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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: 9vi+[3s/=;  
A share A股;甲类股份 HxR5&o  
abatement of tax 减税;减扣免税额 F~v0CBcAL  
ABN AMRO Bank N.V. 荷兰银行 F4=X(P_6  
above-the-line expenditure 线上项目支出;经常预算支出 Ne9VRM P  
above-the-line receipt 线上项目收入;经常预算收入 c*owP  
ABSA Asia Limited 南非联合亚洲有限公司 g#P]72TQ  
absolute change 绝对数值变更 ."Pn[$'.  
absolute expenditure 实际开支 "U9e)a0v  
absolute guideline figure 绝对准则数字 ~e|E5[-i  
absolute interest 绝对权益 <YCjo[(~  
absolute order of discharge 绝对破产解除令 GB+$ed5@<  
absolute profit margin 绝对利润幅度 7IUJHc?  
absolute value 实值;绝对值 [?6+ r  
absolutely vested interest 绝对既得权益 G9S3r3  
absorbed cost 已吸收成本;已分摊成本 *[>{ 9V  
absorption 吸收;分摊;合并 ~&,S xQT  
absorption rate 吸收率;摊配率;分摊率 m!INbIh  
ACB Finance Limited 亚洲商业财务有限公司 h9d*N9!;M  
acceptable form of reciprocity 合理的互惠条件 Urw =a$  
acceptable rate 适当利率;适当汇率 #+i5'p(4  
acceptance agreement 承兑协议 MNh:NFCRA  
acceptance for honour 参加承兑 {%2p(5FB  
acceptor 承兑人;接受人;受票人 5bZ0}^FYF  
acceptor for honour 参加承兑人 JiqhCt\  
accident insurance 意外保险 rxx VLW  
Accident Insurance Association of Hong Kong 香港意外保险公会 Eb,M+c?  
accident insurance scheme 意外保险计划 Z%sTj6Th  
accident year basis 意外年度基准 Cf 202pF3y  
accommodation 通融;贷款 0}Kyj"-3  
accommodation bill 通融票据;空头票据 Nt tu)wr  
accommodation party 汇票代发人 shLMj)7!  
account balance 帐户余额;帐户结余 >d;U>P5.  
account book 帐簿 O>*Vo!z\f  
account collected in advance 预收款项 *"jlsI  
account current book 往来帐簿 p*jH5h cy  
account of after-acquired property 事后取得的财产报告 ,*[N_[  
account of defaulter 拖欠帐目 ^K<!`B  
account payable 应付帐款 fG?a"6~  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 xJ^B.;>  
account receivable 应收帐款 ]'<}kJtN.  
account receivable report 应收帐款报表 3W[||V[r]<  
account statement 结单;帐单;会计财务报表 .' v$PEy  
account title 帐户名称;会计科目 Gp_flGdGQ  
accountant's report 会计师报告 i1{)\/f3  
Accountant's Report Rules 会计师报告规则 ZXj*Vu$_4  
accounting and auditing procedure 会计与审计程序;会计与核数程序 -f'&JwE0=  
Accounting Arrangements 《会计安排》 [:izej(\  
accounting basis 会计基础 MO1H?U hx  
accounting by Official Receiver 破产管理署署长呈交的帐目 =BD |uIR  
Accounting Circular 《会计通告》 RP^L.X(7^  
accounting class 会计类别 uC]c`Ue  
accounting date 记帐日期;会计结算日期 eiA$) rzy  
accounting for money 款项核算 K=4|GZ~p}`  
Accounting Officer 会计主任 B%x?VOdBE  
accounting period 会计报告期;会计期 ,=pn}\ R  
accounting policy 会计政策;会计方针 2L.6!THG  
accounting practice 会计惯例 y`z?lmV)xM  
accounting principle 会计准则 B_@p@6z  
accounting record 会计记录 \^cXmyQ<%  
accounting report 会计报告 !(S.7#-r  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cI6Td*vM  
Accounting Society of China 中国会计学会 ?:5/4YC  
accounting statement 会计报表 ( s+}l?  
accounting system 会计制度;会计系统 )*}?EI4.  
