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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: y4Nam87;/?  
A share A股;甲类股份 |lh&l<=(f  
abatement of tax 减税;减扣免税额 \mw5 ~Rf;  
ABN AMRO Bank N.V. 荷兰银行 *7),v+ET  
above-the-line expenditure 线上项目支出;经常预算支出 GZ.KL!,R!  
above-the-line receipt 线上项目收入;经常预算收入 'i 8`LPQ  
ABSA Asia Limited 南非联合亚洲有限公司 pMkM@OH  
absolute change 绝对数值变更 +l<;?yk:;  
absolute expenditure 实际开支 pK)!o  
absolute guideline figure 绝对准则数字 q[c^`5  
absolute interest 绝对权益 F`o"t]AD-a  
absolute order of discharge 绝对破产解除令 unyU|B  
absolute profit margin 绝对利润幅度 Qi|k,1A0  
absolute value 实值;绝对值 y~ wN:  
absolutely vested interest 绝对既得权益 ;z~j%L%b  
absorbed cost 已吸收成本;已分摊成本 D+7[2$:z  
absorption 吸收;分摊;合并 gY_AO1  
absorption rate 吸收率;摊配率;分摊率 'acCnn'  
ACB Finance Limited 亚洲商业财务有限公司 la`f@~Bbr1  
acceptable form of reciprocity 合理的互惠条件 vh^?M#\  
acceptable rate 适当利率;适当汇率 'fY29Xr^  
acceptance agreement 承兑协议 H WFnIUv  
acceptance for honour 参加承兑 ;Ehv1{;  
acceptor 承兑人;接受人;受票人 >FL%H=]  
acceptor for honour 参加承兑人 m2Wi "X(I_  
accident insurance 意外保险 ]MB6++.e  
Accident Insurance Association of Hong Kong 香港意外保险公会 J n'SGR  
accident insurance scheme 意外保险计划 u`u{\ xN9  
accident year basis 意外年度基准 ^h"@OEga?  
accommodation 通融;贷款 hdYd2 j  
accommodation bill 通融票据;空头票据 H2CpZK'  
accommodation party 汇票代发人 gVs@T'  
account balance 帐户余额;帐户结余 / &yc?Ui  
account book 帐簿 8 LsJ}c  
account collected in advance 预收款项 ex|h&Vma2V  
account current book 往来帐簿 BKu< p<  
account of after-acquired property 事后取得的财产报告 B%z+\<3^q  
account of defaulter 拖欠帐目 {G{ >Qa|  
account payable 应付帐款 9M@,BXOt  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 4C9k0]k2  
account receivable 应收帐款 6e"Lod_ L  
account receivable report 应收帐款报表 ,m5tO  
account statement 结单;帐单;会计财务报表  Bm&6  
account title 帐户名称;会计科目 ;t4YI7E*  
accountant's report 会计师报告 `?SLp  
Accountant's Report Rules 会计师报告规则 ]vH:@%3U  
accounting and auditing procedure 会计与审计程序;会计与核数程序 &,$N|$yK}|  
Accounting Arrangements 《会计安排》 ra^"Vr  
accounting basis 会计基础 <BK?@Xy  
accounting by Official Receiver 破产管理署署长呈交的帐目 ghW  
Accounting Circular 《会计通告》 eqqnR.0  
accounting class 会计类别 ME*A6/h  
accounting date 记帐日期;会计结算日期 S4 s#EDs  
accounting for money 款项核算 </_.+c [  
Accounting Officer 会计主任 0Q[;{}W}  
accounting period 会计报告期;会计期 }`]Et99Q5  
accounting policy 会计政策;会计方针 lDZ~  
accounting practice 会计惯例 l _zTpyOZ  
accounting principle 会计准则 Cw~fP[5XMF  
accounting record 会计记录 t_\&LMD  
accounting report 会计报告 H"wIa8A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕  Rp6q)  
Accounting Society of China 中国会计学会 =|H.r9-PK6  
accounting statement 会计报表 }w{E<C(M  
accounting system 会计制度;会计系统 x}#N?d  
accounting transaction 会计事项;帐务交易 2g;Id.i>  
accounting treatment 会计处理 i>(TPj|  
accounting year 会计年度 /b410NP5  
accretion 增值;添加 1+qP7 3a^  
accrual 应计项目;应累算数目 uz;eY D  
accrual basis 应计制;权责发生制 l6.&<0pLT  
accrual basis accounting 应计制会计;权责发生制会计 ?3<Y/Vg%c  
accrue 应累算;应计 Fp>nu_-"  
accrued benefit 应累算利益 LXf|n  
accrued charges 应计费用 40 zO4  
accrued cumulative preference share dividend 应累算的累积优先股股息 mcxD#+H 3  
accrued expenses 应累算费用 )QI#szv6  
accrued interest payable 应付利息;应计未付利息 \9]- (j6[H  
accrued interest receivable 应收利息;应计未收利息 imyfki $B  
accrued right 累算权益 _Zxo <}w}y  
accruing profit 应累算的利润 >".@;  
accumulated fiscal reserve 累积财政储备 -cP1,>Ahv  
accumulated profit 累积利润;滚存溢利 0+AMN-  
accumulated reserve 累积储备 N\Ab0mDOV.  
