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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: i},d[  
A share A股;甲类股份 fjcr<&{:  
abatement of tax 减税;减扣免税额 28ja-1dB  
ABN AMRO Bank N.V. 荷兰银行 gU~ L@R_D  
above-the-line expenditure 线上项目支出;经常预算支出 n%n'1AUP:  
above-the-line receipt 线上项目收入;经常预算收入 R9Ldl97'  
ABSA Asia Limited 南非联合亚洲有限公司 #t){4J  
absolute change 绝对数值变更 )y(oHRCp->  
absolute expenditure 实际开支 &<`-:x12_  
absolute guideline figure 绝对准则数字 u2 Y N[|V  
absolute interest 绝对权益 re]%f"v:5  
absolute order of discharge 绝对破产解除令 Ndo}Tk!  
absolute profit margin 绝对利润幅度 J_|7$ l/  
absolute value 实值;绝对值 4C6=77Jr  
absolutely vested interest 绝对既得权益 $y8mK|3.3u  
absorbed cost 已吸收成本;已分摊成本 &ycjSBK  
absorption 吸收;分摊;合并 0T(O'v}.  
absorption rate 吸收率;摊配率;分摊率 E1#H{)G  
ACB Finance Limited 亚洲商业财务有限公司 K4_~ruhr  
acceptable form of reciprocity 合理的互惠条件 N`f!D>b:dn  
acceptable rate 适当利率;适当汇率 c$.UE  
acceptance agreement 承兑协议 FMoJ"6Q  
acceptance for honour 参加承兑 Ih(:HFRMq6  
acceptor 承兑人;接受人;受票人 :DDO=  
acceptor for honour 参加承兑人 y:~eU  
accident insurance 意外保险 ,|6Y\L  
Accident Insurance Association of Hong Kong 香港意外保险公会 S>.q 5  
accident insurance scheme 意外保险计划 UVz=QEuYb  
accident year basis 意外年度基准 P`7ojXy  
accommodation 通融;贷款 uijq@yo8-  
accommodation bill 通融票据;空头票据 /g13X,.H  
accommodation party 汇票代发人 n'q aR<bY  
account balance 帐户余额;帐户结余 $I\))*a  
account book 帐簿 d:A\<F  
account collected in advance 预收款项 +d.u##$  
account current book 往来帐簿 Um/CR!  
account of after-acquired property 事后取得的财产报告 +8]W\<Kp  
account of defaulter 拖欠帐目 T:be 9 5!,  
account payable 应付帐款 x6"/z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 1aBD^^Y  
account receivable 应收帐款 GVeL~Q  
account receivable report 应收帐款报表 v hRu `Yb  
account statement 结单;帐单;会计财务报表 -)p@BtMS  
account title 帐户名称;会计科目 >Dk1axZ!>/  
accountant's report 会计师报告 AU3auBol ^  
Accountant's Report Rules 会计师报告规则 Jw2B&)k/  
accounting and auditing procedure 会计与审计程序;会计与核数程序 MKV=m8G=  
Accounting Arrangements 《会计安排》 2r %>]y  
accounting basis 会计基础 9 aY'0wa  
accounting by Official Receiver 破产管理署署长呈交的帐目 65'`uuPx  
Accounting Circular 《会计通告》 Qk?jGXB>^  
accounting class 会计类别 ^!q 08`0  
accounting date 记帐日期;会计结算日期 eVJ= .?r  
accounting for money 款项核算 <9=zP/Q  
Accounting Officer 会计主任 X'YfjbGo  
accounting period 会计报告期;会计期 qsD?dHi7  
accounting policy 会计政策;会计方针 wYZy e^7  
accounting practice 会计惯例 W/b"a?wE{  
accounting principle 会计准则 W,xi> 5k  
accounting record 会计记录 B0 6s6Q  
accounting report 会计报告 xt? 3_?1  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -kWO2  
Accounting Society of China 中国会计学会 ue,#, 3{m  
accounting statement 会计报表 -L+\y\F  
accounting system 会计制度;会计系统 rdXCWK$E  
accounting transaction 会计事项;帐务交易 n;e."^5  
accounting treatment 会计处理 ;7;zhJs1t  
accounting year 会计年度 ?lu_}t]  
accretion 增值;添加 ,lrYl!,  
