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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: FfdB%  
A share A股;甲类股份 1)56ec<c  
abatement of tax 减税;减扣免税额 YV<y-,Io  
ABN AMRO Bank N.V. 荷兰银行 6O As%QZ  
above-the-line expenditure 线上项目支出;经常预算支出 LE\=Y;%  
above-the-line receipt 线上项目收入;经常预算收入 9{*{Ba  
ABSA Asia Limited 南非联合亚洲有限公司 STp9Gh-  
absolute change 绝对数值变更 -B *W^-;*  
absolute expenditure 实际开支 m&:&z7^p  
absolute guideline figure 绝对准则数字 )*~A|[  
absolute interest 绝对权益 tWIs |n  
absolute order of discharge 绝对破产解除令 m2c'r3UEu  
absolute profit margin 绝对利润幅度 C#kE{Qw10r  
absolute value 实值;绝对值 d:@+dS  
absolutely vested interest 绝对既得权益 n m-  
absorbed cost 已吸收成本;已分摊成本 ~U0%}Bbh  
absorption 吸收;分摊;合并 566!T_  
absorption rate 吸收率;摊配率;分摊率 K(EJ`2]:r  
ACB Finance Limited 亚洲商业财务有限公司 >}+{;d  
acceptable form of reciprocity 合理的互惠条件 C/e.BXA  
acceptable rate 适当利率;适当汇率 BNfj0e5b  
acceptance agreement 承兑协议 b/M/)o!C  
acceptance for honour 参加承兑 yQ$irS?  
acceptor 承兑人;接受人;受票人 D&G6^ME  
acceptor for honour 参加承兑人 {821e&r  
accident insurance 意外保险 [';o -c"!  
Accident Insurance Association of Hong Kong 香港意外保险公会 T$5wH )<  
accident insurance scheme 意外保险计划 (S~kyU!)0  
accident year basis 意外年度基准 ^kKLi  
accommodation 通融;贷款 Q@VA@N=w  
accommodation bill 通融票据;空头票据 0D(8-H  
accommodation party 汇票代发人 \'m7un  
account balance 帐户余额;帐户结余 n-Iz!;q  
account book 帐簿 A{ +/$7vek  
account collected in advance 预收款项 q+?&w'8  
account current book 往来帐簿 uf6egm5 ]  
account of after-acquired property 事后取得的财产报告 4uXGp sL  
account of defaulter 拖欠帐目 b)diYsTH  
account payable 应付帐款 h4hAzFQ.s  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 h/Mt<5  
account receivable 应收帐款 Y~UuT8-c  
account receivable report 应收帐款报表 \.i7( J]  
account statement 结单;帐单;会计财务报表 w <r*&  
account title 帐户名称;会计科目 imM!Me 0TE  
accountant's report 会计师报告 q,P.)\0A  
Accountant's Report Rules 会计师报告规则 O*u   
accounting and auditing procedure 会计与审计程序;会计与核数程序 LIDi0jbrq  
Accounting Arrangements 《会计安排》 xA3_W  
accounting basis 会计基础 iJ{axa &  
accounting by Official Receiver 破产管理署署长呈交的帐目 V%R]jbHZ#  
Accounting Circular 《会计通告》 {"p ~M7  
accounting class 会计类别 {!I`EN]  
accounting date 记帐日期;会计结算日期 D?KLV _Op  
accounting for money 款项核算 fbApE  
Accounting Officer 会计主任 6()Jx%  
accounting period 会计报告期;会计期 h% -=8l,  
accounting policy 会计政策;会计方针 *).  
