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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: \}"$ ?d'f  
A share A股;甲类股份 t_$2CRG#  
abatement of tax 减税;减扣免税额 'DL`Ee\  
ABN AMRO Bank N.V. 荷兰银行 G#u6Am)T  
above-the-line expenditure 线上项目支出;经常预算支出 [8=vv7wS  
above-the-line receipt 线上项目收入;经常预算收入 ;E3>ay6m8  
ABSA Asia Limited 南非联合亚洲有限公司 9vGu0Um  
absolute change 绝对数值变更 ~^r29'3  
absolute expenditure 实际开支 |n,<1QY  
absolute guideline figure 绝对准则数字 65 #'\+  
absolute interest 绝对权益 $',K7%y  
absolute order of discharge 绝对破产解除令 e'~J,(fB  
absolute profit margin 绝对利润幅度 Hn%xDJ'  
absolute value 实值;绝对值 H?&Mbw d  
absolutely vested interest 绝对既得权益 IJ(  
absorbed cost 已吸收成本;已分摊成本 $JMXV  
absorption 吸收;分摊;合并 S/e2P|}  
absorption rate 吸收率;摊配率;分摊率 LIvFx|  
ACB Finance Limited 亚洲商业财务有限公司 [d1mL JAR  
acceptable form of reciprocity 合理的互惠条件 Rld!,t  
acceptable rate 适当利率;适当汇率 e :%ieH<  
acceptance agreement 承兑协议 3c]b)n~Y  
acceptance for honour 参加承兑 ;h*K}U  
acceptor 承兑人;接受人;受票人 w~"KA6^  
acceptor for honour 参加承兑人 ToXki,  
accident insurance 意外保险 Z7hgA-t  
Accident Insurance Association of Hong Kong 香港意外保险公会 4{rZppm  
accident insurance scheme 意外保险计划 B&[M7i  
accident year basis 意外年度基准  a1t4Dd  
accommodation 通融;贷款 '%dfz K*Z  
accommodation bill 通融票据;空头票据 s'E2P[:  
accommodation party 汇票代发人 1DE<rKI  
account balance 帐户余额;帐户结余 2[ RoxKm  
account book 帐簿 Y&d00  
account collected in advance 预收款项 Sjyoc<Uo  
account current book 往来帐簿 'B 43_  
account of after-acquired property 事后取得的财产报告 )4<__|52"1  
account of defaulter 拖欠帐目 OwH81#   
account payable 应付帐款 jr /pj?  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 lOuHVa*}  
account receivable 应收帐款 XWS%zLaK  
account receivable report 应收帐款报表 :(!` /#6H  
account statement 结单;帐单;会计财务报表 bm?sbE  
account title 帐户名称;会计科目 #LL?IRH9^  
accountant's report 会计师报告 v/68*,z[  
Accountant's Report Rules 会计师报告规则 f]`#J%P  
accounting and auditing procedure 会计与审计程序;会计与核数程序 g`vny)\7/  
Accounting Arrangements 《会计安排》 ZUVA EH%  
accounting basis 会计基础 E*V`":efS  
accounting by Official Receiver 破产管理署署长呈交的帐目 K9$>Yxe|  
Accounting Circular 《会计通告》 5NS[dQG5  
accounting class 会计类别 ypKUkH/  
accounting date 记帐日期;会计结算日期 h|VeG3H  
accounting for money 款项核算 Pe3@d|-,MU  
Accounting Officer 会计主任 4)h]MOZ  
accounting period 会计报告期;会计期 rz wF~-m +  
accounting policy 会计政策;会计方针 uxtWybv  
accounting practice 会计惯例 ein4^o<f.  