accounting transaction 会计事项;帐务交易 @]]\r.DG  
accounting treatment 会计处理 V2yX;u  
accounting year 会计年度 G[d]t$f=  
accretion 增值;添加 T7Y+ WfYh  
accrual 应计项目;应累算数目 zo ]-,u  
accrual basis 应计制;权责发生制 V\c`O  
accrual basis accounting 应计制会计;权责发生制会计 IUG}Q7w5  
accrue 应累算;应计 X2 <fS~m  
accrued benefit 应累算利益 -LFk7a  
accrued charges 应计费用 Yi`DRkp]3  
accrued cumulative preference share dividend 应累算的累积优先股股息 do.XMdit  
accrued expenses 应累算费用 9+Wf*:*EW  
accrued interest payable 应付利息;应计未付利息 Ln4Dq[M  
accrued interest receivable 应收利息;应计未收利息 kK&AK2  
accrued right 累算权益 1#zD7b~  
accruing profit 应累算的利润 i\>?b)a>  
accumulated fiscal reserve 累积财政储备 ^= kr`5  
accumulated profit 累积利润;滚存溢利 M^n^wz  
accumulated reserve 累积储备 V_4=0(  
accumulation of surplus income 累积收益盈余 MHCwjo"  
acquired assets 既得资产 }?CKE<#%  
acquisition 收购;购置;取得 YvUV9qps~  
acquisition cost 购置成本 -|:mRAe  
acquisition expenses 购置费用 b-#oE{(\'  
acquisition of 100% interest 收购全部股权 $}H,g}@0  
acquisition of control 取得控制权 nbv}Q-C  
acquisition of fixed assets 购置固定资产 *]Eyf")  
acquisition of shell “买壳” sZ"(#g;3<  
acquisition price 收购价 (F#2z\$;  
act of God 天灾 t#!AfTY$w  
acting partner 执事合伙人 .| :R#VW  
active market 买卖活跃的市场;交投畅旺的市场;旺市 H@|m^1  
active partner 积极参与的合伙人 Kciz^)'Z  
active trading 交投活跃 IR8qFWDZ  
actual circulation 实际流通 $GD Q1&Z  
actual cost 实际成本 u`*1OqU  
actual expenditure 实际开支;实际支出 us U6,  
actual income 实际入息;实际收入;实际收益 %mS>v|  
actual market 现货市场 }'p*C$  
actual price 现货价;实际价格 MMQ\V(C  
actual profit 实际利润 z>*\nomOn=  
actual quotation 实盘;实际价位;实际报价 TQpR'  
actual year basis 按实际年度计算 F\<{:wu   
actuals 实货 , 9buI='  
actuarial investigation 精算调查 ) '/xNR  
actuarial principle 精算原则 (Kw%fJT  
actuarial report 精算师报告 rLp0)Go  
Actuarial Society of Hong Kong 香港精算学会 <. V*]g/;  
actuarial valuation 精算师估值 ~T=a]V  
actuary 精算师 S<I9`k G  
ad referendum agreement 暂定协议;有待覆核的协定 d263#R  
ad valorem duty 从价税;按值征税 )SaMfP1=v  
ad valorem duty system 从价税制 =|V#~p*  
ad valorem fee 从价费 ^ b{~]I  
ad valorem tariff 从价关税 > =Na,D  
additional allowance 额外免税额 Ibv`/8xh  
additional amount for unexpired risk 未过期风险的额外款额 m&- -$sr  
additional assessable profit 补加应评税利润 qjN*oM,  
additional assessment 补加评税 ;YrmT9Jx6  
additional commitment 额外承担 |-]'~ @~  
additional commitment vote 额外承担拨款 !3ji]q;uF  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 c`UizZ  
additional dependent parent allowance 供养父母额外免税额 ]_m(q`_  
additional provision 额外拨款 4SIS #m  
additional stamp duty 附加印花税 ^aqBL  
additional tax 补加税罚款;补加税款 +@+*sVb  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 );xTl6Y9  
adjudged bankrupt 被裁定破产 AZ. j>+0xx  
adjudicated bankrupt 裁定破产人 F{eI[A  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 VP }To  
adjudication of bankruptcy 裁定破产;宣告破产 dlDO?T  
adjudication of insolvency 裁定无力偿还债务 [n$6 T  
adjusted actual 经调整的实数;调整后的实数 &3 x [0DV  
adjusted current assets 经调整的流动资产;调整后的流动资产 O~5*X f  
adjusted figure 经调整的数字;调整后的数额 ,UxAHCR~9  
adjusted liabilities 经调整的负债;调整后的负债 r:t3Kf`+E-  
adjusted loss 经调整的亏损;调整后的亏损 > q8)~  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 C:vVFU|4  
adjusted profit 经调整的利润;调整后的利润 |cl*wFm|3  
adjusted surplus 经调整的盈余额;调整后的盈余额 /b."d\  
adjusted value 经调整的价值;调整后的价值 r_Pi)MPc  
adjustment 调整;修订;理算〔保险〕 C!|Yz=e  
adjustment centre 调剂中心 5?>ES*  
adjustment lag 调整过程的时间差距;调整时差 >UXNR`?  
