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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: 7K}Sk  
A share A股;甲类股份 K/+w6d  
abatement of tax 减税;减扣免税额 %b(non*  
ABN AMRO Bank N.V. 荷兰银行 {Tym#  
above-the-line expenditure 线上项目支出;经常预算支出 }Qo:;&"3  
above-the-line receipt 线上项目收入;经常预算收入 Dt p\ T|)  
ABSA Asia Limited 南非联合亚洲有限公司 iPoDesp  
absolute change 绝对数值变更 (>gAnebN L  
absolute expenditure 实际开支 ^GN|}W  
absolute guideline figure 绝对准则数字 3~Vo]wv  
absolute interest 绝对权益 8I*WVa$l  
absolute order of discharge 绝对破产解除令 l~9P4 ,  
absolute profit margin 绝对利润幅度 VvTs87  
absolute value 实值;绝对值 .}zpvr8YP  
absolutely vested interest 绝对既得权益 M,nLPHgK  
absorbed cost 已吸收成本;已分摊成本 X6lR?6u%|  
absorption 吸收;分摊;合并 M<x W)R  
absorption rate 吸收率;摊配率;分摊率 W2\ Q-4D  
ACB Finance Limited 亚洲商业财务有限公司 TWFi.w4pY  
acceptable form of reciprocity 合理的互惠条件 ^@0-E@ {c  
acceptable rate 适当利率;适当汇率 +r 2\v  
acceptance agreement 承兑协议 WSPlM"h  
acceptance for honour 参加承兑 hWqI*xSaJ  
acceptor 承兑人;接受人;受票人 1Ev#[FOc  
acceptor for honour 参加承兑人 t/9,JG  
accident insurance 意外保险 y 2v69nu~q  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~Q)137u]P  
accident insurance scheme 意外保险计划 8!uqR!M<C  
accident year basis 意外年度基准  'WW['  
accommodation 通融;贷款 .^J7^ Ky,  
accommodation bill 通融票据;空头票据 t!"XQ$g'  
accommodation party 汇票代发人 yAt,XG3  
account balance 帐户余额;帐户结余 \.7O0Q{  
account book 帐簿 E5}wR(i,4  
account collected in advance 预收款项 l;gj],*  
account current book 往来帐簿 NFQR  
account of after-acquired property 事后取得的财产报告 "L p"o  
account of defaulter 拖欠帐目 =Nj58l  
account payable 应付帐款 L?c7M}vV  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 fm%1vM$[J  
account receivable 应收帐款 Cyw cJ  
account receivable report 应收帐款报表 VD*xhuy$k  
account statement 结单;帐单;会计财务报表 ?NL>xMA  
account title 帐户名称;会计科目 w/(hEF '  
accountant's report 会计师报告 ]8i2'x  
Accountant's Report Rules 会计师报告规则 j 4B|ktf  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^YLpZoo  
Accounting Arrangements 《会计安排》 }m6j6uAR6)  
accounting basis 会计基础 =<M7t*!  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]%K 8  
Accounting Circular 《会计通告》 pWwB<F  
accounting class 会计类别 bl)iji`]  
accounting date 记帐日期;会计结算日期 ped3}i+|]  
accounting for money 款项核算 !hJ% :^ xL  
Accounting Officer 会计主任 JyBsOC3  
accounting period 会计报告期;会计期 LBlaDw  
accounting policy 会计政策;会计方针 mf>cv2+  
accounting practice 会计惯例 > CPJp!u  
accounting principle 会计准则 L8FLHT+R-  
accounting record 会计记录 Ih!D6  
accounting report 会计报告 "c  S?t  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 %7$oig\wE  
Accounting Society of China 中国会计学会 \5wC&|WEB  
accounting statement 会计报表 !PfIe94{`  
accounting system 会计制度;会计系统 ir4uy  
accounting transaction 会计事项;帐务交易 n./onv  
accounting treatment 会计处理 E Fx@O  
accounting year 会计年度 y ~ A]  
