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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: /i^b;?/1  
A share A股;甲类股份 gDAA>U3|$  
abatement of tax 减税;减扣免税额 c#CX~  
ABN AMRO Bank N.V. 荷兰银行 ; [dcbyu@  
above-the-line expenditure 线上项目支出;经常预算支出 dVCBpCxI  
above-the-line receipt 线上项目收入;经常预算收入 ~>#=$#V   
ABSA Asia Limited 南非联合亚洲有限公司 :Q&8DC#]  
absolute change 绝对数值变更 J0|/g2%0  
absolute expenditure 实际开支 q/%f2U%4:  
absolute guideline figure 绝对准则数字 .&}}ro48  
absolute interest 绝对权益 sfVtYIu  
absolute order of discharge 绝对破产解除令 8 wC3}U  
absolute profit margin 绝对利润幅度 pN%L3?2  
absolute value 实值;绝对值 (Ptv#LSUX  
absolutely vested interest 绝对既得权益 ,gkxZ{Eh  
absorbed cost 已吸收成本;已分摊成本 h-jea1m  
absorption 吸收;分摊;合并 <R]?8L0{h  
absorption rate 吸收率;摊配率;分摊率 ;QgJw2G  
ACB Finance Limited 亚洲商业财务有限公司 ^>k[T.  
acceptable form of reciprocity 合理的互惠条件 wU+ofj; +I  
acceptable rate 适当利率;适当汇率 !;iySRZr  
acceptance agreement 承兑协议 skZxR5v3~L  
acceptance for honour 参加承兑 =xa`)#4(  
acceptor 承兑人;接受人;受票人 \[Rh\v&  
acceptor for honour 参加承兑人 cB?HMLbG>  
accident insurance 意外保险  >cSc   
Accident Insurance Association of Hong Kong 香港意外保险公会 >`s2s@Mx  
accident insurance scheme 意外保险计划 A")B<BK  
accident year basis 意外年度基准 jOEb1  
accommodation 通融;贷款 !:e}d+F  
accommodation bill 通融票据;空头票据 +J+]P\:  
accommodation party 汇票代发人 #^Sd r-   
account balance 帐户余额;帐户结余 :ykQ[d`:|  
account book 帐簿 YSv\T '3  
account collected in advance 预收款项 B6=8cf"i  
account current book 往来帐簿 C=9|K`g5 R  
account of after-acquired property 事后取得的财产报告 ~}wPiu,  
account of defaulter 拖欠帐目 P9Rq'u  
account payable 应付帐款 &t%ICz&3  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 |\N[EM%.@  
account receivable 应收帐款 Ybd){Je"z  
account receivable report 应收帐款报表 *"1]NAz+  
account statement 结单;帐单;会计财务报表 c%i/ '<Afr  
account title 帐户名称;会计科目 3haY{CEr  
accountant's report 会计师报告 D97oS!*  
Accountant's Report Rules 会计师报告规则 SDdK5@1O4o  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ?c=l"\^x  
Accounting Arrangements 《会计安排》 f]o DZO%^  
accounting basis 会计基础 9e8@0?0  
accounting by Official Receiver 破产管理署署长呈交的帐目 bO^%#<7  
Accounting Circular 《会计通告》 =_L"x~0I-  
accounting class 会计类别 1Qf5H!5vx  
accounting date 记帐日期;会计结算日期 [ &R-YQ@  
accounting for money 款项核算 t{84ioJ"$  
Accounting Officer 会计主任 uX`Jc:1q3  
accounting period 会计报告期;会计期 cWh Aj>?_Q  
accounting policy 会计政策;会计方针 !;fkc0&!  
