allotment of shares 股份分配 WMnR+?q  
allowable 可获宽免;免税的 JZ  Qkr  
allowable business loss 可扣除的营业亏损 ] e!CH <N  
allowable expenses 可扣税的支出 c9-$t d&  
allowance 免税额;津贴;备抵;准备金 Rp `JF}~o  
allowance for debts 债项的免税额 ?v-IN  
allowance for depreciation by wear and tear 耗损折旧免税额 ]:i :QiYD  
allowance for funeral expenses 殡殓费的免税额 Sj]k5(&  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 )f1<-a"D|  
allowance for repairs and outgoings 修葺及支出方面的免税额 [t*m$0[:  
allowance to debtor 给债务人的津贴 \kqa4{7U(  
alteration of capital 资本更改 3G9"La,b  
alternate trustee 候补受托人 |7,|-s[R^  
amalgamation 合并 AFcsbw  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 CP_ ?DyWU  
ambit of charges 征税范围;收费范围 cTu7U=%  
amended valuation 经修订的估值 A`v(hBM  
American Commodities Exchange 美国商品交易所 %VOn;_Q*B  
American Express Bank Limited 美国运通银行 j}uFp|df<  
American Stock Exchange 美国证券交易所 ,B%M P<Rz1  
amortization 摊销 xB_F?d40T5  
amount due from banks 存放银行同业的款项 Zx,R6@l  
amount due from banks abroad 存放海外银行同业的款项 E{kh)-  
amount due from holding companies 控股公司欠款 :*gYzk8  
amount due from local banks 存放本港银行同业的款项 aehGT|  
amount due to banks 银行同业的存款 !`q*{Ojx  
amount due to banks abroad 海外银行同业的存款 EF=.L{  
amount due to holding companies 控股公司存款 OSk:njyC[  
amount due to local banks 本港银行同业的存款 5W"nn  
amount due to outport banks 外埠银行同业的存款 mA}-hR%  
amount for note issue 发行纸币的款额 ^29w @*  
amount of bond 担保契据的款额 i/9QOw~  
amount of consideration 代价款额 )W95)]  
amount of contribution 供款数额 :#0uy1h  
amount of indebtedness 负债款额 u3vBMe0v[  
amount of principal of the loan 贷款本金额 Nr=ud QA{  
amount of rates chargeable 应征差饷数额 ;v'7l>w3\w  
amount of share capital 股本额 .CdaOWM7  
amount of sums assured 承保款额 ;<`F[V Zau  
amount of variation 变动幅度 ?P@fV'Jo  
amount of vote 拨款数额 =A={ Dpv[>  
amount payable 应付款额 C`+g:qT  
amount receivable 应收款额 pA%XqG*=Y  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 <9 lZ%j;  
analysis 分析 drP2% u  
ancillary risk 附属风险 j89|hG)2  
annual account 周年帐目;周年帐目报表;年度决算;年结 tRRPNY  
annual accounting date 年结日期 kKVd4B[#*  
annual allowance 每年免税额;年积金;年度津贴;年津 %[\: 8  
annual balance 年度余额 n"vl%!B  
annual disposable income 每年可动用收入 a]'sby  
annual estimates 周年预算 wNL!T6"G  
annual fee 年费 JW9^C  
annual general meeting 周年大会 ,X(P/x{B  
annual growth rate 年增率;每年增长率 ((^jyQ  
annual long-term supplement 长期个案每年补助金 )QE7$|s  
annual pensionable emolument 可供计算退休金的年薪 *cx mQ  
annual report 年报 ?(Q" y\  
Annual Report on the Consumer Price Index 《消费物价指数年报》 tt%Zwf  
annual return 周年报表;周年申报表;每年报税表格 r?Jxl<  
Annual Return Rules 《周年报表规则》 # eqt{  
annual review of consumer prices 每年消费物价回顾 F,Y,0f@4U9  
annual roll-forward basis 逐年延展方式 RR!(,j^M  
annual salary 年薪 '$pT:4EuGq  
annual statement 年度报表;年度决算表 `}.K@17  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 h=SQ]nV{  
annuitant 年金受益人 1MHP#X;|  
annuity 年金 m6^Ua  
annuity contract 年金合约 X).UvPZ/  
annuity on human life 人寿年金 35z]pn%L  
antecedent debt 先前的债项 ;8/w'oe *j  
ante-dated cheque 倒填日期支票 yi<&'L;   
anticipated expenditure 预期开支 r \H+=2E'  
anticipated net profit 预期纯利 o6sL~ *hQ  
anticipated revenue 预期收入 Mm`jk%:%]  
anti-inflation measure 反通货膨胀措施 au7%K5  
anti-inflationary stance 反通货膨胀立场 . +> w0FG.  