accretion 增值;添加 tilL7  
accrual 应计项目;应累算数目 79>8tOuo  
accrual basis 应计制;权责发生制 +r+H`cT@  
accrual basis accounting 应计制会计;权责发生制会计 b7:B[7yK.x  
accrue 应累算;应计 I+Q`i:\,q  
accrued benefit 应累算利益 :X`Bc"  
accrued charges 应计费用 =m4_8)-8u  
accrued cumulative preference share dividend 应累算的累积优先股股息 '42P=vzo  
accrued expenses 应累算费用 om"q[Tudc  
accrued interest payable 应付利息;应计未付利息 m*h, <,}-+  
accrued interest receivable 应收利息;应计未收利息 @42!\1YT  
accrued right 累算权益 dpBG)Xzoyv  
accruing profit 应累算的利润 4K@`>Y5g*  
accumulated fiscal reserve 累积财政储备 Z81{v<c;  
accumulated profit 累积利润;滚存溢利 ]byj[Gd  
accumulated reserve 累积储备 q >9F21W  
accumulation of surplus income 累积收益盈余 [p +h b  
acquired assets 既得资产 XMM@EN  
acquisition 收购;购置;取得 jF'azlT  
acquisition cost 购置成本 {GS7J  
acquisition expenses 购置费用 L}&U%eD  
acquisition of 100% interest 收购全部股权 }xl @:Qo  
acquisition of control 取得控制权 nJTV@m XVq  
acquisition of fixed assets 购置固定资产 .>-`2B*/  
acquisition of shell “买壳” G B+U>nf  
acquisition price 收购价 *q%)q  
act of God 天灾 VxOrrs7Z  
acting partner 执事合伙人 &\\iD :J  
active market 买卖活跃的市场;交投畅旺的市场;旺市 x0])&':!  
active partner 积极参与的合伙人 ~67L  
active trading 交投活跃 nD\ X3g `V  
actual circulation 实际流通 S-8O9  
actual cost 实际成本 [`^x;*C  
actual expenditure 实际开支;实际支出 iaR^]|7_  
actual income 实际入息;实际收入;实际收益 `j59MSuK  
actual market 现货市场 VY'#>k} }  
actual price 现货价;实际价格 A#mf*]'  
actual profit 实际利润 R{r0dK"_  
actual quotation 实盘;实际价位;实际报价 -IR9^)  
actual year basis 按实际年度计算 fN8|4  
actuals 实货 6 m5\f  
actuarial investigation 精算调查 ^Slwg|t*~P  
actuarial principle 精算原则 saH +C@_,  
actuarial report 精算师报告 B 0%kq7>g  
Actuarial Society of Hong Kong 香港精算学会 =;{vfjj  
actuarial valuation 精算师估值 n_@YKz;8  
actuary 精算师 /Xi:k  
ad referendum agreement 暂定协议;有待覆核的协定 Kfc(GL?  
ad valorem duty 从价税;按值征税 @|&P#wd.u  
ad valorem duty system 从价税制 (U/xpj}  
ad valorem fee 从价费 ;bd\XHwMUP  
ad valorem tariff 从价关税 63QSYn,t  
additional allowance 额外免税额 a$I; L  
additional amount for unexpired risk 未过期风险的额外款额 $S$%avRX  
additional assessable profit 补加应评税利润 Aa&3x~3+  
additional assessment 补加评税 5Mb1==/R  
additional commitment 额外承担 c@{,&,vsj  
additional commitment vote 额外承担拨款 bQk5R._got  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 r4O*0Q_  
additional dependent parent allowance 供养父母额外免税额 ?-O(EY1E  
additional provision 额外拨款 ^/HE_keY  
additional stamp duty 附加印花税 7581G$@ym  
additional tax 补加税罚款;补加税款 RIUJ20PfYQ  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 :yvUHx  
adjudged bankrupt 被裁定破产 {M]m cRB(  
adjudicated bankrupt 裁定破产人 >Lanuv)O  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `xkJ.,#Io  
adjudication of bankruptcy 裁定破产;宣告破产 3Gt'<E|"  
adjudication of insolvency 裁定无力偿还债务 r]'AdJFt  
adjusted actual 经调整的实数;调整后的实数 \z8TYx@  
adjusted current assets 经调整的流动资产;调整后的流动资产 `S Wf)1K  