accumulation of surplus income 累积收益盈余 z</^qy  
acquired assets 既得资产 0R}hAK+| 4  
acquisition 收购;购置;取得 FhQb9\g  
acquisition cost 购置成本 ul!q)cPb{  
acquisition expenses 购置费用 X#o;`QM  
acquisition of 100% interest 收购全部股权 _.SpU`>/f  
acquisition of control 取得控制权 [<nd+3E  
acquisition of fixed assets 购置固定资产 )-25?B  
acquisition of shell “买壳” `tl-] ^Y2  
acquisition price 收购价 fP llN8n  
act of God 天灾 qf{HGn_9~1  
acting partner 执事合伙人 wcGv#J],  
active market 买卖活跃的市场;交投畅旺的市场;旺市 n/YnISt  
active partner 积极参与的合伙人 ulfs Z:  
active trading 交投活跃 #p-\Y7f  
actual circulation 实际流通 *pyC<4W  
actual cost 实际成本 N[N4!k )!$  
actual expenditure 实际开支;实际支出 IH.EvierJ  
actual income 实际入息;实际收入;实际收益 t|*UlTLm  
actual market 现货市场 k;r[m ,$  
actual price 现货价;实际价格 UI*&@!%bzp  
actual profit 实际利润 (iht LFp  
actual quotation 实盘;实际价位;实际报价 ..=lM:13|  
actual year basis 按实际年度计算 _WI~b  
actuals 实货 8#HQ05q>  
actuarial investigation 精算调查 " +hUt  
actuarial principle 精算原则 V6'k\5|_  
actuarial report 精算师报告 15MKV=?oY  
Actuarial Society of Hong Kong 香港精算学会 D!i|KI/  
actuarial valuation 精算师估值 juxAyds  
actuary 精算师 ~w(A3I.  
