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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: QlZ@ To  
A share A股;甲类股份 <L0#O(L  
abatement of tax 减税;减扣免税额 B80aw>M  
ABN AMRO Bank N.V. 荷兰银行 e %O0hE  
above-the-line expenditure 线上项目支出;经常预算支出 k$i'v:c|:i  
above-the-line receipt 线上项目收入;经常预算收入 =o7}]k7  
ABSA Asia Limited 南非联合亚洲有限公司 4P8*k[.  
absolute change 绝对数值变更 Jjm|9|C,  
absolute expenditure 实际开支 K[?Xm"4  
absolute guideline figure 绝对准则数字 n1v5Q2xw  
absolute interest 绝对权益 g@ith&*=h  
absolute order of discharge 绝对破产解除令 [(mlv42"  
absolute profit margin 绝对利润幅度 3iX?~  
absolute value 实值;绝对值 |U' I/A  
absolutely vested interest 绝对既得权益 svhI3"r  
absorbed cost 已吸收成本;已分摊成本 kxB.,'  
absorption 吸收;分摊;合并 gP}+wbk  
absorption rate 吸收率;摊配率;分摊率  IDFFc&  
ACB Finance Limited 亚洲商业财务有限公司 p Pro }@@  
acceptable form of reciprocity 合理的互惠条件 [2c{k  
acceptable rate 适当利率;适当汇率 XNH4vG |  
acceptance agreement 承兑协议 NL"G2[e  
acceptance for honour 参加承兑 )A8v];.]3  
acceptor 承兑人;接受人;受票人 `BXS)xj  
acceptor for honour 参加承兑人 c-4STPNQi  
accident insurance 意外保险 4'>1HW  
Accident Insurance Association of Hong Kong 香港意外保险公会 i@P}{   
accident insurance scheme 意外保险计划 j?i#L}.I  
accident year basis 意外年度基准 S?0$?w?  
accommodation 通融;贷款 l.=p8-/$'7  
accommodation bill 通融票据;空头票据 g=8un`]7  
accommodation party 汇票代发人 !q"cpL'4  
account balance 帐户余额;帐户结余 42C<1@>zO  
account book 帐簿 !cX[-}Q  
account collected in advance 预收款项 YTaLjITG  
account current book 往来帐簿 R^&q-M=O[  
account of after-acquired property 事后取得的财产报告 8Cx^0  
account of defaulter 拖欠帐目 1Y j~fb(  
account payable 应付帐款 gE7L L=x  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 "&+3#D >  
account receivable 应收帐款 5FeFN)  
account receivable report 应收帐款报表 =d`5f@'rl  
account statement 结单;帐单;会计财务报表 o^p  
account title 帐户名称;会计科目 M[]A2'fS  
accountant's report 会计师报告 5"KlRuv%  
Accountant's Report Rules 会计师报告规则 2umv|]n+l|  
accounting and auditing procedure 会计与审计程序;会计与核数程序 #1nJ(-D+  
Accounting Arrangements 《会计安排》 6p;m\  
accounting basis 会计基础 }j {!-&  
accounting by Official Receiver 破产管理署署长呈交的帐目 pox, Im  
Accounting Circular 《会计通告》 R{hf9R,  
accounting class 会计类别 eVh - _  
accounting date 记帐日期;会计结算日期 Sus;(3EX  
accounting for money 款项核算 bZwnaM4"F  
Accounting Officer 会计主任 ~l E _L1-c  
accounting period 会计报告期;会计期 b{7E;KyY,  
accounting policy 会计政策;会计方针 IVxWxM*N<  
accounting practice 会计惯例 V|D] M{O  
accounting principle 会计准则 X@A1#z+s0]  
accounting record 会计记录 %eWqQ3{P]  
accounting report 会计报告 }Fb!?['G5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 4"?^UBr  
Accounting Society of China 中国会计学会 SX0_v_%M  
accounting statement 会计报表 (8a#\Y[b  
accounting system 会计制度;会计系统 $4=f+ "z  
accounting transaction 会计事项;帐务交易 RVw9Y*]b  
accounting treatment 会计处理 clO,}Ph>  
accounting year 会计年度  k+ o|0  
accretion 增值;添加 7A$B{  
accrual 应计项目;应累算数目  vb{i  
accrual basis 应计制;权责发生制 &"Ux6mF-"  
accrual basis accounting 应计制会计;权责发生制会计 :;]Oc  
accrue 应累算;应计 P\2M[Gu(Q  
accrued benefit 应累算利益 #;KsJb)N.  