accrual 应计项目;应累算数目 kEp.0wL'  
accrual basis 应计制;权责发生制 X(4s;i  
accrual basis accounting 应计制会计;权责发生制会计 <E D8"~_  
accrue 应累算;应计 O]c=Yyl  
accrued benefit 应累算利益 29&sydu  
accrued charges 应计费用 ^wvH,>Yo  
accrued cumulative preference share dividend 应累算的累积优先股股息 qXXYF>Z-  
accrued expenses 应累算费用 CkmlqqUHC  
accrued interest payable 应付利息;应计未付利息 xR\D(FLV S  
accrued interest receivable 应收利息;应计未收利息 Hlz'a1\:O]  
accrued right 累算权益 pw0Px  
accruing profit 应累算的利润 f 1sy9nQs  
accumulated fiscal reserve 累积财政储备 5oVLv4Z9u  
accumulated profit 累积利润;滚存溢利 %M|Z}2qv  
accumulated reserve 累积储备 L4MxU 2  
accumulation of surplus income 累积收益盈余 xnJjCEZ  
acquired assets 既得资产 x, G6\QmA  
acquisition 收购;购置;取得 i}.{m Et  
acquisition cost 购置成本 5LDQ^n  
acquisition expenses 购置费用 s/r5,IFR  
acquisition of 100% interest 收购全部股权 ;b, -$A  
acquisition of control 取得控制权 'CP/ymf/a  
acquisition of fixed assets 购置固定资产 <m?GJuQ'  
acquisition of shell “买壳” *LY~l  
acquisition price 收购价 +P>Gy`D9  
act of God 天灾 uPa/,"p  
acting partner 执事合伙人 F?*Dr  
active market 买卖活跃的市场;交投畅旺的市场;旺市 43vGgGW  
active partner 积极参与的合伙人 \4[c}l  
active trading 交投活跃 {Q{lb(6Ba  
actual circulation 实际流通 *ge].E  
actual cost 实际成本 ^+(A&PyP?  
actual expenditure 实际开支;实际支出 *>H M$.?Q  
actual income 实际入息;实际收入;实际收益 r]8wOu-'  
actual market 现货市场 Q%M'[L?[  
actual price 现货价;实际价格 +")qi =  
actual profit 实际利润 {DKXn`V  
actual quotation 实盘;实际价位;实际报价 F{#N6,T  
actual year basis 按实际年度计算 !yoSMI-  
actuals 实货 )e4WAlg8c  
actuarial investigation 精算调查 O"_erH\nk  
actuarial principle 精算原则 2rK-X_}  
actuarial report 精算师报告 !^c:'I>~  
Actuarial Society of Hong Kong 香港精算学会 o|R*POM  
actuarial valuation 精算师估值 "Y"t2l_n  
actuary 精算师 FK4nz2&4  
ad referendum agreement 暂定协议;有待覆核的协定 A)b)ff ,  
ad valorem duty 从价税;按值征税 CL)1Q  
ad valorem duty system 从价税制 vjexx_fq  
ad valorem fee 从价费 dzjBUD  
ad valorem tariff 从价关税 :BewH?Ku  
additional allowance 额外免税额 AzLbD2Pl  
additional amount for unexpired risk 未过期风险的额外款额 8m#}S\m  
additional assessable profit 补加应评税利润 3v8V*48B$  
additional assessment 补加评税 }-REBrb-  
additional commitment 额外承担 r;&]?9)W0  
additional commitment vote 额外承担拨款 -mev%lV  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Ze [g0"  
additional dependent parent allowance 供养父母额外免税额 ?z\q Mu  
additional provision 额外拨款 6%\7.h  
additional stamp duty 附加印花税 .ujs`9d_-  
additional tax 补加税罚款;补加税款 \_*?R,$3Y,  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 S5:"_U  
adjudged bankrupt 被裁定破产 (PCimT=5  
adjudicated bankrupt 裁定破产人 |<|28~#  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 n/9 LRZD|w  
adjudication of bankruptcy 裁定破产;宣告破产 9 _M H  
adjudication of insolvency 裁定无力偿还债务 JcvHJ0X~a  
adjusted actual 经调整的实数;调整后的实数 J6@(X8w{j  
adjusted current assets 经调整的流动资产;调整后的流动资产 ^4xlZouCb  
adjusted figure 经调整的数字;调整后的数额 &&(4n?   