ad referendum agreement 暂定协议;有待覆核的协定 Cj J n  
ad valorem duty 从价税;按值征税 Sp]ov:]%f  
ad valorem duty system 从价税制 Y@+9Ukd/  
ad valorem fee 从价费 [YJ*zO  
ad valorem tariff 从价关税 u\km_e  
additional allowance 额外免税额 U@:l~ xJ  
additional amount for unexpired risk 未过期风险的额外款额 <"av /`;  
additional assessable profit 补加应评税利润 _S CY e  
additional assessment 补加评税 4I2#L+W  
additional commitment 额外承担 r>G||/Z  
additional commitment vote 额外承担拨款 R S] N%`]  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 kD6Iz$tr  
additional dependent parent allowance 供养父母额外免税额 4v2JrC;  
additional provision 额外拨款 5Hs !s+  
additional stamp duty 附加印花税 1;vwreJ  
additional tax 补加税罚款;补加税款 }xY|z"&  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 rw75(Lp{  
adjudged bankrupt 被裁定破产 |C>\k u*  
adjudicated bankrupt 裁定破产人 -o57"r^x  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 `0-i>>  
adjudication of bankruptcy 裁定破产;宣告破产 {'#7b# DB>  
adjudication of insolvency 裁定无力偿还债务 ;|f]e/El  
adjusted actual 经调整的实数;调整后的实数 |RDE/  
adjusted current assets 经调整的流动资产;调整后的流动资产 c$_}   
adjusted figure 经调整的数字;调整后的数额 4x.I"eW~&  
adjusted liabilities 经调整的负债;调整后的负债 lE3&8~2   
adjusted loss 经调整的亏损;调整后的亏损 7r pTk&`  
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 sR| /s3;  
adjusted profit 经调整的利润;调整后的利润 biVsbxYurq  
adjusted surplus 经调整的盈余额;调整后的盈余额 Gi&/`vm  
adjusted value 经调整的价值;调整后的价值 6L2Wv5C  
adjustment 调整;修订;理算〔保险〕 E&Sr+D aPD  
adjustment centre 调剂中心 @== "$uRw  
adjustment lag 调整过程的时间差距;调整时差 z]j_,3Hff  
adjustment mechanism 调整机制 UN:cRH{?*  
adjustment of loss 亏损调整 HN<e)E38  
adjustment process 调整过程;调整程序 ?yA 2N;  
adjustment range 调整幅度 _V` QvnT}  
administered exchange rate 受管制汇率 ~L.5;8a3Pe  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ZQmg;L&7  
administration expenses 行政费用 $BOpjDV8  
administration fee 手续费;行政费 {<i(aq?  
administration in bankruptcy 破产管理 ""jl  
administration order 遗产管理令 RI BB*  
administrator 管理人;遗产管理人 +:u &]  
administrator of the estate 遗产管理人 NSQ)lSW,;  
admission of debt 债项承认书 M* dou_Q  
admission of proof 接纳债权证明 FQcm =d_s  
advance 放贷款项;垫付款项;预支款项;预付款项 Z-aB[hE  
advance account 暂支帐目;预付款帐户 Q|f)Awe$  
advance compensation 预付补偿金 :kXxxS  
advance from shareholder 股东垫款 zF&_9VNk=c  
advance pending reimbursement 预支以待日后付还 .iST!nh  
advanced economy 先进经济体系 =HMuAUa.  
advancement 预付;预付财产 YW"nPZNPy~  
advances warrant 垫款令 nDNK}O~'  
advancing 贷出 'f6!a5qC  
adverse balance 逆差 O\w-hk  
adverse exchange 逆汇 4n%|h-!8  
advertisement addressed to shareholders 在报章刊登的致股东通告 KCn#*[  
advice for collection 托收通知书 ,_:6qn{  
advice of drawing 提款通知书;汇票通知书 +@<@x4yt  
advice of payment 付款通知 zZV9`cqZ{  
Advisory Committee [Securities and Futures Commission] ]K<7A!+@@p  
谘询委员会〔证券及期货事务监察委员会〕 H)K.2Q  
Advisory Committee on Diversification 经济多元化谘询委员会 oB+@05m8  
affidavit 誓章;遗产申报誓章 ]Y f8  
affidavit of no receipt 述明无收款的誓章 mQ\oR|  
affiliate 联号;联营公司;附属公司 TaZlfe5z  
affiliated company 附属公司;联号;联营公司 r6 kQMFA  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 N Q }5'  
affordability 负担能力 +sXnC\  
African Development Bank [AfDB] 非洲开发银行 DMT2~mh  
after-acquired property 事后取得的财产 5 gwEr170  
after-hours dealing 市后交易 ) 3I|6iS  
after-tax profit 税后盈利;税后利润;税后溢利 YV6w}b:  
agency agreement 代理协议 kb'l@d#E  
agency expenses 代理机构的开支 D \boF+^  
agency fee 代理费 dkZ[~hEQG-  
Agency Law 《代理法》 Rtai?  
