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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: o6@Hj+,,  
A share A股;甲类股份 vV2px  
abatement of tax 减税;减扣免税额 aFI?^"L  
ABN AMRO Bank N.V. 荷兰银行 ,bv?c@  
above-the-line expenditure 线上项目支出;经常预算支出 3 cd5 g  
above-the-line receipt 线上项目收入;经常预算收入 d+9T}? T:*  
ABSA Asia Limited 南非联合亚洲有限公司 ,zCrix 3  
absolute change 绝对数值变更 Q?Au.q],  
absolute expenditure 实际开支 l\vvM>#S  
absolute guideline figure 绝对准则数字 AR<'Airi:  
absolute interest 绝对权益 "IOu$?  
absolute order of discharge 绝对破产解除令 j( *;W}*^  
absolute profit margin 绝对利润幅度 'IaI7on  
absolute value 实值;绝对值 /}~; b#t  
absolutely vested interest 绝对既得权益 9fWr{fx  
absorbed cost 已吸收成本;已分摊成本 /ae]v+  
absorption 吸收;分摊;合并 D,aJ`PK~  
absorption rate 吸收率;摊配率;分摊率 RETq S  
ACB Finance Limited 亚洲商业财务有限公司 C:$12{I?*  
acceptable form of reciprocity 合理的互惠条件 mY+.(N7m  
acceptable rate 适当利率;适当汇率 'O#,;n  
acceptance agreement 承兑协议 ELF,T (  
acceptance for honour 参加承兑 &"V%n  
acceptor 承兑人;接受人;受票人 =~Ac=j!q  
acceptor for honour 参加承兑人 ?K<m.+4b*y  
accident insurance 意外保险 "@xF(fyg  
Accident Insurance Association of Hong Kong 香港意外保险公会 l:!4^>SC  
accident insurance scheme 意外保险计划 .Yxx   
accident year basis 意外年度基准 yPKDn.1  
accommodation 通融;贷款 (7P{k<5  
accommodation bill 通融票据;空头票据 a'/yN{?p  
accommodation party 汇票代发人 69Y>iPRU  
account balance 帐户余额;帐户结余 dHU#Y,v  
account book 帐簿 x;RjLI4h  
account collected in advance 预收款项 YF{KSGq  
account current book 往来帐簿 7=.}484>J  
account of after-acquired property 事后取得的财产报告  /MS*_  
account of defaulter 拖欠帐目 fo"dX4%}  
account payable 应付帐款 u9AXiv+K  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 S9sFC!s1g  
account receivable 应收帐款 R5QSf+/T4  
account receivable report 应收帐款报表 l8n}&zX  
account statement 结单;帐单;会计财务报表 u8Ul +u  
account title 帐户名称;会计科目 |?c v5l7E  
accountant's report 会计师报告 &} b'cO  
Accountant's Report Rules 会计师报告规则 !_+LmBd G  
accounting and auditing procedure 会计与审计程序;会计与核数程序 d2w;d&2S  
Accounting Arrangements 《会计安排》 AJRfl%3  
accounting basis 会计基础  (-\ ,t  
accounting by Official Receiver 破产管理署署长呈交的帐目 ~jd:3ip+!  
