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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: >+BLD  
A share A股;甲类股份 e<{Ani0  
abatement of tax 减税;减扣免税额 Yu%ZwTvw  
ABN AMRO Bank N.V. 荷兰银行 cT JG1'm  
above-the-line expenditure 线上项目支出;经常预算支出 ;;17 #T2  
above-the-line receipt 线上项目收入;经常预算收入 ~:A=o?V2  
ABSA Asia Limited 南非联合亚洲有限公司 k1^&;}/f:  
absolute change 绝对数值变更 C It@xi#I  
absolute expenditure 实际开支 m!<uY?,hf  
absolute guideline figure 绝对准则数字 i;<H^\%  
absolute interest 绝对权益 |A u+^#:;  
absolute order of discharge 绝对破产解除令 $T'lWD*  
absolute profit margin 绝对利润幅度 |P=-m-W  
absolute value 实值;绝对值 1`&"U[{  
absolutely vested interest 绝对既得权益 cr{f*U6`  
absorbed cost 已吸收成本;已分摊成本 vB/G#\Zqz  
absorption 吸收;分摊;合并 ~p/1 9/  
absorption rate 吸收率;摊配率;分摊率 X04JQLhy"  
ACB Finance Limited 亚洲商业财务有限公司 #F >R5 D  
acceptable form of reciprocity 合理的互惠条件 )mXu{uowr  
acceptable rate 适当利率;适当汇率 ytGcigw(P  
acceptance agreement 承兑协议 r7:4| 6E  
acceptance for honour 参加承兑 20RISj  
acceptor 承兑人;接受人;受票人 Oc?]L&ap  
acceptor for honour 参加承兑人 7pz #%Hf  
accident insurance 意外保险 q6>%1~?  
Accident Insurance Association of Hong Kong 香港意外保险公会 g)~"-uQQ  
accident insurance scheme 意外保险计划 p#(5 ;  
accident year basis 意外年度基准 xrl!$xE GX  
accommodation 通融;贷款 9r hl2E  
accommodation bill 通融票据;空头票据 D j@7vM%_  
accommodation party 汇票代发人 r5aOQ  
account balance 帐户余额;帐户结余 L,wEUI  
account book 帐簿  [E|%  
account collected in advance 预收款项 OAZ5I)D>  
account current book 往来帐簿 'e06QMp@  
account of after-acquired property 事后取得的财产报告 -|A`+1-R+  
account of defaulter 拖欠帐目 3rw<#t;v  
account payable 应付帐款 3]g|Cwu  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 u IGeSd5B  
account receivable 应收帐款 m'.y,@^B  
account receivable report 应收帐款报表 `Kq4z62V  
account statement 结单;帐单;会计财务报表 0_faJjTbP;  
account title 帐户名称;会计科目 ^8eu+E.{  
accountant's report 会计师报告 u' +;/8  
Accountant's Report Rules 会计师报告规则 e2l!L*[g  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -9z!fCu3  
Accounting Arrangements 《会计安排》 yd4\%%]  
accounting basis 会计基础 jou741  
accounting by Official Receiver 破产管理署署长呈交的帐目 Sr?2~R0&  
Accounting Circular 《会计通告》 hMvLx>q3)  
accounting class 会计类别 wXnluE  
accounting date 记帐日期;会计结算日期 1z$K54Mj  
accounting for money 款项核算 Zw<\^1  
Accounting Officer 会计主任 U}2b{  
accounting period 会计报告期;会计期 ' (1`iQ;  
accounting policy 会计政策;会计方针 U^.kp#x#  
accounting practice 会计惯例 j!<(`  
accounting principle 会计准则 >Kjl>bq  
accounting record 会计记录  &@h(6  