accounting practice 会计惯例 AROHe  
accounting principle 会计准则 >!fTWdD^  
accounting record 会计记录 5RT#H0/+  
accounting report 会计报告 J_)F/S!T  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 !zK"y[V  
Accounting Society of China 中国会计学会 y;az&T  
accounting statement 会计报表 )u(,.O[cw  
accounting system 会计制度;会计系统 ,LBj$U]e|E  
accounting transaction 会计事项;帐务交易 ~BI`{/O=  
accounting treatment 会计处理 C^$E#|E9N  
accounting year 会计年度 27Gff(  
accretion 增值;添加 ,zjz "7'  
accrual 应计项目;应累算数目 |E6Thvl$  
accrual basis 应计制;权责发生制 u&*[   
accrual basis accounting 应计制会计;权责发生制会计 / :$WOQ  
accrue 应累算;应计 N1Y uLG:  
accrued benefit 应累算利益 7^>~k}H  
accrued charges 应计费用 |21V OPBS  
accrued cumulative preference share dividend 应累算的累积优先股股息 P,8TO-e7  
accrued expenses 应累算费用 rw)!>j+&A  
accrued interest payable 应付利息;应计未付利息 OIFjc0  
accrued interest receivable 应收利息;应计未收利息 ~vYFQKrb  
accrued right 累算权益 dsX"S;`v  
accruing profit 应累算的利润 (%6fZ  
accumulated fiscal reserve 累积财政储备 EwBrOq`C  
accumulated profit 累积利润;滚存溢利 5xc e1[  
accumulated reserve 累积储备 X[/7vSqZ@w  
accumulation of surplus income 累积收益盈余 -[*y{K@dh  
acquired assets 既得资产 /\,3AInLb  
acquisition 收购;购置;取得 K7s[Fa6J  
acquisition cost 购置成本 ce$ [H}rDB  
acquisition expenses 购置费用 $JOtUB{  
acquisition of 100% interest 收购全部股权 e=##X}4zZ  
acquisition of control 取得控制权 U^}7DJ  
acquisition of fixed assets 购置固定资产 7Ws88Qs)  
acquisition of shell “买壳” .8'c c8  
acquisition price 收购价 ;~1xhpTk  
act of God 天灾 Lt~&K$t7~  
acting partner 执事合伙人 J<0sT=/2$  
active market 买卖活跃的市场;交投畅旺的市场;旺市 _*z ^PkH  
active partner 积极参与的合伙人 }x|q*E\  
active trading 交投活跃 U `lp56  
actual circulation 实际流通 &CQ28WG X  
actual cost 实际成本 C6gp}%  
actual expenditure 实际开支;实际支出 Jr'a_ (~  
actual income 实际入息;实际收入;实际收益 X#by Dg  
actual market 现货市场 j0LZ )V  
actual price 现货价;实际价格 ^$`mS&3/q  
actual profit 实际利润 7`7M4  
actual quotation 实盘;实际价位;实际报价 O=LW[h!  
actual year basis 按实际年度计算 \>9^(N  
actuals 实货 Z molL0y  
actuarial investigation 精算调查 du0o4~-  
actuarial principle 精算原则 {ZdF6~+H(!  
actuarial report 精算师报告 8_wh9   
Actuarial Society of Hong Kong 香港精算学会 G'Wp)W;])\  
actuarial valuation 精算师估值 3 [#Rm>,Vu  
actuary 精算师 rosD)]I7  
ad referendum agreement 暂定协议;有待覆核的协定 ZJ+ad,?,  
ad valorem duty 从价税;按值征税 E>/~:  
ad valorem duty system 从价税制 Aua}.Fl,  
ad valorem fee 从价费 d=D#cs;\  
ad valorem tariff 从价关税 )zy ;!  