adjusted figure 经调整的数字;调整后的数额 +MOUO$;fGt  
adjusted liabilities 经调整的负债;调整后的负债 uJG^>B?`b  
adjusted loss 经调整的亏损;调整后的亏损 LX j Tqp'  
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 &hs)}uM&$  
adjusted profit 经调整的利润;调整后的利润 GZ@!jF>!u  
adjusted surplus 经调整的盈余额;调整后的盈余额 knypSgk_  
adjusted value 经调整的价值;调整后的价值 K:P gkc  
adjustment 调整;修订;理算〔保险〕 bTKzwNx  
adjustment centre 调剂中心 '<m[  
adjustment lag 调整过程的时间差距;调整时差 9Dd/g7  
adjustment mechanism 调整机制 }6eWdm!B  
adjustment of loss 亏损调整 n$}c+1   
adjustment process 调整过程;调整程序 a2iaP  
adjustment range 调整幅度 jHB,r^:'  
administered exchange rate 受管制汇率 f7XmVCz1  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 p`{9kH1me  
administration expenses 行政费用 $,icKa   
administration fee 手续费;行政费 [HIg\N$I8C  
administration in bankruptcy 破产管理 k+-u 4W   
administration order 遗产管理令 LL-MZ~ZB  
administrator 管理人;遗产管理人 h vGb9  
administrator of the estate 遗产管理人 9VkuYm,3  
admission of debt 债项承认书 yq[C?N &N  
admission of proof 接纳债权证明 e&F,z=XJ}  
advance 放贷款项;垫付款项;预支款项;预付款项 bM8b3, }?n  
advance account 暂支帐目;预付款帐户 @8 @cpm  
advance compensation 预付补偿金 >'Nrvy%&0  
advance from shareholder 股东垫款 g9I2SdaJ  
advance pending reimbursement 预支以待日后付还 vK#xA+W  
advanced economy 先进经济体系 fCZbIt)Eh  
advancement 预付;预付财产 ~&k1P:#R  
advances warrant 垫款令 V )1SZt@x  
advancing 贷出 n?aogdK$V  
adverse balance 逆差 \I#2Mq?  
adverse exchange 逆汇 GS$OrUA  
advertisement addressed to shareholders 在报章刊登的致股东通告 XXmtpM8  
advice for collection 托收通知书 Aye!@RjM8  
advice of drawing 提款通知书;汇票通知书 p%J,af  
advice of payment 付款通知 V|xR`Q  
Advisory Committee [Securities and Futures Commission] hig^ovF  
谘询委员会〔证券及期货事务监察委员会〕 =5^L_, 4c2  
Advisory Committee on Diversification 经济多元化谘询委员会 a+zE`uY  
affidavit 誓章;遗产申报誓章 K*;=^PY  
affidavit of no receipt 述明无收款的誓章 X"8Jk 4y  
affiliate 联号;联营公司;附属公司 E'Egc4Z2=l  
affiliated company 附属公司;联号;联营公司 x1+8f2[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 _V6;`{$WK  
affordability 负担能力 F:IG3 @  
African Development Bank [AfDB] 非洲开发银行 HnioB=fc  
after-acquired property 事后取得的财产 v"_hWJ)  
after-hours dealing 市后交易 &hd+x5  
after-tax profit 税后盈利;税后利润;税后溢利 z7{b>oub('  
agency agreement 代理协议 r6 ,5&`&  
agency expenses 代理机构的开支 8Z/P<u  
agency fee 代理费 4<Bj;1*4  
Agency Law 《代理法》 kHX- AsRc  
agent 代理人;承销人 5@Ot@o  
agent of company 公司代理人 !K(0)~u  
agent's fee 代理人费;经纪费 ]_|qv1K6  
aggregate 总计;总数;总体数字 vYmRW-1Zxq  
aggregate amount 总款额;总额 FL0(q>$*8  
aggregate assets and liabilities 总体资产与负债 $+S'Boo   
aggregate at constant price 按固定价格计算的总体数字 l4hC>q$T  
aggregate demand 总需求 '!{zO" 1*  
aggregate gross position 总持仓量 K!HSQ,AC  
aggregate limit 总限额 E n{vCN  
aggregate of salaries tax 合计薪俸税 eNu `\  
aggregate performance 总体表现;总体业绩 tQz-tQg  
aggregate supply 总体供应 N\HOo-X  
aggregate surplus 总盈余 RH6qi{)i!  
