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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: t1YVE%`w  
A share A股;甲类股份 qMe$Qr8  
abatement of tax 减税;减扣免税额 ] T! >]  
ABN AMRO Bank N.V. 荷兰银行 wg=ge]E5  
above-the-line expenditure 线上项目支出;经常预算支出 beYaQz/@W  
above-the-line receipt 线上项目收入;经常预算收入 %<8lLRl  
ABSA Asia Limited 南非联合亚洲有限公司 8FThu[  
absolute change 绝对数值变更 v5GV"qY  
absolute expenditure 实际开支 9IC|2w66  
absolute guideline figure 绝对准则数字 v9OK <  
absolute interest 绝对权益 h>+,ba"D  
absolute order of discharge 绝对破产解除令 5l"v:Px  
absolute profit margin 绝对利润幅度 /u 8m|S<  
absolute value 实值;绝对值 50.cMms  
absolutely vested interest 绝对既得权益 >h7qI-  
absorbed cost 已吸收成本;已分摊成本 2 -uL  
absorption 吸收;分摊;合并 Z;QbqMj  
absorption rate 吸收率;摊配率;分摊率 i 7 f/r.  
ACB Finance Limited 亚洲商业财务有限公司 V4 PD]5ZW  
acceptable form of reciprocity 合理的互惠条件 Xo>P?^c4?  
acceptable rate 适当利率;适当汇率 #yv_Eb02  
acceptance agreement 承兑协议 tPHDnh^n]  
acceptance for honour 参加承兑 K Zw"?%H[  
acceptor 承兑人;接受人;受票人 f6ad@2  
acceptor for honour 参加承兑人 >8nRP%r[5,  
accident insurance 意外保险 d-=/@N!4e  
Accident Insurance Association of Hong Kong 香港意外保险公会 x%JtI'sg  
accident insurance scheme 意外保险计划 T0ebW w  
accident year basis 意外年度基准 (P[:g  
accommodation 通融;贷款 h+! Ld^'c  
accommodation bill 通融票据;空头票据 : YU_ \EV  
accommodation party 汇票代发人 Xj&fWu A  
account balance 帐户余额;帐户结余 --S2lN/:T  
account book 帐簿 z5v)~+"1  
account collected in advance 预收款项 7N / v  
account current book 往来帐簿 Nj_h+=UE!  
account of after-acquired property 事后取得的财产报告 Z`23z( +  
account of defaulter 拖欠帐目 ~g+?]Lk}  
account payable 应付帐款 jLf.qf8qm  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h`OX()N  
account receivable 应收帐款 eFUJASc  
account receivable report 应收帐款报表 R*D0A@  
account statement 结单;帐单;会计财务报表 @O/-~, E68  
account title 帐户名称;会计科目 r[>4b}4s  
accountant's report 会计师报告 1<Fh aK  
Accountant's Report Rules 会计师报告规则 . C_\xb  
accounting and auditing procedure 会计与审计程序;会计与核数程序 M>H4bU(  
Accounting Arrangements 《会计安排》 r83chR9  
accounting basis 会计基础 9GdQ$^m  
accounting by Official Receiver 破产管理署署长呈交的帐目 $6\-8zNk  
Accounting Circular 《会计通告》 FwU*]wx|{  
accounting class 会计类别 |BrD:+  
accounting date 记帐日期;会计结算日期 ?@W=bJ8{  
accounting for money 款项核算 Z]-C,8MM  
Accounting Officer 会计主任 (x7AV$N  
accounting period 会计报告期;会计期 )U4h?J  
accounting policy 会计政策;会计方针 @.T w*t  
accounting practice 会计惯例 n^O Wz4  
accounting principle 会计准则 Gt{'` P,&9  
accounting record 会计记录 -~z]ut<Z  
accounting report 会计报告 /9/svPc]  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 X ?p_O2#k  
Accounting Society of China 中国会计学会 {)^P_zha[9  
accounting statement 会计报表 BzFD_A>j;_  
accounting system 会计制度;会计系统 sDV*k4  
accounting transaction 会计事项;帐务交易 7/*a  
accounting treatment 会计处理 _ PC}`Y'&  