accrued charges 应计费用 $14:(<  
accrued cumulative preference share dividend 应累算的累积优先股股息 vG41Ck1  
accrued expenses 应累算费用 ~+F;q vq  
accrued interest payable 应付利息;应计未付利息 ?9+@+q  
accrued interest receivable 应收利息;应计未收利息 rJyCw+N0  
accrued right 累算权益 >h~IfZU1  
accruing profit 应累算的利润 je,}_:7  
accumulated fiscal reserve 累积财政储备 = "ts`>  
accumulated profit 累积利润;滚存溢利 +a@GHx 4-  
accumulated reserve 累积储备 %|W.^q  
accumulation of surplus income 累积收益盈余 d I'SwnR  
acquired assets 既得资产 JH,/jR  
acquisition 收购;购置;取得 sY SLmUZ{  
acquisition cost 购置成本 RzKb{> ;A  
acquisition expenses 购置费用 l:B;zi`)oB  
acquisition of 100% interest 收购全部股权 1`0#HSO  
acquisition of control 取得控制权 #s-iy+/1oN  
acquisition of fixed assets 购置固定资产 Y-!YhWsS  
acquisition of shell “买壳” :a[Ihqfg  
acquisition price 收购价 tA.`k;LT  
act of God 天灾 22hSove.  
acting partner 执事合伙人 V<Z'(UI  
active market 买卖活跃的市场;交投畅旺的市场;旺市 -T@`hk`  
active partner 积极参与的合伙人 p zw8T  
active trading 交投活跃 yBpk$  
actual circulation 实际流通 eU+ {*YJg  
actual cost 实际成本 4vnUN  
actual expenditure 实际开支;实际支出 I,@r5tK o  
actual income 实际入息;实际收入;实际收益 +|cI:|H>  
actual market 现货市场 >TL^>D  
actual price 现货价;实际价格 b&) 5:&MI  
actual profit 实际利润 d50Vtm\  
actual quotation 实盘;实际价位;实际报价 XKOUQc4!R  
actual year basis 按实际年度计算 vT^Sk;E  
actuals 实货 Sb2v_o  
actuarial investigation 精算调查 + xv!$gJEj  
actuarial principle 精算原则 @exey  
actuarial report 精算师报告 oih5B<&f#  
Actuarial Society of Hong Kong 香港精算学会 dIwe g=x  
actuarial valuation 精算师估值 t:~t@4j}  
actuary 精算师 UKd'+R]  
ad referendum agreement 暂定协议;有待覆核的协定 2.uA|~qH  
ad valorem duty 从价税;按值征税 -;(Q1)&  
ad valorem duty system 从价税制 =HDI \LD<  
ad valorem fee 从价费 q Dd~2"er  
ad valorem tariff 从价关税 }Nj97 R  
additional allowance 额外免税额 j1$8#/r;c  
additional amount for unexpired risk 未过期风险的额外款额 RF}X ER  
additional assessable profit 补加应评税利润 j-@kW'K  
additional assessment 补加评税 < E|s\u  
additional commitment 额外承担 <Q < AwP  
additional commitment vote 额外承担拨款 <z+:j!~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额  %V G/  
additional dependent parent allowance 供养父母额外免税额 BcWcdr+}9  
additional provision 额外拨款 `bI)<B  
additional stamp duty 附加印花税 `1` f*d v  
additional tax 补加税罚款;补加税款 U%B(5cC  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 's?Ai2=#  
adjudged bankrupt 被裁定破产 rM}0%J'  
adjudicated bankrupt 裁定破产人 S:Q! "U  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ~^I> #Dd  
adjudication of bankruptcy 裁定破产;宣告破产 >>Ar$  
adjudication of insolvency 裁定无力偿还债务 '1SG(0  