aggregate total 整体总额 98Pt&C?-B  
aggregate value 总值;合计价值 a,M7Bb x  
aggregated basis 合计基准 <G\q/!@_  
aggregated net chargeable income 合计应课税入息实额 O)`R)MQ)  
aggregation 合并计算;合计;总和 2@:Go`mg  
aggregation of incomes of husband and wife 夫妇入息合并计算 5"^$3&)  
aggregation of property 财产的总和 6/.-V1*O  
agio 差价;贴水 ?$pp%  
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》 U $X"W'  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment id&;  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [)# ,~L3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Z!~~6Sq  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 CdatN$/*  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment &'c1"%*%8>  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 >UZfi u  
agreement for a settlement 授产协议 /V2 ^/`&;a  
agreement for assignment 转让协议 z~L(kf4  
agreement for sale 售卖协议;买卖协议 !95ZK.UT  
agreement for sale and purchase 买卖协议 5R/k -h^`  
agreement for the payment of interest 支付利息协议 ~WehG<p v[  
agreement for the repayment of money 还款协议 vkASp&a  
agreement of reinsurance 再保险协议 HeNg<5v%Y  
Agricultural Bank of China 中国农业银行 1nX/5z_U  
air passenger departure tax 飞机乘客离境税 vitmG'|WG  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ,>`wz^z  
airport tax 机场税 D$I7 Gz,w{  
alcohol duty 酒精税 QP >P  
alienation 让与;让渡;转让 ~H7m7  
alimony 生活费;赡养费 _rY,=h{+  
All Ordinaries Index [AOI] 所有普通股指数 :JxShF:M  
all risks 全险;综合险 m:)v>vu  
All Sales Record for Stock Market 《股票市场成交报告》 DZilK:  
Allied Capital Resources Limited 新联财务有限公司 "S_t%m&R  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ygWo9?  
allocation letter 拨款信件 iZwt,)(  
allocation of fund 分配款项;预留款项 UOy`N~\gh+  
allocation of profit 利润分配;溢利分配 O9dIobu4  
allocation warrant 拨款令 2u*o/L+  
allotment 分配;配股 o[O-|XL_  
allotment notice 股份配售通知;配股通知 F%+/j5~^  
allotment of shares 股份分配 3/@7$nV  
allowable 可获宽免;免税的 Vqb4 MWW  
allowable business loss 可扣除的营业亏损 b Zn:q[7  
allowable expenses 可扣税的支出 8uchp  
allowance 免税额;津贴;备抵;准备金 xCEEv5(5  
allowance for debts 债项的免税额 i~MCY.F  
allowance for depreciation by wear and tear 耗损折旧免税额 M`9qo8zCi  
allowance for funeral expenses 殡殓费的免税额 (w-z~#<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 co|jUDu>W  
allowance for repairs and outgoings 修葺及支出方面的免税额 O3j:Y|N@F  
allowance to debtor 给债务人的津贴 gieTkZ  
alteration of capital 资本更改 ,<d[5;7x  
alternate trustee 候补受托人 q+>{@tP9  
amalgamation 合并 m5v9:5{  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 XWf8ZZj  
ambit of charges 征税范围;收费范围 B<I%:SkF@  
amended valuation 经修订的估值 c'vxT<8fWW  
American Commodities Exchange 美国商品交易所 (es+VI2!&C  
American Express Bank Limited 美国运通银行 ic%<39  
American Stock Exchange 美国证券交易所 +=)< Su.  