additional allowance 额外免税额 n2_;:=  
additional amount for unexpired risk 未过期风险的额外款额 c om4@NK  
additional assessable profit 补加应评税利润 a~R.">>$  
additional assessment 补加评税 Oc,HnyV+  
additional commitment 额外承担 0s Jp,4Vv  
additional commitment vote 额外承担拨款 UlNiH  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 V60"j(  
additional dependent parent allowance 供养父母额外免税额 %TAS4hnu%  
additional provision 额外拨款 pyX:$j2R+%  
additional stamp duty 附加印花税 }(DH_0  
additional tax 补加税罚款;补加税款 y8C8~-&OK  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ~K5A$ s2  
adjudged bankrupt 被裁定破产 IMM+g]#e  
adjudicated bankrupt 裁定破产人 7;Lv_Y"b  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ZI4dD.B  
adjudication of bankruptcy 裁定破产;宣告破产 KiFTj$w,  
adjudication of insolvency 裁定无力偿还债务 SmvMjZ+7Y  
adjusted actual 经调整的实数;调整后的实数 Yv)c\hm(7j  
adjusted current assets 经调整的流动资产;调整后的流动资产 Gj%q:[r  
adjusted figure 经调整的数字;调整后的数额 ,B_tAg4~  
adjusted liabilities 经调整的负债;调整后的负债 $;$vcV9*  
adjusted loss 经调整的亏损;调整后的亏损 !Ea9 fe  
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 SHB'g){P  
adjusted profit 经调整的利润;调整后的利润 q$b 4S4Z7  
adjusted surplus 经调整的盈余额;调整后的盈余额 N^wHO<IO 1  
adjusted value 经调整的价值;调整后的价值 F&+qd`8J  
adjustment 调整;修订;理算〔保险〕 H2Z e\c  
adjustment centre 调剂中心 4M]l~9;A  
adjustment lag 调整过程的时间差距;调整时差 lup2> "?*  
adjustment mechanism 调整机制 L^Q;M,.c;  
adjustment of loss 亏损调整 (C uM*-  
adjustment process 调整过程;调整程序 X@:Y./  
adjustment range 调整幅度 sV5") /~  
administered exchange rate 受管制汇率 CCt\[hl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕  /d!  
administration expenses 行政费用 fI<d&5&g  
administration fee 手续费;行政费 gs/ocu  
administration in bankruptcy 破产管理 34"PtWbV>  
administration order 遗产管理令 ]a uqf  
administrator 管理人;遗产管理人 Ac*J;fI  
administrator of the estate 遗产管理人 $%'3w~h`  
admission of debt 债项承认书 '|yCDBu  
admission of proof 接纳债权证明 ZQ*Us*9I  
advance 放贷款项;垫付款项;预支款项;预付款项 )[M:#;,L  
advance account 暂支帐目;预付款帐户 -])=\n!=  
advance compensation 预付补偿金 YAeF*vP  
advance from shareholder 股东垫款 7Nk|9t  
advance pending reimbursement 预支以待日后付还 "lt5gu!`u  
advanced economy 先进经济体系 |Ox='.oIb  
advancement 预付;预付财产 v2:i'j6  
advances warrant 垫款令 dkDPze9l  
advancing 贷出 -/Wf iE  
adverse balance 逆差 IFS_DW  
adverse exchange 逆汇 mW{>  
advertisement addressed to shareholders 在报章刊登的致股东通告 f^"pZS  
advice for collection 托收通知书 fn5-Tnsq*  
advice of drawing 提款通知书;汇票通知书 g3{UP]Z71  
advice of payment 付款通知 Yc_(g0NK  
Advisory Committee [Securities and Futures Commission] \weg%a  
谘询委员会〔证券及期货事务监察委员会〕 -TG ="U  
Advisory Committee on Diversification 经济多元化谘询委员会 t#t[cgI  
affidavit 誓章;遗产申报誓章 _'L16@q  
affidavit of no receipt 述明无收款的誓章 v3XM-+Z4  
affiliate 联号;联营公司;附属公司 `JPkho  
affiliated company 附属公司;联号;联营公司 c>>.>^5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 GQCdB>   
affordability 负担能力 #)]t4wa_W  
African Development Bank [AfDB] 非洲开发银行 t8xXGWk0  
after-acquired property 事后取得的财产 w7Y@wa!  
after-hours dealing 市后交易 7[u>#8  
after-tax profit 税后盈利;税后利润;税后溢利 w=rD8 @  
agency agreement 代理协议 pPo xx"y  
agency expenses 代理机构的开支 {N/%%O.b  
agency fee 代理费 {Y Y,{H  
Agency Law 《代理法》 r@Jy*2[-Jq  
agent 代理人;承销人 Dat',5  
agent of company 公司代理人 s<k2vbhI  
agent's fee 代理人费;经纪费 0('ec60u  
aggregate 总计;总数;总体数字 :N$-SV  
aggregate amount 总款额;总额 IVxZ.5:L$  
aggregate assets and liabilities 总体资产与负债 /"j 3B\`?  
