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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: EIf ~dOgH  
A share A股;甲类股份 U70]!EaT  
abatement of tax 减税;减扣免税额 PSmfiaThwo  
ABN AMRO Bank N.V. 荷兰银行 0G2g4DSKD  
above-the-line expenditure 线上项目支出;经常预算支出 Zf>^4_x3P  
above-the-line receipt 线上项目收入;经常预算收入 (?b@b[D~4  
ABSA Asia Limited 南非联合亚洲有限公司 @i3bgx>_o  
absolute change 绝对数值变更 9r2IuS0  
absolute expenditure 实际开支 i o3yLIy,  
absolute guideline figure 绝对准则数字 *+b6B_u]  
absolute interest 绝对权益 <p?&udqD  
absolute order of discharge 绝对破产解除令  X}6#II  
absolute profit margin 绝对利润幅度 8g >b  
absolute value 实值;绝对值 [!VOw@uz  
absolutely vested interest 绝对既得权益 y9|K|xO[  
absorbed cost 已吸收成本;已分摊成本 <d7V<&@o=  
absorption 吸收;分摊;合并 7.+#zyF  
absorption rate 吸收率;摊配率;分摊率 j` /&r*zNq  
ACB Finance Limited 亚洲商业财务有限公司 [;b=A  
acceptable form of reciprocity 合理的互惠条件 kV Rn`n0  
acceptable rate 适当利率;适当汇率 -n? g~(/P  
acceptance agreement 承兑协议 .M4IGOvOS  
acceptance for honour 参加承兑 OW(&s,|6x  
acceptor 承兑人;接受人;受票人 Ih[+K#t+E  
acceptor for honour 参加承兑人 ozr9>b>M  
accident insurance 意外保险 2`= 6%s  
Accident Insurance Association of Hong Kong 香港意外保险公会 :;!\vfZbU  
accident insurance scheme 意外保险计划 l48k<  
accident year basis 意外年度基准 5ZAb]F90  
accommodation 通融;贷款 xDO7A5  
accommodation bill 通融票据;空头票据 gX?n4Csy'  
accommodation party 汇票代发人 VZIR4J[\.  
account balance 帐户余额;帐户结余 www`=)A;  
account book 帐簿 )Os Lrq/  
account collected in advance 预收款项 s/1 #DM"  
account current book 往来帐簿 s2v(=  
account of after-acquired property 事后取得的财产报告 yO>V/5`  
account of defaulter 拖欠帐目 WnAd5#G  
account payable 应付帐款 7> Pgc  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 K$REZe  
account receivable 应收帐款 XL}<1- }  
account receivable report 应收帐款报表 L6i|:D32p  
account statement 结单;帐单;会计财务报表 %E27.$E_  
account title 帐户名称;会计科目 ~-F?Mc  
accountant's report 会计师报告 uC]Z8&+obb  
Accountant's Report Rules 会计师报告规则 7=*VpX1  
accounting and auditing procedure 会计与审计程序;会计与核数程序 [Id}4[={e  
Accounting Arrangements 《会计安排》 IGAzE(  
accounting basis 会计基础 n`;R pr&  
accounting by Official Receiver 破产管理署署长呈交的帐目 O:.,+,BH  
Accounting Circular 《会计通告》 T_OF7?  
accounting class 会计类别 qU[O1bN  
accounting date 记帐日期;会计结算日期 }o9Aa0$*$  
accounting for money 款项核算 ! ]Mc4!E  
Accounting Officer 会计主任 \`,xgC9K  
accounting period 会计报告期;会计期 1:= `Y@.S  
accounting policy 会计政策;会计方针 w9#R'  
accounting practice 会计惯例 []&(D_e"  
accounting principle 会计准则 9F+P@Kp  
accounting record 会计记录 aN^IP  
accounting report 会计报告 hGP1(pH.  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Vul+]h[!h  
Accounting Society of China 中国会计学会 <2P7utdZ  
accounting statement 会计报表 )8{6+{5lu  
accounting system 会计制度;会计系统 j:1uP^.  