amortization 摊销 }f+If{  
amount due from banks 存放银行同业的款项 l|/h4BJ'  
amount due from banks abroad 存放海外银行同业的款项 B-@6m  
amount due from holding companies 控股公司欠款 Tu?+pz`h  
amount due from local banks 存放本港银行同业的款项 SWN i@  
amount due to banks 银行同业的存款 zy"L%i  
amount due to banks abroad 海外银行同业的存款 {W)Kz_  
amount due to holding companies 控股公司存款 " 2Dz5L1v  
amount due to local banks 本港银行同业的存款 (Ub=sC  
amount due to outport banks 外埠银行同业的存款 N&]v\MjI62  
amount for note issue 发行纸币的款额 [}9sq+##  
amount of bond 担保契据的款额 \ ExM.T  
amount of consideration 代价款额 -}/u?3^-  
amount of contribution 供款数额 E5~HH($b  
amount of indebtedness 负债款额 |h\e(_G \  
amount of principal of the loan 贷款本金额 ra0:Lg'  
amount of rates chargeable 应征差饷数额 Vl%AN;o  
amount of share capital 股本额 1`^l8V(  
amount of sums assured 承保款额 aEo!yea  
amount of variation 变动幅度 o8-BTq8  
amount of vote 拨款数额 {Kx eH7S  
amount payable 应付款额 w4Qqo(  
amount receivable 应收款额 j&6,%s-M`a  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 GvF8S MO[x  
analysis 分析 '_lyoVP  
ancillary risk 附属风险 zH0%; o}  
annual account 周年帐目;周年帐目报表;年度决算;年结 [ >O4hifq  
annual accounting date 年结日期 9z$]hl  
annual allowance 每年免税额;年积金;年度津贴;年津 WS/^WxRY  
annual balance 年度余额 z\Rs?v"  
annual disposable income 每年可动用收入 3l_Ko %qS  
annual estimates 周年预算 `MA ee8u'  
annual fee 年费 J*o :RnB  
annual general meeting 周年大会 I L 'i7p  
annual growth rate 年增率;每年增长率 y>Zvose  
annual long-term supplement 长期个案每年补助金 e6z;;C@'G  
annual pensionable emolument 可供计算退休金的年薪 1P. W 34  
annual report 年报 K_{f6c<  
Annual Report on the Consumer Price Index 《消费物价指数年报》 HJhPd#xCW  
annual return 周年报表;周年申报表;每年报税表格 jL(=<R(~y  
Annual Return Rules 《周年报表规则》 -wH#B<'  
annual review of consumer prices 每年消费物价回顾  }fpK{db  
annual roll-forward basis 逐年延展方式 %6+J]U  
annual salary 年薪 orVsMT[A  
annual statement 年度报表;年度决算表 b'Pq [ )  
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.I6%Bq$  
annuitant 年金受益人 H%t/-'U?  
annuity 年金 WPygmti}Be  
annuity contract 年金合约 G~1#kg  
annuity on human life 人寿年金 P~Q5d&1SO  
antecedent debt 先前的债项 7-6Z\.-  
ante-dated cheque 倒填日期支票 &$?e D{  
anticipated expenditure 预期开支 u/Fa+S  
anticipated net profit 预期纯利 6&M $S$y  
anticipated revenue 预期收入 *:J#[ET,  
anti-inflation measure 反通货膨胀措施 '%_1eaH  
anti-inflationary stance 反通货膨胀立场 #4%4iR5%  
apparent deficit 表面赤字 .;yy= Rj  
apparent financial solvency 表面偿债能力 d)1)/Emyj  
apparent partner 表面合伙人 O<Qa1Ow7f  
application for personal assessment 个人入息课税申请书  7?-eR-  
application of fund 资金应用 )z&0 g2Am  
application to release as liquidator and to destruct the books of accounts and documents \HLI y  
申请免除清盘人职务及毁灭帐簿与文件 9!b,!#=  
appointed actuary 委任精算师 (f#QETiV  
appointed auditor 委任核数师;委任审计师 .=~beTS'Vo  
appointed trustee 委任的受托人 _IuEa\>  
appointer 委任人 },KY9w  
apportioned pro rata 按比例分摊 E1IRb':  
apportionment 分配;分摊 /%EKq+ZP  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >^LVj[.1  
apportionment formula 分摊方程式 D M(WYL{  
apportionment of estate duty 遗产税的分摊 _P 0,UgZz  
appraisal 估价;评估 %y)5:]  
appreciable growth 可观增长 8J{I6nPF  
appreciable impact 显着影响 CP_ ?DyWU  
appreciable increase 可观增长 cTu7U=%  
appreciation 增值;升值 xT70Rp(2po  
appreciation against other currencies 相对其他货币升值 %VOn;_Q*B  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 F]]np&UV.  