accounting report 会计报告 gkw/Rd1oG  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <@z!kl  
Accounting Society of China 中国会计学会 yO`HL'SMo  
accounting statement 会计报表 9#X"m,SB  
accounting system 会计制度;会计系统 -\V!f6Q  
accounting transaction 会计事项;帐务交易 yhSbX4Q  
accounting treatment 会计处理 q71~Y:7f  
accounting year 会计年度 Qaeg3f3F3  
accretion 增值;添加 U+FI^Xrt#  
accrual 应计项目;应累算数目 BL^\"Xh$|  
accrual basis 应计制;权责发生制 +<1MY'>y  
accrual basis accounting 应计制会计;权责发生制会计 mW&hUP Rx  
accrue 应累算;应计 6z keWR  
accrued benefit 应累算利益 -L&%,%  
accrued charges 应计费用 7U, [Ruu  
accrued cumulative preference share dividend 应累算的累积优先股股息 ev"f@y9Do  
accrued expenses 应累算费用 p.|NZXk%%a  
accrued interest payable 应付利息;应计未付利息 9 O2??N7f  
accrued interest receivable 应收利息;应计未收利息 JULns#tx}  
accrued right 累算权益 R Q2DTQ-$  
accruing profit 应累算的利润 d,d ohi  
accumulated fiscal reserve 累积财政储备 {GP#/5$=  
accumulated profit 累积利润;滚存溢利 QDdH5EfY  
accumulated reserve 累积储备 &b:SDl6  
accumulation of surplus income 累积收益盈余 DP5}q"l  
acquired assets 既得资产 2{;~Bg d  
acquisition 收购;购置;取得 O.Xhi+  
acquisition cost 购置成本 L }L"BY3$  
acquisition expenses 购置费用 sf5F$  
acquisition of 100% interest 收购全部股权 =Y`e?\#`  
acquisition of control 取得控制权 gHmy?+)  
acquisition of fixed assets 购置固定资产 |\3X7)^8D  
acquisition of shell “买壳” k|D =Q  
acquisition price 收购价 W|-<ekH_u  
act of God 天灾 =Hf`yH\#  
acting partner 执事合伙人 \;bDDTM  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }LTyXo  
active partner 积极参与的合伙人 3K{G=WE$  
active trading 交投活跃 6TkV+\  
actual circulation 实际流通 `m+o^!SGe  
actual cost 实际成本 X 3q2XU  
actual expenditure 实际开支;实际支出 |B~^7RHXo  
actual income 实际入息;实际收入;实际收益 *pj^d><  
actual market 现货市场 ` ),ACkU>U  
actual price 现货价;实际价格 7+;CA+;  
actual profit 实际利润 .h r$<]  
actual quotation 实盘;实际价位;实际报价 bBg=X}9  
actual year basis 按实际年度计算 caD)'FSES  
actuals 实货 !&#5 *  
actuarial investigation 精算调查 *wp>a?sG\  
actuarial principle 精算原则 Z%$ tV3a?  
actuarial report 精算师报告 o_R_  
Actuarial Society of Hong Kong 香港精算学会 =";G&)H-  
actuarial valuation 精算师估值 iOXsj  
actuary 精算师 %2,'x  
ad referendum agreement 暂定协议;有待覆核的协定 C7Ny-rj}IA  
ad valorem duty 从价税;按值征税 b`& :`  
ad valorem duty system 从价税制 g(QT"O!dY  
ad valorem fee 从价费 :sA$LNj}  
ad valorem tariff 从价关税 P TMJ.;  
additional allowance 额外免税额 JDP/vNq  
additional amount for unexpired risk 未过期风险的额外款额 IrMxdF~c  
additional assessable profit 补加应评税利润 :878q TB  
additional assessment 补加评税 Mem1X rBH  
additional commitment 额外承担 MHPh!  