accounting year 会计年度 `? ayc/TK  
accretion 增值;添加 { bjK(|  
accrual 应计项目;应累算数目 ^fj):n5/  
accrual basis 应计制;权责发生制 ]KX _a1e  
accrual basis accounting 应计制会计;权责发生制会计  4{2)ZI#  
accrue 应累算;应计 J)6A,:wt  
accrued benefit 应累算利益 DwTqj=l  
accrued charges 应计费用 Y,1sNg  
accrued cumulative preference share dividend 应累算的累积优先股股息 Mp;yvatO  
accrued expenses 应累算费用 >AcpJ|V  
accrued interest payable 应付利息;应计未付利息 Z  Mp  
accrued interest receivable 应收利息;应计未收利息 TF %8pIg>Z  
accrued right 累算权益 @d5G\1(%  
accruing profit 应累算的利润 ;bJ2miO"e  
accumulated fiscal reserve 累积财政储备 BV=L.*  
accumulated profit 累积利润;滚存溢利 :sT\-MpQvn  
accumulated reserve 累积储备 u*R9x3&/5  
accumulation of surplus income 累积收益盈余 mPHn &4  
acquired assets 既得资产 j\w>}Pc  
acquisition 收购;购置;取得 r30t`o12i  
acquisition cost 购置成本 .F'fBT` $  
acquisition expenses 购置费用 =m@5$  
acquisition of 100% interest 收购全部股权 kqYvd]ss  
acquisition of control 取得控制权 [ e4)"A"  
acquisition of fixed assets 购置固定资产 )r O`K  
acquisition of shell “买壳” )2Gp3oD?  
acquisition price 收购价 Gmcx#?|Tx  
act of God 天灾 J90q\_dY.  
acting partner 执事合伙人 Ov{fO  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [0GM!3YJ7  
active partner 积极参与的合伙人 02]9 OnWw  
active trading 交投活跃 S fE^'G\  
actual circulation 实际流通 e=t?mDh#E  
actual cost 实际成本 Qi^MfHW  
actual expenditure 实际开支;实际支出 LkFXUt?  
actual income 实际入息;实际收入;实际收益 fTi,S)F'  
actual market 现货市场 \~xOdqF/  
actual price 现货价;实际价格 Y[8w0ve- g  
actual profit 实际利润 n3{m "h3  
actual quotation 实盘;实际价位;实际报价 t/cj z/]  
actual year basis 按实际年度计算 ?U0iHg{  
actuals 实货 ?MhRdY  
actuarial investigation 精算调查 fSp(}'m2L  
actuarial principle 精算原则 G)l[\6Dn  
actuarial report 精算师报告 pt8X.f,iA  
Actuarial Society of Hong Kong 香港精算学会 $ 1(u.Ud  
actuarial valuation 精算师估值 !l'Az3'J|  
actuary 精算师 :V2j'R,  
ad referendum agreement 暂定协议;有待覆核的协定 ,eRl Z3T  
ad valorem duty 从价税;按值征税 5=Bj?xb$'  
ad valorem duty system 从价税制 ' U(v  
ad valorem fee 从价费 GK}?*Lf s  
ad valorem tariff 从价关税 Yfy6o6*:  
additional allowance 额外免税额 3Z'{#<1>^;  
additional amount for unexpired risk 未过期风险的额外款额 $P]% Px!x  
additional assessable profit 补加应评税利润 EU,4qO  
additional assessment 补加评税 kP%W:4l0  
additional commitment 额外承担 8QYG"CA6/  
additional commitment vote 额外承担拨款 |6B:tw/.  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 h~elF1dG  
additional dependent parent allowance 供养父母额外免税额 :EyH'v  
additional provision 额外拨款 K_nN|'R-  
additional stamp duty 附加印花税 <C6/R]x#  
additional tax 补加税罚款;补加税款 bi!4I<E>k  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 L&ws[8-  
adjudged bankrupt 被裁定破产 5h[u2&;G  
adjudicated bankrupt 裁定破产人 "}K/ b  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 tH:ea$A  
adjudication of bankruptcy 裁定破产;宣告破产 `. %;|"xR  
adjudication of insolvency 裁定无力偿还债务 iyOd&|.  