adjusted actual 经调整的实数;调整后的实数 }l0&a!C  
adjusted current assets 经调整的流动资产;调整后的流动资产 >cMd\%^t  
adjusted figure 经调整的数字;调整后的数额  P\m7 -  
adjusted liabilities 经调整的负债;调整后的负债 LHCsk{3  
adjusted loss 经调整的亏损;调整后的亏损 w?vVVA  
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 5MTgK=c  
adjusted profit 经调整的利润;调整后的利润 Lm*VN~2  
adjusted surplus 经调整的盈余额;调整后的盈余额 CJknJn3m&  
adjusted value 经调整的价值;调整后的价值 0BPMmk  
adjustment 调整;修订;理算〔保险〕 IakKi4(  
adjustment centre 调剂中心 `g ''rfk}  
adjustment lag 调整过程的时间差距;调整时差 9<E g}Ic  
adjustment mechanism 调整机制 mdih-u(T|  
adjustment of loss 亏损调整 ITJ q  
adjustment process 调整过程;调整程序 $o?@ 0  
adjustment range 调整幅度 eJ8]g49mD6  
administered exchange rate 受管制汇率 W_M'.1 t  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 zoDZZ%{  
administration expenses 行政费用 [U =Uo*  
administration fee 手续费;行政费 l.)}t)my}  
administration in bankruptcy 破产管理 o}Cq.[G4k  
administration order 遗产管理令 +t)n;JHN  
administrator 管理人;遗产管理人 kYwb -;  
administrator of the estate 遗产管理人 1$lh"fHU  
admission of debt 债项承认书 1nhtM  
admission of proof 接纳债权证明 5~ 'Ie<Y_  
advance 放贷款项;垫付款项;预支款项;预付款项 *ZSdl 0e  
advance account 暂支帐目;预付款帐户 A~ (l{g  
advance compensation 预付补偿金 ~i;fDQ&!  
advance from shareholder 股东垫款 zdun,`6  
advance pending reimbursement 预支以待日后付还 #Doq P:  
advanced economy 先进经济体系 SjEAuRDvUz  
advancement 预付;预付财产 |+IZS/W"  
advances warrant 垫款令 J'&# mDU  
advancing 贷出 E4.SF|=x  
adverse balance 逆差 Bvjl-$m!v  
adverse exchange 逆汇 Oc?+M 5  
advertisement addressed to shareholders 在报章刊登的致股东通告 &p UZDjo?  
advice for collection 托收通知书 q6P wZ_  
advice of drawing 提款通知书;汇票通知书 hIv@i\`  
advice of payment 付款通知 ( n{wg(R  
Advisory Committee [Securities and Futures Commission] pI[ZBoR~  
谘询委员会〔证券及期货事务监察委员会〕 ,3DXFV'uxb  
Advisory Committee on Diversification 经济多元化谘询委员会 Fig&&b a  
affidavit 誓章;遗产申报誓章 `D5HC  
affidavit of no receipt 述明无收款的誓章 I3S9Us-\  
affiliate 联号;联营公司;附属公司 ?NNn:tiD  
affiliated company 附属公司;联号;联营公司 ~3h-jK?  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 pY8q=Kl  
affordability 负担能力 KGHq rc  
African Development Bank [AfDB] 非洲开发银行 l7[7_iB&E  
after-acquired property 事后取得的财产 /(C~~XP)  
after-hours dealing 市后交易 +?D6T!)  
after-tax profit 税后盈利;税后利润;税后溢利 qf)$$qi  
agency agreement 代理协议 vC;]jJb:  
agency expenses 代理机构的开支 'BMy8  
agency fee 代理费 %WFu<^jm  
Agency Law 《代理法》 S*)1|~pRvQ  
agent 代理人;承销人 n}-3o]ku  
agent of company 公司代理人 Ok-.}q>\Mv  
agent's fee 代理人费;经纪费 ;(6g\'m  
aggregate 总计;总数;总体数字 Rs& @4_D  
aggregate amount 总款额;总额 9?T{}| ?  