additional commitment vote 额外承担拨款 Bv{DZ?{s  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 vR*p1Kq:  
additional dependent parent allowance 供养父母额外免税额 "|nh=!L  
additional provision 额外拨款 9^g?/8  
additional stamp duty 附加印花税 4zhg#  
additional tax 补加税罚款;补加税款 ;i-<dAV8B  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 p-f"4vH  
adjudged bankrupt 被裁定破产 Lhmb= @  
adjudicated bankrupt 裁定破产人 \'.|7{Xu  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ?5j}&Y3  
adjudication of bankruptcy 裁定破产;宣告破产 k] iyx  
adjudication of insolvency 裁定无力偿还债务 U0@Qc}y  
adjusted actual 经调整的实数;调整后的实数 (-%1z_@Y  
adjusted current assets 经调整的流动资产;调整后的流动资产 ;5&=I|xqe  
adjusted figure 经调整的数字;调整后的数额 )NmYgd~%  
adjusted liabilities 经调整的负债;调整后的负债 |31/*J!@z*  
adjusted loss 经调整的亏损;调整后的亏损 jL,P )TC  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ^*'fDP*  
adjusted profit 经调整的利润;调整后的利润 t~M0_TnXlP  
adjusted surplus 经调整的盈余额;调整后的盈余额 M$Ow*!DfP  
adjusted value 经调整的价值;调整后的价值 IN?6~O p  
adjustment 调整;修订;理算〔保险〕 -9; XNp  
adjustment centre 调剂中心 @_H L{q%h  
adjustment lag 调整过程的时间差距;调整时差 :0'vzM  
adjustment mechanism 调整机制 h@jk3J9^  
adjustment of loss 亏损调整 o}e]W,  
adjustment process 调整过程;调整程序 Mn TqWC90  
adjustment range 调整幅度 TpRI+*\  
administered exchange rate 受管制汇率 ,pIaYU{D  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 tqXCj}mR  
administration expenses 行政费用 UTVqoCHA  
administration fee 手续费;行政费 *]*0uo  
administration in bankruptcy 破产管理 Dd'J"|jF38  
administration order 遗产管理令 [7Liken  
administrator 管理人;遗产管理人 Vc!'=&*  
administrator of the estate 遗产管理人 `%_(_%K  
admission of debt 债项承认书 kE854Ej  
admission of proof 接纳债权证明 :aR_f`KMm  
advance 放贷款项;垫付款项;预支款项;预付款项 p9[gG\  
advance account 暂支帐目;预付款帐户 hH_\C.bL  
advance compensation 预付补偿金 09J,!NN  
advance from shareholder 股东垫款 .o)  
advance pending reimbursement 预支以待日后付还 >0S(se$  
advanced economy 先进经济体系 G2w0r,[  
advancement 预付;预付财产 thSXri?kl  
advances warrant 垫款令 4^7*R  
advancing 贷出 V-ONC  
adverse balance 逆差 tZygTvK/S  
adverse exchange 逆汇 " nLWvV1  
advertisement addressed to shareholders 在报章刊登的致股东通告 :czUOZ_  
advice for collection 托收通知书 nZ4@g@e2  
advice of drawing 提款通知书;汇票通知书 J<MuWgx&  
advice of payment 付款通知 Ws:+P~8  
Advisory Committee [Securities and Futures Commission] LCMn9I  
谘询委员会〔证券及期货事务监察委员会〕 VEx )  
Advisory Committee on Diversification 经济多元化谘询委员会 ;aDYw [  
affidavit 誓章;遗产申报誓章 K~A@>~vFb  
affidavit of no receipt 述明无收款的誓章 t;W'<.m_  
affiliate 联号;联营公司;附属公司 @5{h+^  
affiliated company 附属公司;联号;联营公司 T1c& 3  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 3XhLn/@  
affordability 负担能力 w_*$w Vl  
African Development Bank [AfDB] 非洲开发银行 /;WFRp.  
after-acquired property 事后取得的财产 eKe[]/}e9  
after-hours dealing 市后交易 H={5>;8G  
after-tax profit 税后盈利;税后利润;税后溢利 e?<$H\  
agency agreement 代理协议 gM&4Ur  
agency expenses 代理机构的开支 Q #p gl  
agency fee 代理费 G&@_,y|  
Agency Law 《代理法》 ?tkd5kE  
agent 代理人;承销人 -;o0) DwZ  
agent of company 公司代理人 $u, ~183  
agent's fee 代理人费;经纪费 &?^"m\K4J*  
aggregate 总计;总数;总体数字 })C}'!+]  
aggregate amount 总款额;总额 7@Xi*Azd  
aggregate assets and liabilities 总体资产与负债 QxiAC>%K  
aggregate at constant price 按固定价格计算的总体数字 ad`7[fI  
aggregate demand 总需求 te+r.(p  
aggregate gross position 总持仓量 P]H4!}M  
aggregate limit 总限额  ?S'Wd=  
aggregate of salaries tax 合计薪俸税 1WAps#b.  