apparent deficit 表面赤字 g]85[xz  
apparent financial solvency 表面偿债能力 )hm U/E@  
apparent partner 表面合伙人 geU-T\1[l  
application for personal assessment 个人入息课税申请书 fpf1^ TZ  
application of fund 资金应用 LSb3w/3M  
application to release as liquidator and to destruct the books of accounts and documents Pc >$[kT0  
申请免除清盘人职务及毁灭帐簿与文件 r) Ts(#Z  
appointed actuary 委任精算师 }Uki)3(  
appointed auditor 委任核数师;委任审计师 sv\'XarM  
appointed trustee 委任的受托人 |0FRKD]  
appointer 委任人 t^ L XGQ  
apportioned pro rata 按比例分摊 c_c]0Tm  
apportionment 分配;分摊 ~E-YXl9  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ,!t1( H  
apportionment formula 分摊方程式 v{`Z  
apportionment of estate duty 遗产税的分摊 K y~ 9's  
appraisal 估价;评估 /_y%b.f^  
appreciable growth 可观增长 *%1:="W*|  
appreciable impact 显着影响 DfwxPt#  
appreciable increase 可观增长 H|;6K`O_  
appreciation 增值;升值 E9pKR+P  
appreciation against other currencies 相对其他货币升值 O$u;]cg  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 2Fi>nJ  
appreciation tax 增值税 bcL>S$B  
appropriation 拨款;拨用;拨付 wGa0w*$  
appropriation account 拨款帐目 ^;+lsEW  
Appropriation Bill 拨款法案 ##d\|r  
appropriation-in-aid system 补助拨款办法 W7.O(s,32  
approved assets 核准资产 ms'&.u&<  
approved basket stock 认可一篮子证券 =o\ :@I[  
approved budget 核准预算 u{0+w\xH\  
approved charitable donation 认可慈善捐款 E{gu39D  
approved charitable institution 认可慈善机构 LqIMU4Ex  
approved currency 核准货币;认可货币 J0zudbP  
approved estimates 核准预算 A Ntp7ad  
approved estimates of expenditure 核准开支预算 X<@ytHBv  
approved overseas insurer 核准海外保险人 6 GX'&z  
approved overseas trust company 核准海外信托公司 N[X%tf\L]F  
approved pooled investment fund 核准汇集投资基金 rg+28tlDn  
approved provident fund scheme 认可公积金计划 nR4L4tdS  
approved provision 核准拨款 GjZ@f nF  
approved redeemable share 核准可赎回股份 aGVzg$  
approved regional stock 认可地区性证券 "wL~E Si  
approved retirement scheme 认可退休金计划 vb/*ILS  
approved subordinated loan 核准附属贷款 G~_5E]8  
arbitrage 套戥;套汇;套利 HVz-i{M  
arbitrageur 套戥者;套汇者 2!f0!<te  
arbitrary amount 临时款项 FQNhn+A  
arrangement 措施;安排;协定 7Z5,(dH>  
arrears 欠款 /{YUM~  
arrears of pay 欠付薪酬 :|`' \%zW-  
arrears of revenue 逾期未收税款;逾期未收的帐项 g0I<Fan  
articles of association 组织章程;组织细则;组织章程细则 g! ~&PT)*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 hY+3PNiI@  
ascertainment of profit 确定利润 2n+j.  
"Asia Clear" “亚洲结算系统” H^xrFXg~z  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 $UW!tg*U&  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 heoOOP(#  
Asian Development Fund [ADF] 亚洲发展基金 SFoF]U09  
Asian dollar bond 亚洲美元债券 $de_>  
Asian dollar market 亚洲美元市场 (Tp+43v  
Asian dollar rate 亚洲美元利率 RtH[OZu(8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 %(;jx  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 C&D]!Zv F  
asked price 沽盘;喊价;索价;卖方报价 W~p^AHco`  
assessable income 应评税入息 Tj*o[2mD  
assessable loss 应评税亏损 fC xN!  