adjusted actual 经调整的实数;调整后的实数 xpyb&A  
adjusted current assets 经调整的流动资产;调整后的流动资产 "<6pp4*I  
adjusted figure 经调整的数字;调整后的数额 *D<S \6=  
adjusted liabilities 经调整的负债;调整后的负债 H'I|tPs  
adjusted loss 经调整的亏损;调整后的亏损 u7j-uVG  
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 0s0[U  
adjusted profit 经调整的利润;调整后的利润 [ H>MeeR  
adjusted surplus 经调整的盈余额;调整后的盈余额 |f8by\Q86=  
adjusted value 经调整的价值;调整后的价值 |]A{8BBC  
adjustment 调整;修订;理算〔保险〕 ao{>.b  
adjustment centre 调剂中心 P; }Z 3!  
adjustment lag 调整过程的时间差距;调整时差 B\|>i~u(  
adjustment mechanism 调整机制 v}z o v Ei  
adjustment of loss 亏损调整 LO.4sO  
adjustment process 调整过程;调整程序 zx-+u7qKH  
adjustment range 调整幅度 :G^`LyOM  
administered exchange rate 受管制汇率 ENC_#- 1x  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 SX^fh.  
administration expenses 行政费用 dGIu0\J\$  
administration fee 手续费;行政费 K?[pCF2C  
administration in bankruptcy 破产管理 [tMf KO  
administration order 遗产管理令 Tc:W=\<  
administrator 管理人;遗产管理人 ,_rarU)[J  
administrator of the estate 遗产管理人 CG9X3%xO%  
admission of debt 债项承认书 )[oU|!@  
admission of proof 接纳债权证明 eiEZtu  
advance 放贷款项;垫付款项;预支款项;预付款项 $%r|V*5  
advance account 暂支帐目;预付款帐户 6xL=JSi~  
advance compensation 预付补偿金 0y;&L63>T  
advance from shareholder 股东垫款 #j-,#P@  
advance pending reimbursement 预支以待日后付还 g#[9O'H  
advanced economy 先进经济体系 `8FC&%X_  
advancement 预付;预付财产 )SA$hwR  
advances warrant 垫款令 A ws#>l<  
advancing 贷出 +ZRsa`'^  
adverse balance 逆差 20?i4h_  
adverse exchange 逆汇 %\~;I73  
advertisement addressed to shareholders 在报章刊登的致股东通告 sF+0v p  
advice for collection 托收通知书 mApn(&  
advice of drawing 提款通知书;汇票通知书 {+xUAmd  
advice of payment 付款通知 iLmU|jdE  
Advisory Committee [Securities and Futures Commission] (X!/tw,.  
谘询委员会〔证券及期货事务监察委员会〕 Ka_UVKwMro  
Advisory Committee on Diversification 经济多元化谘询委员会 <;=Y4$y[  
affidavit 誓章;遗产申报誓章 S_bay8L1  
affidavit of no receipt 述明无收款的誓章 ^<E+7  
affiliate 联号;联营公司;附属公司 CCEx>*E6c  
affiliated company 附属公司;联号;联营公司 w|L~+   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !5B9:p~-  
affordability 负担能力 Q`vyDoF  
African Development Bank [AfDB] 非洲开发银行 J`RNik*>  
after-acquired property 事后取得的财产 %+I(S`}  
after-hours dealing 市后交易 t*qA.xc6  
after-tax profit 税后盈利;税后利润;税后溢利 K&)a3Z=(.  
