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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: |%7cdMC  
A share A股;甲类股份 >FF5x#^&c  
abatement of tax 减税;减扣免税额 rpV1y$n<F  
ABN AMRO Bank N.V. 荷兰银行 ?u$u?j|N  
above-the-line expenditure 线上项目支出;经常预算支出 L'A)6^d@S  
above-the-line receipt 线上项目收入;经常预算收入 Y "jE'  
ABSA Asia Limited 南非联合亚洲有限公司 .zj0Jy8N  
absolute change 绝对数值变更 E4%j.  
absolute expenditure 实际开支 X(AN)&L[  
absolute guideline figure 绝对准则数字 4[2_,9}  
absolute interest 绝对权益 /DFV$+9  
absolute order of discharge 绝对破产解除令 }VCI=?-  
absolute profit margin 绝对利润幅度 ?UZ?NY  
absolute value 实值;绝对值 6[ga$nF?  
absolutely vested interest 绝对既得权益 2W<n5o   
absorbed cost 已吸收成本;已分摊成本 DVp5hR_$  
absorption 吸收;分摊;合并 `C72sA{M.  
absorption rate 吸收率;摊配率;分摊率 qRB7Ec_  
ACB Finance Limited 亚洲商业财务有限公司 DtxE@,  
acceptable form of reciprocity 合理的互惠条件 )P Jw+5  
acceptable rate 适当利率;适当汇率 |\9TvN^$`  
acceptance agreement 承兑协议 onei4c>@  
acceptance for honour 参加承兑 nvq3*  
acceptor 承兑人;接受人;受票人 JMa3btLy(  
acceptor for honour 参加承兑人 V%ii3  
accident insurance 意外保险 "M H6fF  
Accident Insurance Association of Hong Kong 香港意外保险公会 Qyh/ed/  
accident insurance scheme 意外保险计划 yW7'?  
accident year basis 意外年度基准 |zsbW9 W*m  
accommodation 通融;贷款 7=}F{U  
accommodation bill 通融票据;空头票据 2.I^Xf2  
accommodation party 汇票代发人 &9[P-w;7u  
account balance 帐户余额;帐户结余 nD6G  
account book 帐簿 RYR-K^;R  
account collected in advance 预收款项 y-aRXF=W  
account current book 往来帐簿 W<b-r^9?s  
account of after-acquired property 事后取得的财产报告 ]ya; v '  
account of defaulter 拖欠帐目 RrV>r<Z"Q  
account payable 应付帐款 'S4)?Z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 '0aG N<c  
account receivable 应收帐款 }d Ad$^  
account receivable report 应收帐款报表 K?.e|  
account statement 结单;帐单;会计财务报表 U>qHn'M  
account title 帐户名称;会计科目 ODw`E9  
accountant's report 会计师报告 h1D?=M\9  
Accountant's Report Rules 会计师报告规则 |L3X_Me  
accounting and auditing procedure 会计与审计程序;会计与核数程序 x hs#u  
Accounting Arrangements 《会计安排》 #KpY6M-H  
accounting basis 会计基础 Sb&lhgW]c  
accounting by Official Receiver 破产管理署署长呈交的帐目 :<S<f%  
Accounting Circular 《会计通告》 W[''Cc.  