agent 代理人;承销人 }$:ha>  
agent of company 公司代理人 EtDzmpJR>  
agent's fee 代理人费;经纪费 O! w&3 p  
aggregate 总计;总数;总体数字 ?$b*)<  
aggregate amount 总款额;总额 7[8d-Sf24{  
aggregate assets and liabilities 总体资产与负债 g]._J  
aggregate at constant price 按固定价格计算的总体数字 5 ~"m$/yE  
aggregate demand 总需求 P2 +^7x?  
aggregate gross position 总持仓量 G)%r|meKGB  
aggregate limit 总限额 pwV{@h!  
aggregate of salaries tax 合计薪俸税 D+*_iM6[-  
aggregate performance 总体表现;总体业绩 K Z0%J5  
aggregate supply 总体供应 r7v 1q  
aggregate surplus 总盈余 Ft8ii|-  
aggregate total 整体总额 b>| d Q  
aggregate value 总值;合计价值 Na`vw  
aggregated basis 合计基准 q?# w%0}  
aggregated net chargeable income 合计应课税入息实额 z!^3%kJJ>  
aggregation 合并计算;合计;总和 T2 V(P>E  
aggregation of incomes of husband and wife 夫妇入息合并计算 /fxv^C82yv  
aggregation of property 财产的总和 -yY]0  
agio 差价;贴水 ?gS~9jgcd  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 u~27\oj,  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ~<=wTns!  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 8uB6C0,6?  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment , ins/-3  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 h8HA^><Xr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment z4(Q.0x7  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 \p!mX|  
agreement for a settlement 授产协议 BR0P :h  
agreement for assignment 转让协议 lAx8m't}6  
agreement for sale 售卖协议;买卖协议 TzsNhrU{  
agreement for sale and purchase 买卖协议 @34CaZ$k  
agreement for the payment of interest 支付利息协议 &P>a  
agreement for the repayment of money 还款协议 R?l={N=Wf  
agreement of reinsurance 再保险协议 YuzgR;Z  
Agricultural Bank of China 中国农业银行 L%4Do*V&  
air passenger departure tax 飞机乘客离境税 Mj:=$}rs^  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {c=H#- A  
airport tax 机场税 &fwb?Vn4  
alcohol duty 酒精税 u]t#Vf-$u  
alienation 让与;让渡;转让 o&rNM5:  
alimony 生活费;赡养费 )n$RHt+:>  
All Ordinaries Index [AOI] 所有普通股指数 T28Q(\C:}  
all risks 全险;综合险 C?PgC~y)  
All Sales Record for Stock Market 《股票市场成交报告》 +p &$`(  
Allied Capital Resources Limited 新联财务有限公司 {I QCA-AI  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 WSV% Oy3V  
allocation letter 拨款信件 K$~Ja  
allocation of fund 分配款项;预留款项 \@*D;-b  
allocation of profit 利润分配;溢利分配 fngk<$lvg  
allocation warrant 拨款令 !*=+E%7  
allotment 分配;配股 1.q a//'RW  
allotment notice 股份配售通知;配股通知 >^d+;~Q;  
allotment of shares 股份分配 @4j!M1} 4  
allowable 可获宽免;免税的 :JG2xtn  
allowable business loss 可扣除的营业亏损 YDiru  
allowable expenses 可扣税的支出 hkR Jqta)  
allowance 免税额;津贴;备抵;准备金 BxGz4  
allowance for debts 债项的免税额 c`!8!R  
allowance for depreciation by wear and tear 耗损折旧免税额 [214b=  
allowance for funeral expenses 殡殓费的免税额 wTu=v  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7f q\ H{  
