社区应用 最新帖子 精华区 社区服务 会员列表 统计排行 社区论坛任务 迷你宠物
  • 11339阅读
  • 1回复

一些有用的会计术语(也不知道发的地方对不对)A

级别: 经院大学
发帖
706
铜板
2245
人品值
449
贡献值
0
交易币
0
好评度
712
信誉值
1
金币
0
所在楼道
随 机 事 件红运当头,好运档不住!你中了彩票,获得金钱8.84!


A: (&N$W&  
A share A股;甲类股份 xX/Qoq (}i  
abatement of tax 减税;减扣免税额 o'= [<  
ABN AMRO Bank N.V. 荷兰银行 IdQwLt  
above-the-line expenditure 线上项目支出;经常预算支出 NO0[`jy(  
above-the-line receipt 线上项目收入;经常预算收入 >$k 4@eg!  
ABSA Asia Limited 南非联合亚洲有限公司 6`$,-(J=  
absolute change 绝对数值变更 EF_h::A_  
absolute expenditure 实际开支 {ra Esb-X  
absolute guideline figure 绝对准则数字 [nhLhl4S  
absolute interest 绝对权益 O*+w_fox  
absolute order of discharge 绝对破产解除令 ?(`nBlWQ5  
absolute profit margin 绝对利润幅度 _If@#WnoyA  
absolute value 实值;绝对值 ]R2Z-2  
absolutely vested interest 绝对既得权益 n WO~v{h3J  
absorbed cost 已吸收成本;已分摊成本 cwDD(j  
absorption 吸收;分摊;合并 RY'\mt"W2  
absorption rate 吸收率;摊配率;分摊率 ^q4:zZZ  
ACB Finance Limited 亚洲商业财务有限公司 j*3sjOoC  
acceptable form of reciprocity 合理的互惠条件 RmCn&-i  
acceptable rate 适当利率;适当汇率 5.+$v4  
acceptance agreement 承兑协议 +Fkx")  
acceptance for honour 参加承兑 OFPd6,(E  
acceptor 承兑人;接受人;受票人 x.yb4i=Jq  
acceptor for honour 参加承兑人 Z "+rg9/p  
accident insurance 意外保险 .DV#-tUh  
Accident Insurance Association of Hong Kong 香港意外保险公会 R!M|k%(  
accident insurance scheme 意外保险计划 &bOodkOb  
accident year basis 意外年度基准 +kdU%Sm  
accommodation 通融;贷款 Ff1M~MhG  
accommodation bill 通融票据;空头票据 *{4{<O<4  
accommodation party 汇票代发人 sN[@mAoH  
account balance 帐户余额;帐户结余 >P]I&S-.  
account book 帐簿 H$($l<G9C  
account collected in advance 预收款项 ={&TeMMA  
account current book 往来帐簿 `[W)6OUCx}  
account of after-acquired property 事后取得的财产报告 U:5*i  
account of defaulter 拖欠帐目 :ayO+fr#  
account payable 应付帐款 H 29 _ /  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?M1 QJ  
account receivable 应收帐款 4HYH\ey  
account receivable report 应收帐款报表 =tvm=  
account statement 结单;帐单;会计财务报表 ,y{fqa4  
account title 帐户名称;会计科目 iM-hWhU  
accountant's report 会计师报告 [wpt[zG  
Accountant's Report Rules 会计师报告规则 (*^E7 [w  
accounting and auditing procedure 会计与审计程序;会计与核数程序 c9_4 ohB  
Accounting Arrangements 《会计安排》 d+$[EDix  
accounting basis 会计基础 =4%WOI  
accounting by Official Receiver 破产管理署署长呈交的帐目 Wf&G9Be?8  
Accounting Circular 《会计通告》 fb S.  