accounting practice 会计惯例 "L{;=-e  
accounting principle 会计准则 oPre$YT}h  
accounting record 会计记录 R2u[IVZW:-  
accounting report 会计报告 T<p>:$vo  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `\O[9.B  
Accounting Society of China 中国会计学会 y>Nlj%XH  
accounting statement 会计报表 . KRh59yg  
accounting system 会计制度;会计系统 D~2,0K  
accounting transaction 会计事项;帐务交易 #lV&U  
accounting treatment 会计处理 m,)Re8W-  
accounting year 会计年度 (Dc dR:/=  
accretion 增值;添加 ^B]M- XG  
accrual 应计项目;应累算数目 inR8m 4c]P  
accrual basis 应计制;权责发生制 hQHV]xW  
accrual basis accounting 应计制会计;权责发生制会计 h2uO+qEsu  
accrue 应累算;应计 zif()i   
accrued benefit 应累算利益 Wq"pKI#x  
accrued charges 应计费用 zjVb+Z\n  
accrued cumulative preference share dividend 应累算的累积优先股股息 SznNvd <  
accrued expenses 应累算费用 ilzR/DJMa  
accrued interest payable 应付利息;应计未付利息 B;?a. 81~  
accrued interest receivable 应收利息;应计未收利息 C5;"mo-  
accrued right 累算权益 I#$u(2.H  
accruing profit 应累算的利润 CIYD'zR[2  
accumulated fiscal reserve 累积财政储备 ]iPTB  
accumulated profit 累积利润;滚存溢利 _0Wd m*  
accumulated reserve 累积储备 EeL~`$f  
accumulation of surplus income 累积收益盈余 !~>u\h  
acquired assets 既得资产 qK(? \ t$  
acquisition 收购;购置;取得 S }fIZ1  
acquisition cost 购置成本 6=|Q>[K  
acquisition expenses 购置费用 M{hA`  
acquisition of 100% interest 收购全部股权 '4N[bRCn  
acquisition of control 取得控制权 !cWKY \lpv  
acquisition of fixed assets 购置固定资产 U/{cYX  
acquisition of shell “买壳” ) c+ ZQq  
acquisition price 收购价 nFxogCn   
act of God 天灾 ))306*X\  
acting partner 执事合伙人 o.y4&bC14;  
active market 买卖活跃的市场;交投畅旺的市场;旺市 NhpGa@[D  
active partner 积极参与的合伙人 n;2W=N?y  
active trading 交投活跃 !aIIjWz]  
actual circulation 实际流通 2BRY2EF  
actual cost 实际成本 V{c n1Af  
actual expenditure 实际开支;实际支出 Udd|.JRd  
actual income 实际入息;实际收入;实际收益 X*d,z~k%*d  
actual market 现货市场 @0Tm>s  
actual price 现货价;实际价格 xr.fZMOh4  
actual profit 实际利润 }bjTb!  
actual quotation 实盘;实际价位;实际报价 .5_w^4`b  
actual year basis 按实际年度计算 *-` /A  
actuals 实货 m#'u;GP]k  
actuarial investigation 精算调查 %Ix^Xb0  
actuarial principle 精算原则 2/(gf[elX  
actuarial report 精算师报告 tPFV6n i  
Actuarial Society of Hong Kong 香港精算学会 ;QW)tv.y  
actuarial valuation 精算师估值 3%k@,Vvt  
actuary 精算师 /z5j.TMs  
ad referendum agreement 暂定协议;有待覆核的协定 qRB&R$  
ad valorem duty 从价税;按值征税 umD .  