adjustment mechanism 调整机制 N LSJ D  
adjustment of loss 亏损调整 kq> I?wg  
adjustment process 调整过程;调整程序 L1MG("R  
adjustment range 调整幅度 =<r1sqf  
administered exchange rate 受管制汇率 XJA];9^  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Z1U@xQj  
administration expenses 行政费用 rotu#?B  
administration fee 手续费;行政费 CE|rn8MB  
administration in bankruptcy 破产管理 aco w  
administration order 遗产管理令 YN7JJJ/~T  
administrator 管理人;遗产管理人 }k @S mO8  
administrator of the estate 遗产管理人 mv#*%St5  
admission of debt 债项承认书 iE^=Vf;  
admission of proof 接纳债权证明 O0sLcuT$  
advance 放贷款项;垫付款项;预支款项;预付款项 vSwRj<|CF  
advance account 暂支帐目;预付款帐户 +EH"A  
advance compensation 预付补偿金 [`!%u3  
advance from shareholder 股东垫款 O&@CT])8  
advance pending reimbursement 预支以待日后付还 ,3Aiz|v-  
advanced economy 先进经济体系 sc y_  
advancement 预付;预付财产 V=H:`n3k  
advances warrant 垫款令 Bm +Ca:p%  
advancing 贷出 +?6@%mW'  
adverse balance 逆差 ?DKY;:dZF  
adverse exchange 逆汇 xk s M e  
advertisement addressed to shareholders 在报章刊登的致股东通告 2k^'}7G%  
advice for collection 托收通知书 |Zdl[|kX  
advice of drawing 提款通知书;汇票通知书 }qBmt>#  
advice of payment 付款通知 5I/lFoy7  
Advisory Committee [Securities and Futures Commission] fN6n2*wr(  
谘询委员会〔证券及期货事务监察委员会〕 "Ve9\$_s  
Advisory Committee on Diversification 经济多元化谘询委员会 $-paYQ4  
affidavit 誓章;遗产申报誓章 1H8/b D  
affidavit of no receipt 述明无收款的誓章 Q6xA@"GJ  
affiliate 联号;联营公司;附属公司 [$ z-  
affiliated company 附属公司;联号;联营公司 )h0b}HMW)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 +77B656  
affordability 负担能力 b[~-b  
African Development Bank [AfDB] 非洲开发银行 /])P{"v$^  
after-acquired property 事后取得的财产 ]&X}C{v)G  
after-hours dealing 市后交易 *rA]q' jM  
after-tax profit 税后盈利;税后利润;税后溢利 &BN#"- J  
agency agreement 代理协议 A5Lzd  
agency expenses 代理机构的开支 \%&eDE0  
agency fee 代理费 8"o@$;C  
Agency Law 《代理法》 W@D./Th  
agent 代理人;承销人 _P*QX  
agent of company 公司代理人 ?$VkMu$2k  
agent's fee 代理人费;经纪费 M<P8u`)>4H  
aggregate 总计;总数;总体数字 :a9   
aggregate amount 总款额;总额 tN z(s)  
aggregate assets and liabilities 总体资产与负债 Sv!JA#Ag  
aggregate at constant price 按固定价格计算的总体数字 ==EB\>g|  
aggregate demand 总需求 4u#TKr.  