accounting transaction 会计事项;帐务交易 i!MwBYk  
accounting treatment 会计处理 c/u_KJFF-n  
accounting year 会计年度 }G1&]Wt_  
accretion 增值;添加 ;~sr$6  
accrual 应计项目;应累算数目 y>(rZ^y&  
accrual basis 应计制;权责发生制 PtKTm\,JL0  
accrual basis accounting 应计制会计;权责发生制会计 Ws49ImCB  
accrue 应累算;应计 wy4q[$.4v  
accrued benefit 应累算利益 zb2K;%Qs+f  
accrued charges 应计费用 '0+$ m=   
accrued cumulative preference share dividend 应累算的累积优先股股息 \-. Tg!Q6  
accrued expenses 应累算费用 ?(im+2  
accrued interest payable 应付利息;应计未付利息 amB@N6*  
accrued interest receivable 应收利息;应计未收利息 \}inT_{g  
accrued right 累算权益 +|C[-W7Sw  
accruing profit 应累算的利润 :J(sXKr[C  
accumulated fiscal reserve 累积财政储备 {&nV4c$v  
accumulated profit 累积利润;滚存溢利 \/Ij7nD`l%  
accumulated reserve 累积储备 ZxS&4>.  
accumulation of surplus income 累积收益盈余 3DoRE2}  
acquired assets 既得资产 \].J-^=  
acquisition 收购;购置;取得 WSI Xj5R  
acquisition cost 购置成本 u+% tPe  
acquisition expenses 购置费用 IM-`<~(I#  
acquisition of 100% interest 收购全部股权 ` X+j2TmS  
acquisition of control 取得控制权 A'"-m)1P  
acquisition of fixed assets 购置固定资产 [a8+(  
acquisition of shell “买壳” }#aKFcvg  
acquisition price 收购价 O2H/rFx4  
act of God 天灾 c)1=U_61  
acting partner 执事合伙人 MtG_9-  
active market 买卖活跃的市场;交投畅旺的市场;旺市 +(ny|r[#  
active partner 积极参与的合伙人 2;N@aZX  
active trading 交投活跃 d~[UXQC  
actual circulation 实际流通 9!t4>  
actual cost 实际成本 !O\X+#j  
actual expenditure 实际开支;实际支出 t>U!Zal"  
actual income 实际入息;实际收入;实际收益 gEKO128  
actual market 现货市场 X7e/:._SAH  
actual price 现货价;实际价格 sA_X<>vAKJ  
actual profit 实际利润 kQ}s/*  
actual quotation 实盘;实际价位;实际报价 z Z%/W)t  
actual year basis 按实际年度计算 )bYez  
actuals 实货 zeTszT)  
actuarial investigation 精算调查 5L &:_iQZy  
actuarial principle 精算原则 AA7#c7  
actuarial report 精算师报告 aii'}c  
Actuarial Society of Hong Kong 香港精算学会 1!s28C5u  
actuarial valuation 精算师估值 *:QXz<_x+  
actuary 精算师 piu0^vEEH  
ad referendum agreement 暂定协议;有待覆核的协定 YkbO&~.  
ad valorem duty 从价税;按值征税 L<@&nx   
ad valorem duty system 从价税制 $'$>UFR  
ad valorem fee 从价费 q 22/_nSC  
ad valorem tariff 从价关税 %}F"*.  
additional allowance 额外免税额 xzK>Xi?  