aggregate performance 总体表现;总体业绩 4K$_d,4`U  
aggregate supply 总体供应 VujIKc#4  
aggregate surplus 总盈余 wcL|{rUXba  
aggregate total 整体总额 r^`~GG!,Q  
aggregate value 总值;合计价值 /e7BW0$1  
aggregated basis 合计基准 ' [%?j?2r  
aggregated net chargeable income 合计应课税入息实额 U?j[ 8z  
aggregation 合并计算;合计;总和 ),Igu  
aggregation of incomes of husband and wife 夫妇入息合并计算 <h*$bx]9 +  
aggregation of property 财产的总和 {=,+;/0  
agio 差价;贴水 `FmRoMW9+  
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》 K5 Z'kkOk  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ZQ[s/  
《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》 14yzGhA  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ]EEac  
《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》 Q6d>tqWhq  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !$#8Z".{v{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 9%DLdc\z;  
agreement for a settlement 授产协议 Nh+XlgXG  
agreement for assignment 转让协议 V(F1i%9lg  
agreement for sale 售卖协议;买卖协议 TTo5"r9I 8  
agreement for sale and purchase 买卖协议 Im@Yx^gc   
agreement for the payment of interest 支付利息协议 $Fv|w9  
agreement for the repayment of money 还款协议 Ns.{$'ll  
agreement of reinsurance 再保险协议 IaGF{O3.  
Agricultural Bank of China 中国农业银行 CFG(4IMx  
air passenger departure tax 飞机乘客离境税 9KMtPBZ  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 +uMK_ds~  
airport tax 机场税 m>+ e;5  
alcohol duty 酒精税 #<yKG\X?  
alienation 让与;让渡;转让  S=X_7V  
alimony 生活费;赡养费 aV G4D f  
All Ordinaries Index [AOI] 所有普通股指数 @WP%kX.?  
all risks 全险;综合险 HQ^:5 XH  
All Sales Record for Stock Market 《股票市场成交报告》 >/y+;<MZ  
Allied Capital Resources Limited 新联财务有限公司 zX&wfE8T  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 tFX!s;N[  
allocation letter 拨款信件 w>&g'  
allocation of fund 分配款项;预留款项 lfte   
allocation of profit 利润分配;溢利分配 HQV#8G#B  
allocation warrant 拨款令 n(jrK9]  
allotment 分配;配股 U9h@1:  
allotment notice 股份配售通知;配股通知 DaqpveKa  
allotment of shares 股份分配 }Pj;9ivz  
allowable 可获宽免;免税的 FyA0"  
allowable business loss 可扣除的营业亏损 2,G9~<t  
allowable expenses 可扣税的支出 YBQ{/"v%|  
allowance 免税额;津贴;备抵;准备金 gU@BEn}  
allowance for debts 债项的免税额 D*!9K8<o  
allowance for depreciation by wear and tear 耗损折旧免税额 6='x}Qb\H  
allowance for funeral expenses 殡殓费的免税额 k4YW;6<C+  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9/6=[)  
allowance for repairs and outgoings 修葺及支出方面的免税额 _yc &'Wq  
allowance to debtor 给债务人的津贴 %Q|Hvjk=E  
alteration of capital 资本更改 +P;&/z8i*g  
alternate trustee 候补受托人 "sUmke-#  
amalgamation 合并 yQqu Gu  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 w~WW2 w  
ambit of charges 征税范围;收费范围 aaFt=7(K  
amended valuation 经修订的估值 jC L 1Bj  
American Commodities Exchange 美国商品交易所 VZr AZV^c  
American Express Bank Limited 美国运通银行 '))=y@M  
American Stock Exchange 美国证券交易所 O 718s\#  
amortization 摊销 "%K[kA6  
amount due from banks 存放银行同业的款项 7SjWofv  
amount due from banks abroad 存放海外银行同业的款项 GqD_6cdh  