accounting principle 会计准则 7 %Oa;]|  
accounting record 会计记录 2N~Fg^xB  
accounting report 会计报告 ,SynnE68  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 < Z{HX[y  
Accounting Society of China 中国会计学会 )6,de2Pb  
accounting statement 会计报表 { QHVo#  
accounting system 会计制度;会计系统 +BVym~*^  
accounting transaction 会计事项;帐务交易 k2c}3 MeP  
accounting treatment 会计处理 P `}zlml  
accounting year 会计年度 tZ=E')!\  
accretion 增值;添加 sYe?M,  
accrual 应计项目;应累算数目 D7lK30  
accrual basis 应计制;权责发生制 R:e<W/P"  
accrual basis accounting 应计制会计;权责发生制会计 r=5{o 1"  
accrue 应累算;应计 ;> _$`  
accrued benefit 应累算利益 @.b+av4J  
accrued charges 应计费用 _LMM,!f  
accrued cumulative preference share dividend 应累算的累积优先股股息 y4*U6+#.  
accrued expenses 应累算费用 pP*zq"o  
accrued interest payable 应付利息;应计未付利息 IE;~?W"  
accrued interest receivable 应收利息;应计未收利息 &Sl[ lXE  
accrued right 累算权益 r"``QmM  
accruing profit 应累算的利润 4wID]bKM  
accumulated fiscal reserve 累积财政储备 "^w]_^GD$d  
accumulated profit 累积利润;滚存溢利 PZE0}>z  
accumulated reserve 累积储备 c_-drS  
accumulation of surplus income 累积收益盈余 jNLw=  
acquired assets 既得资产 oFy=-p+C  
acquisition 收购;购置;取得 jGXO\:s O  
acquisition cost 购置成本 uJFdbBDSh  
acquisition expenses 购置费用 e\Y*F  
acquisition of 100% interest 收购全部股权 9z}uc@#D=m  
acquisition of control 取得控制权 W=#:.Xj[  
acquisition of fixed assets 购置固定资产 qQA}Z*( m  
acquisition of shell “买壳” ;'5>q&[qbP  
acquisition price 收购价 lDOCmdt@N  
act of God 天灾 0J?~N`#O|  
acting partner 执事合伙人 u=/{cOJI6  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Gnfd;. (.  
active partner 积极参与的合伙人 u+'tfFds&  
active trading 交投活跃 eZ|%<Wpu  
actual circulation 实际流通 R_sr?V|"  
actual cost 实际成本 GliwY_  
actual expenditure 实际开支;实际支出 xnmmXtk  
actual income 实际入息;实际收入;实际收益 ~-EOjX(X'E  
actual market 现货市场 -u2P ?~  
actual price 现货价;实际价格 |K.mP4CKY  
actual profit 实际利润 A%`[mc]4#  
actual quotation 实盘;实际价位;实际报价 o Z%9_$Z  
actual year basis 按实际年度计算 IB[)TZ2m  
actuals 实货 t.laO. 3  
actuarial investigation 精算调查 W#KpPDgZE  
actuarial principle 精算原则 JBJhG<J  
actuarial report 精算师报告 { jhr<  
Actuarial Society of Hong Kong 香港精算学会 @xbQYe%J  
actuarial valuation 精算师估值 kuol rfGB  
actuary 精算师  ~ ip,Nl  
ad referendum agreement 暂定协议;有待覆核的协定 kL$!E9  
ad valorem duty 从价税;按值征税 Zy o[(`y  
ad valorem duty system 从价税制 \~fONBY  
ad valorem fee 从价费 MrDc$p W G  
ad valorem tariff 从价关税 eu(:`uu  
additional allowance 额外免税额 w,h`s.AN  
additional amount for unexpired risk 未过期风险的额外款额 H`0|tepz  
additional assessable profit 补加应评税利润 @7?#Y|`  
additional assessment 补加评税 j#+!\ft5  
additional commitment 额外承担 Z/t+8;TMR,  
additional commitment vote 额外承担拨款 Vl:^>jTki  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 CbwJd5tk  
additional dependent parent allowance 供养父母额外免税额 89o/F+_b  
additional provision 额外拨款 vJ'2@f$  
additional stamp duty 附加印花税 oZ!m  
additional tax 补加税罚款;补加税款 sOU1n  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 3+@<lVew6  