ad valorem duty system 从价税制 `[Z?&'CRQ  
ad valorem fee 从价费 M62V NYt  
ad valorem tariff 从价关税 . VWH  
additional allowance 额外免税额 S@T> u,t'  
additional amount for unexpired risk 未过期风险的额外款额 ) ~ C)4  
additional assessable profit 补加应评税利润 wK|&[m s  
additional assessment 补加评税 |)GE7y0Q  
additional commitment 额外承担 P+oCcYp  
additional commitment vote 额外承担拨款 ]Nsb V  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 3}Uae#oy  
additional dependent parent allowance 供养父母额外免税额 HLTz|P0JZ  
additional provision 额外拨款 2Ni2Gkf@  
additional stamp duty 附加印花税 |V:k8Ab  
additional tax 补加税罚款;补加税款 h*d&2>"0m?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 0( /eSmet  
adjudged bankrupt 被裁定破产 [,G]#<G?q  
adjudicated bankrupt 裁定破产人 `Mp]iD {  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8 rnr>Ee@  
adjudication of bankruptcy 裁定破产;宣告破产 &ec_jxF  
adjudication of insolvency 裁定无力偿还债务 zBqr15  
adjusted actual 经调整的实数;调整后的实数 3$WK%"%T  
adjusted current assets 经调整的流动资产;调整后的流动资产 C.(<KV{b  
adjusted figure 经调整的数字;调整后的数额 ,!u^E|24  
adjusted liabilities 经调整的负债;调整后的负债 #YhKAG@|  
adjusted loss 经调整的亏损;调整后的亏损 .KK"KO5k  
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 :t9(T?2  
adjusted profit 经调整的利润;调整后的利润 H6e ^" E  
adjusted surplus 经调整的盈余额;调整后的盈余额 <>2QDI6_  
adjusted value 经调整的价值;调整后的价值 )3z.{.F  
adjustment 调整;修订;理算〔保险〕 eN,m8A`/S  
adjustment centre 调剂中心 ka"jv"z  
adjustment lag 调整过程的时间差距;调整时差 g/JAr<  
adjustment mechanism 调整机制 v)rN] b]  
adjustment of loss 亏损调整 +h*&r ~T  
adjustment process 调整过程;调整程序 S.M< (  
adjustment range 调整幅度 jZ.+b j >  
administered exchange rate 受管制汇率 + ZGOv,l  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 NE3G!qxL  
administration expenses 行政费用 X9zTz2 Fy  
administration fee 手续费;行政费 >8jDW "Ua  
administration in bankruptcy 破产管理 5M*q{kX)  
administration order 遗产管理令 /WMG)#kw'  
administrator 管理人;遗产管理人 y\)bxmC  
administrator of the estate 遗产管理人 9l OUE  
admission of debt 债项承认书 -/7[_,  
admission of proof 接纳债权证明 Tcr&{S&o  
advance 放贷款项;垫付款项;预支款项;预付款项 /`2VJw  
advance account 暂支帐目;预付款帐户 %xWmzdn  
advance compensation 预付补偿金 <6- (a;T!7  
advance from shareholder 股东垫款 ,cgC_ %  
advance pending reimbursement 预支以待日后付还 ~5]AXi'e~  
advanced economy 先进经济体系 iY.~N#Q  
advancement 预付;预付财产 `M"b L|[R  
advances warrant 垫款令 T73saeN  
advancing 贷出 xI_WkoI  
adverse balance 逆差 WV?iYX!  
adverse exchange 逆汇 9.PY49|  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;41s&~eR  
advice for collection 托收通知书 $3"0w   
advice of drawing 提款通知书;汇票通知书  Zp]Bs  
advice of payment 付款通知 t_P1a0Zu  
Advisory Committee [Securities and Futures Commission] 3/]J i^+  
谘询委员会〔证券及期货事务监察委员会〕 {TUCa  
Advisory Committee on Diversification 经济多元化谘询委员会 {`l]RIig  
affidavit 誓章;遗产申报誓章 I caIB)  
affidavit of no receipt 述明无收款的誓章 qY#*zx  
affiliate 联号;联营公司;附属公司 c|ZZ+2IYd  
affiliated company 附属公司;联号;联营公司 _VR4 |)1g  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 XTHrf'BU  
affordability 负担能力 'KyT]OObS  
African Development Bank [AfDB] 非洲开发银行 K\n %&w  
after-acquired property 事后取得的财产 $m{\<A  
after-hours dealing 市后交易 Wpj.G  
after-tax profit 税后盈利;税后利润;税后溢利 ,3N8  
agency agreement 代理协议 ZFrK'BvbR  
agency expenses 代理机构的开支 2Uu,Vv  
agency fee 代理费 8>O'_6Joj  
Agency Law 《代理法》 F)v+.5T1  
agent 代理人;承销人 ~oSLWA9  
agent of company 公司代理人 cDE?Xo'!  