adjusted liabilities 经调整的负债;调整后的负债 %Y)PH-z  
adjusted loss 经调整的亏损;调整后的亏损 e.)yV'%L  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 }};j2  
adjusted profit 经调整的利润;调整后的利润 Ze$^UR  
adjusted surplus 经调整的盈余额;调整后的盈余额 SQO>}#qm  
adjusted value 经调整的价值;调整后的价值 iQ]T+}nn_  
adjustment 调整;修订;理算〔保险〕 ]y1$F Ir+  
adjustment centre 调剂中心 wQo6!H "K  
adjustment lag 调整过程的时间差距;调整时差 ^%K1R;  
adjustment mechanism 调整机制 >,w\lf9  
adjustment of loss 亏损调整 rh:s 7  
adjustment process 调整过程;调整程序 !(MA5L-  
adjustment range 调整幅度 Z^/z  
administered exchange rate 受管制汇率 nZ2mEt  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 fWtb mUq  
administration expenses 行政费用 A&NC0K}G!  
administration fee 手续费;行政费 I3}HNGvU  
administration in bankruptcy 破产管理 *6 z'+'  
administration order 遗产管理令 zh#OD{  
administrator 管理人;遗产管理人 ue6/EN;}  
administrator of the estate 遗产管理人 WL IDw@fv  
admission of debt 债项承认书 bm|Jb"T0b  
admission of proof 接纳债权证明 )1ZJ  
advance 放贷款项;垫付款项;预支款项;预付款项 W,9k0t  
advance account 暂支帐目;预付款帐户 ,(@Y%UW:  
advance compensation 预付补偿金 Dg9--wI}I9  
advance from shareholder 股东垫款 "k\Ff50  
advance pending reimbursement 预支以待日后付还 pz*/4  
advanced economy 先进经济体系 M-&^   
advancement 预付;预付财产 Sa h<sb=  
advances warrant 垫款令 }$&T O$LX  
advancing 贷出 0UM@L }L  
adverse balance 逆差 K^z5x#Yj  
adverse exchange 逆汇 x*,q Rew  
advertisement addressed to shareholders 在报章刊登的致股东通告 dK0}% ]i3#  
advice for collection 托收通知书 eeI9[lTw  
advice of drawing 提款通知书;汇票通知书 /I`cS%U  
advice of payment 付款通知 g[=\KrTSg  
Advisory Committee [Securities and Futures Commission] .-C+0L1j  
谘询委员会〔证券及期货事务监察委员会〕 E>l#0Zw  
Advisory Committee on Diversification 经济多元化谘询委员会 2R_opbw  
affidavit 誓章;遗产申报誓章 C,OB3y  
affidavit of no receipt 述明无收款的誓章 G<">/_jn  
affiliate 联号;联营公司;附属公司 z{D$~ ob  
affiliated company 附属公司;联号;联营公司 \28b_,i+  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ~# hE&nq  
affordability 负担能力 )E[ Q  
African Development Bank [AfDB] 非洲开发银行  ?;ALF  
after-acquired property 事后取得的财产 7})!>p )  
after-hours dealing 市后交易 )9A<fwpN  
after-tax profit 税后盈利;税后利润;税后溢利 fw(j6:p  
agency agreement 代理协议 MYDf`0{$_a  
agency expenses 代理机构的开支 jt'Y(u]2  
agency fee 代理费 S+_A <p  
Agency Law 《代理法》 0] :*v?  