accounting class 会计类别 Q:xI} ]FM  
accounting date 记帐日期;会计结算日期 N[?4yV2s  
accounting for money 款项核算 B )3SiU  
Accounting Officer 会计主任 ?;r7j V/`j  
accounting period 会计报告期;会计期 |H|eH~.yg&  
accounting policy 会计政策;会计方针 V'| g  
accounting practice 会计惯例 V[2<ha[n>  
accounting principle 会计准则 iz|9a|k6x  
accounting record 会计记录 *dn-,Q%`  
accounting report 会计报告 *^$N $t/2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 e715)_HD  
Accounting Society of China 中国会计学会 66y,{t  
accounting statement 会计报表 f~(^|~ZT  
accounting system 会计制度;会计系统 !nD[hI8P  
accounting transaction 会计事项;帐务交易 oCru5F  
accounting treatment 会计处理 $@ #G+QQ_  
accounting year 会计年度 (^OC%pc  
accretion 增值;添加 6T'43h. :  
accrual 应计项目;应累算数目 3By>t!~Q  
accrual basis 应计制;权责发生制 "9Fv!*<-W  
accrual basis accounting 应计制会计;权责发生制会计 @0x.n\M_  
accrue 应累算;应计 tGy%n[ \  
accrued benefit 应累算利益 cqU/Y_%l'  
accrued charges 应计费用 \=: g$_l  
accrued cumulative preference share dividend 应累算的累积优先股股息 ;U:o'9^9T  
accrued expenses 应累算费用 g_U*_5doA  
accrued interest payable 应付利息;应计未付利息 ]8j5Ou6#y  
accrued interest receivable 应收利息;应计未收利息 1oVDOo  
accrued right 累算权益 uC$4TnoQx.  
accruing profit 应累算的利润 {&AT}7  
accumulated fiscal reserve 累积财政储备 xN~<<PIZ  
accumulated profit 累积利润;滚存溢利 iF2IR {h  
accumulated reserve 累积储备 C@:N5},]  
accumulation of surplus income 累积收益盈余 =GS_ G;Dz  
acquired assets 既得资产 -wHGi  
acquisition 收购;购置;取得 t"@|;uPAu  
acquisition cost 购置成本 uZ{xt6 f  
acquisition expenses 购置费用 5D@Q1   
acquisition of 100% interest 收购全部股权 Q?'W >^*J  
acquisition of control 取得控制权 &I">{J<  
acquisition of fixed assets 购置固定资产 oGjYCVc  
acquisition of shell “买壳” Y&Nv>o_}5  
acquisition price 收购价 Z-r0 D  
act of God 天灾 gZuR4Ti  
acting partner 执事合伙人 N pIlQaMo4  
active market 买卖活跃的市场;交投畅旺的市场;旺市 F u=VY{U4  
active partner 积极参与的合伙人 i3\oy`GJ  
active trading 交投活跃 G}OrpPP  
actual circulation 实际流通 6/[h24d  
actual cost 实际成本 er}'}n`@q  
actual expenditure 实际开支;实际支出 P_}_D{G  
actual income 实际入息;实际收入;实际收益 k/f_@8  
actual market 现货市场 m>m`aLrnb  
actual price 现货价;实际价格 +GEKg~/4e  
actual profit 实际利润 :<|fZa4!"  
actual quotation 实盘;实际价位;实际报价 Wh&Z *J  
actual year basis 按实际年度计算 cN(QTbyl6Q  
actuals 实货 )9P  
actuarial investigation 精算调查 TOP'Bmb  
actuarial principle 精算原则 m*WEge*$t  
actuarial report 精算师报告 p{_ O*bo  
Actuarial Society of Hong Kong 香港精算学会 &5CeRx7%  
actuarial valuation 精算师估值 2Uw}'J_N  
actuary 精算师 { l~T~3/i  
ad referendum agreement 暂定协议;有待覆核的协定 pc(9(. |  
ad valorem duty 从价税;按值征税 FP cvkXQD  
ad valorem duty system 从价税制 hYQ%|CBXBR  
ad valorem fee 从价费 ).6/ii9gt  
ad valorem tariff 从价关税 l@2`f#y1~<  
additional allowance 额外免税额 lJpv  
additional amount for unexpired risk 未过期风险的额外款额 7VD7di=D  
additional assessable profit 补加应评税利润 +.Ukzu~s  
additional assessment 补加评税 P>cJ~F M  
additional commitment 额外承担 Lgw@y!Llij  
additional commitment vote 额外承担拨款 kxiyF$ 9  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 (W6\%H2u  
additional dependent parent allowance 供养父母额外免税额 H0:6zSsc=|  
additional provision 额外拨款 Kd21:|!t^  
additional stamp duty 附加印花税 O? <_,-.  