agent's fee 代理人费;经纪费 _FAwW<S4B  
aggregate 总计;总数;总体数字 T /[)U  
aggregate amount 总款额;总额 B(b[Dbb  
aggregate assets and liabilities 总体资产与负债 aU#8W.~  
aggregate at constant price 按固定价格计算的总体数字 M(oW;^B  
aggregate demand 总需求 4+l7v?:Pr  
aggregate gross position 总持仓量 1~Pht:,t  
aggregate limit 总限额 REFisH-  
aggregate of salaries tax 合计薪俸税 f\/};a  
aggregate performance 总体表现;总体业绩 7_q"%xH  
aggregate supply 总体供应 (Grj_p6O  
aggregate surplus 总盈余 V@cRJ3ZF  
aggregate total 整体总额 zXVQLz5  
aggregate value 总值;合计价值 @/|sOF;8W  
aggregated basis 合计基准 Z(U&0GH`  
aggregated net chargeable income 合计应课税入息实额 LnR3C:NO k  
aggregation 合并计算;合计;总和 +wT,dUin_<  
aggregation of incomes of husband and wife 夫妇入息合并计算 7 yF#G9,  
aggregation of property 财产的总和 Z<ke!H  
agio 差价;贴水 oJXZ}>>iT  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 tDIzn`$ z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment [iL2c=_  
《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》 jY ^ndr0;  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]1D>3  
《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》 B[b'OtH  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment i?*&1i@  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h1)p{ 5}H  
agreement for a settlement 授产协议 1F[; )@  
agreement for assignment 转让协议 j-yD;N  
agreement for sale 售卖协议;买卖协议 MZL~IX  
agreement for sale and purchase 买卖协议 /[{?zS{  
agreement for the payment of interest 支付利息协议 mc9$"  
agreement for the repayment of money 还款协议 <-FZ-asem  
agreement of reinsurance 再保险协议 8|yhe%-O  
Agricultural Bank of China 中国农业银行 T5Pc2R  
air passenger departure tax 飞机乘客离境税 ?&/9b)cS  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |#!25qAT  
airport tax 机场税 G-,PsXSwe  
alcohol duty 酒精税 QC ]z--wu  
alienation 让与;让渡;转让 p'xj:bB  
alimony 生活费;赡养费 DYzVV(_J"  
All Ordinaries Index [AOI] 所有普通股指数 `{tykYwCLc  
all risks 全险;综合险 U0)(k}Q)  
All Sales Record for Stock Market 《股票市场成交报告》 Qy4AuMU2  
Allied Capital Resources Limited 新联财务有限公司 Z/Mp=273  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Za=<euc7  
allocation letter 拨款信件 :Z1_;`>CT  
allocation of fund 分配款项;预留款项 QKHmOVh]  
allocation of profit 利润分配;溢利分配 rZ0@GA  
allocation warrant 拨款令 XUMCz7&j  
allotment 分配;配股 )%#hpP M^  
allotment notice 股份配售通知;配股通知 a#G7pZX/I}  
allotment of shares 股份分配 3OM\R%M  
allowable 可获宽免;免税的 qZ8lU   
allowable business loss 可扣除的营业亏损 rV2}> k  
allowable expenses 可扣税的支出 n,xK7icYNQ  
allowance 免税额;津贴;备抵;准备金 Do2y7,jv  
allowance for debts 债项的免税额 S"N@.n[  
allowance for depreciation by wear and tear 耗损折旧免税额 LU;ma((yy[  
allowance for funeral expenses 殡殓费的免税额 c}rRNS$F  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ;{HxY98Q  
allowance for repairs and outgoings 修葺及支出方面的免税额 mP:mzmUw  
allowance to debtor 给债务人的津贴 U*1~Zf  
alteration of capital 资本更改 QuF%m^aE  
alternate trustee 候补受托人 Of:e6N  
amalgamation 合并 guFR5>-L  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =YPWt>\a}  
ambit of charges 征税范围;收费范围 LM*9b  
amended valuation 经修订的估值 CR, Y%0vQ  
American Commodities Exchange 美国商品交易所 a?+) K  
American Express Bank Limited 美国运通银行 Z39^nGO  
American Stock Exchange 美国证券交易所 >1joCG~  
amortization 摊销 3zh'5qQ  
amount due from banks 存放银行同业的款项 Q[~O`Lz  
amount due from banks abroad 存放海外银行同业的款项 p&ow\A O  
amount due from holding companies 控股公司欠款 uP+ j_is  
amount due from local banks 存放本港银行同业的款项 `o:)PTQNg  
amount due to banks 银行同业的存款 $g 1p!  