adjudged bankrupt 被裁定破产 N7O-2Z *  
adjudicated bankrupt 裁定破产人 1IZ3=6  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 mGJasn  
adjudication of bankruptcy 裁定破产;宣告破产 *XT/KxLa7  
adjudication of insolvency 裁定无力偿还债务 [[;e)SoA  
adjusted actual 经调整的实数;调整后的实数 Zo g']=  
adjusted current assets 经调整的流动资产;调整后的流动资产 T`5bZu^c  
adjusted figure 经调整的数字;调整后的数额 A1.7 O  
adjusted liabilities 经调整的负债;调整后的负债 aFS,GiB  
adjusted loss 经调整的亏损;调整后的亏损 cVv;Jn  
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 :TJv=T'p'  
adjusted profit 经调整的利润;调整后的利润 g K[YQXfTy  
adjusted surplus 经调整的盈余额;调整后的盈余额 HbXPok  
adjusted value 经调整的价值;调整后的价值 Z yE `/J'  
adjustment 调整;修订;理算〔保险〕 \lZf<f  
adjustment centre 调剂中心 2oNk 93D  
adjustment lag 调整过程的时间差距;调整时差 ug+io mZ  
adjustment mechanism 调整机制 1 D<_N  
adjustment of loss 亏损调整 T>R0T{A  
adjustment process 调整过程;调整程序 K':K{ee>  
adjustment range 调整幅度 ( 5tvfz%  
administered exchange rate 受管制汇率 =8; {\  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 %<an9WMF  
administration expenses 行政费用 }j*KcB_  
administration fee 手续费;行政费 E )5E$  
administration in bankruptcy 破产管理  B[Zjfc  
administration order 遗产管理令 >rJnayLF  
administrator 管理人;遗产管理人 & 8l%T'gd  
administrator of the estate 遗产管理人 kH]yl 2  
admission of debt 债项承认书 Hhari!R XC  
admission of proof 接纳债权证明 0},PJ$8x  
advance 放贷款项;垫付款项;预支款项;预付款项 1e&QSzL  
advance account 暂支帐目;预付款帐户 S5G6Rj@W  
advance compensation 预付补偿金 YRh  B RE  
advance from shareholder 股东垫款 b0Kc^uj5  
advance pending reimbursement 预支以待日后付还 RV5n,J  
advanced economy 先进经济体系 Bh=u|8yxc  
advancement 预付;预付财产 WC.t_"@  
advances warrant 垫款令 \hM|(*DL  
advancing 贷出 \ aHVs  
adverse balance 逆差 7tcPwCc{  
adverse exchange 逆汇 AO=h 23ZI  
advertisement addressed to shareholders 在报章刊登的致股东通告 Vzwc}k*Y  
advice for collection 托收通知书 21< j\ M  
advice of drawing 提款通知书;汇票通知书 )tl.s)"N  
advice of payment 付款通知 /4 vG3  
Advisory Committee [Securities and Futures Commission] 49w=XJ  
谘询委员会〔证券及期货事务监察委员会〕 4)U.5FBk )  
Advisory Committee on Diversification 经济多元化谘询委员会  }(1JaG  
affidavit 誓章;遗产申报誓章 q~*t@  
affidavit of no receipt 述明无收款的誓章 R +WP0&d'  
affiliate 联号;联营公司;附属公司 DM}YJ  
affiliated company 附属公司;联号;联营公司 ho0@ l  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 p~9vP)74u  
affordability 负担能力 6Qx#%,U^ J  
African Development Bank [AfDB] 非洲开发银行 o]p|-<I Q  
after-acquired property 事后取得的财产 CC@.MA@9N  
after-hours dealing 市后交易 _ h": >  
after-tax profit 税后盈利;税后利润;税后溢利 "Q?k'^@  
agency agreement 代理协议 vh*U]3@  
agency expenses 代理机构的开支 =Q[b'*o7  
agency fee 代理费 e}.^Tiwd]  
Agency Law 《代理法》 tWoh''@#  
agent 代理人;承销人 kjtjw1\o  
agent of company 公司代理人 E[bd@[N 8  
agent's fee 代理人费;经纪费 w );6K[+;  
aggregate 总计;总数;总体数字 tX"Th'Qi  
aggregate amount 总款额;总额 <F.Tx$s  
aggregate assets and liabilities 总体资产与负债 E Kz'&Gu  
aggregate at constant price 按固定价格计算的总体数字 X_g 3rv1J  
aggregate demand 总需求 %LZ({\5K#f  
