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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: P (aN6)D  
A share A股;甲类股份 A,4Z{f83  
abatement of tax 减税;减扣免税额 -+y3~^EYm,  
ABN AMRO Bank N.V. 荷兰银行 2 2@w:  
above-the-line expenditure 线上项目支出;经常预算支出 n;e.N:p  
above-the-line receipt 线上项目收入;经常预算收入 sFw;P`  
ABSA Asia Limited 南非联合亚洲有限公司 [oOV@GE  
absolute change 绝对数值变更 a/xnf<(H  
absolute expenditure 实际开支 }U@(S>,%  
absolute guideline figure 绝对准则数字 5#~E[dr  
absolute interest 绝对权益 [F+*e=wjN>  
absolute order of discharge 绝对破产解除令 o^W.53yX  
absolute profit margin 绝对利润幅度 ,j(S'Pw  
absolute value 实值;绝对值 jIck!  
absolutely vested interest 绝对既得权益 S,f:nLT  
absorbed cost 已吸收成本;已分摊成本 ?*&5`Xh  
absorption 吸收;分摊;合并 Yc^,Cj{OM  
absorption rate 吸收率;摊配率;分摊率 sp6A* mwl  
ACB Finance Limited 亚洲商业财务有限公司 s[#_sR`y  
acceptable form of reciprocity 合理的互惠条件 BHt9$$Z|  
acceptable rate 适当利率;适当汇率 !q 9PO  
acceptance agreement 承兑协议 RV),E:?  
acceptance for honour 参加承兑 xwojjiV  
acceptor 承兑人;接受人;受票人 B^Hh rz!  
acceptor for honour 参加承兑人 xu.TS  
accident insurance 意外保险 O% 8>siU  
Accident Insurance Association of Hong Kong 香港意外保险公会 @3`Pq2<  
accident insurance scheme 意外保险计划 %xdyG Al:  
accident year basis 意外年度基准 WHcw5_3#  
accommodation 通融;贷款 g`dAj4B  
accommodation bill 通融票据;空头票据 W1ql[DqE{  
accommodation party 汇票代发人 10CRgrZ  
account balance 帐户余额;帐户结余 H18pVh  
account book 帐簿 F#a'N c9  
account collected in advance 预收款项 w%$J<Z^-?  
account current book 往来帐簿 %ZX3:2  
account of after-acquired property 事后取得的财产报告 dH)\zCt  
account of defaulter 拖欠帐目 IHv>V9yiG  
account payable 应付帐款 t:YMF$Z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 6*:U1{Gl)  
account receivable 应收帐款 Pr3>}4M  
account receivable report 应收帐款报表 OlM3G^1e1  
account statement 结单;帐单;会计财务报表 lJt?0;gn  
account title 帐户名称;会计科目 WmuYHEU  
accountant's report 会计师报告 4VhKV JX  
Accountant's Report Rules 会计师报告规则 QBjvbWoIG(  
accounting and auditing procedure 会计与审计程序;会计与核数程序 (Q"~bP{F  
Accounting Arrangements 《会计安排》 >cH}sNHy  
accounting basis 会计基础 vf-8DB  
accounting by Official Receiver 破产管理署署长呈交的帐目 ]Xg7XY  
Accounting Circular 《会计通告》 7n7UL0Oc1  
accounting class 会计类别 Z6#(83G4  
accounting date 记帐日期;会计结算日期 4A)_D{(SH  
accounting for money 款项核算 Q+*@!s  
Accounting Officer 会计主任 uQg&]bSv  