additional tax 补加税罚款;补加税款 {twf7.eY  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {+59YO  
adjudged bankrupt 被裁定破产 CHSD 8D  
adjudicated bankrupt 裁定破产人 'Z%aBCM  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 = ft$j  
adjudication of bankruptcy 裁定破产;宣告破产 w4/)r-Z4I  
adjudication of insolvency 裁定无力偿还债务 R3 =E?us!  
adjusted actual 经调整的实数;调整后的实数 Pg}G4L?H;J  
adjusted current assets 经调整的流动资产;调整后的流动资产 )bJ6{&  
adjusted figure 经调整的数字;调整后的数额 0md{e`'q:  
adjusted liabilities 经调整的负债;调整后的负债 `o-<,  
adjusted loss 经调整的亏损;调整后的亏损 .jU0Hu{F4  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 !,WRXE&j  
adjusted profit 经调整的利润;调整后的利润 n_ gB#L$  
adjusted surplus 经调整的盈余额;调整后的盈余额 gI$`d?[0{  
adjusted value 经调整的价值;调整后的价值 z?g4^0e  
adjustment 调整;修订;理算〔保险〕 ^E,Uc K;  
adjustment centre 调剂中心 aj~@r3E ;  
adjustment lag 调整过程的时间差距;调整时差 {?_)m/\  
adjustment mechanism 调整机制 S`-IQ,*}  
adjustment of loss 亏损调整 0To 5|r  
adjustment process 调整过程;调整程序 u+I3VK_)  
adjustment range 调整幅度 T"lqPbK  
administered exchange rate 受管制汇率 MO+0]uh:  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ft>8 YYyU  
administration expenses 行政费用 l"g%vS,;`  
administration fee 手续费;行政费 "TCbO`mg  
administration in bankruptcy 破产管理 e 2&i  
administration order 遗产管理令 KAaeaiD  
administrator 管理人;遗产管理人 `qEm5+`  
administrator of the estate 遗产管理人 DEuW'.o>  
admission of debt 债项承认书 !KW)*  
admission of proof 接纳债权证明 z{_Vn(Kg   
advance 放贷款项;垫付款项;预支款项;预付款项 T+( A7Qrx%  
advance account 暂支帐目;预付款帐户 En%o7^W++  
advance compensation 预付补偿金 clV/i&]Qa  
advance from shareholder 股东垫款 %Q01EjRes  
advance pending reimbursement 预支以待日后付还 4IpFT;`q  
advanced economy 先进经济体系 ,)m-nZ5  
advancement 预付;预付财产 vUExS Z^  
advances warrant 垫款令 O\{_)L  
advancing 贷出 zL}DLfy>R  
adverse balance 逆差 uU"s50m  
adverse exchange 逆汇 6!m#_z8qG3  
advertisement addressed to shareholders 在报章刊登的致股东通告 Jk{2!uP  
advice for collection 托收通知书 }z:=b8}  
advice of drawing 提款通知书;汇票通知书 J~6*d,Ry`  
advice of payment 付款通知 LLN^^>5|l  
Advisory Committee [Securities and Futures Commission] <o`]wOrl  
谘询委员会〔证券及期货事务监察委员会〕 N_}Im>;!  