aggregate assets and liabilities 总体资产与负债 ^D67y%  
aggregate at constant price 按固定价格计算的总体数字 BfTcI)  
aggregate demand 总需求 /nx'Z0&+X  
aggregate gross position 总持仓量 :7N3N  
aggregate limit 总限额 L *[K>iW  
aggregate of salaries tax 合计薪俸税 wRNroQ  
aggregate performance 总体表现;总体业绩 =dP{Gh  
aggregate supply 总体供应 c>bq%}  
aggregate surplus 总盈余 4IdT'  
aggregate total 整体总额 vm23U^VJ  
aggregate value 总值;合计价值 O  OFVnu  
aggregated basis 合计基准 9X<OJT;3J  
aggregated net chargeable income 合计应课税入息实额 ;)0w:Zn/[  
aggregation 合并计算;合计;总和 PG5- ;i/  
aggregation of incomes of husband and wife 夫妇入息合并计算 0pe3L   
aggregation of property 财产的总和 +0z 7KO%^^  
agio 差价;贴水 d?,M/$h  
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》 0\{BWNK  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment OU DcY@x~  
《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》 ^ ?hA@{T/1  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment %%%fL;-y  
《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》 uv{P,]lK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment Jc4L5*Xn/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {y kYW%3s  
agreement for a settlement 授产协议 XV>JD/K2  
agreement for assignment 转让协议 YOyX[&oi  
agreement for sale 售卖协议;买卖协议 rPzQ8<  
agreement for sale and purchase 买卖协议 q!'rz  
agreement for the payment of interest 支付利息协议 Z@D*1\TG=  
agreement for the repayment of money 还款协议 X+8B!F  
agreement of reinsurance 再保险协议 |tMn={  
Agricultural Bank of China 中国农业银行 /x@RNdKv  
air passenger departure tax 飞机乘客离境税 Vsq8H}K  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 DmqX"x%P  
airport tax 机场税 zRl~^~sY  
alcohol duty 酒精税 DLPUqKL]  
alienation 让与;让渡;转让 +';>=hha  
alimony 生活费;赡养费 E|"=. T  
All Ordinaries Index [AOI] 所有普通股指数 {43yb_B(  
all risks 全险;综合险 i?;r7>  
All Sales Record for Stock Market 《股票市场成交报告》 g8;D/  
Allied Capital Resources Limited 新联财务有限公司 mo]KCi  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 "7%:sty  
allocation letter 拨款信件 omZO+=8Q  
allocation of fund 分配款项;预留款项 -PB[-CX  
allocation of profit 利润分配;溢利分配 [^H"FA[  
allocation warrant 拨款令 v"u^M-_  
allotment 分配;配股 ][PzgzG  
allotment notice 股份配售通知;配股通知 ~o3Hdd_#}N  
allotment of shares 股份分配 C}g9'jY  
allowable 可获宽免;免税的 XdgUqQb}  
allowable business loss 可扣除的营业亏损 Hq&"+1F  
allowable expenses 可扣税的支出 \~rlgxd  
allowance 免税额;津贴;备抵;准备金 "+"{+k5t  
allowance for debts 债项的免税额 "GT4s?6O  
allowance for depreciation by wear and tear 耗损折旧免税额 @!=\R^#p  
allowance for funeral expenses 殡殓费的免税额 {kI#A?M  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 { Ng oYl  
allowance for repairs and outgoings 修葺及支出方面的免税额 )+I.|5g  
allowance to debtor 给债务人的津贴 ZBD;a;wx  
alteration of capital 资本更改 R_P}~l  
alternate trustee 候补受托人 &Jc_Fc(M  
amalgamation 合并 -XoPia2  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 pI`?(5iK6|  
ambit of charges 征税范围;收费范围 ~.Ik#At  
amended valuation 经修订的估值 G* %t'jX9  
American Commodities Exchange 美国商品交易所 wl=61 Mb  
American Express Bank Limited 美国运通银行 -OZ 5vH0  
American Stock Exchange 美国证券交易所 sf} Dh  
amortization 摊销 &YP#M |  
amount due from banks 存放银行同业的款项 USJ- e  
amount due from banks abroad 存放海外银行同业的款项 D bX{#4lx  
amount due from holding companies 控股公司欠款 {aKqXL[UP  
amount due from local banks 存放本港银行同业的款项 F#|O@.tDG  
amount due to banks 银行同业的存款 P'@<:S|  