accounting period 会计报告期;会计期 "Ug+# ;}p$  
accounting policy 会计政策;会计方针 L,sFwOWY  
accounting practice 会计惯例 \5fvD8>H  
accounting principle 会计准则 0+NGFX \p  
accounting record 会计记录 @4Lol2  
accounting report 会计报告 ,Bl_6ZaL  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ;0-R"c)-  
Accounting Society of China 中国会计学会 {dwlW`{  
accounting statement 会计报表 $pauPEe  
accounting system 会计制度;会计系统 ~7:Q+ 0,,  
accounting transaction 会计事项;帐务交易 Qp+M5_  
accounting treatment 会计处理 u<EPK*O*  
accounting year 会计年度 W4=A.2[q  
accretion 增值;添加 JhvT+"~  
accrual 应计项目;应累算数目  tk+4noA  
accrual basis 应计制;权责发生制 Zou;o9Ww  
accrual basis accounting 应计制会计;权责发生制会计 a~Yq0d?`D  
accrue 应累算;应计 ~YXkAS:  
accrued benefit 应累算利益 AE=E"l1]  
accrued charges 应计费用 @[bFlqs E  
accrued cumulative preference share dividend 应累算的累积优先股股息 0qL.Rnt  
accrued expenses 应累算费用 e?:1wU  
accrued interest payable 应付利息;应计未付利息 WQsu}_g5y  
accrued interest receivable 应收利息;应计未收利息 EAoq2_(`a  
accrued right 累算权益 j:U6q,f]  
accruing profit 应累算的利润 T>w;M?`9K  
accumulated fiscal reserve 累积财政储备 8Yf=)  
accumulated profit 累积利润;滚存溢利 uG(XbDZZ1W  
accumulated reserve 累积储备 EPU3Jban  
accumulation of surplus income 累积收益盈余 [0lO0ik>G  
acquired assets 既得资产 XO}SPf-  
acquisition 收购;购置;取得 !UHX? <3r  
acquisition cost 购置成本 yeA]j[ #  
acquisition expenses 购置费用 3g5D[>J'  
acquisition of 100% interest 收购全部股权 A}i>ys  
acquisition of control 取得控制权 sLf~o" yb  
acquisition of fixed assets 购置固定资产 5YLc4z*  
acquisition of shell “买壳” qfF2S  
acquisition price 收购价 lqvP Dz  
act of God 天灾 [<X ~m  
acting partner 执事合伙人 s?PB ]Tr  
active market 买卖活跃的市场;交投畅旺的市场;旺市 =z\/xzAwX  
active partner 积极参与的合伙人 eE@7AM  
active trading 交投活跃 j |LOg  
actual circulation 实际流通 %$=2tfR  
actual cost 实际成本 fni7HBV?  
actual expenditure 实际开支;实际支出 OV`li#H  
actual income 实际入息;实际收入;实际收益 J:G{  
actual market 现货市场 W&7(  
actual price 现货价;实际价格 BzTzIo5  
actual profit 实际利润 @>`qfy?  
actual quotation 实盘;实际价位;实际报价 Nt687  
actual year basis 按实际年度计算 pW_mS|  
actuals 实货 *A0*.>@N  
actuarial investigation 精算调查 (+(bw4V/  
actuarial principle 精算原则 MJU*Sq  
actuarial report 精算师报告 68~5Dx  
Actuarial Society of Hong Kong 香港精算学会 Zi<(>@z2  
actuarial valuation 精算师估值 DuIgFp  
actuary 精算师 U5[r&Y D  
ad referendum agreement 暂定协议;有待覆核的协定 py6O\` \  
ad valorem duty 从价税;按值征税 dv?t;D@p!  