aggregate gross position 总持仓量 H^M>(kT#&  
aggregate limit 总限额 Cl!9/l?z  
aggregate of salaries tax 合计薪俸税 xL"O~jTS  
aggregate performance 总体表现;总体业绩 t$rla _rbY  
aggregate supply 总体供应 k`J|]99Wb  
aggregate surplus 总盈余 I8uFMP  
aggregate total 整体总额 kq@~QI?9  
aggregate value 总值;合计价值 \;JZt[  
aggregated basis 合计基准 uc/W/c u,  
aggregated net chargeable income 合计应课税入息实额 |mcc?*%t8  
aggregation 合并计算;合计;总和 pk0{*Z?@  
aggregation of incomes of husband and wife 夫妇入息合并计算 ^%!#Q].  
aggregation of property 财产的总和 y2=yh30L0E  
agio 差价;贴水 G"h}6Za;DO  
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》 Nt/hF>"7  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment S q{@4F}d  
《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》 e0hY   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w1 eFm:'  
《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》 n/S+0uT  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 8#/y`ul  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 G=|~SYz  
agreement for a settlement 授产协议 m~uT8R#$  
agreement for assignment 转让协议 &^l(RBp]0  
agreement for sale 售卖协议;买卖协议 13+. >  
agreement for sale and purchase 买卖协议 8 #:k  
agreement for the payment of interest 支付利息协议 a4pewg'  
agreement for the repayment of money 还款协议 "uFwsjz&B  
agreement of reinsurance 再保险协议 uaZHM@D  
Agricultural Bank of China 中国农业银行 5]n\E?V'L  
air passenger departure tax 飞机乘客离境税 U>DCra;  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 uF<?y0t  
airport tax 机场税 ~0@fK<C)O  
alcohol duty 酒精税 A WJA?  
alienation 让与;让渡;转让 l2I%$|)d  
alimony 生活费;赡养费 SYa O'c  
All Ordinaries Index [AOI] 所有普通股指数 #/{3qPN?@  
all risks 全险;综合险 BvUiH<-D  
All Sales Record for Stock Market 《股票市场成交报告》 Y=5P=wE  
Allied Capital Resources Limited 新联财务有限公司 3 FV -&Y  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ;; ;=)'o  
allocation letter 拨款信件 n~.$iN  
allocation of fund 分配款项;预留款项 buT6 )~lw  
allocation of profit 利润分配;溢利分配 _n_()at)  
allocation warrant 拨款令 AREjS $  
allotment 分配;配股 s;$f6X  
allotment notice 股份配售通知;配股通知 ` 46z D ?  
allotment of shares 股份分配 f+8 QAvh  
allowable 可获宽免;免税的 'gHg&E9E&  
allowable business loss 可扣除的营业亏损 \`E^>6!]q  
allowable expenses 可扣税的支出 Ov ^##E  
allowance 免税额;津贴;备抵;准备金 gtePo[ZH.P  
allowance for debts 债项的免税额 B9Hib1<8  
allowance for depreciation by wear and tear 耗损折旧免税额 hCS}  
allowance for funeral expenses 殡殓费的免税额 mhy='AQJ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9zY6hh**  
allowance for repairs and outgoings 修葺及支出方面的免税额 SZ}=~yoD(  
allowance to debtor 给债务人的津贴 k81%$E  
alteration of capital 资本更改 5DVYHN9c|  
alternate trustee 候补受托人 V@[C=K  
amalgamation 合并 {Wu[e,p  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 n 4y]h  
ambit of charges 征税范围;收费范围 Dp!91NgB p  
amended valuation 经修订的估值 'C]Y h."u  
American Commodities Exchange 美国商品交易所 )]s<Czm%  
American Express Bank Limited 美国运通银行 52zE -SY  
American Stock Exchange 美国证券交易所 D~#%^a+Aq_  
amortization 摊销 [:cvy[}v@  
amount due from banks 存放银行同业的款项 9bspf {  
amount due from banks abroad 存放海外银行同业的款项 2TNK  
amount due from holding companies 控股公司欠款 EC 1|$Co  
amount due from local banks 存放本港银行同业的款项 6|~^P!&  
amount due to banks 银行同业的存款 UtP|<]{  
amount due to banks abroad 海外银行同业的存款 -Jw4z# /-  
amount due to holding companies 控股公司存款 ,[)l>!0\H  
amount due to local banks 本港银行同业的存款 M:b#">M  
amount due to outport banks 外埠银行同业的存款 =4l @A>  
amount for note issue 发行纸币的款额 )BvMFwQG  
amount of bond 担保契据的款额 i;-M8Q^  
amount of consideration 代价款额 v?Utz~lQ  
amount of contribution 供款数额 ]!&$&t8.  