agency agreement 代理协议 *<Ddn&_  
agency expenses 代理机构的开支 Xx'>5d>  
agency fee 代理费 LpmspIPvf  
Agency Law 《代理法》 WN?T*bz2  
agent 代理人;承销人 Q%eBm_r;  
agent of company 公司代理人 e< CPaun  
agent's fee 代理人费;经纪费 ZH0f32K  
aggregate 总计;总数;总体数字 [CUJA  
aggregate amount 总款额;总额 %<M<'jxSca  
aggregate assets and liabilities 总体资产与负债 Q5<vK{  
aggregate at constant price 按固定价格计算的总体数字 .R gfP'M  
aggregate demand 总需求 cw5YjQ8 9  
aggregate gross position 总持仓量  ]Ea7b  
aggregate limit 总限额 #>- rKv.A  
aggregate of salaries tax 合计薪俸税 D{loX6  
aggregate performance 总体表现;总体业绩 6sZRR{'  
aggregate supply 总体供应 ; zvnDox  
aggregate surplus 总盈余 ^LNc  
aggregate total 整体总额 Tb)x8-0  
aggregate value 总值;合计价值 0ay!tS dN  
aggregated basis 合计基准 N |~&Q!A&  
aggregated net chargeable income 合计应课税入息实额 f9Xw]G9  
aggregation 合并计算;合计;总和 u]2k%TUY  
aggregation of incomes of husband and wife 夫妇入息合并计算 uc<@ Fh(  
aggregation of property 财产的总和 7 %|>7  
agio 差价;贴水 UF%5/SiVX  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》  ~Afs  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 62 _$O"  
《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》 C C09:L?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \\lC"Z#J`  
《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》 lET)<V(Y  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment BdKtpje  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Q|1bF!#(1  
agreement for a settlement 授产协议 :3t])mL#   
agreement for assignment 转让协议 Yo(B8}?0!  
agreement for sale 售卖协议;买卖协议 Sy'>JHx  
agreement for sale and purchase 买卖协议 ?qbp  
agreement for the payment of interest 支付利息协议 BJE <~"  
agreement for the repayment of money 还款协议 &\H5*A.HkA  
agreement of reinsurance 再保险协议 OL'=a|g|c  
Agricultural Bank of China 中国农业银行 :A'!u r=\  
air passenger departure tax 飞机乘客离境税 A;!FtD/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 sZH7 EK  
airport tax 机场税 q"Md)?5N  
alcohol duty 酒精税 %:,=J  
alienation 让与;让渡;转让 xS}H483h6W  
alimony 生活费;赡养费 #~+#72+x7  
All Ordinaries Index [AOI] 所有普通股指数 ?>y-5B[K/(  
all risks 全险;综合险 1IV 0a  
All Sales Record for Stock Market 《股票市场成交报告》 K;qZc\q  
Allied Capital Resources Limited 新联财务有限公司 wuk7mIJ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 U. aa iX7  
allocation letter 拨款信件 ;Wa{q.)  
allocation of fund 分配款项;预留款项 i njmP9ed  
allocation of profit 利润分配;溢利分配 )^\='(s  
allocation warrant 拨款令 v'!Nt k  
allotment 分配;配股 LU{Z  
allotment notice 股份配售通知;配股通知 m%[t&^b}T  
allotment of shares 股份分配 [&CM-` N  
allowable 可获宽免;免税的 //Gvk|O1  
allowable business loss 可扣除的营业亏损 pPZ/O 6  
allowable expenses 可扣税的支出 $3TTHS o  
allowance 免税额;津贴;备抵;准备金 /;rN/ot2o  
allowance for debts 债项的免税额 v-3zav  
allowance for depreciation by wear and tear 耗损折旧免税额 `I8^QcP  
allowance for funeral expenses 殡殓费的免税额 .A\\v6@  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Jg:-TK/  
allowance for repairs and outgoings 修葺及支出方面的免税额 (UF!Zb]{  
allowance to debtor 给债务人的津贴 x+cF1 N2.  
alteration of capital 资本更改 |T_Pz& -  
alternate trustee 候补受托人 bUN,P"  
amalgamation 合并 ~ ZL`E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2&0<$>  
ambit of charges 征税范围;收费范围  +Rgw+o  
amended valuation 经修订的估值 ~(j'a!#Vvk  
American Commodities Exchange 美国商品交易所 CFm1c1%Hg  
American Express Bank Limited 美国运通银行 el?V2v[  
American Stock Exchange 美国证券交易所 BozK!"R_<  
amortization 摊销 qffSq](D.  