appreciation tax 增值税 gYVk5d|8@4  
appropriation 拨款;拨用;拨付 GE]fBg  
appropriation account 拨款帐目 Bj09?#~[  
Appropriation Bill 拨款法案 &sR=N60n  
appropriation-in-aid system 补助拨款办法 sfNXIEr^  
approved assets 核准资产 AVVL]9b_2  
approved basket stock 认可一篮子证券 A"x1MjuqLM  
approved budget 核准预算 gvvl3`S{  
approved charitable donation 认可慈善捐款 A`Q'I$fj  
approved charitable institution 认可慈善机构 '\\dh  
approved currency 核准货币;认可货币 ";E Mu(IXb  
approved estimates 核准预算 &f'\9lO  
approved estimates of expenditure 核准开支预算 O( G|fs  
approved overseas insurer 核准海外保险人 V#.;OtF]  
approved overseas trust company 核准海外信托公司 'c<vj jIg  
approved pooled investment fund 核准汇集投资基金 /%C6e )7BL  
approved provident fund scheme 认可公积金计划 _+g5;S5  
approved provision 核准拨款 "'h?O*V]u{  
approved redeemable share 核准可赎回股份 $gT+Ue|7  
approved regional stock 认可地区性证券 ?P@fV'Jo  
approved retirement scheme 认可退休金计划 ztf VXmi'  
approved subordinated loan 核准附属贷款 ^ j;HYs_  
arbitrage 套戥;套汇;套利 9PjL 4A  
arbitrageur 套戥者;套汇者 `<kHNcm  
arbitrary amount 临时款项 <8Ek-aNNt  
arrangement 措施;安排;协定 xy>wA  
arrears 欠款 Z.Lm[$/edn  
arrears of pay 欠付薪酬 _5%SYxF*y  
arrears of revenue 逾期未收税款;逾期未收的帐项 s, m+q)  
articles of association 组织章程;组织细则;组织章程细则 Yq}7x1mm  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [H;HrwM s)  
ascertainment of profit 确定利润 JIvVbI  
"Asia Clear" “亚洲结算系统” rGuhYYvK  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 []:;8fY  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $T{,3;kt  
Asian Development Fund [ADF] 亚洲发展基金 *6^|i}  
Asian dollar bond 亚洲美元债券 3#huC=zbf  
Asian dollar market 亚洲美元市场 >C y  
Asian dollar rate 亚洲美元利率 0l3v>ty  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 9;2PoW8  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 V2sWcV?  
asked price 沽盘;喊价;索价;卖方报价 !Rk1q&U5  
assessable income 应评税入息 V#[I/D  
assessable loss 应评税亏损 UMwB.*  
assessable profit 应评税利润 @%&;V(  
assessable value 应评税值 $ r|R`n=  
assessed profit 估定利润 Yh_H $uW  
assessed value 经评估价值 fiz2544  
assessment 评税;评定;估价;评税单 PxzeN6f  
assessment number 评税编号;估价编号 D5fJuT-bp  
assessment of additional tax 补加税评税 o6sL~ *hQ  
assessment of performance 业绩评估;实绩评价 E*ybf'  
Assessor 评税主任 *k==2figz  
asset price bubbles 资产价格泡沫 g]85[xz  
asset-backed securities 具资产保证的证券 )hm U/E@  
assets accretion 资产增值 Mf7Q+_!  