allowance for repairs and outgoings 修葺及支出方面的免税额 M1=y-3dW3  
allowance to debtor 给债务人的津贴 #W=H)6  
alteration of capital 资本更改 qvN 5[rb  
alternate trustee 候补受托人 F$H^W@<w  
amalgamation 合并 OEj%cB!  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 7a'@NgiGg  
ambit of charges 征税范围;收费范围 m*H6\on:  
amended valuation 经修订的估值 aZYs?b>Gm  
American Commodities Exchange 美国商品交易所 mX QVL.P\  
American Express Bank Limited 美国运通银行 iCZ1ARi  
American Stock Exchange 美国证券交易所 W8s/"  
amortization 摊销 h%(0|  
amount due from banks 存放银行同业的款项 HXRK<6k$  
amount due from banks abroad 存放海外银行同业的款项 MNsgD3  
amount due from holding companies 控股公司欠款 Ed&M  
amount due from local banks 存放本港银行同业的款项 ewzZb*\  
amount due to banks 银行同业的存款 mi$*,fz  
amount due to banks abroad 海外银行同业的存款 ~JxAo\2i  
amount due to holding companies 控股公司存款 #kL4Rm;  
amount due to local banks 本港银行同业的存款 ryoD 1OE  
amount due to outport banks 外埠银行同业的存款 . g95E<bd  
amount for note issue 发行纸币的款额 FR1se  
amount of bond 担保契据的款额 `1)n2<B  
amount of consideration 代价款额 7%Ii:5Bp  
amount of contribution 供款数额 (%f2ZNen  
amount of indebtedness 负债款额 (= ,w$  
amount of principal of the loan 贷款本金额 rQD7ZN_ R  
amount of rates chargeable 应征差饷数额 ,#QLc  
amount of share capital 股本额 gIaPS0Q  
amount of sums assured 承保款额 =[V  
amount of variation 变动幅度 Z\P&i#  
amount of vote 拨款数额 9x[|75}l  
amount payable 应付款额 rD SUhO{V  
amount receivable 应收款额 PEHaH"|([=  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 s9}VnNr  
analysis 分析 <)$b=z  
ancillary risk 附属风险 b0"R |d[i  
annual account 周年帐目;周年帐目报表;年度决算;年结 t(?tPt4zp  
annual accounting date 年结日期 9<S};I;  
annual allowance 每年免税额;年积金;年度津贴;年津 k=qb YGK  
annual balance 年度余额 %.;`0}b  
annual disposable income 每年可动用收入 K=X13As_  
annual estimates 周年预算 {`CmE/`{  
annual fee 年费 E0Jk=cq  
annual general meeting 周年大会 .f]2%utHB  
annual growth rate 年增率;每年增长率 yu] nK-Y7S  
annual long-term supplement 长期个案每年补助金 H@pF3gh  
annual pensionable emolument 可供计算退休金的年薪 +~]LvZtI_  
annual report 年报 ~J,e^$u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 ^N_?&pgy  
annual return 周年报表;周年申报表;每年报税表格  [EU \-  
Annual Return Rules 《周年报表规则》 X7gtR|[  
annual review of consumer prices 每年消费物价回顾 J`x!c9zg7  
annual roll-forward basis 逐年延展方式 t|y`Bl2  
annual salary 年薪 $6p|}<u  
annual statement 年度报表;年度决算表 B\} B H  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 5(sWV:_2  
annuitant 年金受益人 t=$Hv  
annuity 年金 5W=jQ3 C  
annuity contract 年金合约 nI6[y)j  
annuity on human life 人寿年金 *wetPt)~v_  
antecedent debt 先前的债项 x nm!$ $W  
ante-dated cheque 倒填日期支票 G.#sX  
anticipated expenditure 预期开支 \@i4im@%xU  
anticipated net profit 预期纯利 dF/HKBJ  
anticipated revenue 预期收入 4Sxt<7[f  
anti-inflation measure 反通货膨胀措施 woCFkO;'O  
anti-inflationary stance 反通货膨胀立场 ^`XTs!.  