amount due to banks abroad 海外银行同业的存款  84zTCX  
amount due to holding companies 控股公司存款 %bXx!x8(  
amount due to local banks 本港银行同业的存款 ]6Ug>>x5  
amount due to outport banks 外埠银行同业的存款 6+rlXmd  
amount for note issue 发行纸币的款额 F^aR+m  
amount of bond 担保契据的款额 4] > ]-b  
amount of consideration 代价款额 `WEZ"5n  
amount of contribution 供款数额 *TW=/+j  
amount of indebtedness 负债款额 KP;(Q+qTx  
amount of principal of the loan 贷款本金额 Uh}seB#mJj  
amount of rates chargeable 应征差饷数额 d87vl13  
amount of share capital 股本额 PrQ?PvA<L  
amount of sums assured 承保款额 vEM(bT=H  
amount of variation 变动幅度 Zx }&c |Q  
amount of vote 拨款数额 Z]w# vLR  
amount payable 应付款额 vQVK$n`  
amount receivable 应收款额 bte~c  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 {'+Q H)w(  
analysis 分析 z"4]5&3A  
ancillary risk 附属风险 =`n]/L"Q  
annual account 周年帐目;周年帐目报表;年度决算;年结 mwv(j_  
annual accounting date 年结日期 }S-DB#6  
annual allowance 每年免税额;年积金;年度津贴;年津 wbyE;W  
annual balance 年度余额 '&O/g<Z}q  
annual disposable income 每年可动用收入 ^(}585b  
annual estimates 周年预算 NMO-u3<6.  
annual fee 年费 w JwX[\  
annual general meeting 周年大会 $Kj&)&M  
annual growth rate 年增率;每年增长率 %b.UPS@I  
annual long-term supplement 长期个案每年补助金  q}Z3?W  
annual pensionable emolument 可供计算退休金的年薪 8{U-m0v  
annual report 年报 FxG7Pk+=  
Annual Report on the Consumer Price Index 《消费物价指数年报》 6Z?j AXGSq  
annual return 周年报表;周年申报表;每年报税表格 @xsP5je]  
Annual Return Rules 《周年报表规则》 aMARZ)V  
annual review of consumer prices 每年消费物价回顾 v;#=e$%}MO  
annual roll-forward basis 逐年延展方式 {@}?k s5  
annual salary 年薪 .Jb$l$5'w  
annual statement 年度报表;年度决算表 %wV>0gQTf  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 }H4=HDO  
annuitant 年金受益人 5y2? f  
annuity 年金 aFiCZHohw  
annuity contract 年金合约 r9 y.i(j  
annuity on human life 人寿年金 kyh_9K1  
antecedent debt 先前的债项 u D 5%E7  
ante-dated cheque 倒填日期支票 TfxwVPX  
anticipated expenditure 预期开支 ,''cNV  
anticipated net profit 预期纯利 jg  2qGC  
anticipated revenue 预期收入 ^ OJyN,A  
anti-inflation measure 反通货膨胀措施 t-u|U(n  
anti-inflationary stance 反通货膨胀立场 V5"CSMe  
apparent deficit 表面赤字 NY$uq+Z>  
apparent financial solvency 表面偿债能力 "i.r@<)S  
apparent partner 表面合伙人 nm$Dd~mxW1  
application for personal assessment 个人入息课税申请书 Thy=yz;p  
application of fund 资金应用 $DFv30 f  
application to release as liquidator and to destruct the books of accounts and documents QlFZO4 P3|  
申请免除清盘人职务及毁灭帐簿与文件 R`Aj|C z  
appointed actuary 委任精算师 rR ES8/  
appointed auditor 委任核数师;委任审计师 4W4kwU6D  
appointed trustee 委任的受托人 q"KnLA(  
appointer 委任人 T@wcHg  
apportioned pro rata 按比例分摊 :Br5a34q  
apportionment 分配;分摊 <O?y-$~  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ;cQW sTfT  
apportionment formula 分摊方程式 _,Fny_u=;  
apportionment of estate duty 遗产税的分摊 _fFU#k:MU  
appraisal 估价;评估 7x]4`#u  
appreciable growth 可观增长 Sydh2d  
appreciable impact 显着影响 <HWS:'1  
appreciable increase 可观增长 @4~=CV%j  
appreciation 增值;升值 Dq\ Jz~  
appreciation against other currencies 相对其他货币升值 V{-AP=C7  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 n;HHogA  
appreciation tax 增值税 r,SnXjp@  
appropriation 拨款;拨用;拨付 wCMQPt)VS  
appropriation account 拨款帐目 +`mGK:>  
Appropriation Bill 拨款法案 ymY1o$qWB}  
appropriation-in-aid system 补助拨款办法 5OIc(YhYf  
approved assets 核准资产 K)7zKEp`cj  
approved basket stock 认可一篮子证券 MOn,Db$  
approved budget 核准预算 'PZ|:9FX!  