aggregate at constant price 按固定价格计算的总体数字 ty pbwfM]  
aggregate demand 总需求 "2sk1  
aggregate gross position 总持仓量 "UNFB3  
aggregate limit 总限额  fPPP|  
aggregate of salaries tax 合计薪俸税 ^rP]B-)  
aggregate performance 总体表现;总体业绩 bP#!U'b"=  
aggregate supply 总体供应 @v#P u_  
aggregate surplus 总盈余 :Ez, GAk  
aggregate total 整体总额 X|eZpIA45  
aggregate value 总值;合计价值 xLOQu.  
aggregated basis 合计基准 PzNPwd  
aggregated net chargeable income 合计应课税入息实额 1nskf*Z  
aggregation 合并计算;合计;总和 GjHR.p?-  
aggregation of incomes of husband and wife 夫妇入息合并计算 F!0iM)1o  
aggregation of property 财产的总和 VK1B}5/  
agio 差价;贴水 l&qCgw  
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》 9N}\>L)_  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment FC, =g`Q!  
《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》 .\^0RyJE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment A&~fw^HM  
《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》 I_u/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment }>u `8'2v  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3eOwy~  
agreement for a settlement 授产协议 !2]eVO  
agreement for assignment 转让协议 u/W  
agreement for sale 售卖协议;买卖协议 rK^Sn7U  
agreement for sale and purchase 买卖协议 II=(>G9v  
agreement for the payment of interest 支付利息协议 h?UUd\RU)  
agreement for the repayment of money 还款协议 4rpx  
agreement of reinsurance 再保险协议 ji'NR  
Agricultural Bank of China 中国农业银行 Q:U^):~  
air passenger departure tax 飞机乘客离境税 G.#`DaP  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iv3=J   
airport tax 机场税 ^o;f~6#17  
alcohol duty 酒精税 h?cf)L  
alienation 让与;让渡;转让 8v eG^o  
alimony 生活费;赡养费 WX2:c,%:  
All Ordinaries Index [AOI] 所有普通股指数 /E(319u_  
all risks 全险;综合险 #2&DDy)B f  
All Sales Record for Stock Market 《股票市场成交报告》 SEf:u  
Allied Capital Resources Limited 新联财务有限公司 j%7N\Vb  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ?\_\pa/+  
allocation letter 拨款信件 hT c VMc  
allocation of fund 分配款项;预留款项 m6'VMW  
allocation of profit 利润分配;溢利分配 vUlGE  
allocation warrant 拨款令 v$H=~m  
allotment 分配;配股 OHEl.p]|  
allotment notice 股份配售通知;配股通知 <o JM||ZA  
allotment of shares 股份分配 ar+ j`QIe  
allowable 可获宽免;免税的 :[hZn/  
allowable business loss 可扣除的营业亏损 qM~;Q6{v  
allowable expenses 可扣税的支出 V5]}b[X  
allowance 免税额;津贴;备抵;准备金 ~Bw)rf,  
allowance for debts 债项的免税额 "'# 18&N  
allowance for depreciation by wear and tear 耗损折旧免税额 wNNInS6  
allowance for funeral expenses 殡殓费的免税额 WAd5,RZ?  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 T4 :UJj}  
allowance for repairs and outgoings 修葺及支出方面的免税额 H> zX8qP+  
allowance to debtor 给债务人的津贴 HUP~  
alteration of capital 资本更改 +JDQ`Qk  
alternate trustee 候补受托人 {>x6SVF  
amalgamation 合并 nTG@=C#  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 !z EW)  
ambit of charges 征税范围;收费范围 5X4 #T&.  
