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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: }rO4b>J  
A share A股;甲类股份 8z/^Ql  
abatement of tax 减税;减扣免税额 ZM|>Va/X  
ABN AMRO Bank N.V. 荷兰银行 b%oma{I=.c  
above-the-line expenditure 线上项目支出;经常预算支出 etTuukq_Z  
above-the-line receipt 线上项目收入;经常预算收入 50I6:=@\\  
ABSA Asia Limited 南非联合亚洲有限公司 mceSUKI;L  
absolute change 绝对数值变更 Ce:R p?  
absolute expenditure 实际开支 aLsGden|  
absolute guideline figure 绝对准则数字 Ix(4<s  
absolute interest 绝对权益 dHp6G^Y  
absolute order of discharge 绝对破产解除令 L1F){8[  
absolute profit margin 绝对利润幅度 BbU&e z8P  
absolute value 实值;绝对值 ADR`j;2  
absolutely vested interest 绝对既得权益 [")0{LSA=  
absorbed cost 已吸收成本;已分摊成本 l w%fY{  
absorption 吸收;分摊;合并 kkJg/:g  
absorption rate 吸收率;摊配率;分摊率 jV<LmVcZY  
ACB Finance Limited 亚洲商业财务有限公司 rW`F|F%  
acceptable form of reciprocity 合理的互惠条件 UoLO#C0i  
acceptable rate 适当利率;适当汇率 #e|eWi>  
acceptance agreement 承兑协议 iEU(1?m2-  
acceptance for honour 参加承兑 Etl7V  
acceptor 承兑人;接受人;受票人 '@fk(~|  
acceptor for honour 参加承兑人 &>s(f-\8  
accident insurance 意外保险 >)N#n`  
Accident Insurance Association of Hong Kong 香港意外保险公会 TuF:m"4  
accident insurance scheme 意外保险计划 5=?&q 'i  
accident year basis 意外年度基准 ] !A;-m  
accommodation 通融;贷款 K[ \z'9Q  
accommodation bill 通融票据;空头票据 hV,3xrm?P  
accommodation party 汇票代发人 *jJ62-o  
account balance 帐户余额;帐户结余 ,h>w%  
account book 帐簿 kEXcEF_9P  
account collected in advance 预收款项 p0tv@8C>  
account current book 往来帐簿 Z ZiS$&NK8  
account of after-acquired property 事后取得的财产报告 )`Fr*H3{  
account of defaulter 拖欠帐目 q6ikJ8E8b  
account payable 应付帐款 S1B/ClKWq  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Gg!))I+  
account receivable 应收帐款 jNyC%$  
account receivable report 应收帐款报表 .Yf h*  
account statement 结单;帐单;会计财务报表 9.@(&  
account title 帐户名称;会计科目 fC-^[Af)  
accountant's report 会计师报告 jqLyX  
Accountant's Report Rules 会计师报告规则 RhJ<<T.2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 D3K`b4YV  
Accounting Arrangements 《会计安排》 6 %=BYDF  
accounting basis 会计基础 JxvwquI  
accounting by Official Receiver 破产管理署署长呈交的帐目 tS9m8(Hr%Q  
Accounting Circular 《会计通告》 1y@-  
accounting class 会计类别 H,I}R  
accounting date 记帐日期;会计结算日期 z=fag'fzM  
accounting for money 款项核算 -?]ltn9!  
Accounting Officer 会计主任 lvN{R{7 >  
accounting period 会计报告期;会计期 oby*.61?5l  
accounting policy 会计政策;会计方针 ;+jp,( 7  
accounting practice 会计惯例 {jVFlKP>  
accounting principle 会计准则 \8$`:3,@  
accounting record 会计记录 C=]3NB>Jc  
accounting report 会计报告 =;`YtOL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 w %zw+E  
Accounting Society of China 中国会计学会 F9<OKcXH  
accounting statement 会计报表 Ya_6Zd4O  
accounting system 会计制度;会计系统 roA1= G\Q  
accounting transaction 会计事项;帐务交易 OMZT\$9yT  
accounting treatment 会计处理 4tC_W!?$t  
accounting year 会计年度 g}D$`Nx:  
accretion 增值;添加 N<{ `n;  
accrual 应计项目;应累算数目 BmM,vllO  
accrual basis 应计制;权责发生制 7^iAc6QSy3  
accrual basis accounting 应计制会计;权责发生制会计 xL BG}C  
accrue 应累算;应计 q)~qd$yMS  
accrued benefit 应累算利益 `u}x:f !  