Accounting Circular 《会计通告》 Qp{rAAC:  
accounting class 会计类别 >+v)^7c  
accounting date 记帐日期;会计结算日期 oa:GGW4Q  
accounting for money 款项核算 MC5M><5\  
Accounting Officer 会计主任 k~ZwHx(%S  
accounting period 会计报告期;会计期 *iSsGb\M%  
accounting policy 会计政策;会计方针 "%+C@>`(  
accounting practice 会计惯例 K5x&:z  
accounting principle 会计准则 #]G$o?@Y=^  
accounting record 会计记录 ~o:lh],~  
accounting report 会计报告 JGaS`fKSk  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6 &% c  
Accounting Society of China 中国会计学会 f1Ruaz-  
accounting statement 会计报表 oB27Y&nO  
accounting system 会计制度;会计系统 NpRT\cx3  
accounting transaction 会计事项;帐务交易 /easmf]  
accounting treatment 会计处理 >6XGF(G   
accounting year 会计年度 )j6VROt  
accretion 增值;添加 DUg  
accrual 应计项目;应累算数目 ]R^?Pa1Te4  
accrual basis 应计制;权责发生制 UzVnC:  
accrual basis accounting 应计制会计;权责发生制会计 '?+q3lps  
accrue 应累算;应计 iMnp `:*  
accrued benefit 应累算利益 !+T9NqDv[  
accrued charges 应计费用 EEQW$W1@  
accrued cumulative preference share dividend 应累算的累积优先股股息 /}?"O~5M"  
accrued expenses 应累算费用 R1'bB"$  
accrued interest payable 应付利息;应计未付利息 ]}/LNO*L"  
accrued interest receivable 应收利息;应计未收利息 ;o;P2}zD  
accrued right 累算权益 ,HXY|fYr  
accruing profit 应累算的利润 brN:Ypf-e  
accumulated fiscal reserve 累积财政储备 4LYeacL B  
accumulated profit 累积利润;滚存溢利 wU_e/+0h  
accumulated reserve 累积储备 Q7`}4c)  
accumulation of surplus income 累积收益盈余 qw[)$icP  
acquired assets 既得资产 [Q,E( s  
acquisition 收购;购置;取得 uX@RdkC  
acquisition cost 购置成本 #$(F&>pj  
acquisition expenses 购置费用 ^{8r(1,  
acquisition of 100% interest 收购全部股权 ?6B n&qa  
acquisition of control 取得控制权 Oy$*ZG)  
acquisition of fixed assets 购置固定资产 %n`wU-?lK  
acquisition of shell “买壳” =!_e(J  
acquisition price 收购价 lz X0B&:  
act of God 天灾 f>nj9a5  
acting partner 执事合伙人 QK -_~9V  
active market 买卖活跃的市场;交投畅旺的市场;旺市 yG'5up  
active partner 积极参与的合伙人 Ip]-OVg  
active trading 交投活跃 Y5fwmH,a-  
actual circulation 实际流通 Ch607 i=  
actual cost 实际成本 AW@ I,  
actual expenditure 实际开支;实际支出 W?8 |h  
actual income 实际入息;实际收入;实际收益 0_Tr>hz  
actual market 现货市场 f.0~HnNg1  
actual price 现货价;实际价格 <5MnF  
actual profit 实际利润 +)Tt\Q%7  
actual quotation 实盘;实际价位;实际报价 Hep]jxp+  
actual year basis 按实际年度计算 n{j14b'  
actuals 实货 FbQ"ZTN\;Y  
actuarial investigation 精算调查 <#w0=W?  
actuarial principle 精算原则 O3#4B!J$E  
actuarial report 精算师报告 [ aj F  
Actuarial Society of Hong Kong 香港精算学会 +_uT1PsBY  
actuarial valuation 精算师估值 djV^A  
actuary 精算师 +\G/j]3f  
ad referendum agreement 暂定协议;有待覆核的协定 uW!',"0ER  
ad valorem duty 从价税;按值征税 P: &XtpP  
ad valorem duty system 从价税制 xqv4gN6  
ad valorem fee 从价费 siw } }}  
ad valorem tariff 从价关税 > Zo_-,  
additional allowance 额外免税额 [*w^|b ?  