aggregate gross position 总持仓量 >+ 4huRb  
aggregate limit 总限额 D*YM[sN`  
aggregate of salaries tax 合计薪俸税 +C(/ Lyo}  
aggregate performance 总体表现;总体业绩 E4W zU  
aggregate supply 总体供应 L0tAgW!@  
aggregate surplus 总盈余 mK [0L  
aggregate total 整体总额 #~.w&~ :  
aggregate value 总值;合计价值 @;H,gEH^  
aggregated basis 合计基准 S:x?6IDPC^  
aggregated net chargeable income 合计应课税入息实额 )h8\u_U  
aggregation 合并计算;合计;总和 ?w+Ix~k  
aggregation of incomes of husband and wife 夫妇入息合并计算 *mMEl]+  
aggregation of property 财产的总和 8-Hsgf.*  
agio 差价;贴水 zWb4([P;  
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》 #zR bx  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment fz3 lV  
《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》 5n ^TRB  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z8J."27ND  
《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》 H=\!2XS  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment C{q:_M;  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 UEzb^(8>  
agreement for a settlement 授产协议 if]Noe  
agreement for assignment 转让协议 @mBX~ ?=Z3  
agreement for sale 售卖协议;买卖协议 a+9 *@z2  
agreement for sale and purchase 买卖协议 s9>(Jzcf9  
agreement for the payment of interest 支付利息协议 _%x4ty  
agreement for the repayment of money 还款协议 XK5<Tg  
agreement of reinsurance 再保险协议 1<<kA:d  
Agricultural Bank of China 中国农业银行 KPpHwcYxT  
air passenger departure tax 飞机乘客离境税 ((^sDE6(  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 CY& hIh~S@  
airport tax 机场税 W},b{NT  
alcohol duty 酒精税 $ A9%UhV  
alienation 让与;让渡;转让 [*Z`Kc  
alimony 生活费;赡养费 Bs M uQ|!  
All Ordinaries Index [AOI] 所有普通股指数 Go&D[#  
all risks 全险;综合险 i"j(b|?e  
All Sales Record for Stock Market 《股票市场成交报告》 !gmH$1w  
Allied Capital Resources Limited 新联财务有限公司 Fbp{,V@F2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :SsUdIX;P  
allocation letter 拨款信件 \bx~*FaX  
allocation of fund 分配款项;预留款项 \)48904^  
allocation of profit 利润分配;溢利分配 A~dQ\M  
allocation warrant 拨款令 m"9XT)N  
allotment 分配;配股 jkF8\dR  
allotment notice 股份配售通知;配股通知 Y= 7%+WyD  
allotment of shares 股份分配 yt+}K)Hz  
allowable 可获宽免;免税的 e62Dx#IY  
allowable business loss 可扣除的营业亏损 >l+EJ3W  
allowable expenses 可扣税的支出 =9LC<2  
allowance 免税额;津贴;备抵;准备金 P=5NKg  
allowance for debts 债项的免税额 $oLU; q%  
allowance for depreciation by wear and tear 耗损折旧免税额 a0*2) uL}  
allowance for funeral expenses 殡殓费的免税额 #2:a[ ~Lf  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 a? R[J==  
allowance for repairs and outgoings 修葺及支出方面的免税额 C`'W#xnp1  
allowance to debtor 给债务人的津贴 cMzkL%  
alteration of capital 资本更改 <g9"Cr`  
alternate trustee 候补受托人 SjdZyJa  
amalgamation 合并 $iM=4 3W  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]/T -t1D  
ambit of charges 征税范围;收费范围 kHJ96G  
amended valuation 经修订的估值 @S 6u9v  
American Commodities Exchange 美国商品交易所 lr2 rQo >  
American Express Bank Limited 美国运通银行 jvzBh-!  