amount due from banks 存放银行同业的款项 $Je"z]cy-  
amount due from banks abroad 存放海外银行同业的款项 DBBBpb~~  
amount due from holding companies 控股公司欠款 Mlw9#H6  
amount due from local banks 存放本港银行同业的款项 \( <{)GpBi  
amount due to banks 银行同业的存款 .w_`d'}  
amount due to banks abroad 海外银行同业的存款 6b70w @P!  
amount due to holding companies 控股公司存款 h.$__Gs  
amount due to local banks 本港银行同业的存款 R.H\b!  
amount due to outport banks 外埠银行同业的存款 4E-A@FR  
amount for note issue 发行纸币的款额 $p3Wjf:bH  
amount of bond 担保契据的款额 2 dD<]  
amount of consideration 代价款额 loUwR z  
amount of contribution 供款数额 p=+*g.,O  
amount of indebtedness 负债款额 4spaw?j  
amount of principal of the loan 贷款本金额 0BB @E(*  
amount of rates chargeable 应征差饷数额 iW@Vw{|i I  
amount of share capital 股本额 Ws*PMK.0  
amount of sums assured 承保款额 G;HlII9x[  
amount of variation 变动幅度 S@xsAib0J  
amount of vote 拨款数额 wUCDJY:,1  
amount payable 应付款额 L-C/Luws  
amount receivable 应收款额 :aq>  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 pOVghllO  
analysis 分析 bepYeT  
ancillary risk 附属风险 <W51oO  
annual account 周年帐目;周年帐目报表;年度决算;年结 9LEilmPs  
annual accounting date 年结日期 r\n h.}s  
annual allowance 每年免税额;年积金;年度津贴;年津 [Ht."VxR  
annual balance 年度余额 o`K^Wy~+k#  
annual disposable income 每年可动用收入 U=i8>6V  
annual estimates 周年预算 Kt 90mA  
annual fee 年费 k<'vP{  
annual general meeting 周年大会 ^?X ^+  
annual growth rate 年增率;每年增长率 ah/6;,T  
annual long-term supplement 长期个案每年补助金 rZ.a>'T4  
annual pensionable emolument 可供计算退休金的年薪 sL7`=a.&T  
annual report 年报 sK 1m9  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R'9@A\7#  
annual return 周年报表;周年申报表;每年报税表格 'hlB;z|T  
Annual Return Rules 《周年报表规则》 k~jKJb-_  
annual review of consumer prices 每年消费物价回顾 j,56Lh%1  
annual roll-forward basis 逐年延展方式 @x=BJuUuX  
annual salary 年薪 ?St=7a(D  
annual statement 年度报表;年度决算表 Y!a+#N!  
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 \buZ?  
annuitant 年金受益人 zK>'tFU  
annuity 年金 n.a=K2H:V  
annuity contract 年金合约 CFBUQMl >  
annuity on human life 人寿年金 ?|">),  
antecedent debt 先前的债项 \ L9?69B~  
ante-dated cheque 倒填日期支票 -[f "r`  
anticipated expenditure 预期开支 $ o5V$N D  
anticipated net profit 预期纯利 V|3yZ8lE  
anticipated revenue 预期收入 miG; ]-"^  
anti-inflation measure 反通货膨胀措施 7TV>6i+7  
anti-inflationary stance 反通货膨胀立场 t*Vao  
apparent deficit 表面赤字 Uin k  
apparent financial solvency 表面偿债能力 )l!J$X+R  
apparent partner 表面合伙人 L,L ~ .E  
application for personal assessment 个人入息课税申请书 'z +$3\5L  
application of fund 资金应用 S om. qD  
application to release as liquidator and to destruct the books of accounts and documents NoJnchiU  
申请免除清盘人职务及毁灭帐簿与文件 "$~}'`(]  
appointed actuary 委任精算师 iJ`%yg,  
appointed auditor 委任核数师;委任审计师 |t&G&)~:  
appointed trustee 委任的受托人 :$M9XZ~\  
appointer 委任人 $ ] W[y=  
apportioned pro rata 按比例分摊 A*\o c  
apportionment 分配;分摊 u#41osUVW>  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 o%V @D'w  
apportionment formula 分摊方程式 XlPK3^'N)h  
apportionment of estate duty 遗产税的分摊 )g9)IF  
appraisal 估价;评估 fqcU5l[v,  
