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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: 6_/oVvd  
A share A股;甲类股份 H8 yc<  
abatement of tax 减税;减扣免税额 X;_0"g  
ABN AMRO Bank N.V. 荷兰银行 c)Ft#vzg&e  
above-the-line expenditure 线上项目支出;经常预算支出 .XM3oIaW  
above-the-line receipt 线上项目收入;经常预算收入 rN#ydw:9  
ABSA Asia Limited 南非联合亚洲有限公司 _DfI78`(  
absolute change 绝对数值变更 A(AyLxB47*  
absolute expenditure 实际开支 n0:+D R  
absolute guideline figure 绝对准则数字 Zrfp4SlZZ  
absolute interest 绝对权益 $ hB;r  
absolute order of discharge 绝对破产解除令 2 =tPxO')B  
absolute profit margin 绝对利润幅度 Y{y #us1  
absolute value 实值;绝对值 ^EU& 6M2  
absolutely vested interest 绝对既得权益 'R6D+Vk/  
absorbed cost 已吸收成本;已分摊成本 I%xrDiK97  
absorption 吸收;分摊;合并 }i_[wq{E&  
absorption rate 吸收率;摊配率;分摊率 b7fP)nb695  
ACB Finance Limited 亚洲商业财务有限公司 u#=Yv |9  
acceptable form of reciprocity 合理的互惠条件 2L.UEAt  
acceptable rate 适当利率;适当汇率 Q6?+#}  
acceptance agreement 承兑协议 JA7HO |  
acceptance for honour 参加承兑 6 .DJR Y  
acceptor 承兑人;接受人;受票人 .UbmU^y|  
acceptor for honour 参加承兑人 vj0`[X   
accident insurance 意外保险 j}8IT  
Accident Insurance Association of Hong Kong 香港意外保险公会 #f]R:Ix>  
accident insurance scheme 意外保险计划 gUDd2T#  
accident year basis 意外年度基准 GV)#>PL  
accommodation 通融;贷款 e 1{t qNJ  
accommodation bill 通融票据;空头票据 bj` cYL%  
accommodation party 汇票代发人 G}i\UXFE  
account balance 帐户余额;帐户结余 , 6\i  
account book 帐簿 v}dt**l  
account collected in advance 预收款项 o*/\ oVOq  
account current book 往来帐簿 oMda)5 &  
account of after-acquired property 事后取得的财产报告 {B|U8j[  
account of defaulter 拖欠帐目 g=; rM8W  
account payable 应付帐款 j-$aa;  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 HCQv"i}-  
account receivable 应收帐款 6,  ag\  
account receivable report 应收帐款报表 <Xw 6m$fr:  
account statement 结单;帐单;会计财务报表 ;}K1c+m!5V  
account title 帐户名称;会计科目 ^8)&~q*  
accountant's report 会计师报告 U0u@[9!  
Accountant's Report Rules 会计师报告规则 D+rDgrv  
accounting and auditing procedure 会计与审计程序;会计与核数程序 [a;lYsOsJ  
Accounting Arrangements 《会计安排》 )Y~q6D K  
accounting basis 会计基础 hXS'*vO"  
accounting by Official Receiver 破产管理署署长呈交的帐目 bf3LNV|  
Accounting Circular 《会计通告》 "n '*_rh>+  
accounting class 会计类别 [$3Zid  
accounting date 记帐日期;会计结算日期 ,)V*xpp  
accounting for money 款项核算 c}vy9m$B_  
Accounting Officer 会计主任 6f 6_ztTL  
accounting period 会计报告期;会计期 aGp <%d  
accounting policy 会计政策;会计方针 6N.mSnp  
accounting practice 会计惯例 0]8+rWp|Nz  
accounting principle 会计准则 FVG|5'V^  
accounting record 会计记录 &{&lCBN  
accounting report 会计报告 H*|Bukgt/M  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 3]'=s>UO>^  
Accounting Society of China 中国会计学会 n i@D7:h  
accounting statement 会计报表 v)N6ZOj*C  
accounting system 会计制度;会计系统 #Vn=(U4}!_  
accounting transaction 会计事项;帐务交易 m'k`p5[=h  
accounting treatment 会计处理 y=9a2 [3Dz  
accounting year 会计年度 -j3 -H&  
accretion 增值;添加 L3q)j\ ls  
accrual 应计项目;应累算数目 bXq,iX  
accrual basis 应计制;权责发生制 2 T{PIJg3  
accrual basis accounting 应计制会计;权责发生制会计 ~'fa,XZ<  
accrue 应累算;应计 BO[Q"g$Kon  
accrued benefit 应累算利益 X_s;j5ur  
accrued charges 应计费用 H#U{i  
accrued cumulative preference share dividend 应累算的累积优先股股息 i40r}?-  
accrued expenses 应累算费用 &:]_a?|*S  
accrued interest payable 应付利息;应计未付利息 ABhza|  
accrued interest receivable 应收利息;应计未收利息 vo Q,K9  
accrued right 累算权益 xx;'WL,g  
accruing profit 应累算的利润 6z%3l7#7Yi  
accumulated fiscal reserve 累积财政储备 ;~~Oc  
accumulated profit 累积利润;滚存溢利 a,cDj  
accumulated reserve 累积储备 7u5B/M!  