amended valuation 经修订的估值 V*}xlxSL  
American Commodities Exchange 美国商品交易所 %A]?5J)Bi  
American Express Bank Limited 美国运通银行 NU]+ {7  
American Stock Exchange 美国证券交易所 //x^[fkNq)  
amortization 摊销 @ )bCh(u  
amount due from banks 存放银行同业的款项 D'F j"&LK  
amount due from banks abroad 存放海外银行同业的款项  BVJ6U[h`  
amount due from holding companies 控股公司欠款 fN!ci']  
amount due from local banks 存放本港银行同业的款项 N9 SC\  
amount due to banks 银行同业的存款 n8FmIoZ&`  
amount due to banks abroad 海外银行同业的存款 PG51+#  
amount due to holding companies 控股公司存款 u!]g^r  
amount due to local banks 本港银行同业的存款 X-lB1uq^  
amount due to outport banks 外埠银行同业的存款 *6C ]CS  
amount for note issue 发行纸币的款额 /-{C,+cB  
amount of bond 担保契据的款额 \sSt _|+  
amount of consideration 代价款额 C>}@"eK  
amount of contribution 供款数额 h?8I`Z)h  
amount of indebtedness 负债款额 uPbGQ:%}  
amount of principal of the loan 贷款本金额 ,$H[DX  
amount of rates chargeable 应征差饷数额 B IW?/^  
amount of share capital 股本额 b6]MJ0do  
amount of sums assured 承保款额 b{~64/YJ  
amount of variation 变动幅度 cs-wqxTX[$  
amount of vote 拨款数额 006 qj.  
amount payable 应付款额 Xur{nk~?  
amount receivable 应收款额 0=:]tSD\F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 \me'B {aa  
analysis 分析 _l,_NV&T  
ancillary risk 附属风险 y E; n. L  
annual account 周年帐目;周年帐目报表;年度决算;年结 [iO*t, 3@h  
annual accounting date 年结日期 l KdY!j"  
annual allowance 每年免税额;年积金;年度津贴;年津 d~ |/LR5  
annual balance 年度余额 X2[d15!9  
annual disposable income 每年可动用收入 r;7&U<j~Z  
annual estimates 周年预算 "sD[P3  
annual fee 年费 ;ndwVZ~,  
annual general meeting 周年大会 G/)]aGr  
annual growth rate 年增率;每年增长率 !gyEw1Re7  
annual long-term supplement 长期个案每年补助金 Gg,&~ jHib  
annual pensionable emolument 可供计算退休金的年薪 MEI.wJZ  
annual report 年报 >V,i7v*?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 FD1Z}v!5IJ  
annual return 周年报表;周年申报表;每年报税表格 cns~)j~  
Annual Return Rules 《周年报表规则》 _rN1(=J  
annual review of consumer prices 每年消费物价回顾 j,Vir"-)  
annual roll-forward basis 逐年延展方式 [_X.Equ  
annual salary 年薪 ([#4H3uO-  
annual statement 年度报表;年度决算表 n>o0PtGxC  
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 Vlf=gP  
annuitant 年金受益人 y@'~fI!E4  
annuity 年金 m"|AD/2;(  
annuity contract 年金合约 bC SgdK  
annuity on human life 人寿年金 (c\i.z  
antecedent debt 先前的债项 "J=A(w5   
ante-dated cheque 倒填日期支票 TIIwq H+h.  