American Stock Exchange 美国证券交易所 gNx+>h`AF  
amortization 摊销 -n*;W9  
amount due from banks 存放银行同业的款项 d/7lefF  
amount due from banks abroad 存放海外银行同业的款项 jLcHY-P0V  
amount due from holding companies 控股公司欠款 &D#+6M&LK{  
amount due from local banks 存放本港银行同业的款项 ,kgF2K!  
amount due to banks 银行同业的存款 CDp8)=WJFF  
amount due to banks abroad 海外银行同业的存款 e(1k0W4B  
amount due to holding companies 控股公司存款 3hq1yyec  
amount due to local banks 本港银行同业的存款 Icp0A\L@  
amount due to outport banks 外埠银行同业的存款 {Ts:ZI+ 8d  
amount for note issue 发行纸币的款额 B(l-}|m_  
amount of bond 担保契据的款额 eFTX6XB:i  
amount of consideration 代价款额 "D* Wi7  
amount of contribution 供款数额 Y(GN4@`S  
amount of indebtedness 负债款额 s>z2  k  
amount of principal of the loan 贷款本金额 T`$KeuL  
amount of rates chargeable 应征差饷数额 R#4 ^s  
amount of share capital 股本额 U '[?9/T  
amount of sums assured 承保款额 0zqj0   
amount of variation 变动幅度 |ia@,*KD  
amount of vote 拨款数额 6kvV  
amount payable 应付款额 r3I,11B  
amount receivable 应收款额 z^s ST  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ] mj v;C  
analysis 分析 "7?js $  
ancillary risk 附属风险 F ,G,b  
annual account 周年帐目;周年帐目报表;年度决算;年结 .R5/8VuHF  
annual accounting date 年结日期 U  5`y  
annual allowance 每年免税额;年积金;年度津贴;年津 ^i<}]c_|f  
annual balance 年度余额 2/tb6' =  
annual disposable income 每年可动用收入 qmmv7==  
annual estimates 周年预算 Xa`(;CLW?  
annual fee 年费 ~HP LV  
annual general meeting 周年大会 PW_`qP:  
annual growth rate 年增率;每年增长率 wL<j:>Ke[3  
annual long-term supplement 长期个案每年补助金 oA3d^%(c  
annual pensionable emolument 可供计算退休金的年薪 k)E;(  
annual report 年报 - 8syjKTg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 0&`}EXe<f  
annual return 周年报表;周年申报表;每年报税表格 h3J*1  
Annual Return Rules 《周年报表规则》 Tkrx7C s(  
annual review of consumer prices 每年消费物价回顾 0|2%#  E  
annual roll-forward basis 逐年延展方式 >=!AL,:  
annual salary 年薪 k.Zll,s  
annual statement 年度报表;年度决算表 [&n|\!  
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 v_-ls"l  
annuitant 年金受益人 ZA.fa0n  
annuity 年金 $DV-Ieb  
annuity contract 年金合约 ;a{rWz1Wm  
annuity on human life 人寿年金 0=m&^Jpp  
antecedent debt 先前的债项 k E_ky)  
ante-dated cheque 倒填日期支票 \|!gPc%s  
anticipated expenditure 预期开支 #5d8?n  
anticipated net profit 预期纯利 zMU68vwM  
anticipated revenue 预期收入 >H?uuzi  
anti-inflation measure 反通货膨胀措施 B_@7IbB  
anti-inflationary stance 反通货膨胀立场 ,'-?:`hP'  
apparent deficit 表面赤字 w?;b7i  
apparent financial solvency 表面偿债能力 N K"%DU<  
apparent partner 表面合伙人 Qrz*Lvle h  
application for personal assessment 个人入息课税申请书 )GCLK<,swu  
application of fund 资金应用 vUfO4yfdg  
application to release as liquidator and to destruct the books of accounts and documents _U=S]2 Q W  
申请免除清盘人职务及毁灭帐簿与文件 3dU#Ueu  
appointed actuary 委任精算师 `g8tq  
appointed auditor 委任核数师;委任审计师 (\q[gyR  
appointed trustee 委任的受托人 MZiF];OY  