accounting class 会计类别 !7p}C-RZp  
accounting date 记帐日期;会计结算日期 2b@tj 5  
accounting for money 款项核算 z}4L=KR\v  
Accounting Officer 会计主任 wTq{sW&  
accounting period 会计报告期;会计期 m\u26`M  
accounting policy 会计政策;会计方针 Xz{~3ih  
accounting practice 会计惯例 7:=k`yS,  
accounting principle 会计准则 R[[ ,q:4  
accounting record 会计记录 m]Y;c_DO:  
accounting report 会计报告 M!m?#xz'c  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 t;qP']2  
Accounting Society of China 中国会计学会 K >tf,  
accounting statement 会计报表 zd %rs~*c  
accounting system 会计制度;会计系统 P.\nLE J=  
accounting transaction 会计事项;帐务交易 e79KbLV  
accounting treatment 会计处理 LO%!Z,}   
accounting year 会计年度 o @Z#  
accretion 增值;添加 }M>r E  
accrual 应计项目;应累算数目 S7iDTG_@t  
accrual basis 应计制;权责发生制 i\?*=\a  
accrual basis accounting 应计制会计;权责发生制会计 eTa y>G  
accrue 应累算;应计 ,T{<vRj7_  
accrued benefit 应累算利益 x34f9! 't  
accrued charges 应计费用 VRng=,  
accrued cumulative preference share dividend 应累算的累积优先股股息 -%c<IX>z9  
accrued expenses 应累算费用 6cS>bl  
accrued interest payable 应付利息;应计未付利息 X* eW#|$\  
accrued interest receivable 应收利息;应计未收利息 Vzlh+R>c  
accrued right 累算权益 uBnoQ~Qd[z  
accruing profit 应累算的利润 K!z`  
accumulated fiscal reserve 累积财政储备 kQ>^->w  
accumulated profit 累积利润;滚存溢利 AC%JC+  
accumulated reserve 累积储备 MHj,<|8Q  
accumulation of surplus income 累积收益盈余 |pZUlQbb  
acquired assets 既得资产 Td\o9  
acquisition 收购;购置;取得 O'*@ Ytn  
acquisition cost 购置成本 afEF]i  
acquisition expenses 购置费用 1`bl&}6l|E  
acquisition of 100% interest 收购全部股权 I s57F4[}  
acquisition of control 取得控制权 IND]j72  
acquisition of fixed assets 购置固定资产 i&Fiq&V)[  
acquisition of shell “买壳” 9]'&RyH=#  
acquisition price 收购价 {jKI^aC<[  
act of God 天灾 V\5 L?}  
acting partner 执事合伙人 G5.nPsuM   
active market 买卖活跃的市场;交投畅旺的市场;旺市 = duks\)O  
active partner 积极参与的合伙人 ,Ds.x@p  
active trading 交投活跃 Z=S>0|`R  
actual circulation 实际流通 ;az5ZsvN D  
actual cost 实际成本 bJ /5|E?  
actual expenditure 实际开支;实际支出 _D7]-3uC!  
actual income 实际入息;实际收入;实际收益 m#e3%150{  
actual market 现货市场 {D&9UZm  
actual price 现货价;实际价格  UL@9W6  
actual profit 实际利润 s,]%dG!  
actual quotation 实盘;实际价位;实际报价 v;1F[?@3Y  
actual year basis 按实际年度计算 n'FwM\  
actuals 实货 J%C#V}z7E  
actuarial investigation 精算调查 KDP H6  
actuarial principle 精算原则 C(T;>if0NH  
actuarial report 精算师报告 C#pZw[  
Actuarial Society of Hong Kong 香港精算学会 >ezi3Zx^  
actuarial valuation 精算师估值 5II(mSg8  
actuary 精算师 2;3f=$3  
ad referendum agreement 暂定协议;有待覆核的协定 =}!Mf'  
ad valorem duty 从价税;按值征税 # uCB)n&.  