assets and liabilities 资产与负债 ;Q&38qI  
assets betterment statement 资产递增表;资产改进表 <GPL8D  
assets lending 实物放款;有抵押贷款 ~R/w~Kc!/A  
assets of the company passing on the death 死者去世时转移的公司资产 $V-]DD%Y  
assets pledged as security for liabilities 用作负债抵押的资产 r_p9YS@I  
assets portfolio 资产投资组合 r9z_8#cR  
assets price 资产价格 6~zR(HzV{  
assets quality 资产质素 ,\!4 A  
assets realization 资产变现 7IW:,=Zk8+  
assets refinancing arrangement 资产再集资安排 HmKvu"3  
assets securitization 资产证券化 Yao>F--?  
assets situated outside Hong Kong 在香港以外地方的资产 '<~rV  
assets stripping 削减资产;拆卖资产 w]]`/`  
assets value 资产值 d=V4,:=S  
assignee 承让人 DfwxPt#  
assignment 转让;转让书;转让契 16/+ O$#y  
assignment of interest 权益转让 `GOxFDB.  
assignment of letters patent and trade mark 专利证书及商标转让 O$u;]cg  
assignment of property 物业转让;物业转让书 2Fi>nJ  
assignment right 转让权 ~r;da9  
assignor 转让人 {dvrj<?  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 p 7IJ3YY  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 loN!&YceW  
associate member 附属会员 (1JZuR<?c  
associated body corporate 相联法人团体 3 lH#+@  
associated company 相联公司;联属公司 7 vUfA"  
associated corporation 相联法团 u{0+w\xH\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] E{gu39D  
公认会计师公会〔英国〕 y_J~n 9R  
Association of Futures Exchange Brokers 香港期货经纪协会 *bRer[7y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 !iUdej^tx  
association of underwriters 承保人组织 b9ysxuUdS  
assumption of control 接管 *}R5=r0  
assurance 担保;保险;转易;转易书 lnL&v' {  
assurance of interest 权益的转易 9qD/q?Hh$  
at 19XX price 按一九XX年价格计算 ~ z4T   
at a discount 按赔价计算;按贴水价格计算;打折扣 v:1l2Y)g  
at a premium 按溢价计算;按升水价格计算 >SpXB:wx  
at call 通知付款;按通知 x n)FE4  
at constant market price 按固定市价计算 8+Al+6d|!  
at constant price 按固定价格计算 .B*Yg<j  
at cost 按成本计算 hu~02v5  
at current market price 按当时市价计算;按现时市价计算 EquNg@25W  
at current price 按当时价格计算;按现时价格计算 {%D!~,4Ht  
at factor cost 按要素成本计算;按生产要素成本计算 `%AFKmc^;  
at money-of-the-day price 按付款当日价格计算 |57KTiiNLI  
at or better 按指定或较佳价位〔买卖指令〕 /{YUM~  
at par 按面值计算;平价 >0)E\_ u  
at sight 见票即付 g0I<Fan  
at the close 按收市盘 g! ~&PT)*  
at the opening 按开市盘 hY+3PNiI@  
attestation 见证;见证条款 2n+j.  
at-the-money option 平价期权 H^xrFXg~z  
attorney 受权人;受托代表人 $UW!tg*U&  
attornment 新拥有人承认书 heoOOP(#  
attributable profit 可归属利润 SFoF]U09  
attributable share value 可归属股份价值 vM~/|)^0sW  
Auckland Stock Exchange 奥克兰证券交易所 *E0+!  
auction 拍卖 GbUcNROr  
auctioneer 拍卖商 ^|xj.  