amount due from holding companies 控股公司欠款 I=K|1  
amount due from local banks 存放本港银行同业的款项 u51Lp  
amount due to banks 银行同业的存款 48n7<M;I  
amount due to banks abroad 海外银行同业的存款 }vt>}%%  
amount due to holding companies 控股公司存款 y!jq!faqt  
amount due to local banks 本港银行同业的存款 j~k+d$a  
amount due to outport banks 外埠银行同业的存款 YY 8vhnw  
amount for note issue 发行纸币的款额 T&s}~S=m  
amount of bond 担保契据的款额 qruv^#_l   
amount of consideration 代价款额 |M(0CYO  
amount of contribution 供款数额 Ae>:i7.V  
amount of indebtedness 负债款额 gR@,"6b3  
amount of principal of the loan 贷款本金额 \Qei}5P,  
amount of rates chargeable 应征差饷数额 T:!Re*=JJ  
amount of share capital 股本额 eX <@qa4<  
amount of sums assured 承保款额 )G@/E^ySM  
amount of variation 变动幅度 ,_RPy2N  
amount of vote 拨款数额 !r`/vQ #  
amount payable 应付款额 _4~q&? }V  
amount receivable 应收款额 ]TIBy "3  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 [ .c'22R6  
analysis 分析 ><"0GPxrx  
ancillary risk 附属风险 |J^$3RX  
annual account 周年帐目;周年帐目报表;年度决算;年结 s.XLC43Rs  
annual accounting date 年结日期 *e *V%w~75  
annual allowance 每年免税额;年积金;年度津贴;年津 b]@@x;v$@  
annual balance 年度余额 _X]S`e1F  
annual disposable income 每年可动用收入 Pm!/#PtX  
annual estimates 周年预算 2*}qQ0J  
annual fee 年费 41NVF_R6J  
annual general meeting 周年大会 "D?:8!\!  
annual growth rate 年增率;每年增长率 f/{*v4!  
annual long-term supplement 长期个案每年补助金 l|5;&(Y+s  
annual pensionable emolument 可供计算退休金的年薪 % n~ 'UA  
annual report 年报 DE" Y(;S  
Annual Report on the Consumer Price Index 《消费物价指数年报》 R>dd#`r"  
annual return 周年报表;周年申报表;每年报税表格 j xTYW)E   
Annual Return Rules 《周年报表规则》 c`xgz#]v  
annual review of consumer prices 每年消费物价回顾 OGn-~ #E  
annual roll-forward basis 逐年延展方式 AQIBg9y7  
annual salary 年薪  Or,W2  
annual statement 年度报表;年度决算表 _"G./X  
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 QBL|n+  
annuitant 年金受益人 l&oc/$&|[  
annuity 年金 t$-!1jq  
annuity contract 年金合约 5;q{9wvqO  
annuity on human life 人寿年金 5Za%EaW%G  
antecedent debt 先前的债项 H?tX^HO:q  
ante-dated cheque 倒填日期支票 [LDY;k~5+  
anticipated expenditure 预期开支 go B'C  
anticipated net profit 预期纯利 SCo;Ek  
anticipated revenue 预期收入 nV3I6  
anti-inflation measure 反通货膨胀措施 <T+{)FV  
anti-inflationary stance 反通货膨胀立场 sX,S]:X  
apparent deficit 表面赤字 +S ],){  
apparent financial solvency 表面偿债能力 ,WQg.neOA  
apparent partner 表面合伙人 W?X3 :1c9:  
application for personal assessment 个人入息课税申请书 _q=ua;I&  
application of fund 资金应用 vk.P| Y-;  
application to release as liquidator and to destruct the books of accounts and documents R(on[g_1  
申请免除清盘人职务及毁灭帐簿与文件 I@q(P>]X9  
appointed actuary 委任精算师 SmVL?wf  
appointed auditor 委任核数师;委任审计师 d34BJ<  
appointed trustee 委任的受托人 Z,7VOf6g  
appointer 委任人 !8OgaMngzF  
apportioned pro rata 按比例分摊 ]3]=RuQK2  
apportionment 分配;分摊 Ri;_ 8v[H|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lGpci  
apportionment formula 分摊方程式 ED^0t  
apportionment of estate duty 遗产税的分摊 i6)HC  
appraisal 估价;评估 ubUVxYD?  