additional amount for unexpired risk 未过期风险的额外款额 V%?oI]" l  
additional assessable profit 补加应评税利润 zDY!0QZLF\  
additional assessment 补加评税 cYyv iR59#  
additional commitment 额外承担 aS?A3h4WM_  
additional commitment vote 额外承担拨款 U<fe 'd  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 )r-t$ L  
additional dependent parent allowance 供养父母额外免税额 uiDK&@RS  
additional provision 额外拨款 9vT@ mqKu  
additional stamp duty 附加印花税 ^2OBc  
additional tax 补加税罚款;补加税款 "exph$  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 hZ!N8nWwNR  
adjudged bankrupt 被裁定破产 >5)E\4r-  
adjudicated bankrupt 裁定破产人 A!&p,KfT5+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2MmqGB}YcW  
adjudication of bankruptcy 裁定破产;宣告破产 &Cp)\`[y  
adjudication of insolvency 裁定无力偿还债务 UOH2I+@V  
adjusted actual 经调整的实数;调整后的实数 5+dQGcE@  
adjusted current assets 经调整的流动资产;调整后的流动资产 V*SKWP  
adjusted figure 经调整的数字;调整后的数额 +=hiLfnE  
adjusted liabilities 经调整的负债;调整后的负债 M >Yx_)<U  
adjusted loss 经调整的亏损;调整后的亏损 4AB7uw  
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 )~;=0O |X  
adjusted profit 经调整的利润;调整后的利润 Ua]shSjyI  
adjusted surplus 经调整的盈余额;调整后的盈余额 ?B@(W(I  
adjusted value 经调整的价值;调整后的价值 B<(v\=xZ  
adjustment 调整;修订;理算〔保险〕 `s(T (l  
adjustment centre 调剂中心 XHcT7}]  
adjustment lag 调整过程的时间差距;调整时差 %qL0=ad  
adjustment mechanism 调整机制 .]g>.  
adjustment of loss 亏损调整 qQ[&FjTO`  
adjustment process 调整过程;调整程序 (1gfb*L  
adjustment range 调整幅度 O]RP?'vO  
administered exchange rate 受管制汇率 vttmSdY  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J_]?.V*A  
administration expenses 行政费用 F,EcqM'f  
administration fee 手续费;行政费 M~7gUb|  
administration in bankruptcy 破产管理 54s+4R FL  
administration order 遗产管理令 $J&ww P[  
administrator 管理人;遗产管理人 |=2E?&%?  
administrator of the estate 遗产管理人 MHmaut#  
admission of debt 债项承认书 vs;T}' O  
admission of proof 接纳债权证明 |H 0+.f;  
advance 放贷款项;垫付款项;预支款项;预付款项 Fp..Sjh 6  
advance account 暂支帐目;预付款帐户 q:@$$}FjL  
advance compensation 预付补偿金 !q;EC`i#  
advance from shareholder 股东垫款 %YLdie6c  
advance pending reimbursement 预支以待日后付还 .^8 x>~  
advanced economy 先进经济体系 E]V:@/(M'  
advancement 预付;预付财产 v+A$CGH96  
advances warrant 垫款令 9cud CF  
advancing 贷出 zz3Rld!b[  
adverse balance 逆差 j+NOT`&  
adverse exchange 逆汇 (( F[]<?  
advertisement addressed to shareholders 在报章刊登的致股东通告 )| @'}k+  
advice for collection 托收通知书 Ol3$!x9  
advice of drawing 提款通知书;汇票通知书 JaP2Q} &B  
advice of payment 付款通知 X(kyu,w  
Advisory Committee [Securities and Futures Commission] O0Y/y2d  
谘询委员会〔证券及期货事务监察委员会〕 @SeE,<  
Advisory Committee on Diversification 经济多元化谘询委员会 j4Ppn  
affidavit 誓章;遗产申报誓章 o^%4w>|  
affidavit of no receipt 述明无收款的誓章 Q.Uyl:^PxU  
affiliate 联号;联营公司;附属公司 0\# uxzdhJ  
affiliated company 附属公司;联号;联营公司 I)I,{xT4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i&\N_PUm[  
affordability 负担能力 pB;)H ii\  
African Development Bank [AfDB] 非洲开发银行 .dwb@$  
after-acquired property 事后取得的财产 +"rZ<i  
after-hours dealing 市后交易 LM }0QL m?  
after-tax profit 税后盈利;税后利润;税后溢利 V~M>K-AL  
agency agreement 代理协议 {^ 1s  
agency expenses 代理机构的开支 #aUe7~  
agency fee 代理费 6[>UF!.=  
Agency Law 《代理法》 zk= 3L} C  
agent 代理人;承销人 E8#RG-ci  
agent of company 公司代理人 +[@Ug`5M  
agent's fee 代理人费;经纪费 X'4e)E3*O  
aggregate 总计;总数;总体数字 ,":_=Tf.  