accrued charges 应计费用  #.><A8J  
accrued cumulative preference share dividend 应累算的累积优先股股息 9?:S:Sq  
accrued expenses 应累算费用 nx4aGS"F:  
accrued interest payable 应付利息;应计未付利息 \fhT#/0N  
accrued interest receivable 应收利息;应计未收利息 S?{5DxilO  
accrued right 累算权益 ep?0@5D}]  
accruing profit 应累算的利润 xHG oCFB  
accumulated fiscal reserve 累积财政储备 n~ql]Ln  
accumulated profit 累积利润;滚存溢利 [v`4OQF/  
accumulated reserve 累积储备 \1!k)PZdTW  
accumulation of surplus income 累积收益盈余 ;1dz?'%V  
acquired assets 既得资产 \PFx# :-c  
acquisition 收购;购置;取得 |W <:rT  
acquisition cost 购置成本 /Ow?nWSt  
acquisition expenses 购置费用 KRtu@;?  
acquisition of 100% interest 收购全部股权 93J)9T  
acquisition of control 取得控制权 }*'ha=`J  
acquisition of fixed assets 购置固定资产 4yA`);r62  
acquisition of shell “买壳” 6+5Catsn  
acquisition price 收购价 Z]Y4NO;  
act of God 天灾 ]Rye AJ3  
acting partner 执事合伙人 caP  
active market 买卖活跃的市场;交投畅旺的市场;旺市 |z'?3?,~  
active partner 积极参与的合伙人 j+9 S  
active trading 交投活跃 m\f_u*  
actual circulation 实际流通 r83~o/T@  
actual cost 实际成本 !7oy%{L  
actual expenditure 实际开支;实际支出 {X$Mwqhpp;  
actual income 实际入息;实际收入;实际收益  SoX V  
actual market 现货市场 mig3.is  
actual price 现货价;实际价格 X W)A~wPBs  
actual profit 实际利润 =5`@:!t7  
actual quotation 实盘;实际价位;实际报价 /)1-^ju  
actual year basis 按实际年度计算 TJpv"V  
actuals 实货 K5>:Wi Y  
actuarial investigation 精算调查 @QG1\W'  
actuarial principle 精算原则 Lm|X5RVq  
actuarial report 精算师报告 X2[cR;;'  
Actuarial Society of Hong Kong 香港精算学会 KV_Ga8hs  
actuarial valuation 精算师估值 @"8QG^q8de  
actuary 精算师 DKl7|zG4  
ad referendum agreement 暂定协议;有待覆核的协定 }/spo3,6  
ad valorem duty 从价税;按值征税 BcLt95;.\  
ad valorem duty system 从价税制 F 29AjW86  
ad valorem fee 从价费 ?U08A{ c  
ad valorem tariff 从价关税 Xt =bc  
additional allowance 额外免税额 %B*dj9n^q  
additional amount for unexpired risk 未过期风险的额外款额 2-0cB$W+  
additional assessable profit 补加应评税利润 )^H9C"7T  
additional assessment 补加评税 B: ~;7A\  
additional commitment 额外承担 \NU [DHrMP  
additional commitment vote 额外承担拨款 l;A_Aii(  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 m;f?}z_\$  
additional dependent parent allowance 供养父母额外免税额 }qhK.e  
additional provision 额外拨款 5$U>M  
additional stamp duty 附加印花税 j\f$r,4  
additional tax 补加税罚款;补加税款 *]WXM.R8  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 LFyceFbm  
adjudged bankrupt 被裁定破产 F5+_p@ !i  
adjudicated bankrupt 裁定破产人 Zk UuniO  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 uR@`T18  
adjudication of bankruptcy 裁定破产;宣告破产 Qiw4'xQm  
adjudication of insolvency 裁定无力偿还债务 q}$=bR1+  
adjusted actual 经调整的实数;调整后的实数 9D{).f0  
adjusted current assets 经调整的流动资产;调整后的流动资产 #@^w>D6W  
adjusted figure 经调整的数字;调整后的数额 gF6j6  
adjusted liabilities 经调整的负债;调整后的负债 j7#GqVS'  
adjusted loss 经调整的亏损;调整后的亏损 i@5%d!J  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 c)MR+'d\WO  
adjusted profit 经调整的利润;调整后的利润 ]Cn*C{  
adjusted surplus 经调整的盈余额;调整后的盈余额 r)(BT:2m  
adjusted value 经调整的价值;调整后的价值 X'7S|J6s  
adjustment 调整;修订;理算〔保险〕 =zeLs0s;  
adjustment centre 调剂中心 1 \*B.  