agent 代理人;承销人 J-eA,9J  
agent of company 公司代理人 9:CVN@E  
agent's fee 代理人费;经纪费 J]=aI>Ow  
aggregate 总计;总数;总体数字 3%vx' 1h[  
aggregate amount 总款额;总额 ?vht~5'  
aggregate assets and liabilities 总体资产与负债 ?j&~vy= T  
aggregate at constant price 按固定价格计算的总体数字 1eE]4Z4Q  
aggregate demand 总需求 JhMrm%  
aggregate gross position 总持仓量  |(J ?#?  
aggregate limit 总限额 Sg_-OX@f  
aggregate of salaries tax 合计薪俸税 ~$y#(YbH  
aggregate performance 总体表现;总体业绩 oSu|Yn  
aggregate supply 总体供应 y7;XOPm  
aggregate surplus 总盈余 AXNszS%4  
aggregate total 整体总额 a!^-~pH:  
aggregate value 总值;合计价值 <M =W)2D7  
aggregated basis 合计基准 zal3j^  
aggregated net chargeable income 合计应课税入息实额 DMK"Q#Vw  
aggregation 合并计算;合计;总和 |04}zU%N  
aggregation of incomes of husband and wife 夫妇入息合并计算 XDrlJvrPL  
aggregation of property 财产的总和 )'K!)?&d  
agio 差价;贴水 d 40'3]/{  
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》 vZ_DG}n11  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W)$|Hm:H  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 5x1%oC  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment cOZajC<G  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 9|G=KN)P:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment "b1R5(Ar  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 K;ry4/Vap  
agreement for a settlement 授产协议 ^;bGP.!p  
agreement for assignment 转让协议 ,h wf  
agreement for sale 售卖协议;买卖协议 ',J%Mv>Yf  
agreement for sale and purchase 买卖协议 -?%{A%'  
agreement for the payment of interest 支付利息协议 M$>WmG1~D  
agreement for the repayment of money 还款协议 1^WA  
agreement of reinsurance 再保险协议 QX.F1T 2e?  
Agricultural Bank of China 中国农业银行 8&2gM  
air passenger departure tax 飞机乘客离境税 Skk3M?  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 VvM U)  
airport tax 机场税 Tl/Dq(8JH  
alcohol duty 酒精税 ^Lg{2hjj  
alienation 让与;让渡;转让 soQv?4  
alimony 生活费;赡养费 !Lg}q!*%>V  
All Ordinaries Index [AOI] 所有普通股指数 qG2\` +v  
all risks 全险;综合险 E3.W#=o  
All Sales Record for Stock Market 《股票市场成交报告》 6Ymo%OT  
Allied Capital Resources Limited 新联财务有限公司 V)?x*R*T)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 #:ED 0</  
allocation letter 拨款信件 `M pC<sit  
allocation of fund 分配款项;预留款项 PE;0 jgsiI  
allocation of profit 利润分配;溢利分配 qI V`zZc  
allocation warrant 拨款令 6q  xUT  
allotment 分配;配股 z5o9\.y({  
allotment notice 股份配售通知;配股通知 xt<, (4u  
allotment of shares 股份分配 {7pE9R5  
allowable 可获宽免;免税的 /bNVgK`L5  
allowable business loss 可扣除的营业亏损 L/ICFa.G  
allowable expenses 可扣税的支出 t-<[._:+  
allowance 免税额;津贴;备抵;准备金 2Z IpzH/8  
allowance for debts 债项的免税额 8w@W8(3B  
allowance for depreciation by wear and tear 耗损折旧免税额 ! 4^L $  
allowance for funeral expenses 殡殓费的免税额 %BYlbEx  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 C)3$";$5)  
allowance for repairs and outgoings 修葺及支出方面的免税额 h}B# 'e  
allowance to debtor 给债务人的津贴 tpx3:|  
alteration of capital 资本更改 <,]CVo  
alternate trustee 候补受托人 n]ppO U|[  
amalgamation 合并 c&I,eds  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 h>5~ (n8  
ambit of charges 征税范围;收费范围 B|q3;P  