assessable profit 应评税利润 =YF\mhMQ:  
assessable value 应评税值 5FqUFzVqsl  
assessed profit 估定利润 n>>hfxv(O!  
assessed value 经评估价值 -aG( Yx  
assessment 评税;评定;估价;评税单 toPA@V  
assessment number 评税编号;估价编号 hor ok:{  
assessment of additional tax 补加税评税 X +;Q=  
assessment of performance 业绩评估;实绩评价 Noz+\O\  
Assessor 评税主任 /' L20aN2  
asset price bubbles 资产价格泡沫 [?Y u3E\  
asset-backed securities 具资产保证的证券 OdgfvHDgW  
assets accretion 资产增值 p9R`hgx  
assets and liabilities 资产与负债 ]n?a h  
assets betterment statement 资产递增表;资产改进表  w J!  
assets lending 实物放款;有抵押贷款 j)Kk:BFFY  
assets of the company passing on the death 死者去世时转移的公司资产 a1ZGMQq!  
assets pledged as security for liabilities 用作负债抵押的资产 p`gg   
assets portfolio 资产投资组合 OH5 kT$  
assets price 资产价格 j^KM   
assets quality 资产质素 As@~%0 S  
assets realization 资产变现 Jx-^WB  
assets refinancing arrangement 资产再集资安排 @A!Ef=R  
assets securitization 资产证券化 q9pBS1Ej  
assets situated outside Hong Kong 在香港以外地方的资产 %s$_KG!&  
assets stripping 削减资产;拆卖资产 pTUsdao^,  
assets value 资产值 1mOZ\L!m*  
assignee 承让人 ']$ttfJB  
assignment 转让;转让书;转让契 nhk +9  
assignment of interest 权益转让 N rVQK}%K  
assignment of letters patent and trade mark 专利证书及商标转让 dDW],d}B;  
assignment of property 物业转让;物业转让书 RUf,)]Vvk  
assignment right 转让权 /7@@CG6b  
assignor 转让人 }^G'oR1LF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 25ul,t_Du  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ",E6)r  
associate member 附属会员 #:T5_9p  
associated body corporate 相联法人团体 HG@!J>YaD  
associated company 相联公司;联属公司 uI%h$  
associated corporation 相联法团 5<IUTso5h  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +>z/54R  
公认会计师公会〔英国〕 9L%&4V}BIS  
Association of Futures Exchange Brokers 香港期货经纪协会 ~J)4(411  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 GY,@jp|R  
association of underwriters 承保人组织 [HF)d#A  
assumption of control 接管 $>/J8iB  
assurance 担保;保险;转易;转易书 %P_\7YBC>  
assurance of interest 权益的转易 'Twi @I  
at 19XX price 按一九XX年价格计算 dge58A)Q  
at a discount 按赔价计算;按贴水价格计算;打折扣 8(KsU,%d  
at a premium 按溢价计算;按升水价格计算 jR@-h"2*A  
at call 通知付款;按通知 1|/2%IDUI  
at constant market price 按固定市价计算 :L:;~tK  
at constant price 按固定价格计算 zQ]IlMt  
at cost 按成本计算 j /-p3#c  
at current market price 按当时市价计算;按现时市价计算 ksDG8^9>]  
at current price 按当时价格计算;按现时价格计算 "$0f.FO:i  
at factor cost 按要素成本计算;按生产要素成本计算 W$gSpZ_7  
at money-of-the-day price 按付款当日价格计算 K/Q;]+D  
at or better 按指定或较佳价位〔买卖指令〕 &>I8^i  
at par 按面值计算;平价 'P@a_*I  
at sight 见票即付 n$`Nx\v  
at the close 按收市盘 'ZT!a]4  
at the opening 按开市盘 zF)_t S  
attestation 见证;见证条款 m>:%[vm  
at-the-money option 平价期权 ddnWr"_  
attorney 受权人;受托代表人 }C" #b\A2  
attornment 新拥有人承认书 ct~lt'L\  
attributable profit 可归属利润 )yJeh  
attributable share value 可归属股份价值 J)(]cW.  