accumulation of surplus income 累积收益盈余 9][Mw[k>  
acquired assets 既得资产 c}Z,xop<P{  
acquisition 收购;购置;取得 1:YDN.*  
acquisition cost 购置成本 s>~&: GUwR  
acquisition expenses 购置费用 i04Sf^  
acquisition of 100% interest 收购全部股权 Si]Z`_  
acquisition of control 取得控制权 a^[io1}-  
acquisition of fixed assets 购置固定资产 \<lV),  
acquisition of shell “买壳” 0 {{7"  
acquisition price 收购价 Q k-y 0  
act of God 天灾 $6!`  
acting partner 执事合伙人 G&C)`};  
active market 买卖活跃的市场;交投畅旺的市场;旺市 ?2EzNNcS  
active partner 积极参与的合伙人 GU&XK7L  
active trading 交投活跃 I4|p;\`fK  
actual circulation 实际流通 cIM5;"gLP  
actual cost 实际成本 'Iyk`=R  
actual expenditure 实际开支;实际支出 .v1rrH?  
actual income 实际入息;实际收入;实际收益 rLL;NTN+/  
actual market 现货市场 ]v_xEH}T  
actual price 现货价;实际价格 =Bo0Oei  
actual profit 实际利润 SVq7qc9K?  
actual quotation 实盘;实际价位;实际报价 3pDZ}{ZZU  
actual year basis 按实际年度计算 CQ,r*VAw  
actuals 实货 L$jyeFB5  
actuarial investigation 精算调查 ;SC|VcbyH  
actuarial principle 精算原则 sef!hS06  
actuarial report 精算师报告 't)j  
Actuarial Society of Hong Kong 香港精算学会 HwST^\Ao  
actuarial valuation 精算师估值 g1zqh,  
actuary 精算师 D@ =.4z  
ad referendum agreement 暂定协议;有待覆核的协定 [c86b  
ad valorem duty 从价税;按值征税 bMSF-lQ  
ad valorem duty system 从价税制 LiV]!*9$KG  
ad valorem fee 从价费 >^InNJd  
ad valorem tariff 从价关税 <Isr  
additional allowance 额外免税额 y Fp1@*ef  
additional amount for unexpired risk 未过期风险的额外款额 *"zE,Bp"  
additional assessable profit 补加应评税利润  iI ^{OD  
additional assessment 补加评税 +Z;0"'K'e  
additional commitment 额外承担 +'#d*r91@  
additional commitment vote 额外承担拨款 STOE=TC>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Q^39Wk@  
additional dependent parent allowance 供养父母额外免税额 3"L$*toRA  
additional provision 额外拨款 Be]o2N;J  
additional stamp duty 附加印花税 GtGToI  
additional tax 补加税罚款;补加税款 *;gi52tM  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 R:ar85F  
adjudged bankrupt 被裁定破产 HYg _{  
adjudicated bankrupt 裁定破产人 xD1wHp!+  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Y(A?ib~K  
adjudication of bankruptcy 裁定破产;宣告破产 UVI=&y]c,p  
adjudication of insolvency 裁定无力偿还债务 n,HWVo>([  
adjusted actual 经调整的实数;调整后的实数 H`io|~Q  
adjusted current assets 经调整的流动资产;调整后的流动资产 i-ogeR?  