anticipated expenditure 预期开支 8 Buus  
anticipated net profit 预期纯利 c_N'S_)~7Q  
anticipated revenue 预期收入 k@Q>(`  
anti-inflation measure 反通货膨胀措施 jTh^#Q  
anti-inflationary stance 反通货膨胀立场 r;"uk+{i  
apparent deficit 表面赤字 |'SgGg=E  
apparent financial solvency 表面偿债能力 c`M ,KXott  
apparent partner 表面合伙人 ,UA-Pq3 }  
application for personal assessment 个人入息课税申请书 P. >5`^  
application of fund 资金应用 !]l!I9  
application to release as liquidator and to destruct the books of accounts and documents SmMJ%lgA6  
申请免除清盘人职务及毁灭帐簿与文件 qN@-H6D1=  
appointed actuary 委任精算师 8jd Ex&K  
appointed auditor 委任核数师;委任审计师 U8]BhJr$Q  
appointed trustee 委任的受托人 &f"kWOe$X  
appointer 委任人 h4,S /n  
apportioned pro rata 按比例分摊 {sR|W:fS$  
apportionment 分配;分摊 |WUm;o4E`U  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Y)](jU%o  
apportionment formula 分摊方程式 xU(yc}vw,  
apportionment of estate duty 遗产税的分摊 ?,AWXiif  
appraisal 估价;评估 (\A~SKEX  
appreciable growth 可观增长 2`V[Nb  
appreciable impact 显着影响 M!Wjfq ^~  
appreciable increase 可观增长 [ }1+=Ub  
appreciation 增值;升值 -6yFE- X/  
appreciation against other currencies 相对其他货币升值 vq_v;$9}  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 mcm8|@Y{  
appreciation tax 增值税 JXNfE,_  
appropriation 拨款;拨用;拨付 v0 uA]6:  
appropriation account 拨款帐目 bKb}VP  
Appropriation Bill 拨款法案 `ZLA=oD  
appropriation-in-aid system 补助拨款办法 ](tv`1A,Wd  
approved assets 核准资产 ]*\m@lWu  
approved basket stock 认可一篮子证券 ZL^ svGy  
approved budget 核准预算 BSc5@;  
approved charitable donation 认可慈善捐款 n^+rxG6 L  
approved charitable institution 认可慈善机构 Hp1n*0%dZ&  
approved currency 核准货币;认可货币 /2jw]ekQ'  
approved estimates 核准预算 3B6"T;_  
approved estimates of expenditure 核准开支预算 m! H7;S-(  
approved overseas insurer 核准海外保险人 y'21)P  
approved overseas trust company 核准海外信托公司 fd&=\~1_$  
approved pooled investment fund 核准汇集投资基金 k,M %"FLQ  
approved provident fund scheme 认可公积金计划 Au[H!J  
approved provision 核准拨款 'du{ky  
approved redeemable share 核准可赎回股份 etD8S KD  
approved regional stock 认可地区性证券 r[votdFo  
approved retirement scheme 认可退休金计划 jxdxIkAHZc  
approved subordinated loan 核准附属贷款 - )brq3L  
arbitrage 套戥;套汇;套利 k\wcj^"cb  
arbitrageur 套戥者;套汇者 Kulh:d:w  
arbitrary amount 临时款项 ^cz;UQX~}  
arrangement 措施;安排;协定 D$$,T.'u  
arrears 欠款 j+-+<h/(  
arrears of pay 欠付薪酬  $% 5f  
arrears of revenue 逾期未收税款;逾期未收的帐项 LI/;`Y=  
articles of association 组织章程;组织细则;组织章程细则 7$HN5T\!  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ,^d!K(xb  
ascertainment of profit 确定利润 qt&zo5  
"Asia Clear" “亚洲结算系统” }ki}J>j|f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #'2CST  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 VfON{ 1g  
Asian Development Fund [ADF] 亚洲发展基金 ?RI&7699+  
Asian dollar bond 亚洲美元债券 {%cm;o[7o  
Asian dollar market 亚洲美元市场 yD n8{uI  
Asian dollar rate 亚洲美元利率 2ij/!  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ocbNf'W;  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .dStV6  
asked price 沽盘;喊价;索价;卖方报价 zJCm0HLJ  
assessable income 应评税入息 @cT= t0*  
assessable loss 应评税亏损 b( qO fek  
assessable profit 应评税利润 Pcox~U/j  
assessable value 应评税值 3Hg}G#]WS  
assessed profit 估定利润 .)Af&+KT  
assessed value 经评估价值 #ekz>/Im*  
assessment 评税;评定;估价;评税单 `x'vF#  
assessment number 评税编号;估价编号 ZZJXd+Q}  
assessment of additional tax 补加税评税 v?S~ =$.  
assessment of performance 业绩评估;实绩评价 ))z1T8  
Assessor 评税主任 UvPD/qu$8D  
asset price bubbles 资产价格泡沫 XnCrxj  
asset-backed securities 具资产保证的证券 |DZ3=eWZ  
assets accretion 资产增值 3$hbb6N%6.  