adjustment lag 调整过程的时间差距;调整时差 6 v^  
adjustment mechanism 调整机制 qLi9ym, ]  
adjustment of loss 亏损调整 \.P}`Bpa  
adjustment process 调整过程;调整程序 1lyOp   
adjustment range 调整幅度 I<./(X[H:#  
administered exchange rate 受管制汇率 ^r*%BUU9]%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w"agn}CK  
administration expenses 行政费用 / 7XdV  
administration fee 手续费;行政费 ~e77w\Q0  
administration in bankruptcy 破产管理 QX.6~*m1  
administration order 遗产管理令 %K'*P56  
administrator 管理人;遗产管理人 C'/M/|=Q#  
administrator of the estate 遗产管理人 _SC  
admission of debt 债项承认书 ?vn 0%e868  
admission of proof 接纳债权证明 1{x~iZa  
advance 放贷款项;垫付款项;预支款项;预付款项 ZT"|o\G^Q  
advance account 暂支帐目;预付款帐户 Q\#{2!I  
advance compensation 预付补偿金 6'Yn|A  
advance from shareholder 股东垫款 )_*a7N!  
advance pending reimbursement 预支以待日后付还 |sqo+E  
advanced economy 先进经济体系 Mp"ci+Iu  
advancement 预付;预付财产 =+}}Sv2  
advances warrant 垫款令 2~WFLD  
advancing 贷出 _$\5ZVe  
adverse balance 逆差 RyOT[J  
adverse exchange 逆汇 b2X'AHK S  
advertisement addressed to shareholders 在报章刊登的致股东通告 P^3m:bE]  
advice for collection 托收通知书 8o7]XZE=)  
advice of drawing 提款通知书;汇票通知书 -*hb^MvP  
advice of payment 付款通知 Di<J6xu  
Advisory Committee [Securities and Futures Commission] `JWYPsWk  
谘询委员会〔证券及期货事务监察委员会〕 >Ug?O~-  
Advisory Committee on Diversification 经济多元化谘询委员会 w<~<(5mM5;  
affidavit 誓章;遗产申报誓章 &1E~ \8U  
affidavit of no receipt 述明无收款的誓章 MIlCUk  
affiliate 联号;联营公司;附属公司 XDdcq]*|  
affiliated company 附属公司;联号;联营公司 O%K?l}e  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 @=NVOJy}c  
affordability 负担能力 =HV-8C]  
African Development Bank [AfDB] 非洲开发银行 `)=A !x y  
after-acquired property 事后取得的财产 f:[d]J|  
after-hours dealing 市后交易 HS6Imi  
after-tax profit 税后盈利;税后利润;税后溢利 NnLhJPh  
agency agreement 代理协议 2Cd --W+=  
agency expenses 代理机构的开支 6"Lsui??  