amended valuation 经修订的估值 ! ,(bXa\^  
American Commodities Exchange 美国商品交易所 $qyM X[  
American Express Bank Limited 美国运通银行 >G3 J3P(  
American Stock Exchange 美国证券交易所 7i|hlk;  
amortization 摊销 o}^vREO  
amount due from banks 存放银行同业的款项 yV]-Oa$*s0  
amount due from banks abroad 存放海外银行同业的款项 zC>(!fJqq  
amount due from holding companies 控股公司欠款 '`goy%Wd  
amount due from local banks 存放本港银行同业的款项 CK`3   
amount due to banks 银行同业的存款 WbDC  
amount due to banks abroad 海外银行同业的存款 ofrlTw&o  
amount due to holding companies 控股公司存款 ;|$]Qq  
amount due to local banks 本港银行同业的存款 )i6U$,]  
amount due to outport banks 外埠银行同业的存款 $b 71  
amount for note issue 发行纸币的款额 F0ivL`  
amount of bond 担保契据的款额 k s`  
amount of consideration 代价款额 ;Q,).@<C  
amount of contribution 供款数额 |s3HeY+Co  
amount of indebtedness 负债款额 PA-0FlV|  
amount of principal of the loan 贷款本金额 g7Q*KA+  
amount of rates chargeable 应征差饷数额 *ej o6>  
amount of share capital 股本额 HOQ _T4  
amount of sums assured 承保款额 :~A1Ud4c  
amount of variation 变动幅度 Y"\T*lKa  
amount of vote 拨款数额 3<' Q`H>  
amount payable 应付款额 (XIq?c1T  
amount receivable 应收款额 #]\G*>{  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 zl8\jP  
analysis 分析 I(kIHjV|  
ancillary risk 附属风险 ) ImIPSL  
annual account 周年帐目;周年帐目报表;年度决算;年结 b%~3+c  
annual accounting date 年结日期 R\Ynn^w  
annual allowance 每年免税额;年积金;年度津贴;年津 VflPNzixb!  
annual balance 年度余额 m&z %kVsg]  
annual disposable income 每年可动用收入 7;s0m0<%~  
annual estimates 周年预算 :)V0zHo&(  
annual fee 年费 au}0PnA;  
annual general meeting 周年大会 u$/2XO  
annual growth rate 年增率;每年增长率 EV,NJ3V  
annual long-term supplement 长期个案每年补助金 _TcQ12H 5<  
annual pensionable emolument 可供计算退休金的年薪 X'Il:SK  
annual report 年报 !J?=nSu  
Annual Report on the Consumer Price Index 《消费物价指数年报》 OsSiBb,W79  
annual return 周年报表;周年申报表;每年报税表格 Ly/~N/<\  
Annual Return Rules 《周年报表规则》 _j<M}  
annual review of consumer prices 每年消费物价回顾 iuk8c.TAR  
annual roll-forward basis 逐年延展方式 %>:)4A  
annual salary 年薪 :<7>-+pa  
annual statement 年度报表;年度决算表 V^5k> `A  
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 3UtXxL&L`  
annuitant 年金受益人 j<-o{6r  
annuity 年金 kX .1#%Ex  
annuity contract 年金合约 b6$A@b  
annuity on human life 人寿年金 9oN'.H^  
antecedent debt 先前的债项 m3!MHe~t  
ante-dated cheque 倒填日期支票 TV>R(D3T/  
anticipated expenditure 预期开支 8;BwzRtgT  
anticipated net profit 预期纯利 p~;z"Z  
anticipated revenue 预期收入 (2\ekct ^  
anti-inflation measure 反通货膨胀措施 ~map5@Kd  
anti-inflationary stance 反通货膨胀立场 aeLo;!Jh  
apparent deficit 表面赤字 [&k k  
apparent financial solvency 表面偿债能力 EBE>&{%$^  
apparent partner 表面合伙人 <@ex})su  
application for personal assessment 个人入息课税申请书 LzSusjEW@  
application of fund 资金应用 b020U>)v  
application to release as liquidator and to destruct the books of accounts and documents $zA[5}{ZtQ  
申请免除清盘人职务及毁灭帐簿与文件 q'-l; V|  
appointed actuary 委任精算师 GIl{wd  
appointed auditor 委任核数师;委任审计师 f! Nc+  
appointed trustee 委任的受托人 ZrT|~$*m`  
appointer 委任人 <;Z~ vZ]  
apportioned pro rata 按比例分摊 MP&4}De  