approved charitable donation 认可慈善捐款  9DQ)cy  
approved charitable institution 认可慈善机构 TjWE_Bq]g  
approved currency 核准货币;认可货币 DVZdClAL  
approved estimates 核准预算 >!e<}84b  
approved estimates of expenditure 核准开支预算 c97{Pu  
approved overseas insurer 核准海外保险人 uaw~r2  
approved overseas trust company 核准海外信托公司 ?[TfpAtQ`  
approved pooled investment fund 核准汇集投资基金 dCYCHHHF  
approved provident fund scheme 认可公积金计划 Zt -1h{7  
approved provision 核准拨款 + Y.1)i}  
approved redeemable share 核准可赎回股份 _R|Ify#J  
approved regional stock 认可地区性证券 B@Co'DV[/]  
approved retirement scheme 认可退休金计划 \e=_ 2^v!_  
approved subordinated loan 核准附属贷款 pD"vRbYF  
arbitrage 套戥;套汇;套利 f8 /'%$N  
arbitrageur 套戥者;套汇者 !9*c8bL D  
arbitrary amount 临时款项 A*h{Lsx;  
arrangement 措施;安排;协定 i LBvGZ<9  
arrears 欠款 +.B<Hd  
arrears of pay 欠付薪酬 t9gfU5?  
arrears of revenue 逾期未收税款;逾期未收的帐项 :pX`?Ew`g  
articles of association 组织章程;组织细则;组织章程细则 _i_Q?w`  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 '[|+aJ  
ascertainment of profit 确定利润 zr v]  
"Asia Clear" “亚洲结算系统” x}/,yaWZ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 uhH^>z KA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Zd^6ulx  
Asian Development Fund [ADF] 亚洲发展基金 \b V6@#,  
Asian dollar bond 亚洲美元债券 <>xJn{f0c  
Asian dollar market 亚洲美元市场 -Lu)'+  
Asian dollar rate 亚洲美元利率 %m,6}yt  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ha@L94Lq  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 @tohNO>  
asked price 沽盘;喊价;索价;卖方报价 "|Fy+'5}  
assessable income 应评税入息 0Q,g7K<d  
assessable loss 应评税亏损 }uHrto3M  
assessable profit 应评税利润 iF5'ygR-Z  
assessable value 应评税值 i!2TH~zl  
assessed profit 估定利润 oeSN9O  
assessed value 经评估价值 qL6c`(0  
assessment 评税;评定;估价;评税单 "@@I!RwA  
assessment number 评税编号;估价编号 ^VW PdH/Fe  
assessment of additional tax 补加税评税 UrlM%Jnq1  
assessment of performance 业绩评估;实绩评价 5 S Xn?  