Advisory Committee on Diversification 经济多元化谘询委员会 !I$RE?7eY  
affidavit 誓章;遗产申报誓章 Sv",E@!f  
affidavit of no receipt 述明无收款的誓章 w N.Jyb  
affiliate 联号;联营公司;附属公司 Ee| y[y,  
affiliated company 附属公司;联号;联营公司 1z!Lk*C)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 8`<GplO  
affordability 负担能力 :RG6gvz  
African Development Bank [AfDB] 非洲开发银行 $9$NX/P  
after-acquired property 事后取得的财产 TR7TF]itb  
after-hours dealing 市后交易 $l0w{m!P  
after-tax profit 税后盈利;税后利润;税后溢利 l0)6[yXK  
agency agreement 代理协议 ZmF32 Ir  
agency expenses 代理机构的开支 wEqCuhZ  
agency fee 代理费 6f1Y:qK'@  
Agency Law 《代理法》 (b5af_ c  
agent 代理人;承销人 >@W#@W*I@  
agent of company 公司代理人 KLB?GN?Pb  
agent's fee 代理人费;经纪费 A}O9e  
aggregate 总计;总数;总体数字 D7wWk ,B  
aggregate amount 总款额;总额 #{PNdINoU  
aggregate assets and liabilities 总体资产与负债 cFo-NI2  
aggregate at constant price 按固定价格计算的总体数字 Nzt1JHRS  
aggregate demand 总需求 SesO$=y  
aggregate gross position 总持仓量 Ml ^Tb#  
aggregate limit 总限额 w Nnb@  
aggregate of salaries tax 合计薪俸税 o$;x[US  
aggregate performance 总体表现;总体业绩 6jA Q  
aggregate supply 总体供应 4Yk (ldR~  
aggregate surplus 总盈余 j'cS_R  
aggregate total 整体总额 1NJ|%+I  
aggregate value 总值;合计价值 'JVvL  
aggregated basis 合计基准 jeNEC&J  
aggregated net chargeable income 合计应课税入息实额 Er`PYE J  
aggregation 合并计算;合计;总和 gE#,QOy  
aggregation of incomes of husband and wife 夫妇入息合并计算  }2"k:-g  
aggregation of property 财产的总和 nIT=/{oyi  
agio 差价;贴水 y+<HS]vyV  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 n_Dhq(.  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;anG F0x  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 ,@MPzpH  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %hh8\5l.:  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 6IH^rSUSK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment  su$juI{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 w0SgF/"@  
agreement for a settlement 授产协议 z9ZAY!Zhq]  
agreement for assignment 转让协议 +g&W423k_  
agreement for sale 售卖协议;买卖协议 jHzb,&  
agreement for sale and purchase 买卖协议 S{06bLXU"  
agreement for the payment of interest 支付利息协议  73X]|fy  
agreement for the repayment of money 还款协议 4B 6Aw?  
agreement of reinsurance 再保险协议 ^} #!?" Y  
Agricultural Bank of China 中国农业银行 KYaf7qy]  
air passenger departure tax 飞机乘客离境税 D=$<E x^p  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ml2HA4X&$Y  
airport tax 机场税 =nl,5^  
alcohol duty 酒精税 fq'Of wT  
alienation 让与;让渡;转让 oB@C-(M  
alimony 生活费;赡养费 h !1c(UR  
All Ordinaries Index [AOI] 所有普通股指数 {I ,'  
all risks 全险;综合险 R _%pR_\  
All Sales Record for Stock Market 《股票市场成交报告》 OX2\H  
Allied Capital Resources Limited 新联财务有限公司 3& $E  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 J(]nPwm=.-  
allocation letter 拨款信件 f]ef 1#  
allocation of fund 分配款项;预留款项 6fiJ' j@  
allocation of profit 利润分配;溢利分配 cE[lB08  
allocation warrant 拨款令 6=k^gH[g  
allotment 分配;配股 ~%ZO8X:^  
allotment notice 股份配售通知;配股通知 %K4-V5f  
allotment of shares 股份分配 iD~s,  
allowable 可获宽免;免税的 IYFA>*Es  
allowable business loss 可扣除的营业亏损 FdD'Hp+  
allowable expenses 可扣税的支出 L $~Id  
allowance 免税额;津贴;备抵;准备金 lHU$A;  
allowance for debts 债项的免税额 YDwns  
allowance for depreciation by wear and tear 耗损折旧免税额 kW9STN  
allowance for funeral expenses 殡殓费的免税额 bYfcn]N  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 B(5g&+{Lq~  
allowance for repairs and outgoings 修葺及支出方面的免税额 qA42f83  
allowance to debtor 给债务人的津贴 xN]bRr  
alteration of capital 资本更改 YH9BJ  
alternate trustee 候补受托人 KK}&4^q  
amalgamation 合并 B5hGzplS  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 bPEAG=l"-  
ambit of charges 征税范围;收费范围 Fei$94 a  
amended valuation 经修订的估值 "x)W3C%*S  
American Commodities Exchange 美国商品交易所 ]z,?{S  