aggregate amount 总款额;总额 HV ab14}E  
aggregate assets and liabilities 总体资产与负债 'p,QI>  
aggregate at constant price 按固定价格计算的总体数字 fvccut;K  
aggregate demand 总需求 7JNhCOBB  
aggregate gross position 总持仓量 W#!![JDc  
aggregate limit 总限额 ?-[.H^]s~  
aggregate of salaries tax 合计薪俸税 'eg?W_zu  
aggregate performance 总体表现;总体业绩 n}X)a-=  
aggregate supply 总体供应 9^l_\:4  
aggregate surplus 总盈余 8 &:  *<  
aggregate total 整体总额 Yoi4R{9c  
aggregate value 总值;合计价值 6n 37R#(  
aggregated basis 合计基准 ;Q>(%"z};  
aggregated net chargeable income 合计应课税入息实额 m:A 7*r[  
aggregation 合并计算;合计;总和 !~PLW]Z4  
aggregation of incomes of husband and wife 夫妇入息合并计算 1^rODfY0  
aggregation of property 财产的总和 .PBma/w W  
agio 差价;贴水 ?zp@HS a9  
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》 xo/[,rR  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment :c%vl$  
《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》 //*>p  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _D7MJT  
《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》 ~jMdM~}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment wZN<Og+;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 2ijw g~_@  
agreement for a settlement 授产协议 !/O c)Yk  
agreement for assignment 转让协议 'zV/4iE=  
agreement for sale 售卖协议;买卖协议 j;@7V4'  
agreement for sale and purchase 买卖协议 l<0 BMwS8  
agreement for the payment of interest 支付利息协议 !m(5N4:vV  
agreement for the repayment of money 还款协议 z 17  
agreement of reinsurance 再保险协议 TZL)jf hj  
Agricultural Bank of China 中国农业银行 >J>4g;Y  
air passenger departure tax 飞机乘客离境税 wjYwQ=y5  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 YO o?.[}@  
airport tax 机场税 !Ziq^o.  
alcohol duty 酒精税 \NwL#bQ~  
alienation 让与;让渡;转让 mle"!*  
alimony 生活费;赡养费 [I:D\)$<  
All Ordinaries Index [AOI] 所有普通股指数 N6H/J_:  
all risks 全险;综合险 NFTEp0eP  
All Sales Record for Stock Market 《股票市场成交报告》 4h wUH  
Allied Capital Resources Limited 新联财务有限公司 n| =k9z<y8  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 OV ~|@{6T  
allocation letter 拨款信件 Uv'.]#H<  
allocation of fund 分配款项;预留款项 GW a_^  
allocation of profit 利润分配;溢利分配 *l:5FT p  
allocation warrant 拨款令 %m r  
allotment 分配;配股 \AV6;;}&  
allotment notice 股份配售通知;配股通知 k6-.XW  
allotment of shares 股份分配 Z7?C^m  
allowable 可获宽免;免税的 7Wub@Mp  
allowable business loss 可扣除的营业亏损 6( TG/J  
allowable expenses 可扣税的支出 <*u[<  
allowance 免税额;津贴;备抵;准备金 &scHyt  
allowance for debts 债项的免税额 (5S(CYls  
allowance for depreciation by wear and tear 耗损折旧免税额 1MV\Jm  
allowance for funeral expenses 殡殓费的免税额 ilL] pU-  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 1L.H"  
allowance for repairs and outgoings 修葺及支出方面的免税额 @A6 P[r  
allowance to debtor 给债务人的津贴 X& EcQ  
alteration of capital 资本更改 J2VhheL`J  
alternate trustee 候补受托人 PK^{WF}L;  
amalgamation 合并 H: q(T >/w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 dE9xan  
ambit of charges 征税范围;收费范围 OpeK-K  
amended valuation 经修订的估值 _ Js & _d  
American Commodities Exchange 美国商品交易所 c%Ht; sK`*  
American Express Bank Limited 美国运通银行 JI-q4L|  