adjusted figure 经调整的数字;调整后的数额 pwZ &2&|  
adjusted liabilities 经调整的负债;调整后的负债 `HJwwKd  
adjusted loss 经调整的亏损;调整后的亏损 W\KZFrV@  
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 @ics  
adjusted profit 经调整的利润;调整后的利润 R>0ta  Q  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,*lK4 ?v  
adjusted value 经调整的价值;调整后的价值 M]_vb,=1  
adjustment 调整;修订;理算〔保险〕 \Fj4Gy?MW  
adjustment centre 调剂中心 [FCNW0NV  
adjustment lag 调整过程的时间差距;调整时差 d,0pNav)  
adjustment mechanism 调整机制 A23Z)`  
adjustment of loss 亏损调整 )7`~U"r  
adjustment process 调整过程;调整程序 A6U6SvM;  
adjustment range 调整幅度 bg=`   
administered exchange rate 受管制汇率 ovfw_  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 rpXw 8  
administration expenses 行政费用 rvfl~<G*  
administration fee 手续费;行政费 Z'j<wRf  
administration in bankruptcy 破产管理 jS- QTG!=  
administration order 遗产管理令 eBN>|mE4N  
administrator 管理人;遗产管理人 1b D c ct  
administrator of the estate 遗产管理人 ]D]K_`!K  
admission of debt 债项承认书 eb8_guZ  
admission of proof 接纳债权证明 tllg$CQ5  
advance 放贷款项;垫付款项;预支款项;预付款项 q{5Vq_s\  
advance account 暂支帐目;预付款帐户 oDP|>yXC)  
advance compensation 预付补偿金 }`g*pp*  
advance from shareholder 股东垫款 x p$0J<2  
advance pending reimbursement 预支以待日后付还 "yz@LV1  
advanced economy 先进经济体系  9q5[W=|  
advancement 预付;预付财产 T(}da**X  
advances warrant 垫款令 kN) pi "  
advancing 贷出 %FRkvqV*  
adverse balance 逆差 dW5z0VuB$/  
adverse exchange 逆汇 ~G$OY9UC  
advertisement addressed to shareholders 在报章刊登的致股东通告 "l@~WE  
advice for collection 托收通知书 0y1t%C075  
advice of drawing 提款通知书;汇票通知书 vaU7tJ:  
advice of payment 付款通知 +I~?8*  
Advisory Committee [Securities and Futures Commission] 6x7=0}'  
谘询委员会〔证券及期货事务监察委员会〕 u}h'v&"e,  
Advisory Committee on Diversification 经济多元化谘询委员会 tvH)I px  
affidavit 誓章;遗产申报誓章 \G"/Myi  
affidavit of no receipt 述明无收款的誓章 .5z|g@ 6  
affiliate 联号;联营公司;附属公司 ZuhT \l  
affiliated company 附属公司;联号;联营公司 J+4uUf/d!  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Q:LuRE!t  
affordability 负担能力 wb?hfe  
African Development Bank [AfDB] 非洲开发银行 x SUR<  
after-acquired property 事后取得的财产 |UaI i^  
after-hours dealing 市后交易 rTJWftH!  
after-tax profit 税后盈利;税后利润;税后溢利 A y`a>:p  
agency agreement 代理协议 <w A_2S Y  
agency expenses 代理机构的开支 Jzj~uz  
agency fee 代理费 2#[Y/p  
Agency Law 《代理法》 N?Z?g_a8  
agent 代理人;承销人 !6%mt}h  
agent of company 公司代理人 @rF\6I  
agent's fee 代理人费;经纪费 u`~{:V  
aggregate 总计;总数;总体数字 pJ(l=a  
aggregate amount 总款额;总额 `fRy"44nR  
aggregate assets and liabilities 总体资产与负债 Ue7W&N^E  
aggregate at constant price 按固定价格计算的总体数字 g\Z k*5(  
aggregate demand 总需求 oF^BJ8%Lm  
aggregate gross position 总持仓量 g:)v thOs  
aggregate limit 总限额 +Oscy-;  
aggregate of salaries tax 合计薪俸税 e{O5y8,  
aggregate performance 总体表现;总体业绩 :Ry 24X  
aggregate supply 总体供应 {V&7JZl,/  
aggregate surplus 总盈余 c%dy$mkqgK  
aggregate total 整体总额 r]S9z  
aggregate value 总值;合计价值 ,ym;2hJ  
aggregated basis 合计基准 #(H_w4  
aggregated net chargeable income 合计应课税入息实额 !L _ SHlU  
aggregation 合并计算;合计;总和 uj@<_|7  
aggregation of incomes of husband and wife 夫妇入息合并计算 y{sA["   
aggregation of property 财产的总和 4ca-!pI0  
agio 差价;贴水 #+G2ZJxL|  
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》 V Y3{1Dlf  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Yp)U'8{h c  
《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》 Ed-gYL^<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N'1~wxd  
《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》 :&%;s*-9  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment #Q"vwek  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Hn~1x'$  
agreement for a settlement 授产协议 6b|`[t  
agreement for assignment 转让协议 E~P 0}'  
agreement for sale 售卖协议;买卖协议 gK(4<PO'  
agreement for sale and purchase 买卖协议 !O-+ h0Z  
agreement for the payment of interest 支付利息协议 THp `!l  
agreement for the repayment of money 还款协议 v\eBL&WK  
agreement of reinsurance 再保险协议 rZv+K/6*M  
Agricultural Bank of China 中国农业银行 yDC97#%3u  
air passenger departure tax 飞机乘客离境税 12a #]E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 (`u!/  
airport tax 机场税 )8SP$  
alcohol duty 酒精税 {+:XVT_+  
alienation 让与;让渡;转让 &>{>k<z  
alimony 生活费;赡养费 sdWl5 "  
All Ordinaries Index [AOI] 所有普通股指数 ar|[D7Xrq\  
all risks 全险;综合险 \gkajY-?  