Assessor 评税主任 K`&oC8p  
asset price bubbles 资产价格泡沫 N/YWby=H  
asset-backed securities 具资产保证的证券 6h?gs"[j  
assets accretion 资产增值 v`J*ixZ7t  
assets and liabilities 资产与负债 J2q,7wI#  
assets betterment statement 资产递增表;资产改进表 M j-vgn&/  
assets lending 实物放款;有抵押贷款 {_N,=DQ!  
assets of the company passing on the death 死者去世时转移的公司资产 vE6mOM!_L  
assets pledged as security for liabilities 用作负债抵押的资产 ~0$NJrUy  
assets portfolio 资产投资组合 Sgim3):Z  
assets price 资产价格 C`=p +2I]  
assets quality 资产质素 L$'[5"ma ;  
assets realization 资产变现 Tm^89I]L  
assets refinancing arrangement 资产再集资安排 \]Kh[z0"  
assets securitization 资产证券化 3uU]kD^  
assets situated outside Hong Kong 在香港以外地方的资产 }<@j'Ok}.  
assets stripping 削减资产;拆卖资产 uJx"W  
assets value 资产值 yNW\?Z$@q  
assignee 承让人 I4;A8I  
assignment 转让;转让书;转让契 3K&4i'}V  
assignment of interest 权益转让 %+ 7p lM  
assignment of letters patent and trade mark 专利证书及商标转让 d\MLOXnLq;  
assignment of property 物业转让;物业转让书 N#V.1<Y  
assignment right 转让权 m^'uipa\  
assignor 转让人 lN,/3\B  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 H|ozDA  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 =4uSFK_L  
associate member 附属会员 AIb2k  
associated body corporate 相联法人团体 xX3'bsN  
associated company 相联公司;联属公司 ^ PI5L  
associated corporation 相联法团 ~vLW.:  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] dpQG[vXe  
公认会计师公会〔英国〕 { pu85'DV  
Association of Futures Exchange Brokers 香港期货经纪协会 ERwHLA  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 V^y^ ;0I}[  
association of underwriters 承保人组织 ')a(.f  
assumption of control 接管 5vo.[^ty  
assurance 担保;保险;转易;转易书 j.a`N2]WE  
assurance of interest 权益的转易 hPq%L c  
at 19XX price 按一九XX年价格计算 kdz=ltw  
at a discount 按赔价计算;按贴水价格计算;打折扣 -?]W*f  
at a premium 按溢价计算;按升水价格计算 _AV1WS;^^8  
at call 通知付款;按通知 _0+0#! J!  
at constant market price 按固定市价计算 6s,uXn  
at constant price 按固定价格计算 ^@P1 JNe  
at cost 按成本计算 x@mL $  
at current market price 按当时市价计算;按现时市价计算 f)]%.>  
at current price 按当时价格计算;按现时价格计算 AV 8n(  
at factor cost 按要素成本计算;按生产要素成本计算 "G >3QL+O|  
at money-of-the-day price 按付款当日价格计算 NmK8<9`u  
at or better 按指定或较佳价位〔买卖指令〕 wB'zuPAK6  
at par 按面值计算;平价 6nhMP$h  
at sight 见票即付 U$oduY#  
at the close 按收市盘 \ w3]5gJZ  
at the opening 按开市盘 Z\[N!Zt|  
attestation 见证;见证条款 C]^H&  
at-the-money option 平价期权 80A.<=(=.  
attorney 受权人;受托代表人 [dtbkQt,c  
attornment 新拥有人承认书 =to=8H-  
attributable profit 可归属利润 !=;XBd-  
attributable share value 可归属股份价值 Z*G(5SqUh"  
Auckland Stock Exchange 奥克兰证券交易所 W\1i,ew>  
auction 拍卖 f%5zBYCgC  
auctioneer 拍卖商 [c_|ob]  
audit 审计;核数 E{6~oZ#L  
Audit Commission 审计署 (}.@b|s  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Y*_)h\f  
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〕 <2C7<7{7  
audit review 帐目审查 A!1;}x  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 |t$Ma'P  
audited account 审计帐目;经审计的帐目 !4]9!<.k  
audited annual account 经审计的周年帐目 kyR*D1N&)  
audited balance sheet 经审计的资产负债表 jYNrD"n  
auditor 核数师;核数主任;审计师 </uO e.l>Q  
auditor's certificate 核数师证明书;审计师证明书 >-&R47G  
auditor's report 核数师报告;审计师报告 &A#~)i5gF  
Aussie bond 澳元债券 rD>*j~_+P  
austerity budget 紧缩预算 !w BJ,&E  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 TAjh"JJIV  
Australia All Ordinaries Index 澳洲所有普通股票指数 h|X^dQb]  
Australian Dollar [AUD] 澳元 fs/*V~@  
Australian Options Market 澳大利亚期权市场 VDTcR  
Australian Securities Commission 澳洲证券事务监察委员会 KfF!{g f  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >u9Nz0?j  
Australian Stock Exchange 澳大利亚证券交易所 Uye|9/w8 !  