American Stock Exchange 美国证券交易所 /=co/}i  
amortization 摊销 8d.5D&  
amount due from banks 存放银行同业的款项 t. B %7e  
amount due from banks abroad 存放海外银行同业的款项 G\3@QgyQ  
amount due from holding companies 控股公司欠款 |,rIB  
amount due from local banks 存放本港银行同业的款项 Ht#5;c2/  
amount due to banks 银行同业的存款 En%PIkxeR  
amount due to banks abroad 海外银行同业的存款 yAO Ye"d  
amount due to holding companies 控股公司存款 @Q~Oc_z  
amount due to local banks 本港银行同业的存款 "1P8[  
amount due to outport banks 外埠银行同业的存款 #:"F-3A0  
amount for note issue 发行纸币的款额 VE{[52  
amount of bond 担保契据的款额 EJ&[I%jU  
amount of consideration 代价款额 [U[saR\  
amount of contribution 供款数额 #x Z7%    
amount of indebtedness 负债款额 \5.36Se  
amount of principal of the loan 贷款本金额 g}nlb.b]{m  
amount of rates chargeable 应征差饷数额 LO{{3No  
amount of share capital 股本额 xKIzEN &  
amount of sums assured 承保款额 "F%w{bf  
amount of variation 变动幅度 _hlLM,p  
amount of vote 拨款数额 @#[<5ld  
amount payable 应付款额 A+i|zo5p=k  
amount receivable 应收款额 :/'2@M  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 I_xvg >i  
analysis 分析 4A(kM}uRB  
ancillary risk 附属风险 *cn,[  
annual account 周年帐目;周年帐目报表;年度决算;年结 ],{b&\  
annual accounting date 年结日期 dbF?#s~u  
annual allowance 每年免税额;年积金;年度津贴;年津 !C>}j* 4  
annual balance 年度余额 Om`VQ?  
annual disposable income 每年可动用收入 S(xlN 7=  
annual estimates 周年预算 Iqe=)   
annual fee 年费 Q$Y ]KV  
annual general meeting 周年大会 ``bIqY  
annual growth rate 年增率;每年增长率 9 A0wiKp  
annual long-term supplement 长期个案每年补助金 )=6 |G^  
annual pensionable emolument 可供计算退休金的年薪 $OMTk  
annual report 年报 k fS44NV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0 =#)-n  
annual return 周年报表;周年申报表;每年报税表格 /Zs;dam  
Annual Return Rules 《周年报表规则》 1s5F jD?M  
annual review of consumer prices 每年消费物价回顾 QV/ o;  
annual roll-forward basis 逐年延展方式 WO{V,<;  
annual salary 年薪 }nNZp  
annual statement 年度报表;年度决算表 Kp[ F@A#  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Ul#||B .c{  
annuitant 年金受益人 6}bUX_!&s  
annuity 年金 b z3 &  
annuity contract 年金合约 `BA wef  
annuity on human life 人寿年金 f4Aevh:  
antecedent debt 先前的债项 uN1(l}z$  
ante-dated cheque 倒填日期支票 OrN>4S  
anticipated expenditure 预期开支 (}1 gO  
anticipated net profit 预期纯利 .9X,)^D  
anticipated revenue 预期收入 &c<0g`x  
anti-inflation measure 反通货膨胀措施 K^0cL%dB  
anti-inflationary stance 反通货膨胀立场 KICy! "af  
apparent deficit 表面赤字 wWV`k  
apparent financial solvency 表面偿债能力 oGz-lO{lt  
apparent partner 表面合伙人 ()L[l@m  
application for personal assessment 个人入息课税申请书 [:Kl0m7  
application of fund 资金应用 *3 .+19Q  
application to release as liquidator and to destruct the books of accounts and documents 7 ,Tg>,%Q  
申请免除清盘人职务及毁灭帐簿与文件 % \OG#36  
appointed actuary 委任精算师 R_iQLBrd  
appointed auditor 委任核数师;委任审计师 f4F13n_0X  
appointed trustee 委任的受托人 Z6@W)QX  
appointer 委任人 &K Ti[  
apportioned pro rata 按比例分摊 *h59Vaoc  
apportionment 分配;分摊 et[n;nl>V  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 6`(x)Q9  
apportionment formula 分摊方程式 w6ZyMR,T  
apportionment of estate duty 遗产税的分摊 $RA8U:Q!1e  
appraisal 估价;评估 *N5cC#5`=  
appreciable growth 可观增长 Ubtu?wRBW  