appointer 委任人 #[(0tc/  
apportioned pro rata 按比例分摊 )Jz!Ut  
apportionment 分配;分摊 PE7t_iSV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 U:Fpj~E_w  
apportionment formula 分摊方程式 `NoCH[$!+  
apportionment of estate duty 遗产税的分摊 kpY%&  
appraisal 估价;评估 L.Vq1RU\"  
appreciable growth 可观增长 SJF2k[da  
appreciable impact 显着影响 [sptU3,2U  
appreciable increase 可观增长 gTyW#verh$  
appreciation 增值;升值 ;lkf+,;  
appreciation against other currencies 相对其他货币升值 zlN+edgY#,  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 7Fc |  
appreciation tax 增值税 3V!W@[ }:  
appropriation 拨款;拨用;拨付 `O jvt-5}E  
appropriation account 拨款帐目 ~CJYQFt  
Appropriation Bill 拨款法案 0YHYxn  
appropriation-in-aid system 补助拨款办法 6vZt43"m?\  
approved assets 核准资产 `oan,wq+  
approved basket stock 认可一篮子证券  aeQ{_SK  
approved budget 核准预算 }" g@E-]N  
approved charitable donation 认可慈善捐款 M`q#,Y?3^I  
approved charitable institution 认可慈善机构 Ubpg92  
approved currency 核准货币;认可货币 'fX er!L}  
approved estimates 核准预算 t>=GVu^  
approved estimates of expenditure 核准开支预算 [29$~.m$Y  
approved overseas insurer 核准海外保险人 l'P[5'.  
approved overseas trust company 核准海外信托公司 oF` -cyj"  
approved pooled investment fund 核准汇集投资基金 r]xdhR5  
approved provident fund scheme 认可公积金计划 >l6XZQ >  
approved provision 核准拨款 xU:PhhS  
approved redeemable share 核准可赎回股份 )vxVg*.Ee  
approved regional stock 认可地区性证券 =]6_{#Z<  
approved retirement scheme 认可退休金计划 N7%=K9  
approved subordinated loan 核准附属贷款  \q|e8k4p  
arbitrage 套戥;套汇;套利 06Sqn3MB  
arbitrageur 套戥者;套汇者 Ebmqq#SHjX  
arbitrary amount 临时款项 CAcOWwDm  
arrangement 措施;安排;协定 \=TWYj_Ah  
arrears 欠款 G>9'5Lt  
arrears of pay 欠付薪酬 mOgx&ns;j  
arrears of revenue 逾期未收税款;逾期未收的帐项 &L2`L)  
articles of association 组织章程;组织细则;组织章程细则 L+`}euu5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 c1=;W$T(s  
ascertainment of profit 确定利润 JT}dor  
"Asia Clear" “亚洲结算系统” bt. K<Y0  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 mk$Yoz  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 jnx+wcd  
Asian Development Fund [ADF] 亚洲发展基金 9;'>\ImI  
Asian dollar bond 亚洲美元债券 uT@8 _9  
Asian dollar market 亚洲美元市场 \:18Uoe7  
Asian dollar rate 亚洲美元利率 !^Qb[ev  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 [ 7CH(o1a&  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 s7X~OF(#  
asked price 沽盘;喊价;索价;卖方报价 4 g/<).1<b  
assessable income 应评税入息 `-E.n'+  
assessable loss 应评税亏损 f^>lObvd  
assessable profit 应评税利润 gw*yIZ@3)  
assessable value 应评税值 M ?: f^  
assessed profit 估定利润 ?`BED6$`G9  
assessed value 经评估价值 j/; @P  
assessment 评税;评定;估价;评税单 Qg86XU%l  
assessment number 评税编号;估价编号 V9);kD  
assessment of additional tax 补加税评税 r A&#>R`  
assessment of performance 业绩评估;实绩评价 $e^ :d  
Assessor 评税主任 &' oacV=  
asset price bubbles 资产价格泡沫 <yb=!  