amount due to banks abroad 海外银行同业的存款 " I_T  
amount due to holding companies 控股公司存款 1 C[#]krh  
amount due to local banks 本港银行同业的存款 BDB-OJ  
amount due to outport banks 外埠银行同业的存款 ;39{iU. m  
amount for note issue 发行纸币的款额 h]MSjC.X  
amount of bond 担保契据的款额 9)f1CC]  
amount of consideration 代价款额 xFyMg&  
amount of contribution 供款数额 !q7M+j4  
amount of indebtedness 负债款额 #2cH.`ty  
amount of principal of the loan 贷款本金额 )Hev -C"  
amount of rates chargeable 应征差饷数额 IXz ad  
amount of share capital 股本额 ,QKG$F  
amount of sums assured 承保款额 $F/&/Aa  
amount of variation 变动幅度 QP\vN|r  
amount of vote 拨款数额 4&`66\p;  
amount payable 应付款额 I~q}M!v~  
amount receivable 应收款额 ;7 IVg[f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y-9]J(  
analysis 分析 1J<-P9 vk+  
ancillary risk 附属风险 ef53~x  
annual account 周年帐目;周年帐目报表;年度决算;年结 Odbjl[>k  
annual accounting date 年结日期 C*c=@VAa  
annual allowance 每年免税额;年积金;年度津贴;年津 ~vF.k,  
annual balance 年度余额 q*'hSt@+D  
annual disposable income 每年可动用收入 4)XN1r:  
annual estimates 周年预算 u2Rmp4]  
annual fee 年费 (:[><-h.  
annual general meeting 周年大会 zIdQ^vm8Q  
annual growth rate 年增率;每年增长率 =U,;/f  
annual long-term supplement 长期个案每年补助金 Ylo@  
annual pensionable emolument 可供计算退休金的年薪 kMI\GQW  
annual report 年报 qBCZ)JEN#U  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Sb,{+Wk  
annual return 周年报表;周年申报表;每年报税表格 RNi&OG(  
Annual Return Rules 《周年报表规则》 KTf!Pf?g  
annual review of consumer prices 每年消费物价回顾 2etlR  
annual roll-forward basis 逐年延展方式 7:1Hgj(  
annual salary 年薪 '{7A1yJnY%  
annual statement 年度报表;年度决算表 kg !@i7  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +<3tv&"  
annuitant 年金受益人 c4; `3  
annuity 年金 ]v9<^!  
annuity contract 年金合约 @aj"1 2  
annuity on human life 人寿年金 px-*uh<  
antecedent debt 先前的债项 BwL: B\  
ante-dated cheque 倒填日期支票 071w o7  
anticipated expenditure 预期开支 ]k,fEn(  
anticipated net profit 预期纯利 65<p:  
anticipated revenue 预期收入 C?E;sRr0  
anti-inflation measure 反通货膨胀措施 @${!C\([1  
anti-inflationary stance 反通货膨胀立场 FE_n+^|k<  
apparent deficit 表面赤字 ;9prsvf  
apparent financial solvency 表面偿债能力 y ruN5  
apparent partner 表面合伙人 'z!I#Y!Y  
application for personal assessment 个人入息课税申请书 BJ&>'rc  
application of fund 资金应用 if `/LJsa  
application to release as liquidator and to destruct the books of accounts and documents !XtbZ-  
申请免除清盘人职务及毁灭帐簿与文件 ~gX@2!D5k  
appointed actuary 委任精算师 3$y]#L  
appointed auditor 委任核数师;委任审计师 Z#o o8  
appointed trustee 委任的受托人 ~u3I=b  
appointer 委任人 my04>6j0  
apportioned pro rata 按比例分摊 *, {b]6v  
apportionment 分配;分摊 n P69W  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =B?uNoe  
apportionment formula 分摊方程式 @&2T0UB  
apportionment of estate duty 遗产税的分摊 UO!OO&l!  