appreciable impact 显着影响 n^Co  
appreciable increase 可观增长 uA#uq^3  
appreciation 增值;升值 ?V6A:8t,  
appreciation against other currencies 相对其他货币升值 V'[Lqe,y  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 UuDs  
appreciation tax 增值税 [k)xn3[  
appropriation 拨款;拨用;拨付 78'HE(*  
appropriation account 拨款帐目 w@ 1g_dy  
Appropriation Bill 拨款法案 ^&gu{kP  
appropriation-in-aid system 补助拨款办法 d&mSoPf  
approved assets 核准资产 GF(<!PC  
approved basket stock 认可一篮子证券 @lvvI<U  
approved budget 核准预算 }"k+e^0^  
approved charitable donation 认可慈善捐款 )*j>g38?  
approved charitable institution 认可慈善机构 t[>y=89  
approved currency 核准货币;认可货币 1+`Bli]dE  
approved estimates 核准预算 R%7* )3$&r  
approved estimates of expenditure 核准开支预算 9a_B   
approved overseas insurer 核准海外保险人 ,l}mCY  
approved overseas trust company 核准海外信托公司 Vgzw['L}  
approved pooled investment fund 核准汇集投资基金 !*Hgl\t6a  
approved provident fund scheme 认可公积金计划 M=vRy|TL  
approved provision 核准拨款 NCm>iEeY  
approved redeemable share 核准可赎回股份 xw2dEvjgp%  
approved regional stock 认可地区性证券 }O=QXIF5  
approved retirement scheme 认可退休金计划 u#TRm?s  
approved subordinated loan 核准附属贷款 v/dyu  
arbitrage 套戥;套汇;套利 ~fL:pVp  
arbitrageur 套戥者;套汇者 >(N0''eM]  
arbitrary amount 临时款项 khS b|mR)  
arrangement 措施;安排;协定 =3KK/[2M  
arrears 欠款 .9r+LA{  
arrears of pay 欠付薪酬 /W4F(3oM  
arrears of revenue 逾期未收税款;逾期未收的帐项 &OpGcbf1  
articles of association 组织章程;组织细则;组织章程细则 Ur^~fW1 o  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 6 <&jY  
ascertainment of profit 确定利润 t^N 92$|  
"Asia Clear" “亚洲结算系统” a>w@9   
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 *=+m;%]_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 C)w11$.YQ9  
Asian Development Fund [ADF] 亚洲发展基金 Cso!VdCX  
Asian dollar bond 亚洲美元债券 s{I Xth6  
Asian dollar market 亚洲美元市场 (;1rM}B;1  
Asian dollar rate 亚洲美元利率 `U-i{i  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 3aMfZa<=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 j+B+>r ^  
asked price 沽盘;喊价;索价;卖方报价 -Ucj|9+(a  
assessable income 应评税入息 xc|pl!ns  
assessable loss 应评税亏损 \_H-TbU8  
assessable profit 应评税利润 ,:RHhg  
assessable value 应评税值 n.}A :Z  
assessed profit 估定利润 ]#)1(ZE  
assessed value 经评估价值 RPH]@  
assessment 评税;评定;估价;评税单 Ps<6kQ(  
assessment number 评税编号;估价编号 IP)?dnwG  
assessment of additional tax 补加税评税 ^;on  
assessment of performance 业绩评估;实绩评价 ?|Q[QP  
Assessor 评税主任 Iud]*5W  
asset price bubbles 资产价格泡沫 )TYrb:M'm  
asset-backed securities 具资产保证的证券 E: EXp7  
assets accretion 资产增值 6Xu^ cbD  
assets and liabilities 资产与负债 R~9\mi5^UH  
assets betterment statement 资产递增表;资产改进表 {z":hmt  
assets lending 实物放款;有抵押贷款 N =k}"2_=  
assets of the company passing on the death 死者去世时转移的公司资产 /]0-|Kg+R  
assets pledged as security for liabilities 用作负债抵押的资产 )HLe8:PG~  
assets portfolio 资产投资组合 ] qT\z<}  
assets price 资产价格 N#C"@,}Y  
assets quality 资产质素 eVRFb#EU0e  
assets realization 资产变现 -K+" :kiS  
assets refinancing arrangement 资产再集资安排 )e,Rp\fY$  
assets securitization 资产证券化 m 6V:x/'=  
assets situated outside Hong Kong 在香港以外地方的资产 +kh#Jq.  