All Sales Record for Stock Market 《股票市场成交报告》 dWy1=UQfP  
Allied Capital Resources Limited 新联财务有限公司 cZ>W8{G  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 L'Zud,JKg  
allocation letter 拨款信件 bEKLameKv  
allocation of fund 分配款项;预留款项 ^j %UZ  
allocation of profit 利润分配;溢利分配 Oy&'zigJ  
allocation warrant 拨款令 W wha?W>  
allotment 分配;配股 I={{VQ  
allotment notice 股份配售通知;配股通知 ArYF\7P  
allotment of shares 股份分配 Z L</  
allowable 可获宽免;免税的 `1@[uWl  
allowable business loss 可扣除的营业亏损 DcA'{21  
allowable expenses 可扣税的支出 !&lPdEc@T  
allowance 免税额;津贴;备抵;准备金 B6\VxSX4{  
allowance for debts 债项的免税额 (Y)h+}n5N  
allowance for depreciation by wear and tear 耗损折旧免税额 ?m1$*j  
allowance for funeral expenses 殡殓费的免税额 oDUMoX%4s  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 \T9UbkR  
allowance for repairs and outgoings 修葺及支出方面的免税额 [{F7Pc  
allowance to debtor 给债务人的津贴 !@ {[I:5  
alteration of capital 资本更改 SZ{cno1`  
alternate trustee 候补受托人 ]gksyxn3  
amalgamation 合并 6 W;k IoB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 C4tl4df9  
ambit of charges 征税范围;收费范围 E{ s|#  
amended valuation 经修订的估值 |vz;bJG  
American Commodities Exchange 美国商品交易所 zDyeAxh4  
American Express Bank Limited 美国运通银行 xUi!|c  
American Stock Exchange 美国证券交易所 (N|xDl &;  
amortization 摊销 &o@5%Rz2/  
amount due from banks 存放银行同业的款项 k+$4?/A  
amount due from banks abroad 存放海外银行同业的款项 8 -;ZPhN&  
amount due from holding companies 控股公司欠款 3gy;$}Lq T  
amount due from local banks 存放本港银行同业的款项 NRSse"  
amount due to banks 银行同业的存款 }27Vh0v  
amount due to banks abroad 海外银行同业的存款 Vor9 ?F&w  
amount due to holding companies 控股公司存款 "NH+qQhs  
amount due to local banks 本港银行同业的存款 7RE6y(V1  
amount due to outport banks 外埠银行同业的存款 PV6 *-[  
amount for note issue 发行纸币的款额 J.2]km  
amount of bond 担保契据的款额 tQ JH'YV  
amount of consideration 代价款额 [V, ;X  
amount of contribution 供款数额 :s '"u]  
amount of indebtedness 负债款额 5,BkwAr+6[  
amount of principal of the loan 贷款本金额 y=xe<#L  
amount of rates chargeable 应征差饷数额 g/Jj]X#r  
amount of share capital 股本额 jA4v?(AO}#  
amount of sums assured 承保款额 $L8s/1up  
amount of variation 变动幅度 K)UOx#xe1  
amount of vote 拨款数额 a=.db&;vY  
amount payable 应付款额 8M+F!1-#  
amount receivable 应收款额 I%>]!X  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 AdOAh y2H  
analysis 分析 *9Js:z7I  
ancillary risk 附属风险 ( L\G!pP.  