agency fee 代理费 ~26s7S}  
Agency Law 《代理法》 FK@ f'  
agent 代理人;承销人 AIl$qPKj&  
agent of company 公司代理人  pO/SV6N  
agent's fee 代理人费;经纪费 vbA7I<;  
aggregate 总计;总数;总体数字 A2|o=mOH  
aggregate amount 总款额;总额 \gp,Txueb  
aggregate assets and liabilities 总体资产与负债 AO}i@YJth  
aggregate at constant price 按固定价格计算的总体数字 _Hd1sx  
aggregate demand 总需求 $]%<r?MUb-  
aggregate gross position 总持仓量 N=Uc=I7C  
aggregate limit 总限额 -S,ir  
aggregate of salaries tax 合计薪俸税 Ukx/jNyYv  
aggregate performance 总体表现;总体业绩 Ztyv@z'/Z  
aggregate supply 总体供应 qBBYckS.  
aggregate surplus 总盈余 I#S~  
aggregate total 整体总额 !q-:rW? c  
aggregate value 总值;合计价值 762o~vY6$  
aggregated basis 合计基准 -?aw^du  
aggregated net chargeable income 合计应课税入息实额 "zedbJ0  
aggregation 合并计算;合计;总和 k>:/D  
aggregation of incomes of husband and wife 夫妇入息合并计算 nI*(a:  
aggregation of property 财产的总和 W7*_T]  
agio 差价;贴水 ^3WIl ]  
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》 %on9C`/  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 9xK4!~5V  
《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》 qX p,d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1akD]Z  
《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》 YMj7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment )&Kn (l)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 +e0dV_T_>  
agreement for a settlement 授产协议 | or 8d>,  
agreement for assignment 转让协议 T$n>7X-r  
agreement for sale 售卖协议;买卖协议 wWJQ ~i?  
agreement for sale and purchase 买卖协议 %Rd~|$@>x  
agreement for the payment of interest 支付利息协议 CRc!|?  
agreement for the repayment of money 还款协议 xH"W}-#[  
agreement of reinsurance 再保险协议 f/0v' Jt  
Agricultural Bank of China 中国农业银行 Siz!/O!'  
air passenger departure tax 飞机乘客离境税 eg$5z Z  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {{.sEi*  
airport tax 机场税 Y( 1L>4  
alcohol duty 酒精税 z;bH<cQ  
alienation 让与;让渡;转让 ~'^!udF-  
alimony 生活费;赡养费 :7$\X[  
All Ordinaries Index [AOI] 所有普通股指数 `R=a@DQ  
all risks 全险;综合险 {DEzuU  
All Sales Record for Stock Market 《股票市场成交报告》 wR Xn9  
Allied Capital Resources Limited 新联财务有限公司 t<!+b@l5  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 YQ8j  
allocation letter 拨款信件 ]]J#7L#  
allocation of fund 分配款项;预留款项 h/ LR+XX!  
allocation of profit 利润分配;溢利分配 io t.E%G  
allocation warrant 拨款令 RwAbIXG{0  
allotment 分配;配股 9C557$nS^  
allotment notice 股份配售通知;配股通知 9n>$}UI\  
allotment of shares 股份分配 O)R7t3t  
allowable 可获宽免;免税的 y wW-p.  