audit 审计;核数 }Bw=2 ~  
Audit Commission 审计署 _Ptf^+  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] fI`T3Y!7  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 4LARqSmt  
audit review 帐目审查 /k<*!H]KSg  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 8(ny^]v|  
audited account 审计帐目;经审计的帐目 S<Q8kW:  
audited annual account 经审计的周年帐目 M['25[  
audited balance sheet 经审计的资产负债表 <y'B !d#  
auditor 核数师;核数主任;审计师 Y>t*L#i  
auditor's certificate 核数师证明书;审计师证明书 }D dg  
auditor's report 核数师报告;审计师报告 K4SR`Q  
Aussie bond 澳元债券 nkHr(tF 7  
austerity budget 紧缩预算 Iu|G*~\  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 a<tUpI$  
Australia All Ordinaries Index 澳洲所有普通股票指数 OdgfvHDgW  
Australian Dollar [AUD] 澳元 p9R`hgx  
Australian Options Market 澳大利亚期权市场 ]n?a h  
Australian Securities Commission 澳洲证券事务监察委员会 i_g="^  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 9 U1)sPH;  
Australian Stock Exchange 澳大利亚证券交易所 +A W6 >yV`  
Austrian Schilling [ATS] 奥地利先令 a$#,'UB  
authentication 认证;鉴证 OQ#gQ6;?0  
authority to purchase 委托购买证;委购书 ~] Mq'  
authorization 认可;核准;授权;授权书 .Y'kDuUu  
authorization by direction 指示授权 m hJ>5z  
authorization by instruction 指令授权 -qfd)A6]  
authorization by warrant 令状授权 #@BM1BpQ  
authorization of unit trust 单位信托的认可 I5'^tBf[{  
authorized agent 指定代理人 Xn.zN>mB  
authorized capital 法定资本 qA9*t  
authorized clerk 出市员 6_;3   
authorized dealer 认可交易商 hw_7N)}  
authorized financial institution 认可财务机构 \|R`wFn^P  
authorized fund 认可基金 QC~B8]  
authorized fund house 获授权的基金公司;认可基金公司 SynxMUlA  
authorized institution 认可机构 l1jS2O(  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X X{:$f+  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 2t1WbP1  
authorized insurer 获授权保险人;获认可承保人 v0X5`VV  
authorized investment 特准投资项目 '\1%%F7  
authorized person 获授权人 Q9K Gf;  
authorized representative 获授权代表 ;Iw'TF   
authorized share capital 法定股本 9L%&4V}BIS  
automated quotation system 自动报价系统 @l"GfDf L9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [HF)d#A  
自动交易系统〔香港期货交易所有限公司〕 $>/J8iB  
automatic adjustment mechanism 自动调整机制 %P_\7YBC>  
automatic adjustment system 自动调整系统 =%U t&6}sQ  
Automatic Clearing House 自动票据交换所 S7aSUt!  
automatic exchange rates accumulation system 自动化汇率累集系统 $f1L<euH  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 DetBZ.  
automatic teller machine [ATM] 自动柜员机 a&L8W4  
autopay 自动转帐 ""D rf=]  
available assets 可用资产 f: 7Y  
available fiscal reserve 现存财政储备 ++,mM7a  
available profit 可用利润 ZeWHSU  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 TuIeaH%x  
average 平均;平均数;海损 8i-?\VZD  
average basic salary 平均基本薪金 TW3:Y\p  
average consumer expenditure 平均消费开支;一般消费开支 wgLS9.  
average cost 平均成本 LU?#{dZ  
average cost of land production 增辟土地平均成本 CvQ LF9|  
average daily turnover 平均每日成交额 1Od: I}@  
average daily wage rate 平均每日工资率 ]*i>KR@G  
average expenditure pattern 平均开支模式 VmBLNM?  
average growth rate 平均增长率 g?j"d{.9t  
average net fixed assets 固定资产平均净值 Km+29  
average of relatives 相对价格平均数 fhH* R*4  
average price 平均价格 $ }B"u;:SU  
average propensity to consume 平均消费倾向;一般消费倾向 H/)=  
average propensity to save 平均储蓄倾向;一般储蓄倾向 A ,LAA$  
average rate 平均率 C+5^[V  
average revenue 平均收入;平均收益 dUb(C1h  
average stock 平均库存;平均存货 L8bq3Q'p  
average yearly rent 平均年租 "%f>/k;!h.  
avoidance of double taxation 避免双重课税 <@*mFq0,  
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 v Z]gb$  
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