ad valorem duty system 从价税制 }>_  
ad valorem fee 从价费 AJ z 1    
ad valorem tariff 从价关税 i:H]Sb)<b  
additional allowance 额外免税额 x^McUfdr|  
additional amount for unexpired risk 未过期风险的额外款额 !\\OMAf7  
additional assessable profit 补加应评税利润 zIr4!|X  
additional assessment 补加评税 3*-!0  
additional commitment 额外承担 yUs/lI, Q  
additional commitment vote 额外承担拨款 Lm+E?Ca  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 #wJ^:r-c`  
additional dependent parent allowance 供养父母额外免税额 E5Lq-   
additional provision 额外拨款 GN+!o($  
additional stamp duty 附加印花税 /!U(/  
additional tax 补加税罚款;补加税款 \_7'f  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ' ?a d  
adjudged bankrupt 被裁定破产 O;.DQ  
adjudicated bankrupt 裁定破产人 " "S&zN  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 (/7cXd@\6  
adjudication of bankruptcy 裁定破产;宣告破产 YD#L@:&gv  
adjudication of insolvency 裁定无力偿还债务 G> s qfYkK  
adjusted actual 经调整的实数;调整后的实数 EjP)e;  
adjusted current assets 经调整的流动资产;调整后的流动资产 (^m~UN2@~m  
adjusted figure 经调整的数字;调整后的数额 eF?jNO3  
adjusted liabilities 经调整的负债;调整后的负债 o;>qsn8  
adjusted loss 经调整的亏损;调整后的亏损 6n H'NNS: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 s\(@f4p  
adjusted profit 经调整的利润;调整后的利润 -c#vWuLl  
adjusted surplus 经调整的盈余额;调整后的盈余额 u$qazj  
adjusted value 经调整的价值;调整后的价值 Y6 a9S`o  
adjustment 调整;修订;理算〔保险〕 4@0Z<8Mo  
adjustment centre 调剂中心 MR zY<MD  
adjustment lag 调整过程的时间差距;调整时差 yO@@-)$[y  
adjustment mechanism 调整机制 &UAYYH  
adjustment of loss 亏损调整 %&wi@ *#  
adjustment process 调整过程;调整程序 7wHd*{^9N  
adjustment range 调整幅度 h~ q5GhY!9  
administered exchange rate 受管制汇率 (]-RL A>  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 "ZuA._  
administration expenses 行政费用 :wfN+g=  
administration fee 手续费;行政费 4wx{i6  
administration in bankruptcy 破产管理 OX[r\  
administration order 遗产管理令 uEkGo5  
administrator 管理人;遗产管理人 ;aH3{TS  
administrator of the estate 遗产管理人 2#Qw  
admission of debt 债项承认书 TRr%]qd{Hr  
admission of proof 接纳债权证明 #-l+c u{  
advance 放贷款项;垫付款项;预支款项;预付款项 31N5dIi,  
advance account 暂支帐目;预付款帐户 VRg y  
advance compensation 预付补偿金 oAv LSFn  
advance from shareholder 股东垫款 @ ZN@EOM$+  
advance pending reimbursement 预支以待日后付还 \ *A!@T  
advanced economy 先进经济体系 iKv"200h(  
advancement 预付;预付财产 -X-sykDm  
advances warrant 垫款令 sIRfC< /P  
advancing 贷出 ]Mvpec_B  
adverse balance 逆差 W)L*zVj~  
adverse exchange 逆汇 0iKAg  
advertisement addressed to shareholders 在报章刊登的致股东通告 n^<J@uC  
advice for collection 托收通知书 GyfKSj;  
advice of drawing 提款通知书;汇票通知书 uW4.Q_O!H  
advice of payment 付款通知 ?>My&yB  
Advisory Committee [Securities and Futures Commission] ),2|TlQ  
谘询委员会〔证券及期货事务监察委员会〕 (^58$IW71  
Advisory Committee on Diversification 经济多元化谘询委员会 "oh ;?gQ.  