allowable business loss 可扣除的营业亏损 >/TB_ykb  
allowable expenses 可扣税的支出 `ICcaRIN8I  
allowance 免税额;津贴;备抵;准备金 gx!*O<|e4  
allowance for debts 债项的免税额 f?=r3/AO  
allowance for depreciation by wear and tear 耗损折旧免税额 $6:XsrV\a  
allowance for funeral expenses 殡殓费的免税额 wJ80};!  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 vQ-i xh  
allowance for repairs and outgoings 修葺及支出方面的免税额 e9~cBG|  
allowance to debtor 给债务人的津贴 Y!++C MzU  
alteration of capital 资本更改 Y<p zy8z  
alternate trustee 候补受托人 pu/m8  
amalgamation 合并 <a8#0ojm  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WF ?/GN  
ambit of charges 征税范围;收费范围 O`wYMng)  
amended valuation 经修订的估值 qDby!^ryc  
American Commodities Exchange 美国商品交易所 n0rerI[R  
American Express Bank Limited 美国运通银行 S2J#b"Y  
American Stock Exchange 美国证券交易所 fKL'/?LD]  
amortization 摊销 )"(V*Z  
amount due from banks 存放银行同业的款项 GXOFk7>  
amount due from banks abroad 存放海外银行同业的款项 ps"/}u l  
amount due from holding companies 控股公司欠款 to99 _2  
amount due from local banks 存放本港银行同业的款项 sg3h i"Im  
amount due to banks 银行同业的存款 w1wXTt  
amount due to banks abroad 海外银行同业的存款 k~0#'I9  
amount due to holding companies 控股公司存款 u^`eKak"l  
amount due to local banks 本港银行同业的存款 OJMvn'y  
amount due to outport banks 外埠银行同业的存款 R&6n?g6@/V  
amount for note issue 发行纸币的款额 N4I^.k<-A  
amount of bond 担保契据的款额 <A#5v\{.;~  
amount of consideration 代价款额 KqN!?anPr  
amount of contribution 供款数额 =ud `6{R  
amount of indebtedness 负债款额  M*d-z  
amount of principal of the loan 贷款本金额 kRmj"9oA  
amount of rates chargeable 应征差饷数额 #V<`U:.  
amount of share capital 股本额 wn &$C0  
amount of sums assured 承保款额 HA$Y1}  
amount of variation 变动幅度 +?qf`p.{  
amount of vote 拨款数额 >$2E1HW.  
amount payable 应付款额 ]UK`?J=t2g  
amount receivable 应收款额 :&Qb>PH[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9aTL22U?  
analysis 分析 6 0`+ 9(^  
ancillary risk 附属风险 C= >B_EO  
annual account 周年帐目;周年帐目报表;年度决算;年结 J1.qhy>  
annual accounting date 年结日期 *Y8XP8u/  
annual allowance 每年免税额;年积金;年度津贴;年津 jMK3T  
annual balance 年度余额 HDyQzCG,  
annual disposable income 每年可动用收入 48wDf_<f5=  
annual estimates 周年预算 YV*b~6{d  
annual fee 年费 ?sV[MsOsC  
annual general meeting 周年大会 6dF$?I&  
annual growth rate 年增率;每年增长率 D ~Z=0yD  
annual long-term supplement 长期个案每年补助金 [!^cd%l  
annual pensionable emolument 可供计算退休金的年薪 a*V9_Px$&  
annual report 年报 D^|jZOJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 Uf# PoQ!y  
annual return 周年报表;周年申报表;每年报税表格 'KSa8;:=C  
Annual Return Rules 《周年报表规则》 T'hml   
annual review of consumer prices 每年消费物价回顾 P?uf?{  
annual roll-forward basis 逐年延展方式 8|w-XR  
annual salary 年薪 $9G3LgcS  
annual statement 年度报表;年度决算表 O'fk&&l  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 |-|jf  
annuitant 年金受益人 .\$Wy$ d  
annuity 年金 d&hD[v  
annuity contract 年金合约 L*P_vCC  
annuity on human life 人寿年金 }qG#N  
antecedent debt 先前的债项 _HwpPRVP/  
ante-dated cheque 倒填日期支票 ]22C )<  
anticipated expenditure 预期开支 qc3~cH.@  
anticipated net profit 预期纯利 :#WEx_]  
anticipated revenue 预期收入 >b'w'"  
anti-inflation measure 反通货膨胀措施 qB+n6y%  
anti-inflationary stance 反通货膨胀立场 fVYiwE=F  
apparent deficit 表面赤字 LaDY`u0G%  
apparent financial solvency 表面偿债能力 Gi*<~`Gr  
apparent partner 表面合伙人 P2On k l  
application for personal assessment 个人入息课税申请书 |H:<:*=6c  
application of fund 资金应用 s,w YlVYf!  