additional amount for unexpired risk 未过期风险的额外款额 W#45a.v  
additional assessable profit 补加应评税利润  6`"ZsO  
additional assessment 补加评税 j<$R4A 1  
additional commitment 额外承担 f8!l7{2%q  
additional commitment vote 额外承担拨款 sfC@*Y2XT  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +{xG<Wkltz  
additional dependent parent allowance 供养父母额外免税额 FT_k^CC  
additional provision 额外拨款 b]dxlj} <  
additional stamp duty 附加印花税 v>^jy8$  
additional tax 补加税罚款;补加税款 |+/$ g.  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 .cw=*<zeg  
adjudged bankrupt 被裁定破产 |Qu_E  
adjudicated bankrupt 裁定破产人 `Xqy  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 l\U*sro<  
adjudication of bankruptcy 裁定破产;宣告破产 ;qT5faKB3J  
adjudication of insolvency 裁定无力偿还债务 `GkRmv*  
adjusted actual 经调整的实数;调整后的实数 hgj0tIi/  
adjusted current assets 经调整的流动资产;调整后的流动资产 T{~MiC6A  
adjusted figure 经调整的数字;调整后的数额 <`mOU} 0 )  
adjusted liabilities 经调整的负债;调整后的负债 7z>+w  
adjusted loss 经调整的亏损;调整后的亏损 L{K*~B-p  
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 *dVD  
adjusted profit 经调整的利润;调整后的利润 F`D 9Zfd  
adjusted surplus 经调整的盈余额;调整后的盈余额 Nz @8  
adjusted value 经调整的价值;调整后的价值 di<B~:l58  
adjustment 调整;修订;理算〔保险〕 sWW\bK0B4  
adjustment centre 调剂中心 y7; 5xF?q  
adjustment lag 调整过程的时间差距;调整时差 h*l4Y!7  
adjustment mechanism 调整机制 g _x\T+=  
adjustment of loss 亏损调整 h *waRD  
adjustment process 调整过程;调整程序 a^*B5G1(&  
adjustment range 调整幅度 `7>K1slQ}S  
administered exchange rate 受管制汇率 ;q&Z9 lm  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 [EOMCH2Ki  
administration expenses 行政费用 L)G">T;  
administration fee 手续费;行政费 r &c_4%y  
administration in bankruptcy 破产管理 Hc /w ta  
administration order 遗产管理令 ;.r2$/E  
administrator 管理人;遗产管理人 k7b(QADqUU  
administrator of the estate 遗产管理人 7C YH'DL  
admission of debt 债项承认书 _6J<YQK  
admission of proof 接纳债权证明 9H8=eJd  
advance 放贷款项;垫付款项;预支款项;预付款项 [Z% l.  
advance account 暂支帐目;预付款帐户 <mn-=#)  
advance compensation 预付补偿金 &X7ttB"#h  
advance from shareholder 股东垫款 vF+YgQ1H  
advance pending reimbursement 预支以待日后付还 t*rp3BIG  
advanced economy 先进经济体系 A<;0L . J  
advancement 预付;预付财产 ?P YNE  
advances warrant 垫款令 Cd9t{pQD4  
advancing 贷出 n\ Gg6Y  
adverse balance 逆差 eFes+i(35  
adverse exchange 逆汇 5GUH;o1m  
advertisement addressed to shareholders 在报章刊登的致股东通告 wz)m{:b<  
advice for collection 托收通知书 =yo=q)W  
advice of drawing 提款通知书;汇票通知书 4&H+hN{3  
advice of payment 付款通知 0 c, bet{m  
Advisory Committee [Securities and Futures Commission] s/\XH&KR3V  
谘询委员会〔证券及期货事务监察委员会〕 ~"RQ!&U  
Advisory Committee on Diversification 经济多元化谘询委员会 qY# m*R  
affidavit 誓章;遗产申报誓章 e8 v; D  
affidavit of no receipt 述明无收款的誓章 _=)!xnYf  
affiliate 联号;联营公司;附属公司 ;,FT&|3o  
affiliated company 附属公司;联号;联营公司 O<Jwaap  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i$g|?g~]  
affordability 负担能力 Mf#2.TR  
African Development Bank [AfDB] 非洲开发银行 a'm!M:w  
after-acquired property 事后取得的财产 @<VG8{  
after-hours dealing 市后交易 ltP   
after-tax profit 税后盈利;税后利润;税后溢利 DwTi_8m;  
agency agreement 代理协议 \v.HG] /u  
agency expenses 代理机构的开支 8R BDJ  