American Express Bank Limited 美国运通银行 nHX@  
American Stock Exchange 美国证券交易所 TBzM~y  
amortization 摊销 ^AN9m]P  
amount due from banks 存放银行同业的款项 _\6-]  
amount due from banks abroad 存放海外银行同业的款项 jB;+tDC!Co  
amount due from holding companies 控股公司欠款 %A Fy{l  
amount due from local banks 存放本港银行同业的款项 R?(j#bk  
amount due to banks 银行同业的存款 7%tn+  
amount due to banks abroad 海外银行同业的存款 &fcRVku  
amount due to holding companies 控股公司存款 U"Y$7~  
amount due to local banks 本港银行同业的存款 QB7<$Bp  
amount due to outport banks 外埠银行同业的存款 { !w]t?h  
amount for note issue 发行纸币的款额 l6~eb=u;9g  
amount of bond 担保契据的款额 d@<XR~);  
amount of consideration 代价款额 Ok@5`?08  
amount of contribution 供款数额 R *U>T$  
amount of indebtedness 负债款额 Z-:`{dns/  
amount of principal of the loan 贷款本金额 F {[Q  
amount of rates chargeable 应征差饷数额 @AwH?7(b  
amount of share capital 股本额 |7argk+  
amount of sums assured 承保款额 j'W)Nyw$[  
amount of variation 变动幅度 Pz?O_@Ln  
amount of vote 拨款数额  :JlJB  
amount payable 应付款额 *\/UT  
amount receivable 应收款额 B?]^}r  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 `?)i/jko"  
analysis 分析 ??F{Gli"C`  
ancillary risk 附属风险 #KIHq2:.4  
annual account 周年帐目;周年帐目报表;年度决算;年结 `c icjA@~  
annual accounting date 年结日期 C-M op,w  
annual allowance 每年免税额;年积金;年度津贴;年津 xc!"?&\*  
annual balance 年度余额 \<5xf<{  
annual disposable income 每年可动用收入 bvoR?D\-"  
annual estimates 周年预算 xn-n{U"  
annual fee 年费 #pZ3xa3R  
annual general meeting 周年大会 !`u)&.t7  
annual growth rate 年增率;每年增长率 6l4l74  
annual long-term supplement 长期个案每年补助金 p(v.sP4w  
annual pensionable emolument 可供计算退休金的年薪 QAR<.zXvP  
annual report 年报 <rU(zm  
Annual Report on the Consumer Price Index 《消费物价指数年报》 cj[y]2{1h  
annual return 周年报表;周年申报表;每年报税表格 #q\C"N5ip  
Annual Return Rules 《周年报表规则》 w$pv  
annual review of consumer prices 每年消费物价回顾 xN5}y3  
annual roll-forward basis 逐年延展方式 j/sZ:Q  
annual salary 年薪 k,?k37%T]  
annual statement 年度报表;年度决算表 _jtBU  
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 milU,!7J  
annuitant 年金受益人 OlP#|x*  
annuity 年金 }} IvZG&  
annuity contract 年金合约 uB%`Bx'OW  
annuity on human life 人寿年金 # RtrHm  
antecedent debt 先前的债项 PKP( :3|  
ante-dated cheque 倒填日期支票 'b-}KDP  
anticipated expenditure 预期开支 X0m\   
anticipated net profit 预期纯利 EfOJ%Xr[,l  
anticipated revenue 预期收入 $+tkBM  
anti-inflation measure 反通货膨胀措施 rIXAn4,dTv  
anti-inflationary stance 反通货膨胀立场 )T^hyi$  
apparent deficit 表面赤字 `8L7pbS%,Q  
apparent financial solvency 表面偿债能力 rA9"CN  
apparent partner 表面合伙人 |')Z;  
application for personal assessment 个人入息课税申请书 3+)i23[4=\  
application of fund 资金应用  z=!xN5  
application to release as liquidator and to destruct the books of accounts and documents >Zr`9$i  
申请免除清盘人职务及毁灭帐簿与文件 ?g!)[p`v  
appointed actuary 委任精算师 q|S }5  
appointed auditor 委任核数师;委任审计师 =4?m>v,re  
appointed trustee 委任的受托人 O:1YG$uKa  
appointer 委任人 B"G;"X  
apportioned pro rata 按比例分摊 8 }-"&-X  
apportionment 分配;分摊 WKN\* N<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 hp)3@&T  
apportionment formula 分摊方程式 8^O|Aa$IF:  
apportionment of estate duty 遗产税的分摊 4Y Kb~1qkk  
appraisal 估价;评估 YYhRdU/g  
appreciable growth 可观增长 GSypdEBj+w  
appreciable impact 显着影响 Pd>hd0!.%  
appreciable increase 可观增长 <@oK ^ja  
appreciation 增值;升值 2 Y%$6NX  
appreciation against other currencies 相对其他货币升值 A;h~Fx6s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :}Z+K*%o-  
appreciation tax 增值税 s{gdTG6v`  
appropriation 拨款;拨用;拨付 !fZxK CsQ  
appropriation account 拨款帐目 v,kedKcxv'  
Appropriation Bill 拨款法案 ~}uTC36C\  
appropriation-in-aid system 补助拨款办法 4re^j4L~o  
approved assets 核准资产 BwbvZfV|  
approved basket stock 认可一篮子证券 n]|[|Rf1  
approved budget 核准预算 q K]Wk+  
approved charitable donation 认可慈善捐款 9=:!XkT.  