apparent deficit 表面赤字 RTR@p =ck  
apparent financial solvency 表面偿债能力 )dgo oq  
apparent partner 表面合伙人 8f0Ytfhw  
application for personal assessment 个人入息课税申请书 4?)-;Hx_X  
application of fund 资金应用 ^6U0n!nU  
application to release as liquidator and to destruct the books of accounts and documents M8wEy_XB1  
申请免除清盘人职务及毁灭帐簿与文件 gr y]!4Hy  
appointed actuary 委任精算师 '-[~I>o%  
appointed auditor 委任核数师;委任审计师 p&~= rp`E  
appointed trustee 委任的受托人 #XJ`/\E]  
appointer 委任人 zU$S#4/C  
apportioned pro rata 按比例分摊 hB)TH'R{:  
apportionment 分配;分摊  M} {'kK  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 8bIwRVA2\  
apportionment formula 分摊方程式 +P. }<  
apportionment of estate duty 遗产税的分摊 ayvHS&h  
appraisal 估价;评估 0cBk/x^s  
appreciable growth 可观增长 X}s}E ;v9  
appreciable impact 显着影响 Y +9OP  
appreciable increase 可观增长 &^4E)F  
appreciation 增值;升值 +P?^Yx0d  
appreciation against other currencies 相对其他货币升值 )mVpJYt;  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升  ,m-/R  
appreciation tax 增值税 pNzSy"Y$  
appropriation 拨款;拨用;拨付 ~HH6=qjU)  
appropriation account 拨款帐目 )D1=jD(  
Appropriation Bill 拨款法案 uNn]hl|x  
appropriation-in-aid system 补助拨款办法 .}.63T$h9  
approved assets 核准资产 5, <:|/r  
approved basket stock 认可一篮子证券 ;.<0lnV  
approved budget 核准预算 aJi0!6oy  
approved charitable donation 认可慈善捐款 9M&uQccY  
approved charitable institution 认可慈善机构 qrtA'fU  
approved currency 核准货币;认可货币 @3:oo /;  
approved estimates 核准预算 A!&hjV`  
approved estimates of expenditure 核准开支预算 6 -\ghPo  
approved overseas insurer 核准海外保险人 bq<DW/  
approved overseas trust company 核准海外信托公司 >x$.mXX{  
approved pooled investment fund 核准汇集投资基金 f*}H4H EO  
approved provident fund scheme 认可公积金计划 7sci&!.2`  
approved provision 核准拨款 ,`ZIW  
approved redeemable share 核准可赎回股份 +bbhm0f  
approved regional stock 认可地区性证券 /?,c4K,ap  
approved retirement scheme 认可退休金计划 &XnbZ&_  
approved subordinated loan 核准附属贷款  %wYGI  
arbitrage 套戥;套汇;套利 .s)z?31  
arbitrageur 套戥者;套汇者 5#SD$^  
arbitrary amount 临时款项 I2$.o0=3Y  
arrangement 措施;安排;协定 e+t2F |xDh  
arrears 欠款 3:;2Av2(X.  
arrears of pay 欠付薪酬 UmRI! WQl  
arrears of revenue 逾期未收税款;逾期未收的帐项 #6%9*Rh  
articles of association 组织章程;组织细则;组织章程细则 C {GSf`D!T  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 -`o22G3w  
ascertainment of profit 确定利润 8=#J:LeXj  
"Asia Clear" “亚洲结算系统” LK'|sO>|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0rtP :Nj$  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ZKv^q%92  
Asian Development Fund [ADF] 亚洲发展基金 )+nY-DB(  
Asian dollar bond 亚洲美元债券 x*" 0dYH  
Asian dollar market 亚洲美元市场 G/*0*&fW  
Asian dollar rate 亚洲美元利率 P ;#}@/E  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 IC6}s  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 c8'! >#$  
asked price 沽盘;喊价;索价;卖方报价 )OAd[u<  
assessable income 应评税入息 M@n9i@UsO  
assessable loss 应评税亏损 AJ*FQo.U  
assessable profit 应评税利润 AIR\>.~"i*  
assessable value 应评税值 Q'ok%9q!p  
assessed profit 估定利润 (\Qk XrK  
assessed value 经评估价值 0m|$ vb  
assessment 评税;评定;估价;评税单 W\tSXM-Hg  
assessment number 评税编号;估价编号 $1h,<$5H  