Auckland Stock Exchange 奥克兰证券交易所 b${Kj3(  
auction 拍卖 1}[\@n+b  
auctioneer 拍卖商 H _3gVrP_  
audit 审计;核数 !}1n?~]`  
Audit Commission 审计署 2"<}9A<Xs  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] uO[4 WZ  
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〕 W\} VZY  
audit review 帐目审查 A*E4hop[  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 BC@"WlD  
audited account 审计帐目;经审计的帐目 Crpk q/M  
audited annual account 经审计的周年帐目 ::TUSz2/2  
audited balance sheet 经审计的资产负债表 P]y2W#Rs  
auditor 核数师;核数主任;审计师 J)jiI>  
auditor's certificate 核数师证明书;审计师证明书 WK;p[u?~xi  
auditor's report 核数师报告;审计师报告 {GWcw<g.B  
Aussie bond 澳元债券 v{% /aw  
austerity budget 紧缩预算 '2# 0UdG  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 =[1 W.Zt  
Australia All Ordinaries Index 澳洲所有普通股票指数 c |C12b[  
Australian Dollar [AUD] 澳元 KOF!a  
Australian Options Market 澳大利亚期权市场 VKik8)/.  
Australian Securities Commission 澳洲证券事务监察委员会 r.K4<ly-N  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 WM@uxe,  
Australian Stock Exchange 澳大利亚证券交易所 <wE2ly&x  
Austrian Schilling [ATS] 奥地利先令 Jr''S}@|x  
authentication 认证;鉴证 ]|[xY8 5}  
authority to purchase 委托购买证;委购书 |0qk  
authorization 认可;核准;授权;授权书 0-|1}/{4  
authorization by direction 指示授权 H>DJ-lG(  
authorization by instruction 指令授权 N_gjOE`x5  
authorization by warrant 令状授权 (Nik( Oyj"  
authorization of unit trust 单位信托的认可 40g&zU-  
authorized agent 指定代理人 l}O`cC  
authorized capital 法定资本 yaX,s 4p  
authorized clerk 出市员 c,D'Hl6(%  
authorized dealer 认可交易商 k*!J,/=k  
authorized financial institution 认可财务机构 B=Zo0 p^  
authorized fund 认可基金 b7>;UX  
authorized fund house 获授权的基金公司;认可基金公司 2>EIDRLJ-  
authorized institution 认可机构 ~{5%~8h.0r  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Fa/i./V2  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 (nE$};c<b2  
authorized insurer 获授权保险人;获认可承保人 wfZ 'T#1  
authorized investment 特准投资项目 Ak_;GvC!  
authorized person 获授权人 U;jk+i  
authorized representative 获授权代表 o9~qJnB/O  
authorized share capital 法定股本 h M8G"b  
automated quotation system 自动报价系统 qQ1m5_OD`z  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] G3U+BC23E  
自动交易系统〔香港期货交易所有限公司〕 -y/?w*Cx  
automatic adjustment mechanism 自动调整机制 [j!0R'T  
automatic adjustment system 自动调整系统 fptW#_V2  
Automatic Clearing House 自动票据交换所 (c} 0Sg  
automatic exchange rates accumulation system 自动化汇率累集系统 {M%"z,GL7J  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 C*78ZwZ  
automatic teller machine [ATM] 自动柜员机 "M:arP5f  
autopay 自动转帐 n]o+KT\  
available assets 可用资产 h h8UKEM-  
available fiscal reserve 现存财政储备 17 j7j@s)  
available profit 可用利润 ]&r/H17  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 9J%>2AA  
average 平均;平均数;海损 R]V`t^1  
average basic salary 平均基本薪金 jr9ZRHCU  
average consumer expenditure 平均消费开支;一般消费开支 71 A{"  
average cost 平均成本 \7C >4  
average cost of land production 增辟土地平均成本 =x^I 5Pn  
average daily turnover 平均每日成交额 M,#t7~t  
average daily wage rate 平均每日工资率 3>jz3>v@  
average expenditure pattern 平均开支模式 dT|z)-Z`  
average growth rate 平均增长率 UfkRY<H  
average net fixed assets 固定资产平均净值 =}q4ked /  
average of relatives 相对价格平均数 f0[xMn0Tu  
average price 平均价格 ,F *e^#>  
average propensity to consume 平均消费倾向;一般消费倾向 8:A<PV!+  
average propensity to save 平均储蓄倾向;一般储蓄倾向 pDKJLa  
average rate 平均率 W*s`1O>  
average revenue 平均收入;平均收益 4]+ ^K`  
average stock 平均库存;平均存货 6F(yH4  
average yearly rent 平均年租 {jc~s~<#  
avoidance of double taxation 避免双重课税 We4 FR4`  
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 05zHLj  
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