affidavit 誓章;遗产申报誓章 k h6n(B\  
affidavit of no receipt 述明无收款的誓章 -*qoF(/U  
affiliate 联号;联营公司;附属公司 bnH:|-?q  
affiliated company 附属公司;联号;联营公司 4j zjrG  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 V?~!Dp  
affordability 负担能力 Nnfq!%   
African Development Bank [AfDB] 非洲开发银行 &g]s@S|%  
after-acquired property 事后取得的财产 *hh9 K  
after-hours dealing 市后交易 B?4Iu)bCxI  
after-tax profit 税后盈利;税后利润;税后溢利 Cv;#8Wj}  
agency agreement 代理协议 {: =]J4]  
agency expenses 代理机构的开支 @S 0mNA  
agency fee 代理费 5yjG\ ~  
Agency Law 《代理法》 v`U;.W  
agent 代理人;承销人 _/YM@%d  
agent of company 公司代理人 >?.jN|  
agent's fee 代理人费;经纪费 FM|3'a-z  
aggregate 总计;总数;总体数字 2SlI5+u  
aggregate amount 总款额;总额 /x\~ 5cC  
aggregate assets and liabilities 总体资产与负债 <`NtTG  
aggregate at constant price 按固定价格计算的总体数字 6NQ`IC  
aggregate demand 总需求 QQD7NN>  
aggregate gross position 总持仓量 |o@U L  
aggregate limit 总限额 .R^ R|<x  
aggregate of salaries tax 合计薪俸税 yE;S6 O  
aggregate performance 总体表现;总体业绩 Q x&7Ceu"  
aggregate supply 总体供应 h-U]?De5\  
aggregate surplus 总盈余 iDdR-T|  
aggregate total 整体总额 -J0I2D  
aggregate value 总值;合计价值 f`8?]@y{  
aggregated basis 合计基准 VO /b&%  
aggregated net chargeable income 合计应课税入息实额 -fN5-AC  
aggregation 合并计算;合计;总和 { T<[-"h  
aggregation of incomes of husband and wife 夫妇入息合并计算 fS p  
aggregation of property 财产的总和 RFq=`/>dG  
agio 差价;贴水 L]l?_#*x  
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》 -h=wLYl@0i  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Ox@$ }  
《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》 mRN[l j  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |nU%H=Rs/  
《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》 09i7 7  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment O2xqNQ`d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 IR32O,)  
agreement for a settlement 授产协议 s~k62  
agreement for assignment 转让协议 vzF6e eaD  
agreement for sale 售卖协议;买卖协议 M0hR]4T  
agreement for sale and purchase 买卖协议 ,V''?@  
agreement for the payment of interest 支付利息协议 IDdu2HNu  
agreement for the repayment of money 还款协议 R<^E?FI   
agreement of reinsurance 再保险协议 fc4jbPp:M  
Agricultural Bank of China 中国农业银行 rddn"~lm1  
air passenger departure tax 飞机乘客离境税 h7S; 4]  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 3wQ\L=  
airport tax 机场税 /K;AbE  
alcohol duty 酒精税 X?]Mzcu  
alienation 让与;让渡;转让 AjsjYThV  
alimony 生活费;赡养费 [q^pMH#U"  
All Ordinaries Index [AOI] 所有普通股指数 Y5*A,piq  
all risks 全险;综合险 d <zD@ z  
All Sales Record for Stock Market 《股票市场成交报告》 ~`5[Li:eP  
Allied Capital Resources Limited 新联财务有限公司 VeH%E.:  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 }S%}%1pG7  
allocation letter 拨款信件 qj^A   
allocation of fund 分配款项;预留款项 V'9OGn2v  
allocation of profit 利润分配;溢利分配 z_). -  
allocation warrant 拨款令 1uz K(j8w  
allotment 分配;配股 ^}kYJvqA  
allotment notice 股份配售通知;配股通知 QRF:6bAxsL  
allotment of shares 股份分配 \2Kl]G(w%y  
allowable 可获宽免;免税的 C*Q x  
allowable business loss 可扣除的营业亏损 McN'J. Sxp  
allowable expenses 可扣税的支出 uL^X$8K;(  
allowance 免税额;津贴;备抵;准备金 9gZS )MZ  
allowance for debts 债项的免税额 `g{eWY1l  
allowance for depreciation by wear and tear 耗损折旧免税额 ) urUa E  
allowance for funeral expenses 殡殓费的免税额 N8!e(Y K_  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 K%SfTA1TCB  
allowance for repairs and outgoings 修葺及支出方面的免税额 5yp  
allowance to debtor 给债务人的津贴 rWBgYh  
alteration of capital 资本更改 vVo# nzeZ5  
alternate trustee 候补受托人 qLB(Th\&'  
amalgamation 合并 zeH=py[n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 V_9\Ax'X  
ambit of charges 征税范围;收费范围 :k~ p=ko  
amended valuation 经修订的估值 eqpnh^0}d  
American Commodities Exchange 美国商品交易所 r?`7i'  
American Express Bank Limited 美国运通银行 X4"[,:Tw  
American Stock Exchange 美国证券交易所 DyQvk  
amortization 摊销 H$&P=\8n  
amount due from banks 存放银行同业的款项 5zt5]zl'  
amount due from banks abroad 存放海外银行同业的款项 e XmYw^n  
amount due from holding companies 控股公司欠款  M|>-q  
amount due from local banks 存放本港银行同业的款项 [U{RDX  
amount due to banks 银行同业的存款 =[Tf9u QY  
amount due to banks abroad 海外银行同业的存款 eh3CVgH91;  
amount due to holding companies 控股公司存款 dw7h@9\ y  
amount due to local banks 本港银行同业的存款 9(BB>o54r  
amount due to outport banks 外埠银行同业的存款 <%oT}K\;  
amount for note issue 发行纸币的款额 oXqx]@7  
amount of bond 担保契据的款额 u?8e>a  
amount of consideration 代价款额 Q\$cBSJC1  
amount of contribution 供款数额 iEMIzaR  
amount of indebtedness 负债款额 1{wOjq(4  
amount of principal of the loan 贷款本金额 }5"19 Go?  