assets stripping 削减资产;拆卖资产 # X~{p4Lr  
assets value 资产值 Kk?]z7s-4  
assignee 承让人 l)JNNcej  
assignment 转让;转让书;转让契 K|Q|v39{b  
assignment of interest 权益转让 =\jp%A1$  
assignment of letters patent and trade mark 专利证书及商标转让 ql Z()  
assignment of property 物业转让;物业转让书 '%JIc~LJ  
assignment right 转让权 8H0d4~Wg  
assignor 转让人 e|ChCvk  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 cP >MsUZWl  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 )s @ }|`  
associate member 附属会员 k91ctEp9>  
associated body corporate 相联法人团体 R-lB.9e#M  
associated company 相联公司;联属公司 z]P =>w  
associated corporation 相联法团 1J(` kQ)c  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] B.zRDB}i=  
公认会计师公会〔英国〕 I/whpOg  
Association of Futures Exchange Brokers 香港期货经纪协会 43i@5F]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s)?=4zJ  
association of underwriters 承保人组织 J;?#Zt]`L  
assumption of control 接管 <r[5 S5y  
assurance 担保;保险;转易;转易书 [&6VI?  
assurance of interest 权益的转易 *} yOL [  
at 19XX price 按一九XX年价格计算 :n1^Xw0q  
at a discount 按赔价计算;按贴水价格计算;打折扣 ?Hb5<,1u3  
at a premium 按溢价计算;按升水价格计算 p&Os5zw;|  
at call 通知付款;按通知 D{%l 4og  
at constant market price 按固定市价计算 }3G`f> s  
at constant price 按固定价格计算 /h/f&3'h  
at cost 按成本计算 +`;YK7o  
at current market price 按当时市价计算;按现时市价计算 u}zCcWP|L  
at current price 按当时价格计算;按现时价格计算 M MyVm"w  
at factor cost 按要素成本计算;按生产要素成本计算 eB]cPo4gW  
at money-of-the-day price 按付款当日价格计算 tbx* }uy2  
at or better 按指定或较佳价位〔买卖指令〕 :>@6\    
at par 按面值计算;平价 W u4` 3  
at sight 见票即付 cba  
at the close 按收市盘 2`D1cX  
at the opening 按开市盘 Idy{(Q  
attestation 见证;见证条款 R`)^eqB  
at-the-money option 平价期权 PEKU  
attorney 受权人;受托代表人 0?]Y^:  
attornment 新拥有人承认书 iL^bf*  
attributable profit 可归属利润 B@v\tpR  
attributable share value 可归属股份价值 {'.[N79xP  
Auckland Stock Exchange 奥克兰证券交易所 k!{0ku}]  
auction 拍卖 =F!_ivV  
auctioneer 拍卖商 x,f=J4yco  
audit 审计;核数 =dVPx<l5  
Audit Commission 审计署 p2v+sWO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c ilo8x`  
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〕 ){XaO;k<]  
audit review 帐目审查 g{t)I0xm  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 h .A@o#x  
audited account 审计帐目;经审计的帐目 9Ai e$=  
audited annual account 经审计的周年帐目 W%3<"'eP  
audited balance sheet 经审计的资产负债表 /dT7:x*  
auditor 核数师;核数主任;审计师 m7GM1[?r  
auditor's certificate 核数师证明书;审计师证明书 P;A9t#\  
auditor's report 核数师报告;审计师报告 sj"zgE)  
Aussie bond 澳元债券 {_ &*"bK  
austerity budget 紧缩预算 m|:O:<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ;WF3w  
Australia All Ordinaries Index 澳洲所有普通股票指数 qDMVZb-(#  
Australian Dollar [AUD] 澳元 L7~9u|7a#  
Australian Options Market 澳大利亚期权市场 utH,pGs C.  