ad valorem duty system 从价税制 o(kM9G|  
ad valorem fee 从价费 arK_oh0B  
ad valorem tariff 从价关税 {No L  
additional allowance 额外免税额 a `Q ot  
additional amount for unexpired risk 未过期风险的额外款额 d@C&+#QDF  
additional assessable profit 补加应评税利润  )v4b  
additional assessment 补加评税 m^~S  
additional commitment 额外承担 eJCjJ)  
additional commitment vote 额外承担拨款 6vKS".4C  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 o]n!(f<(*  
additional dependent parent allowance 供养父母额外免税额 g| <wyt[  
additional provision 额外拨款 YGvUwj'2a  
additional stamp duty 附加印花税 BP[|nL  
additional tax 补加税罚款;补加税款 ^ZDBO/  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 n.oUVr=nX  
adjudged bankrupt 被裁定破产 @F*wg  
adjudicated bankrupt 裁定破产人 I751 t  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 J8a*s`ik  
adjudication of bankruptcy 裁定破产;宣告破产 'J)2g"T@  
adjudication of insolvency 裁定无力偿还债务 `Mj}md;O"  
adjusted actual 经调整的实数;调整后的实数 ,Tagj`@bHc  
adjusted current assets 经调整的流动资产;调整后的流动资产 1nknSw#  
adjusted figure 经调整的数字;调整后的数额 :G w~7v_  
adjusted liabilities 经调整的负债;调整后的负债 EpJ4`{4  
adjusted loss 经调整的亏损;调整后的亏损 /Dt d#OAdr  
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 RC#C\S6  
adjusted profit 经调整的利润;调整后的利润 6M.;@t,Y  
adjusted surplus 经调整的盈余额;调整后的盈余额 b^c9po  
adjusted value 经调整的价值;调整后的价值 ?']h%'Q  
adjustment 调整;修订;理算〔保险〕 .9[45][FK  
adjustment centre 调剂中心 7IlOG~DC  
adjustment lag 调整过程的时间差距;调整时差 9i5,2~  
adjustment mechanism 调整机制 rX7QbAB  
adjustment of loss 亏损调整 s?Uh|BfB  
adjustment process 调整过程;调整程序 r`S< A;  
adjustment range 调整幅度 &ZHC-qMRK  
administered exchange rate 受管制汇率 )}%O>%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 wXjFLg!g?  
administration expenses 行政费用 ^E`(*J/o  
administration fee 手续费;行政费 fQK"h  
administration in bankruptcy 破产管理 /2M.~3gQ  
administration order 遗产管理令 rx"s!y{!-  
administrator 管理人;遗产管理人 RR;AJ8wd  
administrator of the estate 遗产管理人 `i +g{kE2M  
admission of debt 债项承认书 ysIh[1E~%:  
admission of proof 接纳债权证明 s^OO^%b  
advance 放贷款项;垫付款项;预支款项;预付款项 n(nBRCG)o  
advance account 暂支帐目;预付款帐户 Y<"7x#AB!  
advance compensation 预付补偿金 cV{%^0? D  
advance from shareholder 股东垫款 5v)(8|.M  
advance pending reimbursement 预支以待日后付还 }ov&.,vQ  
advanced economy 先进经济体系 :1q 4"tv|  
advancement 预付;预付财产 q-ES6R  
advances warrant 垫款令 W,@ If}  
advancing 贷出 &5{xXWJK  
adverse balance 逆差 mV^Zy  
adverse exchange 逆汇 dBV7Te4L  
advertisement addressed to shareholders 在报章刊登的致股东通告 F(#rQ_z]  
advice for collection 托收通知书 ZPN roCK`  
advice of drawing 提款通知书;汇票通知书 i|)Su4Dw  
advice of payment 付款通知 6&Juv  
Advisory Committee [Securities and Futures Commission] JPM))4YDR  
谘询委员会〔证券及期货事务监察委员会〕 RyB~Lm`ZK%  
Advisory Committee on Diversification 经济多元化谘询委员会 g @I6$Z  
affidavit 誓章;遗产申报誓章 dUznxZB  
affidavit of no receipt 述明无收款的誓章 V}o n|A  
affiliate 联号;联营公司;附属公司 j;_c+w!P  
affiliated company 附属公司;联号;联营公司 \o-&f:  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pCpb;<JG  