apportionment 分配;分摊 U~@B%Msb L  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 7n/I'r  
apportionment formula 分摊方程式 (=B7_jrl  
apportionment of estate duty 遗产税的分摊 ^ /eSby  
appraisal 估价;评估 |2` $g  
appreciable growth 可观增长 sWzXl~JbF  
appreciable impact 显着影响 KFG^vmrn  
appreciable increase 可观增长 e7AI&5Eg{  
appreciation 增值;升值 `l40awGCz  
appreciation against other currencies 相对其他货币升值 !b8|{#qh.  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c)~|#v  
appreciation tax 增值税 X \ZUt >  
appropriation 拨款;拨用;拨付 u"$HWB~@z  
appropriation account 拨款帐目 7#*CWh1BNO  
Appropriation Bill 拨款法案 w|*G`~l09  
appropriation-in-aid system 补助拨款办法 T<,tC"  
approved assets 核准资产 wm[d5A4  
approved basket stock 认可一篮子证券 \Le #+ P  
approved budget 核准预算 zq>"a&Y,  
approved charitable donation 认可慈善捐款 `,=p\g|D  
approved charitable institution 认可慈善机构 ?bi^h/ f  
approved currency 核准货币;认可货币 D4S?b ZFHo  
approved estimates 核准预算 j 0NPd^  
approved estimates of expenditure 核准开支预算 <[??\YOc  
approved overseas insurer 核准海外保险人 *Z(C' )7r  
approved overseas trust company 核准海外信托公司 9 f/tNQ7W  
approved pooled investment fund 核准汇集投资基金 e' ;c8WF3E  
approved provident fund scheme 认可公积金计划 EB<tX`Wp  
approved provision 核准拨款 f3|=T8"t  
approved redeemable share 核准可赎回股份 j-\u_#kx%  
approved regional stock 认可地区性证券 :WTvP$R  
approved retirement scheme 认可退休金计划 S$:S*6M@"  
approved subordinated loan 核准附属贷款 'B:De"_(N  
arbitrage 套戥;套汇;套利 Q%d[ U4@  
arbitrageur 套戥者;套汇者 *#9kFz-  
arbitrary amount 临时款项 v^E2!X  
arrangement 措施;安排;协定 + a@SdWf  
arrears 欠款 X2kLbe  
arrears of pay 欠付薪酬 }eK*)  
arrears of revenue 逾期未收税款;逾期未收的帐项 \zDV|n~{w  
articles of association 组织章程;组织细则;组织章程细则 .b)(_*  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 nrhpI d  
ascertainment of profit 确定利润 4tKf  
"Asia Clear" “亚洲结算系统” AMfu|%ZL  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 hzVO.Q*  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 } /FM#Xh  
Asian Development Fund [ADF] 亚洲发展基金 r{;4(3E2  
Asian dollar bond 亚洲美元债券 1#RA+d(  
Asian dollar market 亚洲美元市场 YH$`r6\S  
Asian dollar rate 亚洲美元利率 \dbtd hT;Z  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 g-uFss  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ee\zU~  
asked price 沽盘;喊价;索价;卖方报价 *Y?]="8c#;  
assessable income 应评税入息 >u[ln@ l  
assessable loss 应评税亏损 1 .k}gl0<  
assessable profit 应评税利润 _~<TAFBr  
assessable value 应评税值 uf3 gVS_h=  
assessed profit 估定利润 I9aber1  
assessed value 经评估价值 {(Z1JoSl  
assessment 评税;评定;估价;评税单 EFOQ;q  
assessment number 评税编号;估价编号  .l'QCW9  
assessment of additional tax 补加税评税 `/iN%ZKum  
assessment of performance 业绩评估;实绩评价 9LRY  
Assessor 评税主任  =7@  
asset price bubbles 资产价格泡沫 k{8N@&D  
asset-backed securities 具资产保证的证券 pp_ddk  
assets accretion 资产增值 >0$5H]1u  
assets and liabilities 资产与负债 >H! 2Wflm  
assets betterment statement 资产递增表;资产改进表 |a3b2x,  
assets lending 实物放款;有抵押贷款 --D`YmB  
assets of the company passing on the death 死者去世时转移的公司资产 IC42O_^  
assets pledged as security for liabilities 用作负债抵押的资产 69L&H!<i:  
assets portfolio 资产投资组合 ]kvE+m&p}^  
assets price 资产价格 '93&?  