application to release as liquidator and to destruct the books of accounts and documents 9GThyY  
申请免除清盘人职务及毁灭帐簿与文件 8zAg;b [  
appointed actuary 委任精算师 9X3yp:>V  
appointed auditor 委任核数师;委任审计师 T: U4:"  
appointed trustee 委任的受托人 G[#.mD{k  
appointer 委任人 r]9e^  
apportioned pro rata 按比例分摊 TaOOq}8c#  
apportionment 分配;分摊 )Lb72;!?  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 IK3qE!,&U  
apportionment formula 分摊方程式 @.k5MOn  
apportionment of estate duty 遗产税的分摊 P 4QkY#v  
appraisal 估价;评估 lDC}HC  
appreciable growth 可观增长 NS Np  
appreciable impact 显着影响 >=Jsv  
appreciable increase 可观增长 prUHjS  
appreciation 增值;升值 85} ii{S  
appreciation against other currencies 相对其他货币升值 8hZwQ[hr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 q8/ihA6:  
appreciation tax 增值税 ms7SoY bSu  
appropriation 拨款;拨用;拨付 <^Nk.E  
appropriation account 拨款帐目 R3?:\d{  
Appropriation Bill 拨款法案 H-Pq!9[DB  
appropriation-in-aid system 补助拨款办法 AQe!Sqg'  
approved assets 核准资产 lj*8mS/;h  
approved basket stock 认可一篮子证券 l]$40 j  
approved budget 核准预算 } %+qP +O\  
approved charitable donation 认可慈善捐款 U%q:^S%#eG  
approved charitable institution 认可慈善机构 WV2~(/hX&  
approved currency 核准货币;认可货币 Wk}D]o0^@  
approved estimates 核准预算 O] H=s  
approved estimates of expenditure 核准开支预算 _#FIay\ahB  
approved overseas insurer 核准海外保险人 p'80d:  
approved overseas trust company 核准海外信托公司 E3f9<hm   
approved pooled investment fund 核准汇集投资基金 EMh r6</  
approved provident fund scheme 认可公积金计划 TMww  
approved provision 核准拨款 { UOhVJy  
approved redeemable share 核准可赎回股份 V}SyD(8~  
approved regional stock 认可地区性证券 [^M|lf   
approved retirement scheme 认可退休金计划 l DnMjK\M  
approved subordinated loan 核准附属贷款 Z:|9N/>T  
arbitrage 套戥;套汇;套利 VJg,~lQN#t  
arbitrageur 套戥者;套汇者 S*g`d;8gV  
arbitrary amount 临时款项 UQ~4c,  
arrangement 措施;安排;协定 AFm,CINa  
arrears 欠款 x{Sd P$  
arrears of pay 欠付薪酬 }%x}fu#  
arrears of revenue 逾期未收税款;逾期未收的帐项 gD6tHg>_  
articles of association 组织章程;组织细则;组织章程细则 ;R!*I%  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Ft) lp>3gv  
ascertainment of profit 确定利润 HlPG3LD!  
"Asia Clear" “亚洲结算系统” yb?{LL-uy  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ]\BUoQ7I/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 # kEOKmO  
Asian Development Fund [ADF] 亚洲发展基金 [sj VRW-  
Asian dollar bond 亚洲美元债券 G'9{a'  
Asian dollar market 亚洲美元市场 JOHR mfqR  
Asian dollar rate 亚洲美元利率 (]XbPW  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 `L\)ahM  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 thptm  
asked price 沽盘;喊价;索价;卖方报价 } L <,eV  
assessable income 应评税入息 cOb4c*  
assessable loss 应评税亏损 Fu%X  
assessable profit 应评税利润 :+:6_x  
assessable value 应评税值 On&L#pf  
assessed profit 估定利润 -\Z `z}D  
assessed value 经评估价值 /EU ; ?O  
assessment 评税;评定;估价;评税单 .=XD)>$  
assessment number 评税编号;估价编号 7)J6/('  
assessment of additional tax 补加税评税 4\6: \  
assessment of performance 业绩评估;实绩评价 q^*6C[G B  
Assessor 评税主任 E/mw* c^  
asset price bubbles 资产价格泡沫 `hzrfum4  
asset-backed securities 具资产保证的证券 2tf6GX:  
assets accretion 资产增值 xnbsg!`;7W  
assets and liabilities 资产与负债 N _G4_12(  
assets betterment statement 资产递增表;资产改进表 e:OyjG5_  
assets lending 实物放款;有抵押贷款 6/6Rah!  