Australian Securities Commission 澳洲证券事务监察委员会 Y[(U~l,a+  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 S;!l"1[;  
Australian Stock Exchange 澳大利亚证券交易所 : h"Bf@3  
Austrian Schilling [ATS] 奥地利先令 {8!\aYI  
authentication 认证;鉴证 W@X/Z8.(  
authority to purchase 委托购买证;委购书 jH 4,-  
authorization 认可;核准;授权;授权书 9 n(.v}  
authorization by direction 指示授权 k<bA\5K  
authorization by instruction 指令授权 ?3f-" K_r  
authorization by warrant 令状授权 L7\ rx w  
authorization of unit trust 单位信托的认可 'U9l  
authorized agent 指定代理人 =jz*|e|V  
authorized capital 法定资本 Yy,i,c`r  
authorized clerk 出市员 1MntTIT  
authorized dealer 认可交易商 I}?+>cf  
authorized financial institution 认可财务机构 5_|Sm=  
authorized fund 认可基金 XZ|%9#6  
authorized fund house 获授权的基金公司;认可基金公司 *wSz2o),  
authorized institution 认可机构 \yQs[l%J  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~9[^abz  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?+Q?K30:  
authorized insurer 获授权保险人;获认可承保人 =vd9mb-  
authorized investment 特准投资项目 B+8lp4V9%  
authorized person 获授权人 1E1oy( \V  
authorized representative 获授权代表 Tz PG(f  
authorized share capital 法定股本 8ZnHp~  
automated quotation system 自动报价系统 nfL-E:n=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] *OX;ZQg0  
自动交易系统〔香港期货交易所有限公司〕 "@P)  
automatic adjustment mechanism 自动调整机制 m1d*Lt>F@  
automatic adjustment system 自动调整系统 Kd<c'!  
Automatic Clearing House 自动票据交换所 " [Z'n9C  
automatic exchange rates accumulation system 自动化汇率累集系统 )<<}8Fs  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 D-v}@tS'  
automatic teller machine [ATM] 自动柜员机 M, uQ8SZA[  
autopay 自动转帐 d*M:P jG@  
available assets 可用资产 T>$S&U  
available fiscal reserve 现存财政储备 ^ UB*Q  
available profit 可用利润 &jbZL5  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 (IE\}QcK  
average 平均;平均数;海损 I%8>nMTJ  
average basic salary 平均基本薪金 ;,OZ8g)LH  
average consumer expenditure 平均消费开支;一般消费开支 w=|"{-ijo  
average cost 平均成本 \dB)G<_  
average cost of land production 增辟土地平均成本 8p91ni'  
average daily turnover 平均每日成交额 bL6, fUS  
average daily wage rate 平均每日工资率 Hzn6H4Rc  
average expenditure pattern 平均开支模式 P+9%(S)L3  
average growth rate 平均增长率 i]8+JG6  
average net fixed assets 固定资产平均净值 y3^>a5z!x  
average of relatives 相对价格平均数 ,MmX(O0  
average price 平均价格  D|8Pe{`  
average propensity to consume 平均消费倾向;一般消费倾向 r+yl{  
average propensity to save 平均储蓄倾向;一般储蓄倾向 wjRv =[  
average rate 平均率 T@{ }!  
average revenue 平均收入;平均收益 y)Y0SY1\j  
average stock 平均库存;平均存货 q'% cVM  
average yearly rent 平均年租 = Ff2  
avoidance of double taxation 避免双重课税 B %L dH  
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 P { 8d.  
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