approved charitable institution 认可慈善机构 *vht</?J  
approved currency 核准货币;认可货币 fk=_ Y  
approved estimates 核准预算 ucyxvhH^-  
approved estimates of expenditure 核准开支预算 =YI<L8@g~  
approved overseas insurer 核准海外保险人 _Nw-|N.  
approved overseas trust company 核准海外信托公司 /KH3v!G0  
approved pooled investment fund 核准汇集投资基金 syMB~g  
approved provident fund scheme 认可公积金计划 9kTU|py  
approved provision 核准拨款 !}U&%2<69  
approved redeemable share 核准可赎回股份 Fe8xOo6  
approved regional stock 认可地区性证券 3rs=EMz:w  
approved retirement scheme 认可退休金计划 !uHX2B+~  
approved subordinated loan 核准附属贷款 &Jq?tnNd  
arbitrage 套戥;套汇;套利 L~~;i'J  
arbitrageur 套戥者;套汇者 7GpSWM6  
arbitrary amount 临时款项 8hdd1lVKO8  
arrangement 措施;安排;协定 Wa ,  #  
arrears 欠款 9[/Gd{`XC  
arrears of pay 欠付薪酬 H"m^u6Cmy-  
arrears of revenue 逾期未收税款;逾期未收的帐项 B|#"dhT  
articles of association 组织章程;组织细则;组织章程细则 ;l"z4>kt7  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 7u0!Q\  
ascertainment of profit 确定利润 evq *&.6\  
"Asia Clear" “亚洲结算系统” j`(o\Fd )  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 N n+leM  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 V*LpO 8=  
Asian Development Fund [ADF] 亚洲发展基金 rT <=`9^{  
Asian dollar bond 亚洲美元债券 c/b} 39X  
Asian dollar market 亚洲美元市场 BJ1txdxvS  
Asian dollar rate 亚洲美元利率 ^,@Rd\q  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 AS~O*(po  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 D}Z].c@ E  
asked price 沽盘;喊价;索价;卖方报价 4?;1cXXA  
assessable income 应评税入息 BoXQBcG]w  
assessable loss 应评税亏损 ur"cku G!9  
assessable profit 应评税利润 d.sxB}_O  
assessable value 应评税值 C}%g(YRhb  
assessed profit 估定利润  ^~?VD  
assessed value 经评估价值 v:eVK!O  
assessment 评税;评定;估价;评税单 [Cvo^cC  
assessment number 评税编号;估价编号 hK3?m.> "g  
assessment of additional tax 补加税评税 \ c9EE-  
assessment of performance 业绩评估;实绩评价 VQ2)qJ#l  
Assessor 评税主任  weKwBw  
asset price bubbles 资产价格泡沫 .(ki(8Z N  
asset-backed securities 具资产保证的证券 ~}(}:#>T  
assets accretion 资产增值 M{Wla 7  
assets and liabilities 资产与负债 ?=-18@:.ss  
assets betterment statement 资产递增表;资产改进表 Od)]FvO  
assets lending 实物放款;有抵押贷款 )Yy`$`  
assets of the company passing on the death 死者去世时转移的公司资产 ohOze\T)=  
assets pledged as security for liabilities 用作负债抵押的资产 Kb#py6  
assets portfolio 资产投资组合 * ix&"|h  
assets price 资产价格 @ITJ}e4  
assets quality 资产质素 xbSix:R=Z  
assets realization 资产变现 5e6f)[}  
assets refinancing arrangement 资产再集资安排 skf7Si0z  