assets of the company passing on the death 死者去世时转移的公司资产 c 0-w6  
assets pledged as security for liabilities 用作负债抵押的资产 A,BEKjR~J  
assets portfolio 资产投资组合 -72j:nk  
assets price 资产价格 Yj|]Uff8O  
assets quality 资产质素 x2k*| =$  
assets realization 资产变现 J>%t<xYf4  
assets refinancing arrangement 资产再集资安排 aD ESr?  
assets securitization 资产证券化 O R #7"  
assets situated outside Hong Kong 在香港以外地方的资产 V7C1FV2  
assets stripping 削减资产;拆卖资产 :6lwO%=F  
assets value 资产值 yU7I;]YP  
assignee 承让人 sx5r(0Z  
assignment 转让;转让书;转让契 SY1GR n  
assignment of interest 权益转让 0^#DNq*NQ  
assignment of letters patent and trade mark 专利证书及商标转让 :<GfETIs  
assignment of property 物业转让;物业转让书 >vujZw_0>  
assignment right 转让权 jK3\K/ob(  
assignor 转让人 /\J|Uj  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 I60DUuF  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Z^# ]#f  
associate member 附属会员 ^VI,C|  
associated body corporate 相联法人团体 XlkGjjW#/J  
associated company 相联公司;联属公司 bRPO:lAy  
associated corporation 相联法团 TvQ^DZbe  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] !;dSC<   
公认会计师公会〔英国〕 F P@qh  
Association of Futures Exchange Brokers 香港期货经纪协会 \84v-VK  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ^u)rB<#BR  
association of underwriters 承保人组织 i2PZ'.sL  
assumption of control 接管 5/M ED}9C(  
assurance 担保;保险;转易;转易书 t3b@P4c \  
assurance of interest 权益的转易 -@M3Dwsi3  
at 19XX price 按一九XX年价格计算 3.vgukkk5  
at a discount 按赔价计算;按贴水价格计算;打折扣 GaBTj_3  
at a premium 按溢价计算;按升水价格计算 VT=K"`EpQ  
at call 通知付款;按通知 mxJXL":|  
at constant market price 按固定市价计算 =_PvrB2'  
at constant price 按固定价格计算 qC@Ar)T  
at cost 按成本计算 =g~j=v ,e  
at current market price 按当时市价计算;按现时市价计算 UFENy."P  
at current price 按当时价格计算;按现时价格计算 kdcQw7G  
at factor cost 按要素成本计算;按生产要素成本计算 zOGR+Gq_Z  
at money-of-the-day price 按付款当日价格计算 %0XvJF)s  
at or better 按指定或较佳价位〔买卖指令〕 S LGW:  
at par 按面值计算;平价 ?`AGF%zp  
at sight 见票即付 ."mlSW"Wm  
at the close 按收市盘 5v9Vk` 3'  
at the opening 按开市盘 M35Ax],:^  
attestation 见证;见证条款 .Yx_:h=u  
at-the-money option 平价期权 ZL_[4 Y  
attorney 受权人;受托代表人 8h.V4/?  