agency fee 代理费 enWF7`  
Agency Law 《代理法》 yi&?d&rK  
agent 代理人;承销人 !OV|I  
agent of company 公司代理人 57'q;I  
agent's fee 代理人费;经纪费 :Q8g?TZ  
aggregate 总计;总数;总体数字 Ml8E50t>;  
aggregate amount 总款额;总额 y}Ck zD  
aggregate assets and liabilities 总体资产与负债 ?UU5hek+m  
aggregate at constant price 按固定价格计算的总体数字 {kT#o3,>w6  
aggregate demand 总需求 pFS F[9?e>  
aggregate gross position 总持仓量 $/MY,:*e  
aggregate limit 总限额 T27:"LVw  
aggregate of salaries tax 合计薪俸税 `9]P/J^  
aggregate performance 总体表现;总体业绩 BllDWKb  
aggregate supply 总体供应 <r@bNx@T  
aggregate surplus 总盈余 ry z /rf  
aggregate total 整体总额 ]cS&8{ ^2  
aggregate value 总值;合计价值 cvn-*Sj  
aggregated basis 合计基准 =H L9Z  
aggregated net chargeable income 合计应课税入息实额 iM4mkCdOO  
aggregation 合并计算;合计;总和 @F>[DW]O  
aggregation of incomes of husband and wife 夫妇入息合并计算 nm<L&11  
aggregation of property 财产的总和 qT 5Wa O)  
agio 差价;贴水 #}nBS-+  
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》 J!ln=h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment |Tj`qJGVw  
《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》 L;L2j&i%v)  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 9Kq<\"7Bmz  
《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》 ?< -wHj)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Y=PzN3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 oM/B.U2a  
agreement for a settlement 授产协议 L; @a E[#z  
agreement for assignment 转让协议 _a?wf!4>P  
agreement for sale 售卖协议;买卖协议 E `?S!*jm  
agreement for sale and purchase 买卖协议 &;'w8_K"^  
agreement for the payment of interest 支付利息协议 JkRGtYq  
agreement for the repayment of money 还款协议 9)8*FahW  
agreement of reinsurance 再保险协议 hB?U5J  
Agricultural Bank of China 中国农业银行 wn&[1gBxM  
air passenger departure tax 飞机乘客离境税 kO /~i  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 H0 {Mlu9  
airport tax 机场税 aY3pvOV  
alcohol duty 酒精税 s{b0#[  
alienation 让与;让渡;转让 `[w}hFl~q  
alimony 生活费;赡养费 2l]C55p)s  
All Ordinaries Index [AOI] 所有普通股指数 l#mqV@?A~  
all risks 全险;综合险 JDIz28Ww  
All Sales Record for Stock Market 《股票市场成交报告》 X`8Y[Vb3}  
Allied Capital Resources Limited 新联财务有限公司 pT|./ Fe  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $IZ *|>(  
allocation letter 拨款信件 s0x@ u  
allocation of fund 分配款项;预留款项 _Y}^%eFw  
allocation of profit 利润分配;溢利分配 ?z*W8b]'  
allocation warrant 拨款令 j 8~Gv=(h  
allotment 分配;配股 }])G Q@  
allotment notice 股份配售通知;配股通知 O~7p^i}  
allotment of shares 股份分配 <FMuWHY  
allowable 可获宽免;免税的 ,C5@ P+A  
allowable business loss 可扣除的营业亏损 "j *fVn  
allowable expenses 可扣税的支出 0Og/47dO.2  
allowance 免税额;津贴;备抵;准备金 G7Edi;y/{  
allowance for debts 债项的免税额 Z&2 &wD  
allowance for depreciation by wear and tear 耗损折旧免税额 t[L2'J.5  
allowance for funeral expenses 殡殓费的免税额 UMnR=~.  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 iPRJA{$b_  
allowance for repairs and outgoings 修葺及支出方面的免税额 ]9!Gg  
allowance to debtor 给债务人的津贴 <m|FccvQ  
alteration of capital 资本更改 Vs2v j  
alternate trustee 候补受托人 MVu[gB  
amalgamation 合并 <v1_F;{n  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 2gK p\!  