affordability 负担能力 Rv,JU6>i  
African Development Bank [AfDB] 非洲开发银行 I V%VU  
after-acquired property 事后取得的财产 )Rat0$6  
after-hours dealing 市后交易 9mc!bj^811  
after-tax profit 税后盈利;税后利润;税后溢利 R2L;bGI*J  
agency agreement 代理协议 4Tc&IwR  
agency expenses 代理机构的开支 Zc |/{$>:W  
agency fee 代理费 CBQhIvq.d  
Agency Law 《代理法》 ik|-L8  
agent 代理人;承销人 7+TiyY]K  
agent of company 公司代理人 S_T^G` [  
agent's fee 代理人费;经纪费 Sw`RBN[ yo  
aggregate 总计;总数;总体数字 F;lI+^}}  
aggregate amount 总款额;总额 WnwhSr2  
aggregate assets and liabilities 总体资产与负债 WnUweSdW  
aggregate at constant price 按固定价格计算的总体数字 aq+Y7IR_  
aggregate demand 总需求 "jecsqCgK0  
aggregate gross position 总持仓量 :f5s4N  
aggregate limit 总限额 &0TVi  
aggregate of salaries tax 合计薪俸税 zOEY6lAwI  
aggregate performance 总体表现;总体业绩 "TV(H+1,z  
aggregate supply 总体供应 !J*,)kRN  
aggregate surplus 总盈余 {HC@u{K -  
aggregate total 整体总额 E Uar/  
aggregate value 总值;合计价值 0qjXQs}  
aggregated basis 合计基准 {*ZY(6^  
aggregated net chargeable income 合计应课税入息实额 7J28JK  
aggregation 合并计算;合计;总和 aKUS5jDu  
aggregation of incomes of husband and wife 夫妇入息合并计算 \? j E#^  
aggregation of property 财产的总和 "!>DX1rsi  
agio 差价;贴水 ]u-]'P  
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》 I]Tsz'T!9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ]W0EVf=,k  
《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》 &AuF]VT  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 0U/K7sZ  
《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》 c(co\A.]:6  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5Ft5@UF~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 VN0mDh?E  
agreement for a settlement 授产协议 iV FkYx%}  
agreement for assignment 转让协议 nhSb~QqEh  
agreement for sale 售卖协议;买卖协议 )5JU:jNy  
agreement for sale and purchase 买卖协议 =K&\E2kA4  
agreement for the payment of interest 支付利息协议 6qe*@o  
agreement for the repayment of money 还款协议 6+V\t+aug  
agreement of reinsurance 再保险协议 N$Y" c*  
Agricultural Bank of China 中国农业银行 P+t#4J  
air passenger departure tax 飞机乘客离境税 V>64/  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]%uZ\Q;9p  
airport tax 机场税 :0K8h  
alcohol duty 酒精税 E| YdcS  
alienation 让与;让渡;转让 ]Mj/&b>"e  
alimony 生活费;赡养费 Sp}D ;7  
All Ordinaries Index [AOI] 所有普通股指数 biozZ  
all risks 全险;综合险 vQF vtwd  
All Sales Record for Stock Market 《股票市场成交报告》 GEjd7s]C  
Allied Capital Resources Limited 新联财务有限公司 VKm!Ri$  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 FVv8--  
allocation letter 拨款信件 4$/i%B#ad  
allocation of fund 分配款项;预留款项 ~.PO[hC  
allocation of profit 利润分配;溢利分配 M fk2mIy  
allocation warrant 拨款令 T,fI BD:  
allotment 分配;配股 Tj~IaU  
allotment notice 股份配售通知;配股通知 S1_6C:^k  
allotment of shares 股份分配 qj0 1]  
allowable 可获宽免;免税的 '`Bm'Dd  
allowable business loss 可扣除的营业亏损 :[@ k<8<]  
allowable expenses 可扣税的支出 z 3t~}aL  
allowance 免税额;津贴;备抵;准备金 T{]~07N?  