assets and liabilities 资产与负债 ! !9l@  
assets betterment statement 资产递增表;资产改进表 fL7u419=  
assets lending 实物放款;有抵押贷款 ?*ni5\y5o  
assets of the company passing on the death 死者去世时转移的公司资产 :(o6^%x  
assets pledged as security for liabilities 用作负债抵押的资产 ^3:y<{J  
assets portfolio 资产投资组合 Q[U_ 0O,A9  
assets price 资产价格 yk<$XNc  
assets quality 资产质素 _/iw=-T  
assets realization 资产变现 c'8a)j$$+  
assets refinancing arrangement 资产再集资安排 FID4@--  
assets securitization 资产证券化 b5v6Y:f&fK  
assets situated outside Hong Kong 在香港以外地方的资产 [Q+qu>&HB7  
assets stripping 削减资产;拆卖资产 _a e&@s1  
assets value 资产值 5W29oz}-S  
assignee 承让人 ^Nu0+S  
assignment 转让;转让书;转让契 ju= +!nGUa  
assignment of interest 权益转让 0-9.u`)#yu  
assignment of letters patent and trade mark 专利证书及商标转让 djxM/"xo  
assignment of property 物业转让;物业转让书 <P"4Mk7`s  
assignment right 转让权 xQetAYP`  
assignor 转让人 #ErIot  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 0/F/U=Z!  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xn)eb#r  
associate member 附属会员 ra'h\m  
associated body corporate 相联法人团体 EC6Q<&]Iw  
associated company 相联公司;联属公司 mm5y'=#  
associated corporation 相联法团 1>!wm0;x  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] J^G#x}y  
公认会计师公会〔英国〕 yQXHEB  
Association of Futures Exchange Brokers 香港期货经纪协会 SB3= 5"q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 u VZouw#  
association of underwriters 承保人组织 H%*< t}  
assumption of control 接管 BIr24N  
assurance 担保;保险;转易;转易书 +&p}iZp  
assurance of interest 权益的转易 { _]'EK/w  
at 19XX price 按一九XX年价格计算 Po: )b  
at a discount 按赔价计算;按贴水价格计算;打折扣 y+P iH  
at a premium 按溢价计算;按升水价格计算 b BFdr  
at call 通知付款;按通知 HcrI3v|6  
at constant market price 按固定市价计算 FrXh\4C  
at constant price 按固定价格计算 F9|\(St &  
at cost 按成本计算 bS9<LQ*  
at current market price 按当时市价计算;按现时市价计算 y@L-qO+{&  
at current price 按当时价格计算;按现时价格计算 l-N4RCt h  
at factor cost 按要素成本计算;按生产要素成本计算 tv+H4/  
at money-of-the-day price 按付款当日价格计算 ( _{\tgSm  
at or better 按指定或较佳价位〔买卖指令〕 g`skmHS89  
at par 按面值计算;平价 Pc*+QtQ  
at sight 见票即付 +6xEz67A<  
at the close 按收市盘 XU}|Ud562  
at the opening 按开市盘 a^*@j:[  
attestation 见证;见证条款 *1Lkde@|{  
at-the-money option 平价期权 a09]5>*  
attorney 受权人;受托代表人 t1)~J  
attornment 新拥有人承认书 K`9ph"(Z  
attributable profit 可归属利润 r=" wd  
attributable share value 可归属股份价值 Nz ,8NM]  
Auckland Stock Exchange 奥克兰证券交易所 4}~zVT0'~  
auction 拍卖 ?}N@bsl08w  
auctioneer 拍卖商 -}Jf4k#G  
audit 审计;核数 r`Qzn" H  
Audit Commission 审计署 0wmz2zKV  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \?bp^BrI  
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〕  4I> I  
audit review 帐目审查 \gh`P S-B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ?\QEK  
audited account 审计帐目;经审计的帐目 4DL;/Z:  
audited annual account 经审计的周年帐目 2[\I{<2/9  
audited balance sheet 经审计的资产负债表 *N0R3da  
auditor 核数师;核数主任;审计师 ?Afx{H7  
auditor's certificate 核数师证明书;审计师证明书 Ba$Ibq,r/  
auditor's report 核数师报告;审计师报告 *S).@j\{W  