amount of indebtedness 负债款额 Y~e)3e  
amount of principal of the loan 贷款本金额 <fM}Kk  
amount of rates chargeable 应征差饷数额 o]RZd--c<  
amount of share capital 股本额 b $J S|  
amount of sums assured 承保款额 @Z2np{X:  
amount of variation 变动幅度 D:f=Z?L)>  
amount of vote 拨款数额 Od)y4nr3~  
amount payable 应付款额 X%3?sH  
amount receivable 应收款额 H!&_Tv[  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Tjhy@3  
analysis 分析 (zsv!U  
ancillary risk 附属风险 F"UI=7:o  
annual account 周年帐目;周年帐目报表;年度决算;年结 O9ps?{g  
annual accounting date 年结日期 J=k=cFUX  
annual allowance 每年免税额;年积金;年度津贴;年津  @O koT:  
annual balance 年度余额 0%dOi ko  
annual disposable income 每年可动用收入 N2"B\  
annual estimates 周年预算 bd~m'cob>  
annual fee 年费 kS8?N`2}LV  
annual general meeting 周年大会 b^Re947{g  
annual growth rate 年增率;每年增长率 gXJBb+P   
annual long-term supplement 长期个案每年补助金 @uldD"MJ<]  
annual pensionable emolument 可供计算退休金的年薪 [ 'lu;1-,  
annual report 年报 vg1J N"S[  
Annual Report on the Consumer Price Index 《消费物价指数年报》 hlB\Xt  
annual return 周年报表;周年申报表;每年报税表格 (+[%^96   
Annual Return Rules 《周年报表规则》 xcU!bDV  
annual review of consumer prices 每年消费物价回顾 7J!s"|VS  
annual roll-forward basis 逐年延展方式 oJ\g0|\qwe  
annual salary 年薪 %l!?d`?  
annual statement 年度报表;年度决算表 { ]_j)R  
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 L*tfY onq  
annuitant 年金受益人 >ItT269G  
annuity 年金 )38%E;T{X  
annuity contract 年金合约 (u} /( Ux  
annuity on human life 人寿年金 ]i@73h YT  
antecedent debt 先前的债项 & UOxS W  
ante-dated cheque 倒填日期支票 4P k%+l  
anticipated expenditure 预期开支 XFvl  
anticipated net profit 预期纯利 L_RVHvA=M/  
anticipated revenue 预期收入 jr?/wtw  
anti-inflation measure 反通货膨胀措施 ]LUcOR  
anti-inflationary stance 反通货膨胀立场 tVEe)QX  
apparent deficit 表面赤字 ws+'*7  
apparent financial solvency 表面偿债能力 ^`'\eEa  
apparent partner 表面合伙人  o+'|j#P  
application for personal assessment 个人入息课税申请书 5P%#5Yr2  
application of fund 资金应用 gS5MoW1  
application to release as liquidator and to destruct the books of accounts and documents Y=O+d\_W  
申请免除清盘人职务及毁灭帐簿与文件 rR-[CT  
appointed actuary 委任精算师 M|mfkIk0MB  
appointed auditor 委任核数师;委任审计师 ]}XDDPbZ}  
appointed trustee 委任的受托人 zMFTkDY  
appointer 委任人 ld@+p  
apportioned pro rata 按比例分摊 n@RmH>"  
apportionment 分配;分摊 /*T^7Y&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 suwR`2  
apportionment formula 分摊方程式 "!V`_ S;  
apportionment of estate duty 遗产税的分摊 ]s AuL!  