allowance for debts 债项的免税额 [md u!!*  
allowance for depreciation by wear and tear 耗损折旧免税额 ]maYUKqv}'  
allowance for funeral expenses 殡殓费的免税额 UgB'[@McS  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 2>} xhQJ  
allowance for repairs and outgoings 修葺及支出方面的免税额 C^t(^9  
allowance to debtor 给债务人的津贴 =S[yE]v^  
alteration of capital 资本更改 0Iud$Lu  
alternate trustee 候补受托人 7z\m; 1  
amalgamation 合并 IdIrI  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 #jpoHvt h  
ambit of charges 征税范围;收费范围 3:"]Rn([P  
amended valuation 经修订的估值 c/L>>t  
American Commodities Exchange 美国商品交易所 =H0vE7{*  
American Express Bank Limited 美国运通银行 #{r#;+  
American Stock Exchange 美国证券交易所 e@@?AB$n(  
amortization 摊销 ,=(Z00#(  
amount due from banks 存放银行同业的款项 xE}VTHFo'  
amount due from banks abroad 存放海外银行同业的款项 FZd.L6q  
amount due from holding companies 控股公司欠款 Sj'ht=  
amount due from local banks 存放本港银行同业的款项 O_$dI*RK  
amount due to banks 银行同业的存款 VZ>On$hp  
amount due to banks abroad 海外银行同业的存款 RjJU4q  
amount due to holding companies 控股公司存款 +^rh[>W  
amount due to local banks 本港银行同业的存款 r _,_5 @0e  
amount due to outport banks 外埠银行同业的存款 MyJ4><oG  
amount for note issue 发行纸币的款额 z|G9,:9  
amount of bond 担保契据的款额 OQ :dJe6  
amount of consideration 代价款额 oRN-xng  
amount of contribution 供款数额 f:zFFpP.j@  
amount of indebtedness 负债款额 ,3v+PIcMM+  
amount of principal of the loan 贷款本金额 s#h8%['  
amount of rates chargeable 应征差饷数额 Q|}a R:4  
amount of share capital 股本额 53QfTP  
amount of sums assured 承保款额 {^{p,9  
amount of variation 变动幅度 T0Yiayt  
amount of vote 拨款数额 jk\ dG16  
amount payable 应付款额 y#Ht{)C  
amount receivable 应收款额 ?6Cz[5\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 -71dN0hWh  
analysis 分析 xy+QbD T  
ancillary risk 附属风险 /Y[~-Y+!,  
annual account 周年帐目;周年帐目报表;年度决算;年结 HQ9f ,<  
annual accounting date 年结日期 s"=6{EVqk3  
annual allowance 每年免税额;年积金;年度津贴;年津 qP!eJ6[Nh"  
annual balance 年度余额 3`hUo5K  
annual disposable income 每年可动用收入 &a!BD/  
annual estimates 周年预算 wI M{pK  
annual fee 年费 B}OY /J/*8  
annual general meeting 周年大会 /|{,sWf2  
annual growth rate 年增率;每年增长率 {-9jm%N  
annual long-term supplement 长期个案每年补助金 CZ 2`H[8  
annual pensionable emolument 可供计算退休金的年薪 g}&hl"j  
annual report 年报 k.h`Cji@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 W-RqN!snJ8  
annual return 周年报表;周年申报表;每年报税表格 8pLBt:  
Annual Return Rules 《周年报表规则》 IWVlrGyM  
annual review of consumer prices 每年消费物价回顾 t<uYM  
annual roll-forward basis 逐年延展方式 fBBa4"OK=  
annual salary 年薪 8$xPex~2  
annual statement 年度报表;年度决算表 l>lW]W  
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 ]!1OH |Ad  
annuitant 年金受益人 W#_/ak$uF*  
annuity 年金 Vi! Q  
annuity contract 年金合约 F}Mhs17!|  
annuity on human life 人寿年金 G DSfT{kK\  
antecedent debt 先前的债项 .F&9.#>  
ante-dated cheque 倒填日期支票 lM\LN^f5*  
anticipated expenditure 预期开支 {s,+^7  
anticipated net profit 预期纯利 f<i7@%  
anticipated revenue 预期收入 0?7XtC P<  
anti-inflation measure 反通货膨胀措施 t^=U*~  
anti-inflationary stance 反通货膨胀立场 mIZwAKo  
apparent deficit 表面赤字 O|kKwadC  