appreciable growth 可观增长 2(H-q(  
appreciable impact 显着影响 ]Gf`nJDV  
appreciable increase 可观增长 ($'5xPb  
appreciation 增值;升值 /_</m?&.U&  
appreciation against other currencies 相对其他货币升值 frT<9$QUL  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 cG,zO-H  
appreciation tax 增值税  {[dY$  
appropriation 拨款;拨用;拨付 vX|5*T`(  
appropriation account 拨款帐目 SVBo0wvz-  
Appropriation Bill 拨款法案 odWK\e  
appropriation-in-aid system 补助拨款办法 KZ@'NnQ  
approved assets 核准资产 FaQc@4%o  
approved basket stock 认可一篮子证券 ziC%Q8  
approved budget 核准预算 OXI>`$we  
approved charitable donation 认可慈善捐款 zD;k|"e  
approved charitable institution 认可慈善机构 Vh N6 oI  
approved currency 核准货币;认可货币 vwAtX($  
approved estimates 核准预算 ||4T*B06  
approved estimates of expenditure 核准开支预算 i!EAs`$o`  
approved overseas insurer 核准海外保险人 |=AaGJx  
approved overseas trust company 核准海外信托公司 LB`{35b-  
approved pooled investment fund 核准汇集投资基金 ?!y<%&U  
approved provident fund scheme 认可公积金计划 Up5|tx7  
approved provision 核准拨款 Lg{M<Q)4  
approved redeemable share 核准可赎回股份 .F G%QFF~  
approved regional stock 认可地区性证券 [Qcht,\^v  
approved retirement scheme 认可退休金计划 Ll .P>LH  
approved subordinated loan 核准附属贷款 J4u>77I  
arbitrage 套戥;套汇;套利 +t3o5&  
arbitrageur 套戥者;套汇者 _!,Ees=b  
arbitrary amount 临时款项 %77uc9}  
arrangement 措施;安排;协定 bEln.)  
arrears 欠款 N&^zXY  
arrears of pay 欠付薪酬 -e"A)Bpl(  
arrears of revenue 逾期未收税款;逾期未收的帐项 )D ~ 5  
articles of association 组织章程;组织细则;组织章程细则 KD.|oo  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 W/g_XQ   
ascertainment of profit 确定利润 f-p$4%(  
"Asia Clear" “亚洲结算系统” G.`},c;A-  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 sNM ]bei  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Y&H<8ez  
Asian Development Fund [ADF] 亚洲发展基金 0TZB}c#qT  
Asian dollar bond 亚洲美元债券 zK&1ti@wln  
Asian dollar market 亚洲美元市场 F?[1 m2  
Asian dollar rate 亚洲美元利率 .f"1(J8  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o (4gh1b%  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 7hTpjox2  
asked price 沽盘;喊价;索价;卖方报价 6%}`!_N<Mc  
assessable income 应评税入息 %-a;HGbZn  
assessable loss 应评税亏损 t+_\^Oa)  
assessable profit 应评税利润 t<ZBp0  
assessable value 应评税值 z%#-2&i  
assessed profit 估定利润 AUu<@4R7  
assessed value 经评估价值 n}t 9Nf_  
assessment 评税;评定;估价;评税单 < Sgc6>)  
assessment number 评税编号;估价编号 -+Ot' ^  
assessment of additional tax 补加税评税 1wFW&|>1  
assessment of performance 业绩评估;实绩评价 |L`U2.hb  
Assessor 评税主任 "{\xBX~oM  
asset price bubbles 资产价格泡沫 (~o"*1fk>  
asset-backed securities 具资产保证的证券 ]tf`[bINP  
assets accretion 资产增值 r-go921  
assets and liabilities 资产与负债 `hdff0  