appraisal 估价;评估 LhbdvJAk@  
appreciable growth 可观增长 Hf?@<4  
appreciable impact 显着影响 %m\:AK[}  
appreciable increase 可观增长 mn?F;= qE  
appreciation 增值;升值 $jg[6`L$  
appreciation against other currencies 相对其他货币升值 #Az#_0=  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 m0TVi]v  
appreciation tax 增值税 JM,%| E  
appropriation 拨款;拨用;拨付 _d5:Y  
appropriation account 拨款帐目 B[GC@]HE  
Appropriation Bill 拨款法案 p%>sc  
appropriation-in-aid system 补助拨款办法 Sk cK>i.[  
approved assets 核准资产 z&amYwQcI  
approved basket stock 认可一篮子证券 6r<a  
approved budget 核准预算 Lz.khE<  
approved charitable donation 认可慈善捐款 Zek@xr;]  
approved charitable institution 认可慈善机构 WJh TU@'  
approved currency 核准货币;认可货币 {MUiK 5:  
approved estimates 核准预算 e"%TU  
approved estimates of expenditure 核准开支预算 gHBvQ1g  
approved overseas insurer 核准海外保险人 $h{m")]  
approved overseas trust company 核准海外信托公司 :^3) [.m  
approved pooled investment fund 核准汇集投资基金 KD &nLm!  
approved provident fund scheme 认可公积金计划 cQj`W *  
approved provision 核准拨款 I"88O4\@  
approved redeemable share 核准可赎回股份 +9b{Y^^~T  
approved regional stock 认可地区性证券 /=m AVA  
approved retirement scheme 认可退休金计划 (yq e 4  
approved subordinated loan 核准附属贷款 DJ,LQj  
arbitrage 套戥;套汇;套利 [g/D<g5O  
arbitrageur 套戥者;套汇者 z_ $c_J  
arbitrary amount 临时款项 YQ G<Q  
arrangement 措施;安排;协定 i"0Bc{cQ  
arrears 欠款 5p[}<I{  
arrears of pay 欠付薪酬 ~4{q  
arrears of revenue 逾期未收税款;逾期未收的帐项 "kyCY9) %  
articles of association 组织章程;组织细则;组织章程细则 wS*r<zj  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #XDgvX >  
ascertainment of profit 确定利润 q>2bkcGY#  
"Asia Clear" “亚洲结算系统” Z)`)9]*  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Kq3c Kp4  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \dtiv&x  
Asian Development Fund [ADF] 亚洲发展基金 -<s Gu9  
Asian dollar bond 亚洲美元债券 \N*([{X  
Asian dollar market 亚洲美元市场 ,*XB11P  
Asian dollar rate 亚洲美元利率 ~Kw#^.$3T  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~V8z%s@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #{q.s[g*+1  
asked price 沽盘;喊价;索价;卖方报价 d2`g,~d  
assessable income 应评税入息 P"_/P8  
assessable loss 应评税亏损 RhE~-b[X  
assessable profit 应评税利润 Ik0g(-d  
assessable value 应评税值 (?|M'gZ  
assessed profit 估定利润 \"a{\E,{;  
assessed value 经评估价值 aV'bI  
assessment 评税;评定;估价;评税单 ;t{q]"? W  
assessment number 评税编号;估价编号 o6[.$C  
assessment of additional tax 补加税评税 )@N d3Z  
assessment of performance 业绩评估;实绩评价 ZZT #V%Q=u  
Assessor 评税主任 kcCCa@~v  
asset price bubbles 资产价格泡沫 ^HC 6v;K  
asset-backed securities 具资产保证的证券 6eV#x%z@v'  
assets accretion 资产增值 EnM  
assets and liabilities 资产与负债 .HS6DOQ  
assets betterment statement 资产递增表;资产改进表 oFWb.t9<  
assets lending 实物放款;有抵押贷款 QhZg{v[d  
assets of the company passing on the death 死者去世时转移的公司资产 vV}w>Ap[  
assets pledged as security for liabilities 用作负债抵押的资产 k8w\d+!v  
assets portfolio 资产投资组合 8z#Qp(he  
assets price 资产价格 pmNy=ZXx  
assets quality 资产质素 0kkDlWkzo  
assets realization 资产变现 =8\.fp  
assets refinancing arrangement 资产再集资安排 e2O6q05 ?Q  