amount of rates chargeable 应征差饷数额 }iR!uhi#  
amount of share capital 股本额 r}t%DH  
amount of sums assured 承保款额 y;HJ"5.Mw  
amount of variation 变动幅度 6EG`0h6  
amount of vote 拨款数额 +]{PEnJ  
amount payable 应付款额 {>#4{D00  
amount receivable 应收款额 Umk!m] q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [m]O^Hp{{  
analysis 分析 )W![TIp  
ancillary risk 附属风险 _NM=9cWd  
annual account 周年帐目;周年帐目报表;年度决算;年结 NSAp.m   
annual accounting date 年结日期 N~ M-|^L  
annual allowance 每年免税额;年积金;年度津贴;年津 2lBu"R6}  
annual balance 年度余额 {7o|*M  
annual disposable income 每年可动用收入 e+O0l  
annual estimates 周年预算 $RV'DQO  
annual fee 年费 [Uu!:SZ  
annual general meeting 周年大会 cBnB(t%  
annual growth rate 年增率;每年增长率 %g%#=a;]q  
annual long-term supplement 长期个案每年补助金 N/ mC,7Q  
annual pensionable emolument 可供计算退休金的年薪 y]E ?\03"  
annual report 年报 XAc#ywophi  
Annual Report on the Consumer Price Index 《消费物价指数年报》 }U7 ><I  
annual return 周年报表;周年申报表;每年报税表格 ?gOZY\[ma  
Annual Return Rules 《周年报表规则》 v\ Xk6k  
annual review of consumer prices 每年消费物价回顾 uEkUK|  
annual roll-forward basis 逐年延展方式 _ ;_NM5  
annual salary 年薪 }))JzrqAe  
annual statement 年度报表;年度决算表  fj])  
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 %y;Cgo[  
annuitant 年金受益人 > 9wEx[  
annuity 年金 g4*]R>f  
annuity contract 年金合约 Yv jRJ  
annuity on human life 人寿年金 uia-w^F e  
antecedent debt 先前的债项 "5R8Zl+  
ante-dated cheque 倒填日期支票 <CUe"WbE)  
anticipated expenditure 预期开支 geu8$^  
anticipated net profit 预期纯利 gb_k^wg~1'  
anticipated revenue 预期收入 &U8W(NxN  
anti-inflation measure 反通货膨胀措施 E`SFr  
anti-inflationary stance 反通货膨胀立场 38T2IN  
apparent deficit 表面赤字 gyW##M@{  
apparent financial solvency 表面偿债能力 <ib# PLRM  
apparent partner 表面合伙人 ,-*oc>  
application for personal assessment 个人入息课税申请书 zy9# *gGq  
application of fund 资金应用 nAJ<@a  
application to release as liquidator and to destruct the books of accounts and documents s9Aq-N  
申请免除清盘人职务及毁灭帐簿与文件 0SBiMTm  
appointed actuary 委任精算师 64OgE!  