assessment of additional tax 补加税评税 Y!8Ik(/~i  
assessment of performance 业绩评估;实绩评价 -2dk8]KB]  
Assessor 评税主任 cG"+n@ \  
asset price bubbles 资产价格泡沫 H ',Nt  
asset-backed securities 具资产保证的证券 Fj`6v"h  
assets accretion 资产增值 (>E 70|T  
assets and liabilities 资产与负债 =psX2?%L  
assets betterment statement 资产递增表;资产改进表 HW)4#nLhh  
assets lending 实物放款;有抵押贷款 )4hb%U  
assets of the company passing on the death 死者去世时转移的公司资产 )@ /!B`  
assets pledged as security for liabilities 用作负债抵押的资产 #sOkD  
assets portfolio 资产投资组合 ItZqLUJ m  
assets price 资产价格 Fnnk }I}  
assets quality 资产质素 1%?J l~M  
assets realization 资产变现 pD+_ K  
assets refinancing arrangement 资产再集资安排 a/Cd;T2  
assets securitization 资产证券化 AQ>8]`e`  
assets situated outside Hong Kong 在香港以外地方的资产 ,,Dwb\B}  
assets stripping 削减资产;拆卖资产 3}@!TI  
assets value 资产值 5 ,0fL  
assignee 承让人  vj+x(  
assignment 转让;转让书;转让契 1Fado$# 7  
assignment of interest 权益转让 n6PXPc  
assignment of letters patent and trade mark 专利证书及商标转让 b`@aiXN)+  
assignment of property 物业转让;物业转让书 wX_s./#JJ  
assignment right 转让权 P+m{hn~%  
assignor 转让人 Hq{i-z+  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 &gn^i!%Z)  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ~f[AEE~,s+  
associate member 附属会员 1Qi5t?{  
associated body corporate 相联法人团体 ;_.%S*W\  
associated company 相联公司;联属公司 !18M!8Xea  
associated corporation 相联法团 [f'V pId8  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] :<    
公认会计师公会〔英国〕 ;'.[h*u~<  
Association of Futures Exchange Brokers 香港期货经纪协会 0u]!C"VX  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Xgge_`T9  
association of underwriters 承保人组织 ] Fx9!S  
assumption of control 接管 1]L 0r  
assurance 担保;保险;转易;转易书 C0xj M0  
assurance of interest 权益的转易 R89 ;<,Ie  
at 19XX price 按一九XX年价格计算 r*|#*"K"a  
at a discount 按赔价计算;按贴水价格计算;打折扣 ay\e# )  
at a premium 按溢价计算;按升水价格计算 ?I6us X9$  
at call 通知付款;按通知 nV|H5i;N7  
at constant market price 按固定市价计算 eB`7C"Z  
at constant price 按固定价格计算 NArql  
at cost 按成本计算 %"2 ;i@  
at current market price 按当时市价计算;按现时市价计算 : GZx-  
at current price 按当时价格计算;按现时价格计算 ?N 6'*2{NT  
at factor cost 按要素成本计算;按生产要素成本计算 v'"0Ya  
at money-of-the-day price 按付款当日价格计算 73kF=*m  
at or better 按指定或较佳价位〔买卖指令〕 < p<J;@  
at par 按面值计算;平价 |fx*F}1  
at sight 见票即付 'n7 )()"2  
at the close 按收市盘 kxJ! #%w  
at the opening 按开市盘 3x=f}SO&  
attestation 见证;见证条款 <+1d'VQ2  
at-the-money option 平价期权 3|=9aM^x^  
attorney 受权人;受托代表人 n+Ia@ $|m  
attornment 新拥有人承认书 n M +(  
attributable profit 可归属利润 "t4$%7L]  
attributable share value 可归属股份价值 k^ CFu  
Auckland Stock Exchange 奥克兰证券交易所 Gz]p2KBg  
auction 拍卖 f$G{7%9*  
auctioneer 拍卖商 &{): x  
audit 审计;核数 nu1s  
Audit Commission 审计署 B 4pJg  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Voi`OCut  
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〕 !ejLqb  
audit review 帐目审查 - J9K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 'N?,UtG R  
audited account 审计帐目;经审计的帐目 >tfy\PY:  
audited annual account 经审计的周年帐目 %!5[3b'h  
audited balance sheet 经审计的资产负债表 i1qhe?5  