assets securitization 资产证券化 WA`A/`taT  
assets situated outside Hong Kong 在香港以外地方的资产 :-1|dE)U  
assets stripping 削减资产;拆卖资产 R/hI XO  
assets value 资产值 ~lw9sm*2v2  
assignee 承让人 *S.U8;*Xj  
assignment 转让;转让书;转让契 5?7AzJl>  
assignment of interest 权益转让 Du+W7]yCl  
assignment of letters patent and trade mark 专利证书及商标转让 %\m"Yi]  
assignment of property 物业转让;物业转让书 jW'YQrj{<Y  
assignment right 转让权 SGAzeymw  
assignor 转让人 h:?^0b!@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 n3a.)tcC  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _ %nz-I  
associate member 附属会员 ^e.-Ji  
associated body corporate 相联法人团体 pE5v~~9Ikv  
associated company 相联公司;联属公司 HuevDy4  
associated corporation 相联法团 `L'g<VK;  
Association of Chartered Certified Accountants [ACCA] [United Kingdom]  /|0-O''  
公认会计师公会〔英国〕 BX >L7n  
Association of Futures Exchange Brokers 香港期货经纪协会 sey,J5?  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 W;vNmg}mn  
association of underwriters 承保人组织 = s&Rk~2b/  
assumption of control 接管 xa~]t<2  
assurance 担保;保险;转易;转易书 +hyOc|5  
assurance of interest 权益的转易 ^m qEKy<  
at 19XX price 按一九XX年价格计算 J usU5 e|  
at a discount 按赔价计算;按贴水价格计算;打折扣 EwP2,$;  
at a premium 按溢价计算;按升水价格计算 'UX.Q7W  
at call 通知付款;按通知 |b   
at constant market price 按固定市价计算 SI}s  
at constant price 按固定价格计算 E/zf9\  
at cost 按成本计算 ']M/'CcM  
at current market price 按当时市价计算;按现时市价计算 ]@{Lx>Oh"  
at current price 按当时价格计算;按现时价格计算 my?Ly(#  
at factor cost 按要素成本计算;按生产要素成本计算 IVR%H_uz  
at money-of-the-day price 按付款当日价格计算 23}` e  
at or better 按指定或较佳价位〔买卖指令〕 9kL,69d2  
at par 按面值计算;平价 bv+u7B6,  
at sight 见票即付 ){;XI2  
at the close 按收市盘 QZzamT)"  
at the opening 按开市盘 :X0L6y)u  
attestation 见证;见证条款 #{cy(&cz  
at-the-money option 平价期权 aB ,-E>+  
attorney 受权人;受托代表人 5'zXCHt  
attornment 新拥有人承认书 }Le]qR9Y]  
attributable profit 可归属利润 U$OZkHA[  
attributable share value 可归属股份价值 +,76|oMsQ%  
Auckland Stock Exchange 奥克兰证券交易所 `b?uQ\#-M  
auction 拍卖 4b;Mb  
auctioneer 拍卖商 =oBpS=<7  
audit 审计;核数 W XQ@kQD  
Audit Commission 审计署 X6HaC+P  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 02-ql F@i  
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〕 MEDh  
audit review 帐目审查 / F0q8j0  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ^""edCs  
audited account 审计帐目;经审计的帐目 I|@+O#  
audited annual account 经审计的周年帐目 /DQYlNa  
audited balance sheet 经审计的资产负债表 H"A%mrb  
auditor 核数师;核数主任;审计师 xRh 22z  
auditor's certificate 核数师证明书;审计师证明书 j ZXa R  
auditor's report 核数师报告;审计师报告 aO'#!k*R  
Aussie bond 澳元债券 )^j_O^T5  
austerity budget 紧缩预算 um2a#6uo  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p+d-7'?I  
Australia All Ordinaries Index 澳洲所有普通股票指数 x?h/e;  
Australian Dollar [AUD] 澳元 9K+> ;`  
Australian Options Market 澳大利亚期权市场 2\xw2VQ@P  
Australian Securities Commission 澳洲证券事务监察委员会 ~7]V^tG  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 *8}b&4O~  
Australian Stock Exchange 澳大利亚证券交易所 t-\+t<;  
Austrian Schilling [ATS] 奥地利先令 &,nv+>D  
authentication 认证;鉴证 1QoW/X'>.  