asset-backed securities 具资产保证的证券 Jh/M}%@|  
assets accretion 资产增值 A,A-5l<h]?  
assets and liabilities 资产与负债 g~WNL^GGS  
assets betterment statement 资产递增表;资产改进表 Xk7$?8r4&  
assets lending 实物放款;有抵押贷款 n=Z[w5  
assets of the company passing on the death 死者去世时转移的公司资产 kcZ;SYosj  
assets pledged as security for liabilities 用作负债抵押的资产 y("0Xve  
assets portfolio 资产投资组合 IU;pkgBj0Y  
assets price 资产价格 %V" +}Dr  
assets quality 资产质素 M cMK|_H  
assets realization 资产变现 Aj)< 8  
assets refinancing arrangement 资产再集资安排 \c@qtIc  
assets securitization 资产证券化 QP-<$P;~  
assets situated outside Hong Kong 在香港以外地方的资产 =.=. \K  
assets stripping 削减资产;拆卖资产 OYRR'X.E  
assets value 资产值 K]=>F  
assignee 承让人 )Q pP1[  
assignment 转让;转让书;转让契 @|*Z0bn'  
assignment of interest 权益转让 9gIJX?  
assignment of letters patent and trade mark 专利证书及商标转让 xuH<=-O>ki  
assignment of property 物业转让;物业转让书 ,LW%'tQ~"  
assignment right 转让权 m3v* ,~  
assignor 转让人 T`2fPxM:cZ  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 p?gLW/n  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <t|9`l_XW  
associate member 附属会员 laRKt"A  
associated body corporate 相联法人团体 keq[ 6Lv  
associated company 相联公司;联属公司 z E7ocul  
associated corporation 相联法团 N?<@o2{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ^OcfM_4pN  
公认会计师公会〔英国〕 \?ws0Ax  
Association of Futures Exchange Brokers 香港期货经纪协会 .j4ziRa-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .g`*cDW^=  
association of underwriters 承保人组织  $.]t1e7s  
assumption of control 接管 F'_8pD7  
assurance 担保;保险;转易;转易书  DlkKQ  
assurance of interest 权益的转易 bb_jD^  
at 19XX price 按一九XX年价格计算 <!nWiwv  
at a discount 按赔价计算;按贴水价格计算;打折扣 >^ 1S26  
at a premium 按溢价计算;按升水价格计算 5pyvs;As  
at call 通知付款;按通知 J?ZVzKTb>}  
at constant market price 按固定市价计算 /!uBk3x:  
at constant price 按固定价格计算 cz~FWk  
at cost 按成本计算 Ip|^?uyrk  
at current market price 按当时市价计算;按现时市价计算 !P^$g R  
at current price 按当时价格计算;按现时价格计算 64j 4P 7  
at factor cost 按要素成本计算;按生产要素成本计算 ?4?jG3p  
at money-of-the-day price 按付款当日价格计算 E4@fP] R+  
at or better 按指定或较佳价位〔买卖指令〕 TS8E9#1a  
at par 按面值计算;平价 .W.U:C1  
at sight 见票即付 -6Si  
at the close 按收市盘 @Lv_\^2/}  
at the opening 按开市盘 >f05+%^[  
attestation 见证;见证条款 $^aXVy5p  
at-the-money option 平价期权 0P/LW|16  
attorney 受权人;受托代表人 !VTS $nJ4  
attornment 新拥有人承认书 /;$ew~}  
attributable profit 可归属利润 Cx'=2Y7  
attributable share value 可归属股份价值 jCv+m7Z  
Auckland Stock Exchange 奥克兰证券交易所 sU!q~`; J  
auction 拍卖 -dN;\x  
auctioneer 拍卖商 I~6 ;9TlQ  
audit 审计;核数 GV[BpH  
Audit Commission 审计署 Ri0+nJ6  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Q>*K/%KD  
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〕 L%s""nP  
audit review 帐目审查 m:7bynT{  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 % 7:  
audited account 审计帐目;经审计的帐目 9'aR-tFun;  
audited annual account 经审计的周年帐目 tqf-,BLh  
audited balance sheet 经审计的资产负债表 > n\ Q [W  
auditor 核数师;核数主任;审计师 V1qHl5"  
auditor's certificate 核数师证明书;审计师证明书 V-u\TiL  