ambit of charges 征税范围;收费范围 BV_a-\Sa=  
amended valuation 经修订的估值 CNpCe-%&  
American Commodities Exchange 美国商品交易所 A5(kOtgiT  
American Express Bank Limited 美国运通银行 7`j|tb-  
American Stock Exchange 美国证券交易所 O&gy(   
amortization 摊销  mP`,I"u  
amount due from banks 存放银行同业的款项 #t5JUi%in*  
amount due from banks abroad 存放海外银行同业的款项 <"j"h=tm}  
amount due from holding companies 控股公司欠款 _dH[STT  
amount due from local banks 存放本港银行同业的款项 IJL^dXCu  
amount due to banks 银行同业的存款 [kU[}FT  
amount due to banks abroad 海外银行同业的存款 7KYF16A4  
amount due to holding companies 控股公司存款 uWM4O@Qn)d  
amount due to local banks 本港银行同业的存款 v= 8~ZDY  
amount due to outport banks 外埠银行同业的存款 x_>"Rnv:K  
amount for note issue 发行纸币的款额 C5W-B8>  
amount of bond 担保契据的款额 OV0cr  
amount of consideration 代价款额 dNS9<8JX  
amount of contribution 供款数额 ^@l5u=  
amount of indebtedness 负债款额 E!O(:/*  
amount of principal of the loan 贷款本金额 RMs1{64:  
amount of rates chargeable 应征差饷数额 A `H]q5d  
amount of share capital 股本额 T`0`]z!~  
amount of sums assured 承保款额 Mz% d_  
amount of variation 变动幅度 btkMY<o7  
amount of vote 拨款数额 EHE6 -^F  
amount payable 应付款额 *(_ON$+3  
amount receivable 应收款额 -h.3M0  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 7D9h;gsP  
analysis 分析 A=l?IC@O  
ancillary risk 附属风险 <#J<QYF&2  
annual account 周年帐目;周年帐目报表;年度决算;年结 Z:}2F^6  
annual accounting date 年结日期 ]2u7?l  
annual allowance 每年免税额;年积金;年度津贴;年津 =#PudF.\  
annual balance 年度余额 a*e|>pDO  
annual disposable income 每年可动用收入 N-_| %C-.  
annual estimates 周年预算 g*\v}6 h  
annual fee 年费 :W1tIB  
annual general meeting 周年大会 )GF  
annual growth rate 年增率;每年增长率 07E".T%Ts  
annual long-term supplement 长期个案每年补助金 _^,[wD  
annual pensionable emolument 可供计算退休金的年薪 RvZryA*vu  
annual report 年报 'ra_Zg[j  
Annual Report on the Consumer Price Index 《消费物价指数年报》 `cy"-CJS  
annual return 周年报表;周年申报表;每年报税表格 @b(gjOE  
Annual Return Rules 《周年报表规则》 YC+ZVp"v  
annual review of consumer prices 每年消费物价回顾 hKH Q!`&v  
annual roll-forward basis 逐年延展方式 A`mf 8'nTG  
annual salary 年薪 L2Qp6A6S  
annual statement 年度报表;年度决算表 Phjf$\pt  
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 [eTck73  
annuitant 年金受益人 p-ii($~ }  
annuity 年金 Y7IlqC`i  
annuity contract 年金合约 2oNPR+ -  
annuity on human life 人寿年金  &~f*q?xR  
antecedent debt 先前的债项 gP"Mu#/D  
ante-dated cheque 倒填日期支票 ABS BtH ?  