appreciable growth 可观增长 9{)Z5%Kz  
appreciable impact 显着影响 n0+g]|a AF  
appreciable increase 可观增长 ,zAK3d&hj  
appreciation 增值;升值 U{T[*s  
appreciation against other currencies 相对其他货币升值 jw/'*e  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -Q<z1vz  
appreciation tax 增值税 o,S!RG&  
appropriation 拨款;拨用;拨付 XGE 2J  
appropriation account 拨款帐目 ZR!cQ oV=  
Appropriation Bill 拨款法案 z>cIiprX  
appropriation-in-aid system 补助拨款办法 =7 Jy  
approved assets 核准资产 Zz"I.$$[M  
approved basket stock 认可一篮子证券 aL8p"iSG9  
approved budget 核准预算 TqS2!/jp  
approved charitable donation 认可慈善捐款 rnnX|}J  
approved charitable institution 认可慈善机构 c@RT$Q9j  
approved currency 核准货币;认可货币 QuSV&>T\  
approved estimates 核准预算 7))y}N:p  
approved estimates of expenditure 核准开支预算  FovE$Dj]  
approved overseas insurer 核准海外保险人 Pv< QjY  
approved overseas trust company 核准海外信托公司 ! 9d _Gf-  
approved pooled investment fund 核准汇集投资基金 bH'S.RWp=  
approved provident fund scheme 认可公积金计划 NFB *1_m  
approved provision 核准拨款 J?._/RL8-  
approved redeemable share 核准可赎回股份 n 11LxGwk  
approved regional stock 认可地区性证券 #,@bxsB  
approved retirement scheme 认可退休金计划 ! G*&4V3Mg  
approved subordinated loan 核准附属贷款 O{PW  
arbitrage 套戥;套汇;套利 xU@1!%l@  
arbitrageur 套戥者;套汇者 8{R&EijC  
arbitrary amount 临时款项 )HEfU31IC  
arrangement 措施;安排;协定 <(fdHQD!7>  
arrears 欠款 X.s*>'  
arrears of pay 欠付薪酬 6X dWm  
arrears of revenue 逾期未收税款;逾期未收的帐项 t:\l&R&  
articles of association 组织章程;组织细则;组织章程细则 fZ[kh{|  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $[[?;g  
ascertainment of profit 确定利润 #X#8ynt  
"Asia Clear" “亚洲结算系统” LyGUvi  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 fi=0{  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Iha[G u  
Asian Development Fund [ADF] 亚洲发展基金 @zo7.'7P   
Asian dollar bond 亚洲美元债券 *dN N<  
Asian dollar market 亚洲美元市场 '0 ]r<O  
Asian dollar rate 亚洲美元利率 $50\" mo~z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 >L8?=>>?\  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 %Ys$@dB  
asked price 沽盘;喊价;索价;卖方报价 88 {1mA,v  
assessable income 应评税入息 Mal<iNN  
assessable loss 应评税亏损 uG;?vvg>  
assessable profit 应评税利润 eI^gV'UK  
assessable value 应评税值 y=w`w>%  
assessed profit 估定利润 _mXs4  
assessed value 经评估价值 {-HDkG' 8  
assessment 评税;评定;估价;评税单 qYK4)JP  
assessment number 评税编号;估价编号 zDB" r  
assessment of additional tax 补加税评税 !n eo\  
assessment of performance 业绩评估;实绩评价 rIVvO  
Assessor 评税主任 b vRB  
asset price bubbles 资产价格泡沫 GzdRG^vN  
asset-backed securities 具资产保证的证券 -j&Vtr  
assets accretion 资产增值 1SUzzlRx  
assets and liabilities 资产与负债 4@6 <  
assets betterment statement 资产递增表;资产改进表 m<{"}4'  
assets lending 实物放款;有抵押贷款 ys%zlbj[  
assets of the company passing on the death 死者去世时转移的公司资产 F}D3,&9N  
assets pledged as security for liabilities 用作负债抵押的资产 } ~F~hf>s  
assets portfolio 资产投资组合 @ .gPJMA  
assets price 资产价格 p>q&&;fe  
assets quality 资产质素 :m K xa  
assets realization 资产变现 [/cIUQ  
assets refinancing arrangement 资产再集资安排 &cc9}V)M  
assets securitization 资产证券化 BxdX WO  