assets securitization 资产证券化 &dH/V-te  
assets situated outside Hong Kong 在香港以外地方的资产 y>UM~E  
assets stripping 削减资产;拆卖资产 _}8O15B|  
assets value 资产值 PH^AT<U:T  
assignee 承让人 !D!Q]M5oU  
assignment 转让;转让书;转让契 zvL;.U  
assignment of interest 权益转让 +m^ gj:yL  
assignment of letters patent and trade mark 专利证书及商标转让 QQj)"XJ29  
assignment of property 物业转让;物业转让书 Y7{IF X  
assignment right 转让权 K]1A,Q  
assignor 转让人 mY+J ju1  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  km|;T!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ] K3^0S/  
associate member 附属会员 TW" TgOfd  
associated body corporate 相联法人团体 M|w;7P}  
associated company 相联公司;联属公司 ]%!:'#  
associated corporation 相联法团 M| :wC  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _Y?p =;  
公认会计师公会〔英国〕 nn5tOV}QE  
Association of Futures Exchange Brokers 香港期货经纪协会 eF823cH2x_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *0^!%Y'/4  
association of underwriters 承保人组织 T8bk\\Od  
assumption of control 接管 1k EXTs=,  
assurance 担保;保险;转易;转易书 IVjH.BzH9  
assurance of interest 权益的转易 x* ?-KS|  
at 19XX price 按一九XX年价格计算 Rt}H.D #  
at a discount 按赔价计算;按贴水价格计算;打折扣 zW+X5yK  
at a premium 按溢价计算;按升水价格计算 m0DD|7}+  
at call 通知付款;按通知 KmG*`Es  
at constant market price 按固定市价计算 W1dpKv  
at constant price 按固定价格计算 ycz6-kEp  
at cost 按成本计算 d="Oge8  
at current market price 按当时市价计算;按现时市价计算 0z1m!tr  
at current price 按当时价格计算;按现时价格计算 .B_LQ;0:   
at factor cost 按要素成本计算;按生产要素成本计算 6vAq&Y{JB'  
at money-of-the-day price 按付款当日价格计算 *](maF~%C  
at or better 按指定或较佳价位〔买卖指令〕 hd^?mZ  
at par 按面值计算;平价 x1VBO.t=*  
at sight 见票即付 d}2tqPya  
at the close 按收市盘 !<BJg3  
at the opening 按开市盘 >slD.rb]  
attestation 见证;见证条款 hd0d gc  
at-the-money option 平价期权 4jbqV  
attorney 受权人;受托代表人 <=[,_P6|  
attornment 新拥有人承认书 FrT.<3  
attributable profit 可归属利润 7Ko<,Kp2b  
attributable share value 可归属股份价值 gG*]|>M JI  
Auckland Stock Exchange 奥克兰证券交易所 f3El9[  
auction 拍卖 z~fZg6  
auctioneer 拍卖商 4 ;ybQ  
audit 审计;核数 AqnDsr!  
Audit Commission 审计署 )WuU?Tn&  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 6Lj=%&  
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〕 \]uD"Jqv#  
audit review 帐目审查 #}Y$+FtO  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 &\),V1"  
audited account 审计帐目;经审计的帐目 BPs|qb-  
audited annual account 经审计的周年帐目 jGy%O3/  
audited balance sheet 经审计的资产负债表 N1/)F k-z  
auditor 核数师;核数主任;审计师 ldk (zAB.  