appointed auditor 委任核数师;委任审计师 6uf+,F  
appointed trustee 委任的受托人 ;yO7!{_  
appointer 委任人 QNH5Cq;Y  
apportioned pro rata 按比例分摊 Dh|8$(Jt  
apportionment 分配;分摊 PuhFbgxy  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ^w XXx=Xf  
apportionment formula 分摊方程式 ,#42ebGHR  
apportionment of estate duty 遗产税的分摊 rSVU|O3m;  
appraisal 估价;评估 "7pd(p *C  
appreciable growth 可观增长 .^S#h (A  
appreciable impact 显着影响 Py[Z9KLX  
appreciable increase 可观增长  CKv [E  
appreciation 增值;升值 *@r)3  
appreciation against other currencies 相对其他货币升值 S&@uY#_(*T  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %K_[Bx{B  
appreciation tax 增值税 DM%4 V|F"  
appropriation 拨款;拨用;拨付 el*C8TWlw  
appropriation account 拨款帐目 )0P>o]fWI  
Appropriation Bill 拨款法案 L s=2!  
appropriation-in-aid system 补助拨款办法 mzz77i  
approved assets 核准资产 1B;sSp.>  
approved basket stock 认可一篮子证券 ~/6m|k  
approved budget 核准预算 Fa$ pr`  
approved charitable donation 认可慈善捐款 Brh<6Btl  
approved charitable institution 认可慈善机构 HKk;oG  
approved currency 核准货币;认可货币 $g55wGF  
approved estimates 核准预算 A`4j=OF\  
approved estimates of expenditure 核准开支预算 aUN!Sd2,  
approved overseas insurer 核准海外保险人 I% 43rdoPe  
approved overseas trust company 核准海外信托公司 aU3 m{pE  
approved pooled investment fund 核准汇集投资基金 xoD5z<<  
approved provident fund scheme 认可公积金计划 )A a98Eu?2  
approved provision 核准拨款 /YWoDHL  
approved redeemable share 核准可赎回股份 B1oy,'  
approved regional stock 认可地区性证券 xr) Rx{)3h  
approved retirement scheme 认可退休金计划 DT_HG|  
approved subordinated loan 核准附属贷款 N?H;fK4v  
arbitrage 套戥;套汇;套利  ] }XK  
arbitrageur 套戥者;套汇者 ?]081l7cd  
arbitrary amount 临时款项 `5;O|qRq  
arrangement 措施;安排;协定 'g8~539{&  
arrears 欠款 l|`%FB^k  
arrears of pay 欠付薪酬 q#-szZQ  
arrears of revenue 逾期未收税款;逾期未收的帐项 lM C4j  
articles of association 组织章程;组织细则;组织章程细则 <D4.kM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 tnz BNW8  
ascertainment of profit 确定利润 Ep0L51Q  
"Asia Clear" “亚洲结算系统” gOZ$rv^g  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5@"&%8oeq0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 *Wv]DV=\  
Asian Development Fund [ADF] 亚洲发展基金 kDJ5x8Q#  
Asian dollar bond 亚洲美元债券 KL!k'4JNY  
Asian dollar market 亚洲美元市场 P@:#NU[  
Asian dollar rate 亚洲美元利率 |<\L B  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^u#!Yo.!(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Xd>4n7nb$`  
asked price 沽盘;喊价;索价;卖方报价 !m rB+<:  
assessable income 应评税入息 %O;"Z`I  
assessable loss 应评税亏损 -<a~kVv  
assessable profit 应评税利润 vbmSbZ"y  
assessable value 应评税值 v8,+|+3  
assessed profit 估定利润 b#R3=TQS8  
assessed value 经评估价值 Aj.TX%}`h  
assessment 评税;评定;估价;评税单 Nhn5 iN1*  
assessment number 评税编号;估价编号 ZVJbpn<lo)  
assessment of additional tax 补加税评税 }%[TJ@R;  
assessment of performance 业绩评估;实绩评价 ts3%cRN r  
Assessor 评税主任 3x9O<H}  
asset price bubbles 资产价格泡沫 I@a7AuOw  
asset-backed securities 具资产保证的证券 ;Yyg(Ex  
assets accretion 资产增值 * I`, L/  
assets and liabilities 资产与负债 |x 2>F  
assets betterment statement 资产递增表;资产改进表 r80w{[S$  
assets lending 实物放款;有抵押贷款 ZebXcT ,41  
assets of the company passing on the death 死者去世时转移的公司资产 qr$=oCqa  
assets pledged as security for liabilities 用作负债抵押的资产 zuWj@YG\.  