assets quality 资产质素 c" HCc]  
assets realization 资产变现 Jl}7]cVq#  
assets refinancing arrangement 资产再集资安排 }=)"uv  
assets securitization 资产证券化 93,ExgFt  
assets situated outside Hong Kong 在香港以外地方的资产 o!&*4>tF  
assets stripping 削减资产;拆卖资产 )A"7l7?.n)  
assets value 资产值 :W55JD'  
assignee 承让人 BJTljg( {o  
assignment 转让;转让书;转让契 **[p{R]8o  
assignment of interest 权益转让 D':A-E  
assignment of letters patent and trade mark 专利证书及商标转让 uEY5&wX`  
assignment of property 物业转让;物业转让书 ,;}RIcvQV  
assignment right 转让权 "b;?2_w:E  
assignor 转让人 =cY]cPO  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 H2p;J#cv@  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 q3t@)+l>*  
associate member 附属会员 2Ev,dWV  
associated body corporate 相联法人团体 g'@+#NMw  
associated company 相联公司;联属公司 Pd?YS!+S  
associated corporation 相联法团 N11am  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] Orgje@c{  
公认会计师公会〔英国〕 oKiu6=  
Association of Futures Exchange Brokers 香港期货经纪协会 &aU+6'+QXB  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 8iB}a\]B  
association of underwriters 承保人组织 ([A;~ p;n  
assumption of control 接管 .l!Z=n|  
assurance 担保;保险;转易;转易书 Adm`s .  
assurance of interest 权益的转易 9`{cX  
at 19XX price 按一九XX年价格计算 'rgV]Oy  
at a discount 按赔价计算;按贴水价格计算;打折扣 vJs /ett  
at a premium 按溢价计算;按升水价格计算 7 #`:m|$  
at call 通知付款;按通知 "~ 6B C  
at constant market price 按固定市价计算 k5/}S@F8  
at constant price 按固定价格计算 t!$/r]XM h  
at cost 按成本计算 uq_SF.a'v  
at current market price 按当时市价计算;按现时市价计算 "k/x+%!Spc  
at current price 按当时价格计算;按现时价格计算 nNr3'6lz  
at factor cost 按要素成本计算;按生产要素成本计算 BH1To&ol  
at money-of-the-day price 按付款当日价格计算 aJ ts  
at or better 按指定或较佳价位〔买卖指令〕 >#Y q&@G  
at par 按面值计算;平价 Bf.RYLsh6  
at sight 见票即付 xYq8\9Qb  
at the close 按收市盘 :A[/;|&  
at the opening 按开市盘 H#:Yw|t  
attestation 见证;见证条款 im`^_zebj  
at-the-money option 平价期权 ){Y2TWW&0  
attorney 受权人;受托代表人 4+0Zj+ q";  
attornment 新拥有人承认书 62q-7nV  
attributable profit 可归属利润 Y;WrfO$J  
attributable share value 可归属股份价值 -K{ID$!p  
Auckland Stock Exchange 奥克兰证券交易所 !~#31kL&  
auction 拍卖 R_&>iu'[  
auctioneer 拍卖商 1vr/|RWW  
audit 审计;核数 gkjZX wp  
Audit Commission 审计署 &DV'%h>i=  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 9cQSS'`F  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 {rDZKy^f  
audit review 帐目审查 uo^>95lkv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 T/ov0l_  
audited account 审计帐目;经审计的帐目 f$/D?q3N  
audited annual account 经审计的周年帐目 ?bEYvHAzg  
audited balance sheet 经审计的资产负债表 L r,$98Dy  
auditor 核数师;核数主任;审计师 -llujB%;,e  
auditor's certificate 核数师证明书;审计师证明书 Z'~5L_.]Ai  
auditor's report 核数师报告;审计师报告 ?!ig/ufZ  
Aussie bond 澳元债券 QZY (S*Up  
austerity budget 紧缩预算 H0S7k`.  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 -p 1arA  
Australia All Ordinaries Index 澳洲所有普通股票指数 Cn,dr4J[  