Aussie bond 澳元债券 FuZ7xM,  
austerity budget 紧缩预算 7kBULeBn|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |/?)u$U<  
Australia All Ordinaries Index 澳洲所有普通股票指数 K#=)]qIk  
Australian Dollar [AUD] 澳元 !cs +tm3  
Australian Options Market 澳大利亚期权市场 {e4ILdXM  
Australian Securities Commission 澳洲证券事务监察委员会 *{]9e\DF  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 `hD\u@5Tw  
Australian Stock Exchange 澳大利亚证券交易所 DR`d^aBWQ  
Austrian Schilling [ATS] 奥地利先令 ])= k";76  
authentication 认证;鉴证 4s<*rKm~  
authority to purchase 委托购买证;委购书 acWm+  
authorization 认可;核准;授权;授权书 =H_|007C  
authorization by direction 指示授权 zS*X9|p  
authorization by instruction 指令授权 \ORNOX:  
authorization by warrant 令状授权 nj*B-M\p  
authorization of unit trust 单位信托的认可 FTtGiGd|Zy  
authorized agent 指定代理人 !s;+6Sy  
authorized capital 法定资本 lc%2Pi[X  
authorized clerk 出市员 _MZqH8  
authorized dealer 认可交易商 Ix,`lFbH  
authorized financial institution 认可财务机构 mAk@Q|u  
authorized fund 认可基金 ':71;^zXf  
authorized fund house 获授权的基金公司;认可基金公司 Kq|L: Z  
authorized institution 认可机构  Efsfuv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ellj/u61bj  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jUq^$+N  
authorized insurer 获授权保险人;获认可承保人 s4 o-*1R*`  
authorized investment 特准投资项目 So*Q8`"-.  
authorized person 获授权人 1"r6qYN!>  
authorized representative 获授权代表 S~+}_$  
authorized share capital 法定股本 }LNpr  
automated quotation system 自动报价系统 L Ty [)  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 7E$ e1=  
自动交易系统〔香港期货交易所有限公司〕 OLc/Vij;  
automatic adjustment mechanism 自动调整机制 n&=3Knbd@d  
automatic adjustment system 自动调整系统 3F ;+ D  
Automatic Clearing House 自动票据交换所 DfFsCTu  
automatic exchange rates accumulation system 自动化汇率累集系统 U:eahK  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 w!7f*  
automatic teller machine [ATM] 自动柜员机 >dol  
autopay 自动转帐 e2Sudd=' G  
available assets 可用资产 Y@._dliM  
available fiscal reserve 现存财政储备 ^$aj,*Aj~  
available profit 可用利润 u>j:8lhtV  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 oc,a  
average 平均;平均数;海损 83UIH0(  
average basic salary 平均基本薪金 _dY6Ip%  
average consumer expenditure 平均消费开支;一般消费开支 g]9!Pi8jn  
average cost 平均成本 _f%Wk>A4  
average cost of land production 增辟土地平均成本 ~xqRCf{8  
average daily turnover 平均每日成交额 Mg]q^T.a  
average daily wage rate 平均每日工资率 k#T onT  
average expenditure pattern 平均开支模式 Bry\"V"'g  
average growth rate 平均增长率 [ZS}P  
average net fixed assets 固定资产平均净值 p%_#"dkC7  
average of relatives 相对价格平均数 'v&k5`Qq  
average price 平均价格 g4<w6eB  
average propensity to consume 平均消费倾向;一般消费倾向 r{.DRbn  
average propensity to save 平均储蓄倾向;一般储蓄倾向 [G^ir  
average rate 平均率 ^1M:wX r  
average revenue 平均收入;平均收益 NrVrR80Y  
average stock 平均库存;平均存货 I ;N)jj`b  
average yearly rent 平均年租 F.mS,W]  
avoidance of double taxation 避免双重课税 iCCY222:  
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 Yw<K!'C  
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