assets betterment statement 资产递增表;资产改进表 5:jme$BI  
assets lending 实物放款;有抵押贷款 v? OUd^  
assets of the company passing on the death 死者去世时转移的公司资产 ]A5Y/dd  
assets pledged as security for liabilities 用作负债抵押的资产 Q4_r) &np  
assets portfolio 资产投资组合 \Oq8kJ=  
assets price 资产价格 U[02$gd0l  
assets quality 资产质素 xT]t3'y|-  
assets realization 资产变现 &bz% @p;  
assets refinancing arrangement 资产再集资安排 }Nd1'BVf  
assets securitization 资产证券化 8lzoiA_9  
assets situated outside Hong Kong 在香港以外地方的资产 WG3!M/4r H  
assets stripping 削减资产;拆卖资产 qB (Pqv  
assets value 资产值 8["%e#%`$  
assignee 承让人 ]J'TebP=L5  
assignment 转让;转让书;转让契 .|^Gde  
assignment of interest 权益转让 :\JCxS=EW  
assignment of letters patent and trade mark 专利证书及商标转让 }6!/Nb  
assignment of property 物业转让;物业转让书 '~Cn+xf4]  
assignment right 转让权 Zp3-Yo w2  
assignor 转让人 C1e@{>  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 |Z94@uB  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 51b%uz  
associate member 附属会员 ~abyjM  
associated body corporate 相联法人团体 '(FC  
associated company 相联公司;联属公司 Qv5 fK  
associated corporation 相联法团 g i6s+2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] SMD*9&,  
公认会计师公会〔英国〕 mjWU0.  
Association of Futures Exchange Brokers 香港期货经纪协会 Q5T3  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a`n)aXU l  
association of underwriters 承保人组织 erW2>^My  
assumption of control 接管 O*GF/ R8B  
assurance 担保;保险;转易;转易书 ^n0;Q$\  
assurance of interest 权益的转易 n 5R9<A^  
at 19XX price 按一九XX年价格计算 RW+u5Y  
at a discount 按赔价计算;按贴水价格计算;打折扣 CTW\Dt5  
at a premium 按溢价计算;按升水价格计算 cJaA*sg  
at call 通知付款;按通知 =DJ:LmK  
at constant market price 按固定市价计算 :>{!%-1Z  
at constant price 按固定价格计算 +4_,, I  
at cost 按成本计算 KCyV |,+n  
at current market price 按当时市价计算;按现时市价计算 gAWi&  
at current price 按当时价格计算;按现时价格计算 17Cb{Q  
at factor cost 按要素成本计算;按生产要素成本计算 zplv.cf#q  
at money-of-the-day price 按付款当日价格计算 }W8A1-UF  
at or better 按指定或较佳价位〔买卖指令〕 ;&O?4?@4  
at par 按面值计算;平价 > v%.q]E6n  
at sight 见票即付 [oV M9 Q  
at the close 按收市盘 wK-VA$;:  
at the opening 按开市盘 d,Aa8I  
attestation 见证;见证条款 4T(d9y  
at-the-money option 平价期权 Q}@t'  
attorney 受权人;受托代表人 {\D &*  
attornment 新拥有人承认书 Bk~C$'x4  
attributable profit 可归属利润 NplyvjQN;  
attributable share value 可归属股份价值 8F8?1  
Auckland Stock Exchange 奥克兰证券交易所  C7ivA h  
auction 拍卖 ?I6rW JcQ6  
auctioneer 拍卖商 GLtd<M"  
audit 审计;核数 x^[,0?y2  
Audit Commission 审计署 Fn@`Bi?#q  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] =|z:wlOs  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ~Mn3ADIb=  
audit review 帐目审查 q k^FyZ<  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Dhn7N8(LF!  