anticipated expenditure 预期开支 T<_1|eH  
anticipated net profit 预期纯利 e^ K=8IW  
anticipated revenue 预期收入 Yc( )'6  
anti-inflation measure 反通货膨胀措施 2* cKFv{  
anti-inflationary stance 反通货膨胀立场 FnU{C=P  
apparent deficit 表面赤字 RdpQJ)3F  
apparent financial solvency 表面偿债能力 19.!$;  
apparent partner 表面合伙人 ,L;c{[*rh  
application for personal assessment 个人入息课税申请书 [pyXX>:M  
application of fund 资金应用 j4hUPL7  
application to release as liquidator and to destruct the books of accounts and documents  Q-3J0=  
申请免除清盘人职务及毁灭帐簿与文件 }F9?*2\/  
appointed actuary 委任精算师 f+(w(~O  
appointed auditor 委任核数师;委任审计师 5la]l  
appointed trustee 委任的受托人 ~S<F  
appointer 委任人 [&k& $04_  
apportioned pro rata 按比例分摊 . LVOaxT  
apportionment 分配;分摊 -2m Ogv  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 F$pd]F!#  
apportionment formula 分摊方程式 h;h,dx  
apportionment of estate duty 遗产税的分摊 iH -x  
appraisal 估价;评估 Q(eQZx{  
appreciable growth 可观增长 S7~l%G>]b  
appreciable impact 显着影响 nD{;4$xP`  
appreciable increase 可观增长 )SZ,J-H08w  
appreciation 增值;升值 5=;I|l,  
appreciation against other currencies 相对其他货币升值 `J;/=tf09  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 d%|#m)  
appreciation tax 增值税 !D]6Cq  
appropriation 拨款;拨用;拨付 d3q/mg5a  
appropriation account 拨款帐目 c^/?VmCQ}  
Appropriation Bill 拨款法案 nV6g]#~ @  
appropriation-in-aid system 补助拨款办法 rD)v%vvr&`  
approved assets 核准资产 ;|e 0{Jrz  
approved basket stock 认可一篮子证券 I<o4l[--  
approved budget 核准预算 AhFI, x  
approved charitable donation 认可慈善捐款 X2mm'J DwK  
approved charitable institution 认可慈善机构 .J! $,O@  
approved currency 核准货币;认可货币 %EhU!K#[  
approved estimates 核准预算 )#TJw@dNf^  
approved estimates of expenditure 核准开支预算 ROiX =i  
approved overseas insurer 核准海外保险人 0}3'h#33=  
approved overseas trust company 核准海外信托公司 hdWp  
approved pooled investment fund 核准汇集投资基金 '%/u103{e  
approved provident fund scheme 认可公积金计划 */m~m?  
approved provision 核准拨款 {?M*ZRO'  
approved redeemable share 核准可赎回股份 Jd_1>p  
approved regional stock 认可地区性证券 Ih0> ]h-7  
approved retirement scheme 认可退休金计划 Hr.JZ>~<  
approved subordinated loan 核准附属贷款 o+WrIAR  
arbitrage 套戥;套汇;套利 .Af)y_  
arbitrageur 套戥者;套汇者 YSUH*i/%  
arbitrary amount 临时款项 XzwQ,+IAr  
arrangement 措施;安排;协定 Zvw3C%In  
arrears 欠款 9MlfZsby  
arrears of pay 欠付薪酬 \7?MUa.4  
arrears of revenue 逾期未收税款;逾期未收的帐项 AZ@Zo'  
articles of association 组织章程;组织细则;组织章程细则 YedipYG9;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 q|_ 5@Ly  
ascertainment of profit 确定利润 !ES#::;z?  
"Asia Clear" “亚洲结算系统” LR?#H)$  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 vnOF$6n  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ktJLp Z<0O  
Asian Development Fund [ADF] 亚洲发展基金 79fyn!Iz<  
Asian dollar bond 亚洲美元债券 BY2txLLB  
Asian dollar market 亚洲美元市场 a[9OtZX<  
Asian dollar rate 亚洲美元利率 ,#FH8%Yf  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 u,k8i:JY  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 2\W<EWJ@  
asked price 沽盘;喊价;索价;卖方报价 -5*;J&.  