apparent financial solvency 表面偿债能力 JL}\*  
apparent partner 表面合伙人 !yjo   
application for personal assessment 个人入息课税申请书 %k f>&b,Mi  
application of fund 资金应用 `T ^G^7&  
application to release as liquidator and to destruct the books of accounts and documents sfp,Lq`  
申请免除清盘人职务及毁灭帐簿与文件 9z m|Lbj  
appointed actuary 委任精算师 [{[N(g&d  
appointed auditor 委任核数师;委任审计师 k0?ZYeHC  
appointed trustee 委任的受托人 Ue5O9;y]u  
appointer 委任人 U IJx*  
apportioned pro rata 按比例分摊 x9>\(-uU  
apportionment 分配;分摊 '6Qy/R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 qg z*'_S  
apportionment formula 分摊方程式 NCeaL-y7  
apportionment of estate duty 遗产税的分摊 {!ZyCi19  
appraisal 估价;评估 ^jdL@#k00  
appreciable growth 可观增长 |wxGpBau  
appreciable impact 显着影响 ~KjJ\b)R  
appreciable increase 可观增长 ;:&?=d  
appreciation 增值;升值 ,reJ(s  
appreciation against other currencies 相对其他货币升值 ~ <0Z>qr  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 :L?_Y/K  
appreciation tax 增值税 FD7H@L5  
appropriation 拨款;拨用;拨付 }pNX@C#De  
appropriation account 拨款帐目 <>SdVif]  
Appropriation Bill 拨款法案 wyc D>hc  
appropriation-in-aid system 补助拨款办法 )\/ =M*  
approved assets 核准资产 yT OyDm-  
approved basket stock 认可一篮子证券 XR# ;{p+b  
approved budget 核准预算 a+41|)pt  
approved charitable donation 认可慈善捐款 /%x7+Rl\-^  
approved charitable institution 认可慈善机构 1ZJ4*bn  
approved currency 核准货币;认可货币 ]rd/;kg.S  
approved estimates 核准预算 4C_c\;d  
approved estimates of expenditure 核准开支预算 huFz97?y(  
approved overseas insurer 核准海外保险人 H{ M)-  
approved overseas trust company 核准海外信托公司 `%K`gYhG1  
approved pooled investment fund 核准汇集投资基金 W-2i+g)  
approved provident fund scheme 认可公积金计划 4Wel[]  
approved provision 核准拨款 U SOKDDm  
approved redeemable share 核准可赎回股份 yFIy`9R  
approved regional stock 认可地区性证券 6y+b5-{'  
approved retirement scheme 认可退休金计划 wjU.W5IR  
approved subordinated loan 核准附属贷款 UP1?5Q=H]Q  
arbitrage 套戥;套汇;套利 cleOsj;S  
arbitrageur 套戥者;套汇者 .,2V5D-${  
arbitrary amount 临时款项 HP2wtN{Zs  
arrangement 措施;安排;协定 rp! LP#*  
arrears 欠款 O0~vf[i];  
arrears of pay 欠付薪酬 8Vl!|\x5  
arrears of revenue 逾期未收税款;逾期未收的帐项 O>r-]0DI[  
articles of association 组织章程;组织细则;组织章程细则 c|p,/L09L  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Aw ^yH+ae  
ascertainment of profit 确定利润 Rz <OF^Iy  
"Asia Clear" “亚洲结算系统” 0O@_ cW  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 y+mElG$F  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 To"dG& h  
Asian Development Fund [ADF] 亚洲发展基金 D=?{8'R'  
Asian dollar bond 亚洲美元债券 I8m:3fL"  
Asian dollar market 亚洲美元市场 ^%bBW6eZ  
Asian dollar rate 亚洲美元利率 >mu)/kl  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会  I?Y d   
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 54p tP  
asked price 沽盘;喊价;索价;卖方报价 Iq' O  
assessable income 应评税入息 $`Nd?\$  
assessable loss 应评税亏损 '8`T|2   
assessable profit 应评税利润 S0w> hr  
assessable value 应评税值 MOz}Q1`a  
assessed profit 估定利润 Y)HbxFF`/  
assessed value 经评估价值 B+VuUt{S  
assessment 评税;评定;估价;评税单 AY2:[ 5cm  
assessment number 评税编号;估价编号 \^532FIw6  
assessment of additional tax 补加税评税 NGzgLSm\  