Australian Dollar [AUD] 澳元 ^s-3U  
Australian Options Market 澳大利亚期权市场 >Y:ouN~<  
Australian Securities Commission 澳洲证券事务监察委员会 Qj~0vx!  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 W$&Q.Z  
Australian Stock Exchange 澳大利亚证券交易所 mnePm{  
Austrian Schilling [ATS] 奥地利先令 fAK  
authentication 认证;鉴证 l/]P6 @N  
authority to purchase 委托购买证;委购书 >wn&+%i&  
authorization 认可;核准;授权;授权书 W^x[ma z  
authorization by direction 指示授权 @1pdyKK  
authorization by instruction 指令授权 B3D4fYQ  
authorization by warrant 令状授权 gm8H)y,  
authorization of unit trust 单位信托的认可 ^a]:GPc  
authorized agent 指定代理人 nL$tXm-x  
authorized capital 法定资本 Au {`o xD  
authorized clerk 出市员 %ug`dZ/  
authorized dealer 认可交易商 ZE9*i}r  
authorized financial institution 认可财务机构 OygYP  
authorized fund 认可基金 ?E`J-ncP  
authorized fund house 获授权的基金公司;认可基金公司 _tjH=Ff$  
authorized institution 认可机构 %w@(V([(c  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 1 >Op)T>{c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 qIk6S6  
authorized insurer 获授权保险人;获认可承保人 i|<*EXB"  
authorized investment 特准投资项目 4bO7rhve  
authorized person 获授权人 ?;$g,2n  
authorized representative 获授权代表 XDn$=`2  
authorized share capital 法定股本 YpWu\oP  
automated quotation system 自动报价系统 PU8R 0r2k\  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] &^}w|J?  
自动交易系统〔香港期货交易所有限公司〕 '? d[ ip  
automatic adjustment mechanism 自动调整机制 0-5:"SN'  
automatic adjustment system 自动调整系统 $R^"~|m3M  
Automatic Clearing House 自动票据交换所 h1BdASn_  
automatic exchange rates accumulation system 自动化汇率累集系统 N\p3*#M  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Z d%*,\`S  
automatic teller machine [ATM] 自动柜员机 NzEuiI}  
autopay 自动转帐 }b-?Dm_H  
available assets 可用资产 [~J4:yDd=  
available fiscal reserve 现存财政储备 :( `Q4D~l  
available profit 可用利润 Pvtf_Qo^  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ' ft  |  
average 平均;平均数;海损 >Nov9<p  
average basic salary 平均基本薪金 PBUc9/  
average consumer expenditure 平均消费开支;一般消费开支 )a.U|[:y[+  
average cost 平均成本 &1I0i[R  
average cost of land production 增辟土地平均成本 -Oo$\=d  
average daily turnover 平均每日成交额 { d/k0H  
average daily wage rate 平均每日工资率 | o?@Eh  
average expenditure pattern 平均开支模式 /5o~$S  
average growth rate 平均增长率 "e(N h%t  
average net fixed assets 固定资产平均净值 @M(vaJB8u  
average of relatives 相对价格平均数 , w_Ew  
average price 平均价格 shi#K<gVC  
average propensity to consume 平均消费倾向;一般消费倾向 ?e BN_a,r6  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9;@6iv  
average rate 平均率 Fv3fad@x  
average revenue 平均收入;平均收益 #R)$nv:h?^  
average stock 平均库存;平均存货 {C<ch@sR  
average yearly rent 平均年租 L.8-nTg"y  
avoidance of double taxation 避免双重课税 s)-=l _4T  
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 _xbVAI4  
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