auditor's certificate 核数师证明书;审计师证明书 <cS"oBh&u0  
auditor's report 核数师报告;审计师报告 je LRS8];  
Aussie bond 澳元债券 E}6q;"[  
austerity budget 紧缩预算 v8 rK\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Kcf1$`F24  
Australia All Ordinaries Index 澳洲所有普通股票指数 J< Ljg<t+  
Australian Dollar [AUD] 澳元 *9T a0e*  
Australian Options Market 澳大利亚期权市场 `s1>7XWf  
Australian Securities Commission 澳洲证券事务监察委员会 @pq2Z^SQH  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 $ 1lI6 = ,  
Australian Stock Exchange 澳大利亚证券交易所 9n9Z  
Austrian Schilling [ATS] 奥地利先令 l ld,&N8  
authentication 认证;鉴证 +5~5BZP  
authority to purchase 委托购买证;委购书 w(Jf;[o  
authorization 认可;核准;授权;授权书 XK#~w:/fB  
authorization by direction 指示授权 h.T]J9;9  
authorization by instruction 指令授权 q9+`pj  
authorization by warrant 令状授权 K!~j}z*  
authorization of unit trust 单位信托的认可 }\ kLh(  
authorized agent 指定代理人 )bqSM&SO  
authorized capital 法定资本 ufl[sj%^|  
authorized clerk 出市员 ?|,dHqh{nM  
authorized dealer 认可交易商 {o>51fXc)  
authorized financial institution 认可财务机构 b^s978qn#  
authorized fund 认可基金 >I*)0tE  
authorized fund house 获授权的基金公司;认可基金公司 ={g.Fn(_  
authorized institution 认可机构 t"# .I?S0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 <9f;\+zA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 *~Y$8!ad  
authorized insurer 获授权保险人;获认可承保人 r7|_Fm Qf  
authorized investment 特准投资项目 O2;iY_P7lV  
authorized person 获授权人 _EHz>DJ9  
authorized representative 获授权代表 ]? 2xS?vd  
authorized share capital 法定股本 M9~eDw'Pr  
automated quotation system 自动报价系统 +;#z"m]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] B|I9Ex~L  
自动交易系统〔香港期货交易所有限公司〕 Z2P DT  
automatic adjustment mechanism 自动调整机制 ;@ <E  
automatic adjustment system 自动调整系统 &BOq%*+  
Automatic Clearing House 自动票据交换所 Dfhu  
automatic exchange rates accumulation system 自动化汇率累集系统 I'h|7y\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Sjb[v  
automatic teller machine [ATM] 自动柜员机 vC#_PI  
autopay 自动转帐 fl@=h[g#t  
available assets 可用资产 3g79pw2w=  
available fiscal reserve 现存财政储备 )\aCeY8o  
available profit 可用利润 ce56$L8[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 7l%]O}!d)  
average 平均;平均数;海损 v[l={am{/  
average basic salary 平均基本薪金 O~P1d&:L  
average consumer expenditure 平均消费开支;一般消费开支 xxy (#j$  
average cost 平均成本 b?^CnMO  
average cost of land production 增辟土地平均成本 U~CG(9  
average daily turnover 平均每日成交额 WNnB s  
average daily wage rate 平均每日工资率 u B~C8}  
average expenditure pattern 平均开支模式 )70i/%}7  
average growth rate 平均增长率 reP)&Fo  
average net fixed assets 固定资产平均净值 VsU*yG a  
average of relatives 相对价格平均数 o|en"?4  
average price 平均价格 /E %^s3S.  
average propensity to consume 平均消费倾向;一般消费倾向 Q$bi:EyJXc  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Sgp1p}  
average rate 平均率 tRZA`&  
average revenue 平均收入;平均收益 fvE:'( #?  
average stock 平均库存;平均存货 n=F|bW  
average yearly rent 平均年租 OK] _.v}  
avoidance of double taxation 避免双重课税 rbt/b0ET  
avoidance of tax 避税
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
路过,看过,不回不道德!!!
级别: 大掌柜
发帖
7343
铜板
6618
人品值
1388
贡献值
28
交易币
100
好评度
7488
信誉值
10
金币
0
所在楼道
学一楼
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 [`n)2} k  
zNo>V8B(  
给你加分了
描述
快速回复

您目前还是游客,请 登录 或 注册
温馨提示:欢迎交流讨论,请勿纯表情、纯引用!
认证码:
验证问题:
3+5=?,请输入中文答案:八 正确答案:八