auditor 核数师;核数主任;审计师 1}A1P&2>  
auditor's certificate 核数师证明书;审计师证明书 TA=VfA B  
auditor's report 核数师报告;审计师报告 ;VY0DAp{  
Aussie bond 澳元债券 K,7IBv,B[  
austerity budget 紧缩预算 /8\gT(@  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 1epj/bB&  
Australia All Ordinaries Index 澳洲所有普通股票指数 9?xMsu-H  
Australian Dollar [AUD] 澳元 DYJ F6O  
Australian Options Market 澳大利亚期权市场 -r%3"C=m  
Australian Securities Commission 澳洲证券事务监察委员会 iw!kV  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ~_SoP  
Australian Stock Exchange 澳大利亚证券交易所 H"_ZqEg  
Austrian Schilling [ATS] 奥地利先令 :zXkQQD8`  
authentication 认证;鉴证 i%m]<yElm  
authority to purchase 委托购买证;委购书 kW"6Gc&HUN  
authorization 认可;核准;授权;授权书 ;++CMTza]  
authorization by direction 指示授权 xXpeo_y'  
authorization by instruction 指令授权 {&_1/  
authorization by warrant 令状授权 ,/O,j SRk  
authorization of unit trust 单位信托的认可 czMThm  
authorized agent 指定代理人 ou;E@`h;x  
authorized capital 法定资本 n>d@}hyv  
authorized clerk 出市员 iElE-g@Ws  
authorized dealer 认可交易商 Zi&qa+F  
authorized financial institution 认可财务机构 w)A@  
authorized fund 认可基金 fiuF!<#;6  
authorized fund house 获授权的基金公司;认可基金公司 $q_e~+SXT  
authorized institution 认可机构 /%w9F  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ' +6H=Qn  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 V) #vvnq  
authorized insurer 获授权保险人;获认可承保人 bL: !3|M  
authorized investment 特准投资项目 g4(vgWOW`  
authorized person 获授权人 pIKQx5;  
authorized representative 获授权代表 p<5ED\;N;  
authorized share capital 法定股本 XG]ltSOy  
automated quotation system 自动报价系统 Q;]g9T[)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] S2/6VoGE  
自动交易系统〔香港期货交易所有限公司〕 \ /(;LHWQ  
automatic adjustment mechanism 自动调整机制 DYS|"tSk  
automatic adjustment system 自动调整系统 A=LyN$ %  
Automatic Clearing House 自动票据交换所 =+K2`=y;WF  
automatic exchange rates accumulation system 自动化汇率累集系统 zmV5k  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 VqzcTr]_  
automatic teller machine [ATM] 自动柜员机 L0\97AF  
autopay 自动转帐 0G-M.s}A  
available assets 可用资产 Jx# r  
available fiscal reserve 现存财政储备 `Zn2Vx  
available profit 可用利润 9[<,49  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 6#egy|("nF  
average 平均;平均数;海损 qJY'"_Q{  
average basic salary 平均基本薪金 Ba=P  
average consumer expenditure 平均消费开支;一般消费开支 `m N*"1p-  
average cost 平均成本 =|lw~CW  
average cost of land production 增辟土地平均成本 |P{K\;-  
average daily turnover 平均每日成交额 so~vnSQ!x  
average daily wage rate 平均每日工资率 4CR.=  
average expenditure pattern 平均开支模式 {0J TN%e  
average growth rate 平均增长率 ,2H@xji [  
average net fixed assets 固定资产平均净值 :JBvCyj4PE  
average of relatives 相对价格平均数 Qqt<  
average price 平均价格 %nU8 Ca  
average propensity to consume 平均消费倾向;一般消费倾向 9.F+)y@  
average propensity to save 平均储蓄倾向;一般储蓄倾向 F$l]#G.@A  
average rate 平均率 *h=|KOS  
average revenue 平均收入;平均收益 uWs5 +  
average stock 平均库存;平均存货 DOi\DJV!  
average yearly rent 平均年租 C_>dJYM  
avoidance of double taxation 避免双重课税 t@K N+ C  
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 3*13XQ  
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