appraisal 估价;评估 !\"C<*5  
appreciable growth 可观增长 !CsoTW9C:  
appreciable impact 显着影响  nbOMtK  
appreciable increase 可观增长 &Nec(q<  
appreciation 增值;升值 QDgOprha  
appreciation against other currencies 相对其他货币升值 _`;6'}]s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 3Um\?fj>}(  
appreciation tax 增值税 o >W}1_  
appropriation 拨款;拨用;拨付 ?j $z[_K  
appropriation account 拨款帐目 =-vk}O0C  
Appropriation Bill 拨款法案 "3\)@  
appropriation-in-aid system 补助拨款办法 +$v$P!),  
approved assets 核准资产 9VP|a-  
approved basket stock 认可一篮子证券 |Yk23\!  
approved budget 核准预算 b$B5sKQ  
approved charitable donation 认可慈善捐款 }}Q|O]e  
approved charitable institution 认可慈善机构 S&R~*  
approved currency 核准货币;认可货币 1nvs51?H  
approved estimates 核准预算 6*]Kow?  
approved estimates of expenditure 核准开支预算 Qp-nr]  
approved overseas insurer 核准海外保险人 778L[wYe  
approved overseas trust company 核准海外信托公司 >j$f$*x  
approved pooled investment fund 核准汇集投资基金 s2d;601*b  
approved provident fund scheme 认可公积金计划 9@:&E  
approved provision 核准拨款 k:d'aP3  
approved redeemable share 核准可赎回股份 -gC=%0sp\  
approved regional stock 认可地区性证券 .JH3,L"S^  
approved retirement scheme 认可退休金计划 !>2s5^JI9  
approved subordinated loan 核准附属贷款 Bp4QHv9xqL  
arbitrage 套戥;套汇;套利 KH@M & >=^  
arbitrageur 套戥者;套汇者 us5`?XeX]  
arbitrary amount 临时款项 O'!k$iJNb  
arrangement 措施;安排;协定 CBO8^M<K  
arrears 欠款 #" f:m`  
arrears of pay 欠付薪酬 Fmsg*s7w  
arrears of revenue 逾期未收税款;逾期未收的帐项 a_pkUOu6  
articles of association 组织章程;组织细则;组织章程细则 s+ 0$_&xR  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6?hv ,^  
ascertainment of profit 确定利润  Q.cxen  
"Asia Clear" “亚洲结算系统” blS*HKw  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 `;i| %$TU  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 hz )L+  
Asian Development Fund [ADF] 亚洲发展基金 u2!8'-Ai  
Asian dollar bond 亚洲美元债券 ; /EH@V|  
Asian dollar market 亚洲美元市场 R?I(f(ib   
Asian dollar rate 亚洲美元利率 Q <78< #I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gp$+Qd  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .$?s :t  
asked price 沽盘;喊价;索价;卖方报价 rl6vt*g  
assessable income 应评税入息 VT+GmS  
assessable loss 应评税亏损 i{ %~&!  