assets situated outside Hong Kong 在香港以外地方的资产 IE;\7 r+h  
assets stripping 削减资产;拆卖资产 &tj0M.-  
assets value 资产值 zb:kanb-  
assignee 承让人 1[-vD=  
assignment 转让;转让书;转让契 WL U}  
assignment of interest 权益转让 #by Jqy&e  
assignment of letters patent and trade mark 专利证书及商标转让 99u/fkL  
assignment of property 物业转让;物业转让书 1`JB)9P  
assignment right 转让权 @ 7W?8  
assignor 转让人 *~2cG;B"e  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 MDHb'<o?y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司  $:EG%jl  
associate member 附属会员 ? %(spV  
associated body corporate 相联法人团体 jj,r <T  
associated company 相联公司;联属公司 OCNPi4  
associated corporation 相联法团 :, _!pe;H  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] f*m[|0qI<X  
公认会计师公会〔英国〕 V_"f|[1  
Association of Futures Exchange Brokers 香港期货经纪协会 I^_NC&m  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 3vW4<:Lgy  
association of underwriters 承保人组织 ,lm=M 5b  
assumption of control 接管 $UvPo0{  
assurance 担保;保险;转易;转易书 W~ruN4q.  
assurance of interest 权益的转易 f~ZEdq8  
at 19XX price 按一九XX年价格计算 <a|@t@R  
at a discount 按赔价计算;按贴水价格计算;打折扣 {^mKvc  
at a premium 按溢价计算;按升水价格计算 IQnIaZ  
at call 通知付款;按通知 q3h'l,  
at constant market price 按固定市价计算 @i LIU}+  
at constant price 按固定价格计算 Qxa{UQh}9  
at cost 按成本计算 5=L} \ankn  
at current market price 按当时市价计算;按现时市价计算 vzXag*0  
at current price 按当时价格计算;按现时价格计算 |=K_F3aJ  
at factor cost 按要素成本计算;按生产要素成本计算 _<*Hv*Zm  
at money-of-the-day price 按付款当日价格计算 iw\%h9  
at or better 按指定或较佳价位〔买卖指令〕 .=c<>/ 0  
at par 按面值计算;平价 )D/ 6%]O  
at sight 见票即付 =\3Tv  
at the close 按收市盘 +Qj(B@ i  
at the opening 按开市盘 )Gk`[*q ;  
attestation 见证;见证条款 vmX"+sHz$]  
at-the-money option 平价期权 Eu,`7iQ?(  
attorney 受权人;受托代表人 "G?Yrh  
attornment 新拥有人承认书 -VT+O+9_A  
attributable profit 可归属利润 *%gF2@=r8F  
attributable share value 可归属股份价值 1^G{tlA-  
Auckland Stock Exchange 奥克兰证券交易所 /*rhtrS)  
auction 拍卖 #07!-)Gv  
auctioneer 拍卖商 Z?G&.# :  
audit 审计;核数 szmmu*F,U:  
Audit Commission 审计署 zpjqEEY;  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ",Cr,;]  
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〕 D(]E/k@ ;~  
audit review 帐目审查 T+IF}4e d  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 H/fUM  
audited account 审计帐目;经审计的帐目 y 1\'( 1  
audited annual account 经审计的周年帐目 z rfUQO  
audited balance sheet 经审计的资产负债表 '{b1!nC;  
auditor 核数师;核数主任;审计师 "Cz<d w]D  
auditor's certificate 核数师证明书;审计师证明书 ~bK9R 0|<  
auditor's report 核数师报告;审计师报告 W!L+(!&H  
Aussie bond 澳元债券 Zjh2{ :  
austerity budget 紧缩预算 9Ul(GI(  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #UP~iHbt\  
Australia All Ordinaries Index 澳洲所有普通股票指数 9jir* UI  
Australian Dollar [AUD] 澳元 [g|Y7.j8  
Australian Options Market 澳大利亚期权市场 (5Nv8H8|  
Australian Securities Commission 澳洲证券事务监察委员会 L=; -x9  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 6<76H  
Australian Stock Exchange 澳大利亚证券交易所 5Wx~ZQZ  
Austrian Schilling [ATS] 奥地利先令 F>hZ{   
authentication 认证;鉴证 G&f8n  
authority to purchase 委托购买证;委购书 r(A.<`\   
authorization 认可;核准;授权;授权书 eD?3"!c!  