assets portfolio 资产投资组合 /sH3Rk.>  
assets price 资产价格 ,2DKphh  
assets quality 资产质素 I)V2cOrXM  
assets realization 资产变现 vY<(3[pp  
assets refinancing arrangement 资产再集资安排 =;0#F&  
assets securitization 资产证券化 Miqu  
assets situated outside Hong Kong 在香港以外地方的资产 mKtZ@r)u  
assets stripping 削减资产;拆卖资产 ?C//UN;  
assets value 资产值 ||cG/I&,  
assignee 承让人 P*T 'R  
assignment 转让;转让书;转让契 .t4IR =Z  
assignment of interest 权益转让 z)=D&\HX  
assignment of letters patent and trade mark 专利证书及商标转让 /OK.n3Tt  
assignment of property 物业转让;物业转让书 R:x4j#(  
assignment right 转让权 *Eu ca~%=  
assignor 转让人 `&b 8wF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 V"*|`z)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  W *0XV  
associate member 附属会员 `UMv#-Y8  
associated body corporate 相联法人团体 $[}31=0  
associated company 相联公司;联属公司 X{o.mN  
associated corporation 相联法团 Am%zEt$c  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] RtGETiA\b  
公认会计师公会〔英国〕 'N)&;ADx-G  
Association of Futures Exchange Brokers 香港期货经纪协会 cfMj^*I  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 uI@:\Rss  
association of underwriters 承保人组织 Vc$x?=  
assumption of control 接管 _+N*4  
assurance 担保;保险;转易;转易书 Ku*@4#<L6h  
assurance of interest 权益的转易 ! ]&a/$U  
at 19XX price 按一九XX年价格计算 aJ88U69  
at a discount 按赔价计算;按贴水价格计算;打折扣 6 9ia #  
at a premium 按溢价计算;按升水价格计算 U_m<W$"HF  
at call 通知付款;按通知 m.EI("n"J  
at constant market price 按固定市价计算 Gn #5zx#l  
at constant price 按固定价格计算 5Az=)q4Q  
at cost 按成本计算 uJA8PfbD  
at current market price 按当时市价计算;按现时市价计算 `MlQPLH  
at current price 按当时价格计算;按现时价格计算 kB_GL>fc  
at factor cost 按要素成本计算;按生产要素成本计算 (]^9>3{|  
at money-of-the-day price 按付款当日价格计算 $)vljM<<  
at or better 按指定或较佳价位〔买卖指令〕 BJ<hP9 #  
at par 按面值计算;平价 ,h5\vWZ  
at sight 见票即付 o*eU0  
at the close 按收市盘 }H!c9Y  
at the opening 按开市盘 m:d P,  
attestation 见证;见证条款 a[]=*(AZI  
at-the-money option 平价期权 <s2IC_f<+  
attorney 受权人;受托代表人 Bjq1za  
attornment 新拥有人承认书 O9oYuC:q  
attributable profit 可归属利润 ?P ,z^  
attributable share value 可归属股份价值 ;RB]awE  
Auckland Stock Exchange 奥克兰证券交易所 (Ybc~M)z  
auction 拍卖 3_~V(a  
auctioneer 拍卖商 Ovv~ymj  
audit 审计;核数 }|%dN*',  
Audit Commission 审计署 [94A?pn[z  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] >y"W(  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 q|b#=Af]g  
audit review 帐目审查 '}e_8 FS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 S=~[6;G  
audited account 审计帐目;经审计的帐目 h^D? G2O  
audited annual account 经审计的周年帐目 M9HM:  
audited balance sheet 经审计的资产负债表 _,"T;i  
auditor 核数师;核数主任;审计师 O&V}T#8n  
auditor's certificate 核数师证明书;审计师证明书 O;9u1,%w  
auditor's report 核数师报告;审计师报告 Dz:A.x@$*  
Aussie bond 澳元债券 MzL^u8  
austerity budget 紧缩预算 |)* K#%j  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 f)l:^/WP+  