audited account 审计帐目;经审计的帐目 +_7a/3kh  
audited annual account 经审计的周年帐目 =4eJ@EVM  
audited balance sheet 经审计的资产负债表 >n09K8 A  
auditor 核数师;核数主任;审计师 TM(y%!\  
auditor's certificate 核数师证明书;审计师证明书 Njg$~30  
auditor's report 核数师报告;审计师报告 pz /[ ${X  
Aussie bond 澳元债券 i7.8H*z'  
austerity budget 紧缩预算 wli cuY?  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~|} ]  
Australia All Ordinaries Index 澳洲所有普通股票指数 }CBQdH&g;  
Australian Dollar [AUD] 澳元 Y.Zd_,qy  
Australian Options Market 澳大利亚期权市场 MT&aH~YB  
Australian Securities Commission 澳洲证券事务监察委员会 `HRL .uX  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1 jidBzu<  
Australian Stock Exchange 澳大利亚证券交易所 RJWO h  
Austrian Schilling [ATS] 奥地利先令 1X2j%q I&  
authentication 认证;鉴证 t`H1]`c?  
authority to purchase 委托购买证;委购书 }d?;kt  
authorization 认可;核准;授权;授权书 U*r54AyP  
authorization by direction 指示授权 3 ,>M-F  
authorization by instruction 指令授权 UN.;w3`Oc  
authorization by warrant 令状授权 z,TH}s6  
authorization of unit trust 单位信托的认可  8${n}}  
authorized agent 指定代理人 :'DyZy2Fd  
authorized capital 法定资本 j hm3:;Z  
authorized clerk 出市员 MQ!4"E5"j  
authorized dealer 认可交易商 05LkLB  
authorized financial institution 认可财务机构 S $p>sItO  
authorized fund 认可基金 ~b~Tq  
authorized fund house 获授权的基金公司;认可基金公司 .|O T#"LP  
authorized institution 认可机构 |!PL"]?  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Mr)t>4  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 x fb .Z(  
authorized insurer 获授权保险人;获认可承保人 Y#9W]78He  
authorized investment 特准投资项目 s>J5.Z7"'j  
authorized person 获授权人 z{W C w  
authorized representative 获授权代表 dC({B3#e{  
authorized share capital 法定股本 h< r(:.%!}  
automated quotation system 自动报价系统 C1D:Xi-  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] inGUN??  
自动交易系统〔香港期货交易所有限公司〕 T>B'T3or  
automatic adjustment mechanism 自动调整机制 3*h"B$g!  
automatic adjustment system 自动调整系统 s:tX3X  
Automatic Clearing House 自动票据交换所 O{l4 f:51  
automatic exchange rates accumulation system 自动化汇率累集系统 UDG1F_&h  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8 MO-QO  
automatic teller machine [ATM] 自动柜员机 v])ew|  
autopay 自动转帐 _^BA;S @  
available assets 可用资产 ,H{9`a#+:  
available fiscal reserve 现存财政储备 kGV:=h  
available profit 可用利润 -hXKCb4YU  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 9A"s7iJ)  
average 平均;平均数;海损 Y$ jX  
average basic salary 平均基本薪金 `<nxXsLe  
average consumer expenditure 平均消费开支;一般消费开支 *tUOTA 3L  
average cost 平均成本 V?M (exN  
average cost of land production 增辟土地平均成本 BY~Tc5  
average daily turnover 平均每日成交额 [Qnf]n\FJ  
average daily wage rate 平均每日工资率 Fx:38Ae  
average expenditure pattern 平均开支模式 e-rlk5k%f  
average growth rate 平均增长率 g=t`3X#d  
average net fixed assets 固定资产平均净值 2Xe1qzvo  
average of relatives 相对价格平均数 ;stjqTd  
average price 平均价格 OIPY,cj~  
average propensity to consume 平均消费倾向;一般消费倾向 Nm"P8/-09  
average propensity to save 平均储蓄倾向;一般储蓄倾向 v@=qVwX  
average rate 平均率 C 7C4 eW8  
average revenue 平均收入;平均收益 PLkS-B  
average stock 平均库存;平均存货 ;eYG\uKC{  
average yearly rent 平均年租 uN)c!='I  
avoidance of double taxation 避免双重课税 O^cC+@l!4  
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 ;}E}N:A  
~LS</_N  
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