authorization by direction 指示授权 5 `/< v^  
authorization by instruction 指令授权 K4ZolWbU  
authorization by warrant 令状授权 yHo[{,4itA  
authorization of unit trust 单位信托的认可 Xd `vDgD  
authorized agent 指定代理人 C~% 1w%nn  
authorized capital 法定资本 , E )|y4  
authorized clerk 出市员 ]e?x# <S  
authorized dealer 认可交易商 _HOIT  
authorized financial institution 认可财务机构 pc]J[ S?P  
authorized fund 认可基金 !~i' -4]  
authorized fund house 获授权的基金公司;认可基金公司 ~nLN`H d  
authorized institution 认可机构 )FN;+"IJ  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @@G6p($  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ,MPB/j^o5!  
authorized insurer 获授权保险人;获认可承保人 OWq'[T4  
authorized investment 特准投资项目 *jq7X  
authorized person 获授权人 xgu `Q`~  
authorized representative 获授权代表 PUJ2`iP1^3  
authorized share capital 法定股本 Cizvw'XDV  
automated quotation system 自动报价系统 &C<yfRDu  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y*oDO$6  
自动交易系统〔香港期货交易所有限公司〕 ,8'>R@o  
automatic adjustment mechanism 自动调整机制 Z4K+ /<I  
automatic adjustment system 自动调整系统 B;6]NCx D  
Automatic Clearing House 自动票据交换所 G.Vu KsP]  
automatic exchange rates accumulation system 自动化汇率累集系统 @oP_;G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 'wasZ b<^  
automatic teller machine [ATM] 自动柜员机 7R.Q Ql  
autopay 自动转帐 uE/T2BX*  
available assets 可用资产 6DIZ@oi  
available fiscal reserve 现存财政储备 3chPY4~A  
available profit 可用利润 1+;C`bnA  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 o Pci66  
average 平均;平均数;海损 S{]7C?4`  
average basic salary 平均基本薪金 *.-.iY.a]  
average consumer expenditure 平均消费开支;一般消费开支 \`<cH#  
average cost 平均成本 MB ju![n  
average cost of land production 增辟土地平均成本 EI>6Nh  
average daily turnover 平均每日成交额 TcTM]ixr  
average daily wage rate 平均每日工资率 mMx ;yZ  
average expenditure pattern 平均开支模式 N]EcEM#  
average growth rate 平均增长率 RgdysyB  
average net fixed assets 固定资产平均净值 8(g:HR*;  
average of relatives 相对价格平均数 /^{BUo  
average price 平均价格 ]r! >{  
average propensity to consume 平均消费倾向;一般消费倾向 *_Z#O,  
average propensity to save 平均储蓄倾向;一般储蓄倾向 hRI"y":zD  
average rate 平均率 GPhl4#'  
average revenue 平均收入;平均收益 %D$,;{ew  
average stock 平均库存;平均存货 `i) 2nNJ"  
average yearly rent 平均年租 #PDf,^  
avoidance of double taxation 避免双重课税 4(neKr5\#  
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 i&njqK!wS  
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