assessable income 应评税入息 ^x#RUv  
assessable loss 应评税亏损 KTREOOu .t  
assessable profit 应评税利润 S~9kp?kR$  
assessable value 应评税值 JO$]t|I  
assessed profit 估定利润 |?Uc:VFF  
assessed value 经评估价值 B_G7F[/K  
assessment 评税;评定;估价;评税单 ZuV  
assessment number 评税编号;估价编号 \) ONy9  
assessment of additional tax 补加税评税 { J%$.D(/  
assessment of performance 业绩评估;实绩评价 DcM+K@1E4^  
Assessor 评税主任 `SbX`a0p2  
asset price bubbles 资产价格泡沫 aQuy*\$$  
asset-backed securities 具资产保证的证券 Ss/="jC  
assets accretion 资产增值 mq} #{  
assets and liabilities 资产与负债 <p8y'KAlc  
assets betterment statement 资产递增表;资产改进表 K\r=MkA.>  
assets lending 实物放款;有抵押贷款 g9Qxf%}  
assets of the company passing on the death 死者去世时转移的公司资产 nUu|}11(  
assets pledged as security for liabilities 用作负债抵押的资产 s'w 0pZqj  
assets portfolio 资产投资组合 7oSuLo=  
assets price 资产价格 ?2/M W27w  
assets quality 资产质素 Bd[}A9O[  
assets realization 资产变现 $f\-.7OD  
assets refinancing arrangement 资产再集资安排 vDb}CQ\  
assets securitization 资产证券化 pAL-P l9z  
assets situated outside Hong Kong 在香港以外地方的资产 `-\JjMSQ1  
assets stripping 削减资产;拆卖资产 \Vq;j 1  
assets value 资产值 `215Llzk;  
assignee 承让人 he6) L6T  
assignment 转让;转让书;转让契 Ct33S+y  
assignment of interest 权益转让 j;vaNg|vQ  
assignment of letters patent and trade mark 专利证书及商标转让 bHG>SW\]`?  
assignment of property 物业转让;物业转让书 ?':'zT  
assignment right 转让权 t;6/bT-  
assignor 转让人 >b${rgCvQ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 tq93 2M4  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >QPS0Vx[  
associate member 附属会员 \'b- ;exH  
associated body corporate 相联法人团体 c9k,Dc  
associated company 相联公司;联属公司 B75SLK:h=  
associated corporation 相联法团 c9={~  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Q&;qFv5-l  
公认会计师公会〔英国〕 tr+~@]I+  
Association of Futures Exchange Brokers 香港期货经纪协会 ~+ur*3X  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 /PS]AM  
association of underwriters 承保人组织 sP8B?Tn1W  
assumption of control 接管 ^9E(8DD  
assurance 担保;保险;转易;转易书 !(o2K!v0  
assurance of interest 权益的转易 D/>5\da+y  
at 19XX price 按一九XX年价格计算 a-=apD1RvG  
at a discount 按赔价计算;按贴水价格计算;打折扣 w+D5a VJ  
at a premium 按溢价计算;按升水价格计算 |U0@(H  
at call 通知付款;按通知 9_$Odc%]  
at constant market price 按固定市价计算 `Nr7N#g+u  
at constant price 按固定价格计算 Qgi:q  
at cost 按成本计算 "+_0idpF  
at current market price 按当时市价计算;按现时市价计算 6<6_W#  
at current price 按当时价格计算;按现时价格计算 iDN,}:<V  
at factor cost 按要素成本计算;按生产要素成本计算 Grv|Wuli  
at money-of-the-day price 按付款当日价格计算 m#p^'}]!;  
at or better 按指定或较佳价位〔买卖指令〕 D.f=!rT7E7  
at par 按面值计算;平价 wxrT(x|  
at sight 见票即付 Reo0ZU>  
at the close 按收市盘 wtyu"=  
at the opening 按开市盘 aT[7L9Cw  
attestation 见证;见证条款 Z2 4 m  
at-the-money option 平价期权 @x4Dt&:"  
attorney 受权人;受托代表人 E$ rSrT(  
attornment 新拥有人承认书 W,+91rup  
attributable profit 可归属利润 Q0q$ZK6C  
attributable share value 可归属股份价值 VVOt%d  
Auckland Stock Exchange 奥克兰证券交易所 W=:+f)D  
auction 拍卖 } U.B$4Q  
auctioneer 拍卖商 L1BpY-=  
audit 审计;核数 Uk4">]oct  
Audit Commission 审计署 8&bj7w,K  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] #U6qM(J  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 mYvm_t9  
audit review 帐目审查 <hdCO< 0(  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *WG}K?"/  
audited account 审计帐目;经审计的帐目 ?HTwTi 5!)  
audited annual account 经审计的周年帐目 bHM .&4G  
audited balance sheet 经审计的资产负债表 yuB BO:\.  