Australia All Ordinaries Index 澳洲所有普通股票指数 w&hgJ  
Australian Dollar [AUD] 澳元  msM  
Australian Options Market 澳大利亚期权市场 "6 |j 0?Q  
Australian Securities Commission 澳洲证券事务监察委员会 d }=fJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *%7[{Loz  
Australian Stock Exchange 澳大利亚证券交易所 tisSj?+  
Austrian Schilling [ATS] 奥地利先令 No>XRG+  
authentication 认证;鉴证 X xcY  
authority to purchase 委托购买证;委购书 vP`Sz}FU  
authorization 认可;核准;授权;授权书 a$yAF4HR<  
authorization by direction 指示授权 6O bB/*h  
authorization by instruction 指令授权 ;e4 15T  
authorization by warrant 令状授权 9+ nB;vA  
authorization of unit trust 单位信托的认可 Ci4`,  
authorized agent 指定代理人 VdjS\VYe,  
authorized capital 法定资本 Yrs7F.Y"  
authorized clerk 出市员 t'|A0r$  
authorized dealer 认可交易商 dIg/g~ t"  
authorized financial institution 认可财务机构 m_zl*s*6  
authorized fund 认可基金 .T 6 NMIp*  
authorized fund house 获授权的基金公司;认可基金公司 zsFzF`[k  
authorized institution 认可机构 xHq"1Vs=  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 U(P^-J<n1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 FkY}6  
authorized insurer 获授权保险人;获认可承保人 X]8(_[Y  
authorized investment 特准投资项目 i'OFun+-,  
authorized person 获授权人 px8988X  
authorized representative 获授权代表 a$r- U_?  
authorized share capital 法定股本 $nF|n+m  
automated quotation system 自动报价系统 < aJl i   
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] qq.M]?Z  
自动交易系统〔香港期货交易所有限公司〕 1DgR V7  
automatic adjustment mechanism 自动调整机制 WvR-0>E  
automatic adjustment system 自动调整系统 \(2w/~  
Automatic Clearing House 自动票据交换所 (hNTr(z  
automatic exchange rates accumulation system 自动化汇率累集系统 `qnp   
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 cWjb149@)  
automatic teller machine [ATM] 自动柜员机 1AQVj]#S  
autopay 自动转帐 -} Zck1  
available assets 可用资产 @W6:JO  
available fiscal reserve 现存财政储备 k>E^FB=  
available profit 可用利润 fb-Lp#!T39  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 FlGU1%]m  
average 平均;平均数;海损 pqe7a3jr  
average basic salary 平均基本薪金 :dq.@:+<R  
average consumer expenditure 平均消费开支;一般消费开支 94VtGg=b}  
average cost 平均成本 J{;XNf =  
average cost of land production 增辟土地平均成本 \ne1Xu:hM  
average daily turnover 平均每日成交额 g%Bh-O9\  
average daily wage rate 平均每日工资率 /N= }wC  
average expenditure pattern 平均开支模式 ?C)a0>L  
average growth rate 平均增长率 mSLA4[4{  
average net fixed assets 固定资产平均净值 B|pO2d e  
average of relatives 相对价格平均数 5;'(^z-bL  
average price 平均价格 7OAM  
average propensity to consume 平均消费倾向;一般消费倾向 'L?e)u.  
average propensity to save 平均储蓄倾向;一般储蓄倾向 M.fAFL  
average rate 平均率 'yxN1JF  
average revenue 平均收入;平均收益 ;\j7jz^uC  
average stock 平均库存;平均存货 zU7co.G  
average yearly rent 平均年租 Ha~F&H|"O  
avoidance of double taxation 避免双重课税 _D~l2M  
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 DW( /[jo\  
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