attornment 新拥有人承认书 ^%#grX#  
attributable profit 可归属利润 'Kz9ygZy  
attributable share value 可归属股份价值 {'R)4hL  
Auckland Stock Exchange 奥克兰证券交易所 'jvpNn  
auction 拍卖 rWQY?K@  
auctioneer 拍卖商 8Xn!Kpa  
audit 审计;核数 9.&mz}q  
Audit Commission 审计署 f z}?*vPW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] :a3 xvN-l  
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〕 - k`.j  
audit review 帐目审查 "C74  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 =|SdVv   
audited account 审计帐目;经审计的帐目 4# )6.f~  
audited annual account 经审计的周年帐目 &ao(!/im  
audited balance sheet 经审计的资产负债表 MzTW8  
auditor 核数师;核数主任;审计师 ;>ozEh#8w  
auditor's certificate 核数师证明书;审计师证明书 s".HEP~]=  
auditor's report 核数师报告;审计师报告 ,W*H6fw+  
Aussie bond 澳元债券 1 Z[f {T)  
austerity budget 紧缩预算 9B/1*+ M  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Mqv[XHfB  
Australia All Ordinaries Index 澳洲所有普通股票指数 _x %1F  
Australian Dollar [AUD] 澳元 *Km7U-BG  
Australian Options Market 澳大利亚期权市场 w>979g  
Australian Securities Commission 澳洲证券事务监察委员会 '*R%^RK  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4%_M27bu[  
Australian Stock Exchange 澳大利亚证券交易所 g`?:=G:a*  
Austrian Schilling [ATS] 奥地利先令 X9XI;c;b-  
authentication 认证;鉴证 [,g~m9  
authority to purchase 委托购买证;委购书 sN/+   
authorization 认可;核准;授权;授权书 l [%lE  
authorization by direction 指示授权 (E!!pz  
authorization by instruction 指令授权 Z'M`}3O  
authorization by warrant 令状授权 YYUe)j{T  
authorization of unit trust 单位信托的认可 #Ufo)\x  
authorized agent 指定代理人 213\ehhG<  
authorized capital 法定资本 >Ko[Xb-8^_  
authorized clerk 出市员 9_huI'"p  
authorized dealer 认可交易商 m{(+6-8|m  
authorized financial institution 认可财务机构 NP_?f%(  
authorized fund 认可基金 K ,isjh2  
authorized fund house 获授权的基金公司;认可基金公司 `|Fp^gM  
authorized institution 认可机构 Ceg!w#8Z,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 "s_Z&  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 kGHC]Fb)  
authorized insurer 获授权保险人;获认可承保人 |_zO_Frtp  
authorized investment 特准投资项目 bd \=h1  
authorized person 获授权人 O#_x)13  
authorized representative 获授权代表 ([LIjaoi  
authorized share capital 法定股本 b{&FuvQg2  
automated quotation system 自动报价系统 '3;v] L?G  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2 ZG@!Y|  
自动交易系统〔香港期货交易所有限公司〕 <Ar$v'W=F{  
automatic adjustment mechanism 自动调整机制 Yx%bn?%;&  
automatic adjustment system 自动调整系统 !B^K[2`)N  
Automatic Clearing House 自动票据交换所 1"]P`SY$r  
automatic exchange rates accumulation system 自动化汇率累集系统 wahZK~,EaY  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 rFu ez$  
automatic teller machine [ATM] 自动柜员机 -s"0/)HD  
autopay 自动转帐 !7 _\P7M  
available assets 可用资产 }5n  
available fiscal reserve 现存财政储备 IZNOWX|Z;  
available profit 可用利润 >D _F!_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 &drFQ|  
average 平均;平均数;海损 WS,7dz  
average basic salary 平均基本薪金 A 's-'8m  
average consumer expenditure 平均消费开支;一般消费开支 nSS=%,?  
average cost 平均成本 V4K'R2t  
average cost of land production 增辟土地平均成本 f)6))  
average daily turnover 平均每日成交额 -dRFA2 Y  
average daily wage rate 平均每日工资率 M-MKk:o  
average expenditure pattern 平均开支模式 A3R#z]Ub  
average growth rate 平均增长率 hbfq]v*X  
average net fixed assets 固定资产平均净值 Zb(t3I>n  
average of relatives 相对价格平均数 srmKaa|  
average price 平均价格 I}.i@d'O  
average propensity to consume 平均消费倾向;一般消费倾向 S; /. %  
average propensity to save 平均储蓄倾向;一般储蓄倾向 d3^7ag%  
average rate 平均率 YfDWM7x7,  
average revenue 平均收入;平均收益 wNDbHR  
average stock 平均库存;平均存货 kb #^lO  
average yearly rent 平均年租 >"d?(@PJ  
avoidance of double taxation 避免双重课税 oln<yyDs   
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 =8JB8ZFP  
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