auditor 核数师;核数主任;审计师 C~*m&,@TT^  
auditor's certificate 核数师证明书;审计师证明书 B*7o\~5  
auditor's report 核数师报告;审计师报告 hFv}JQJw<  
Aussie bond 澳元债券 dQb?Zi7g  
austerity budget 紧缩预算 lNw?}H  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 kzu=-@s  
Australia All Ordinaries Index 澳洲所有普通股票指数 )2S\:&x  
Australian Dollar [AUD] 澳元 DQ$/0bq   
Australian Options Market 澳大利亚期权市场 :h@:F7N _  
Australian Securities Commission 澳洲证券事务监察委员会 ?9cy5z[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 b :00w["  
Australian Stock Exchange 澳大利亚证券交易所 JZ [&:  
Austrian Schilling [ATS] 奥地利先令 L`v,:#Y   
authentication 认证;鉴证 I(SE)%!%S  
authority to purchase 委托购买证;委购书 |)?T([  
authorization 认可;核准;授权;授权书 U$}]zaB  
authorization by direction 指示授权 w.\:I[  
authorization by instruction 指令授权 th{h)( +H  
authorization by warrant 令状授权 vP!gLN]TV  
authorization of unit trust 单位信托的认可 OJaU,vQ#  
authorized agent 指定代理人 (XQG"G%U6W  
authorized capital 法定资本 &V$R@~x  
authorized clerk 出市员 YQOGxSi  
authorized dealer 认可交易商 h?sh#j6  
authorized financial institution 认可财务机构 c-F&4V  
authorized fund 认可基金 >8so'7(  
authorized fund house 获授权的基金公司;认可基金公司 YuZnuI@m9  
authorized institution 认可机构 ]M/w];:  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :%gBcL9T  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _=b[b]Ec$s  
authorized insurer 获授权保险人;获认可承保人 w# ['{GL  
authorized investment 特准投资项目 Y9N:%[ :>W  
authorized person 获授权人 (;N_lF0  
authorized representative 获授权代表 H{8\<E:V+}  
authorized share capital 法定股本 I5mS!m/X  
automated quotation system 自动报价系统 -oj@ c OZ  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ;_!;D#:  
自动交易系统〔香港期货交易所有限公司〕 $si2H8  
automatic adjustment mechanism 自动调整机制 Ty m!7H2  
automatic adjustment system 自动调整系统 ,aeFEsi  
Automatic Clearing House 自动票据交换所 4{TUoI6ii  
automatic exchange rates accumulation system 自动化汇率累集系统 rlq8J/0/+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .dV!du  
automatic teller machine [ATM] 自动柜员机  6O}r4*  
autopay 自动转帐 9ccEF6o0=  
available assets 可用资产 VCIG+Gz  
available fiscal reserve 现存财政储备 DIY WFVh  
available profit 可用利润 YG_3@`-<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 4s~o   
average 平均;平均数;海损 01J.XfCd6  
average basic salary 平均基本薪金 JW$#~"@r  
average consumer expenditure 平均消费开支;一般消费开支 BmZd,}{  
average cost 平均成本 <M=K!k  
average cost of land production 增辟土地平均成本 $d'Gh2IGA  
average daily turnover 平均每日成交额 rv+"=g  
average daily wage rate 平均每日工资率 Z`D#L[z$  
average expenditure pattern 平均开支模式 PQ j_j#0  
average growth rate 平均增长率 q(C+D%xB  
average net fixed assets 固定资产平均净值 W;1Hyk  
average of relatives 相对价格平均数 vCJjZ%eO%D  
average price 平均价格 s<myZ T$  
average propensity to consume 平均消费倾向;一般消费倾向 M:A7=rO~  
average propensity to save 平均储蓄倾向;一般储蓄倾向 8p5u1 ;2  
average rate 平均率 <B)lV'!Bd  
average revenue 平均收入;平均收益 QS[%`-dR2  
average stock 平均库存;平均存货 *N't ;  
average yearly rent 平均年租 X- zg  
avoidance of double taxation 避免双重课税 0F"xU1z,  
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 8u>E(Vmpu  
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