assessable profit 应评税利润 f\|33)k  
assessable value 应评税值 GR|Vwxs<@P  
assessed profit 估定利润 p 6jR,m8S  
assessed value 经评估价值 M/B_-8B_D  
assessment 评税;评定;估价;评税单 D0-C:gz  
assessment number 评税编号;估价编号 Q}]Q0'X8  
assessment of additional tax 补加税评税 =3& WH0  
assessment of performance 业绩评估;实绩评价 w8@ Ok_fj  
Assessor 评税主任 wV U(Du  
asset price bubbles 资产价格泡沫 *h]qh20t  
asset-backed securities 具资产保证的证券 N|Rlb5\  
assets accretion 资产增值 d)dIIzv  
assets and liabilities 资产与负债 HeF[H\a<  
assets betterment statement 资产递增表;资产改进表 8U=M.FFp  
assets lending 实物放款;有抵押贷款 %PyU3  
assets of the company passing on the death 死者去世时转移的公司资产 3 :f5xF  
assets pledged as security for liabilities 用作负债抵押的资产 fzw6VGTf  
assets portfolio 资产投资组合 )B8[w  
assets price 资产价格 hgsE"H<V  
assets quality 资产质素 N*@bJ*0  
assets realization 资产变现 *d(wO l5[  
assets refinancing arrangement 资产再集资安排 a{]1H4+bQ  
assets securitization 资产证券化 hBN!!a|l  
assets situated outside Hong Kong 在香港以外地方的资产 ~6@~fhu  
assets stripping 削减资产;拆卖资产 auS$B %  
assets value 资产值 AbfLV942  
assignee 承让人 Url8Z\;aM  
assignment 转让;转让书;转让契 Te5_T&1Z  
assignment of interest 权益转让 vwP516EM  
assignment of letters patent and trade mark 专利证书及商标转让 d eTUfbd'  
assignment of property 物业转让;物业转让书 qjTz]'^BpM  
assignment right 转让权 s$`evX7D  
assignor 转让人 5#:tL&q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ( 6r9y3'  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 sPbtv[bC  
associate member 附属会员 rWa7"<`p  
associated body corporate 相联法人团体 m*["  
associated company 相联公司;联属公司 M0_K%Z(zaR  
associated corporation 相联法团 spFsrB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \`4}h[  
公认会计师公会〔英国〕 DY,Sfh;tp  
Association of Futures Exchange Brokers 香港期货经纪协会 nA+[[(6  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 S: /ShT  
association of underwriters 承保人组织 l*%?C*  
assumption of control 接管 |=GRPvvi  
assurance 担保;保险;转易;转易书 pY-iz M L  
assurance of interest 权益的转易 'v\!}6  
at 19XX price 按一九XX年价格计算 Sgr<z d'b  
at a discount 按赔价计算;按贴水价格计算;打折扣 &Vl,x/  
at a premium 按溢价计算;按升水价格计算 y ?Q"-o (  
at call 通知付款;按通知 +F 5Dc  
at constant market price 按固定市价计算 2]Y (<PC  
at constant price 按固定价格计算 ,j2qY'wi  
at cost 按成本计算 !%5{jO1  
at current market price 按当时市价计算;按现时市价计算 1 w\Y ._jK  
at current price 按当时价格计算;按现时价格计算 /\Q{i#v  
at factor cost 按要素成本计算;按生产要素成本计算 QmgwIz_  
at money-of-the-day price 按付款当日价格计算 2X6y^f';\  
at or better 按指定或较佳价位〔买卖指令〕 d6(qc< /!r  
at par 按面值计算;平价 IO,kP`Wcx  
at sight 见票即付 ?J)%.~!  
at the close 按收市盘 9lny[{9  
at the opening 按开市盘 )Cx8?\/c=x  
attestation 见证;见证条款 o@ ;w!'  