authority to purchase 委托购买证;委购书 \[MAa:/  
authorization 认可;核准;授权;授权书 I ]m  
authorization by direction 指示授权 y'R}  
authorization by instruction 指令授权 fUT[tkb/!  
authorization by warrant 令状授权 ?UXF z'  
authorization of unit trust 单位信托的认可 ":!$Jnj,  
authorized agent 指定代理人 Sc<dxY@w7-  
authorized capital 法定资本 }icCp)b>v  
authorized clerk 出市员 /3b *dsYsl  
authorized dealer 认可交易商 f{sT*_at  
authorized financial institution 认可财务机构 @^,q/%;  
authorized fund 认可基金 >ahDc!Jyu  
authorized fund house 获授权的基金公司;认可基金公司 Y ;Ym=n'  
authorized institution 认可机构 Xaq;d'  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 hkMeUxS  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 0m@+ &X>w  
authorized insurer 获授权保险人;获认可承保人 -Jd|H*wWo  
authorized investment 特准投资项目 )qWwh)\;!  
authorized person 获授权人 ho\1[xS  
authorized representative 获授权代表 fM= o?w6v  
authorized share capital 法定股本 M xE]EJZ  
automated quotation system 自动报价系统 `|t,Uc|7!  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] k&Pt\- 9on  
自动交易系统〔香港期货交易所有限公司〕 &YhAB\Rw  
automatic adjustment mechanism 自动调整机制 w~3X m{  
automatic adjustment system 自动调整系统 il0K ^i  
Automatic Clearing House 自动票据交换所 O. * 0;5  
automatic exchange rates accumulation system 自动化汇率累集系统 (v]%kXy/G  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 3?93Pj3oPt  
automatic teller machine [ATM] 自动柜员机 3[m~-8  
autopay 自动转帐 @r"\bBi  
available assets 可用资产 mqSVd^  
available fiscal reserve 现存财政储备 }lZEdF9GhG  
available profit 可用利润 GBJL B  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 cO?*(e1m=  
average 平均;平均数;海损 74%vNKzc~  
average basic salary 平均基本薪金 ~1G^IZ6  
average consumer expenditure 平均消费开支;一般消费开支 ptCF))Zm'  
average cost 平均成本 T4eJ:u*;  
average cost of land production 增辟土地平均成本 I68u%fCv  
average daily turnover 平均每日成交额 Y{Z&W9U  
average daily wage rate 平均每日工资率 8v$q+Wic  
average expenditure pattern 平均开支模式 E0Wc8m"  
average growth rate 平均增长率 T7[@ lMa?  
average net fixed assets 固定资产平均净值 O NabL.CV  
average of relatives 相对价格平均数 hx$]fvDevD  
average price 平均价格 J)|3jbX"I]  
average propensity to consume 平均消费倾向;一般消费倾向 Y>x{ [er  
average propensity to save 平均储蓄倾向;一般储蓄倾向 @*;x1A-]V  
average rate 平均率 wkg4I.  
average revenue 平均收入;平均收益 |#Gxqq'  
average stock 平均库存;平均存货 -gn0@hS0  
average yearly rent 平均年租 8P n  
avoidance of double taxation 避免双重课税 so-5%S  
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 DV5hTw0  
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