assessment of performance 业绩评估;实绩评价 ))#'4  
Assessor 评税主任 TYS\95<  
asset price bubbles 资产价格泡沫 =v-2@=NJ`K  
asset-backed securities 具资产保证的证券 \3Jq_9Xv  
assets accretion 资产增值 Eek9|i"p  
assets and liabilities 资产与负债 QX0 Y>&$ )  
assets betterment statement 资产递增表;资产改进表 ;_JH:}j  
assets lending 实物放款;有抵押贷款 n[k1np$7?6  
assets of the company passing on the death 死者去世时转移的公司资产 )qM|3],  
assets pledged as security for liabilities 用作负债抵押的资产 [, f)9v)  
assets portfolio 资产投资组合 |"k&fkS$  
assets price 资产价格 `7Ug/R<  
assets quality 资产质素 1$LIpx  
assets realization 资产变现 <! x+e E`  
assets refinancing arrangement 资产再集资安排 :X>DkRP  
assets securitization 资产证券化 tB6k|cPC  
assets situated outside Hong Kong 在香港以外地方的资产 hY;_/!_  
assets stripping 削减资产;拆卖资产 8[5|_Eh+  
assets value 资产值 Lyoor1   
assignee 承让人 iyM^[/-R6  
assignment 转让;转让书;转让契 /A(NuB<Pq  
assignment of interest 权益转让 UVX"fZ)  
assignment of letters patent and trade mark 专利证书及商标转让 IsYP0(L  
assignment of property 物业转让;物业转让书 3B9nP._  
assignment right 转让权 YB!!/ SX4  
assignor 转让人 (!zM\sF  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Z!\@%`0$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xfHyC'?  
associate member 附属会员 ! Tfij(91  
associated body corporate 相联法人团体 F>Jg~ FD*  
associated company 相联公司;联属公司 iB bbr,  
associated corporation 相联法团 i^|@"+  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 4,}GyVJFb`  
公认会计师公会〔英国〕 jMU9{Si  
Association of Futures Exchange Brokers 香港期货经纪协会 R{3CW^1  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 bEpMaBN  
association of underwriters 承保人组织 J/Q|uRpmqr  
assumption of control 接管 j7/(sf  
assurance 担保;保险;转易;转易书 "bX4Q4Dq  
assurance of interest 权益的转易 Eb@MfL  
at 19XX price 按一九XX年价格计算 LHi6:G"Y(  
at a discount 按赔价计算;按贴水价格计算;打折扣 #)74X% 4(  
at a premium 按溢价计算;按升水价格计算 !IA KVQ  
at call 通知付款;按通知 DX@}!6|T  
at constant market price 按固定市价计算 FBY ODw  
at constant price 按固定价格计算 km>o7V&4G  
at cost 按成本计算 Npa-$N&P{S  
at current market price 按当时市价计算;按现时市价计算 rz6jx  
at current price 按当时价格计算;按现时价格计算 D Vw Cx^  
at factor cost 按要素成本计算;按生产要素成本计算 DP>mNE  
at money-of-the-day price 按付款当日价格计算 vjTwv+B"  
at or better 按指定或较佳价位〔买卖指令〕 Es;;t83p  
at par 按面值计算;平价 \3^Pjx  
at sight 见票即付 I'IB_YRL4  
at the close 按收市盘 !<Z{@7oH  
at the opening 按开市盘 a$+#V=bA  
attestation 见证;见证条款 @d)a~[pm  
at-the-money option 平价期权 oh&Y< d0  
attorney 受权人;受托代表人 XZO<dhZX:  
attornment 新拥有人承认书 OV|Z=EwJ  
attributable profit 可归属利润 yX9B97XyC  
attributable share value 可归属股份价值 < l[` "0  
Auckland Stock Exchange 奥克兰证券交易所 V\zsDP  
auction 拍卖 `^%GN8d}nm  
auctioneer 拍卖商 "6V_/u5M;=  
audit 审计;核数 hEOJb @:R  
Audit Commission 审计署 $FCw$+w  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^Kw(& v  
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〕 /=M.-MU2  
audit review 帐目审查 v MWC(m  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 "k>bUe|RG  
audited account 审计帐目;经审计的帐目 ~ &~C#yjg1  
audited annual account 经审计的周年帐目 FOp_[rR   
audited balance sheet 经审计的资产负债表 %HEmi;  
auditor 核数师;核数主任;审计师 `@$YlFOW  