at-the-money option 平价期权 R_Eu*Qu j  
attorney 受权人;受托代表人 \ fwf\&  
attornment 新拥有人承认书 )\^%w9h  
attributable profit 可归属利润 l;?.YtMg  
attributable share value 可归属股份价值 hRA.u'M  
Auckland Stock Exchange 奥克兰证券交易所 Qaagi `  
auction 拍卖 {)F-US  
auctioneer 拍卖商 i|=}zR  
audit 审计;核数 Sw(%j1uL  
Audit Commission 审计署 r$0=b -  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] TTqOAo[-Z  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 Up/1c:<J  
audit review 帐目审查 uw]e$,x?  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 {\0R[+d  
audited account 审计帐目;经审计的帐目 /:%^Vh3XF  
audited annual account 经审计的周年帐目 4"7Qz z  
audited balance sheet 经审计的资产负债表 GW}KmTa]&  
auditor 核数师;核数主任;审计师 Yh"Z@D[d  
auditor's certificate 核数师证明书;审计师证明书 /G84T,H  
auditor's report 核数师报告;审计师报告 So!1l7b  
Aussie bond 澳元债券 hvpn=0@ M  
austerity budget 紧缩预算 P,wFib^1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 XY%8yII6  
Australia All Ordinaries Index 澳洲所有普通股票指数 iUl{_vb  
Australian Dollar [AUD] 澳元 XFBk:~}sI  
Australian Options Market 澳大利亚期权市场 oWJ}]ip  
Australian Securities Commission 澳洲证券事务监察委员会 YQ?|Vb U  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 gg8T],s1!a  
Australian Stock Exchange 澳大利亚证券交易所  W#??fae  
Austrian Schilling [ATS] 奥地利先令 kZn!]TseN  
authentication 认证;鉴证 }Efp{E  
authority to purchase 委托购买证;委购书 O4-UVxv}  
authorization 认可;核准;授权;授权书 q F}5mUcZ4  
authorization by direction 指示授权 rj{'X  /  
authorization by instruction 指令授权 pX*mX]  
authorization by warrant 令状授权 ]Q,RVEtKp  
authorization of unit trust 单位信托的认可 h` n>6I  
authorized agent 指定代理人 gc(1,hv  
authorized capital 法定资本 fWLsk  
authorized clerk 出市员 ` D4J9;|;]  
authorized dealer 认可交易商 kfmIhHlYQ  
authorized financial institution 认可财务机构 ^5GS !u"  
authorized fund 认可基金 ,lN!XP{M6w  
authorized fund house 获授权的基金公司;认可基金公司 O|gb{  
authorized institution 认可机构 DR=>la}!  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 89 SsSb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 r Ssv^W+  
authorized insurer 获授权保险人;获认可承保人 k $+&  
authorized investment 特准投资项目 G\P*zz Sq  
authorized person 获授权人 S>H W`   
authorized representative 获授权代表 {= z%( '^  
authorized share capital 法定股本 s )To#  
automated quotation system 自动报价系统 1pz6e8p:m  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] hSg: Rqnk  
自动交易系统〔香港期货交易所有限公司〕 v}cm-_*v  
automatic adjustment mechanism 自动调整机制 `zep`j&8^  
automatic adjustment system 自动调整系统 8 3<kaeu,^  
Automatic Clearing House 自动票据交换所 i[YYR,X|  
automatic exchange rates accumulation system 自动化汇率累集系统 V<d'psb 6  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cBm3|@7  
automatic teller machine [ATM] 自动柜员机 `Cb$8;)z  
autopay 自动转帐 f[ER`!  
available assets 可用资产 tv;3~Y0i  
available fiscal reserve 现存财政储备 -7+Fb^"L  
available profit 可用利润 X^@d@xU4v  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 }B]FHpi  
average 平均;平均数;海损 pXQ&2s$  
average basic salary 平均基本薪金 ^Jkj/n'  
average consumer expenditure 平均消费开支;一般消费开支 -D V;{8U4  
average cost 平均成本 xt`znNN  
average cost of land production 增辟土地平均成本 Ezml LFp.  
average daily turnover 平均每日成交额 Ni0lj:  
average daily wage rate 平均每日工资率 b UWtlg  
average expenditure pattern 平均开支模式 p=r{ODw#3  
average growth rate 平均增长率 5-&P4  
average net fixed assets 固定资产平均净值 | _S9U|  
average of relatives 相对价格平均数 C8{CKrVE  
average price 平均价格 RF6|zCWuI  
average propensity to consume 平均消费倾向;一般消费倾向 Dxu )by  
average propensity to save 平均储蓄倾向;一般储蓄倾向 -> <_J4  
average rate 平均率 T]i~GkD\  
average revenue 平均收入;平均收益 2.:b   
average stock 平均库存;平均存货 f<zh-Gq  
average yearly rent 平均年租 B! -W765Y  
avoidance of double taxation 避免双重课税 |L+GM"hg  
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 )<Yy.Z_:DC  
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