auditor's report 核数师报告;审计师报告 .8~ x;P6  
Aussie bond 澳元债券 e]fC!>w(\  
austerity budget 紧缩预算 m&8_i`%<  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2yc\A3ft#  
Australia All Ordinaries Index 澳洲所有普通股票指数 P=z':4,M}  
Australian Dollar [AUD] 澳元 svgi!=  
Australian Options Market 澳大利亚期权市场 (dZ&Af  
Australian Securities Commission 澳洲证券事务监察委员会 fE}}>  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 K)Ka"H  
Australian Stock Exchange 澳大利亚证券交易所 ~vS.Dr  
Austrian Schilling [ATS] 奥地利先令 4B(qVf&M  
authentication 认证;鉴证 i:To8kdO  
authority to purchase 委托购买证;委购书 qQryv_QP  
authorization 认可;核准;授权;授权书 kXRD_B5&  
authorization by direction 指示授权 ^2tCDm5  
authorization by instruction 指令授权 W;W\L? r  
authorization by warrant 令状授权 tzPe*|m<  
authorization of unit trust 单位信托的认可 4Qs#ws])  
authorized agent 指定代理人 [rem,i+  
authorized capital 法定资本 #,C{?0!  
authorized clerk 出市员 rv>6k:(  
authorized dealer 认可交易商 Fx2&ji6u  
authorized financial institution 认可财务机构 (>'d`^kjk  
authorized fund 认可基金 $ :/1U$  
authorized fund house 获授权的基金公司;认可基金公司 ?:c hAN@  
authorized institution 认可机构 =s<QN*zJB0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 EO^0sF<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 uv4jbg}Z+3  
authorized insurer 获授权保险人;获认可承保人 S]+}Zyg  
authorized investment 特准投资项目 hw1s^:|+2  
authorized person 获授权人 ?g2K&  
authorized representative 获授权代表 Y|bGd_j  
authorized share capital 法定股本 2*N# %ZUX  
automated quotation system 自动报价系统 z Ey&%Ok  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] H.e@w3+h  
自动交易系统〔香港期货交易所有限公司〕 L'(^[vR(  
automatic adjustment mechanism 自动调整机制 08Gr  
automatic adjustment system 自动调整系统 dBkB9nz  
Automatic Clearing House 自动票据交换所 l }[ 4  
automatic exchange rates accumulation system 自动化汇率累集系统 gKnAw+u\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 1RLSeT  
automatic teller machine [ATM] 自动柜员机 ! JN@4  
autopay 自动转帐 !&kOqc5:t<  
available assets 可用资产 ZWv$K0agu  
available fiscal reserve 现存财政储备 =KMck=#B  
available profit 可用利润 i*3_ivc)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 se-}d.PwL  
average 平均;平均数;海损 M&L"yQA  
average basic salary 平均基本薪金 "D+QT+sD  
average consumer expenditure 平均消费开支;一般消费开支 )+J?(&6  
average cost 平均成本 6 J#C  
average cost of land production 增辟土地平均成本 5:6mptn>  
average daily turnover 平均每日成交额 wI:oe`?H  
average daily wage rate 平均每日工资率 jWQB~XQY  
average expenditure pattern 平均开支模式 NEvt71k  
average growth rate 平均增长率 PO #FtG  
average net fixed assets 固定资产平均净值 qsLsyi|zG  
average of relatives 相对价格平均数 r&#q=R},p  
average price 平均价格 3|C"F-'<  
average propensity to consume 平均消费倾向;一般消费倾向 lD(d9GVm{z  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $>+-=XMVB  
average rate 平均率 :geXplTx  
average revenue 平均收入;平均收益 |KA8qQI]%  
average stock 平均库存;平均存货 nV'B!q  
average yearly rent 平均年租 U+W8)7bc  
avoidance of double taxation 避免双重课税 <1ai0]  
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 ,u$$w  
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