Austrian Schilling [ATS] 奥地利先令 W0I#\b18  
authentication 认证;鉴证 Bc3:}+l  
authority to purchase 委托购买证;委购书 oyo(1 >  
authorization 认可;核准;授权;授权书 [qsEUc+Z.'  
authorization by direction 指示授权 SkU9ON   
authorization by instruction 指令授权 0M\D[ mg  
authorization by warrant 令状授权 j,]Y$B  
authorization of unit trust 单位信托的认可 RK w$-7O  
authorized agent 指定代理人 UGK*Gy  
authorized capital 法定资本 mN8pg4  
authorized clerk 出市员 hY`\&@  
authorized dealer 认可交易商 \h8 <cTQ  
authorized financial institution 认可财务机构 -G6U$  
authorized fund 认可基金 Ty88}V  
authorized fund house 获授权的基金公司;认可基金公司 Z`YJBcXR  
authorized institution 认可机构 }i!J/tJ)b  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Z|}G6]h  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 $XoQ]}"O  
authorized insurer 获授权保险人;获认可承保人 o M Zq+>  
authorized investment 特准投资项目 4Qn$9D+?  
authorized person 获授权人 K98i[,rP  
authorized representative 获授权代表 YKQr, Now  
authorized share capital 法定股本 uw lr9nB  
automated quotation system 自动报价系统 s&'QN=A  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] \W1/p`  
自动交易系统〔香港期货交易所有限公司〕 -*.-9B~u  
automatic adjustment mechanism 自动调整机制 :6$>_m=i  
automatic adjustment system 自动调整系统 6;b~Ht  
Automatic Clearing House 自动票据交换所 ;;&}5jcV  
automatic exchange rates accumulation system 自动化汇率累集系统 -W>'^1cR  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 F-6c_!  
automatic teller machine [ATM] 自动柜员机 \TU3rk&X  
autopay 自动转帐 y(K" -?  
available assets 可用资产 ~i 7^P9  
available fiscal reserve 现存财政储备 K _&4D'  
available profit 可用利润 QY== GfHt  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Y3Q9=u*5  
average 平均;平均数;海损 4j)tfhwd8  
average basic salary 平均基本薪金 aMTu-hA  
average consumer expenditure 平均消费开支;一般消费开支 Agrk|wPK  
average cost 平均成本 \6\<~UX^  
average cost of land production 增辟土地平均成本 qP<Lr)nUH  
average daily turnover 平均每日成交额 v0L\0&+  
average daily wage rate 平均每日工资率 &c1A*Pl/:G  
average expenditure pattern 平均开支模式 dO%W+K  
average growth rate 平均增长率 v$^Z6>vVI  
average net fixed assets 固定资产平均净值 NO :a;  
average of relatives 相对价格平均数 rx}r~0i  
average price 平均价格 GgKEP,O  
average propensity to consume 平均消费倾向;一般消费倾向 )p*}e8L  
average propensity to save 平均储蓄倾向;一般储蓄倾向 .1LCXW=  
average rate 平均率 $8BPlqBIZ  
average revenue 平均收入;平均收益  W%\C_  
average stock 平均库存;平均存货 r7qh>JrO  
average yearly rent 平均年租 3do)Vg4  
avoidance of double taxation 避免双重课税 |fo0  
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 MHa#?Q9  
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