auditor's certificate 核数师证明书;审计师证明书 Ihef$,  
auditor's report 核数师报告;审计师报告 LXxl?D  
Aussie bond 澳元债券 lIl9ypikg  
austerity budget 紧缩预算 7.|S>+Q  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 m|dF 30~A  
Australia All Ordinaries Index 澳洲所有普通股票指数 Wf1-"Q  
Australian Dollar [AUD] 澳元 h544dNo&  
Australian Options Market 澳大利亚期权市场 ~~dfpW_"  
Australian Securities Commission 澳洲证券事务监察委员会 S ljZ~x,!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 & =sayP  
Australian Stock Exchange 澳大利亚证券交易所 bV7QVu8  
Austrian Schilling [ATS] 奥地利先令 S A3Y:(  
authentication 认证;鉴证 riEqW}{  
authority to purchase 委托购买证;委购书 )`RZkCe  
authorization 认可;核准;授权;授权书 &|] Fg5  
authorization by direction 指示授权 H2]BMkum  
authorization by instruction 指令授权 MZi8Fo'  
authorization by warrant 令状授权 bVOO)  
authorization of unit trust 单位信托的认可 *<3iEeO/R  
authorized agent 指定代理人 EEg O  
authorized capital 法定资本 9oD#t~+F4  
authorized clerk 出市员 I)uASfT$  
authorized dealer 认可交易商 B#4S/d{/  
authorized financial institution 认可财务机构 `R ]&F$i(E  
authorized fund 认可基金 B)d@RAk  
authorized fund house 获授权的基金公司;认可基金公司 9;:7e*x]lc  
authorized institution 认可机构 A>y#}^l]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Oi#k:vq4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 sp,(&Y]US  
authorized insurer 获授权保险人;获认可承保人 | &\^n2`>  
authorized investment 特准投资项目 -CZ-l;5  
authorized person 获授权人 C9+Dw#-f V  
authorized representative 获授权代表 Xa\]ua_  
authorized share capital 法定股本 ?/L1tX)  
automated quotation system 自动报价系统 T/3;NXe6E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 'Sk6U]E~  
自动交易系统〔香港期货交易所有限公司〕 #|D:f~"d3  
automatic adjustment mechanism 自动调整机制 :if5z2PE/  
automatic adjustment system 自动调整系统 !j'guT&9]  
Automatic Clearing House 自动票据交换所  m"1 ?  
automatic exchange rates accumulation system 自动化汇率累集系统 p!V) 55J*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 @@xF#3   
automatic teller machine [ATM] 自动柜员机 `}n0=E  
autopay 自动转帐 /3;=xZq  
available assets 可用资产 'jwTGT5x  
available fiscal reserve 现存财政储备 XAGiu;<,=  
available profit 可用利润 $o: :PDQ?  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 w7[0  
average 平均;平均数;海损 zkvH=wL  
average basic salary 平均基本薪金 gGD]t;<u  
average consumer expenditure 平均消费开支;一般消费开支 !-@SS>  
average cost 平均成本 _c,&\ wl$  
average cost of land production 增辟土地平均成本 uof0Oc.  
average daily turnover 平均每日成交额 UvoG<;  
average daily wage rate 平均每日工资率 0$(jBnE  
average expenditure pattern 平均开支模式 QTJrJD  
average growth rate 平均增长率 ol1AD: Ho  
average net fixed assets 固定资产平均净值 ]dQZ8yVK  
average of relatives 相对价格平均数 |Yg}WHm  
average price 平均价格 <`b|L9  
average propensity to consume 平均消费倾向;一般消费倾向 f61]`@Bk  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ug>]U ~0  
average rate 平均率 E ,Dlaq  
average revenue 平均收入;平均收益 ~MD><w>  
average stock 平均库存;平均存货 >4Fd xa  
average yearly rent 平均年租 NdaM9a#TZ  
avoidance of double taxation 避免双重课税 jR }*bIzv  
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 }"!6Xm  
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