annual account 周年帐目;周年帐目报表;年度决算;年结 s4`*0_n  
annual accounting date 年结日期 f^sb0nU  
annual allowance 每年免税额;年积金;年度津贴;年津 HcVs(]tIW  
annual balance 年度余额 F>kn:I"X)  
annual disposable income 每年可动用收入 +1jqCW  
annual estimates 周年预算 50bP&dj&  
annual fee 年费 |uwteG5?$s  
annual general meeting 周年大会 TL{pc=eBo  
annual growth rate 年增率;每年增长率 .N5R?fmD  
annual long-term supplement 长期个案每年补助金 rbun5&RCyW  
annual pensionable emolument 可供计算退休金的年薪 >m6,xxTR  
annual report 年报 yn ":!4U1  
Annual Report on the Consumer Price Index 《消费物价指数年报》 SA 4je9H%  
annual return 周年报表;周年申报表;每年报税表格 2mU-LQ1WN  
Annual Return Rules 《周年报表规则》 zGd*Q5l  
annual review of consumer prices 每年消费物价回顾 , gr&s+  
annual roll-forward basis 逐年延展方式 |ezO@  
annual salary 年薪 mRnzP[7-\)  
annual statement 年度报表;年度决算表 ae#HA[\0G  
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 Qn)[1v  
annuitant 年金受益人 S%s|P=u  
annuity 年金 "jJdUFN  
annuity contract 年金合约 9hLmrYNM1  
annuity on human life 人寿年金 RyQ\5^z  
antecedent debt 先前的债项 gc:p@<  
ante-dated cheque 倒填日期支票 Y1_6\zpA  
anticipated expenditure 预期开支 VfC[U)w*vm  
anticipated net profit 预期纯利 C+]q  
anticipated revenue 预期收入 x*"pDI0k)  
anti-inflation measure 反通货膨胀措施 :mV7)oWH  
anti-inflationary stance 反通货膨胀立场 *o\Y~U-so  
apparent deficit 表面赤字 B0XBI0w^Y  
apparent financial solvency 表面偿债能力 WlRZ|.  
apparent partner 表面合伙人 &T/q0bwd  
application for personal assessment 个人入息课税申请书 ^_S-s\DW  
application of fund 资金应用 K6yFpVl  
application to release as liquidator and to destruct the books of accounts and documents h-+a;![  
申请免除清盘人职务及毁灭帐簿与文件 9Glfi@.  
appointed actuary 委任精算师 Ysc|kxLb  
appointed auditor 委任核数师;委任审计师 VDu .L8  
appointed trustee 委任的受托人 aU]O$Pg{  
appointer 委任人 g yH7((#i  
apportioned pro rata 按比例分摊  z0Z\d  
apportionment 分配;分摊 7- 3N  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ocA'goI-  
apportionment formula 分摊方程式 ]7R&m)16  
apportionment of estate duty 遗产税的分摊 031.u<_  
appraisal 估价;评估 I%Po/+|+  
appreciable growth 可观增长 CbH T #  
appreciable impact 显着影响 $h]Y<&('G  
appreciable increase 可观增长 uZ`d&CEh  
appreciation 增值;升值 p5# P r  
appreciation against other currencies 相对其他货币升值 ]^6y NtLK  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~)m t&   
appreciation tax 增值税 qqt.nrQ^  
appropriation 拨款;拨用;拨付 NZ+?Ydr8k  
appropriation account 拨款帐目 zTBi{KrZ  
Appropriation Bill 拨款法案 wI]R+.  
appropriation-in-aid system 补助拨款办法 k E#_Pc  
approved assets 核准资产 b^l -*4  
approved basket stock 认可一篮子证券 ;$tv8%_L[  
approved budget 核准预算 A]O5+" mc  
approved charitable donation 认可慈善捐款 Yx}"> ;\  
approved charitable institution 认可慈善机构 V.QzMF"o  
approved currency 核准货币;认可货币 L3=YlX`UL  
approved estimates 核准预算 <&Y}j&(  
approved estimates of expenditure 核准开支预算 ^I0GZG  
approved overseas insurer 核准海外保险人 bHQKRV  
approved overseas trust company 核准海外信托公司 )<x;ra^  
approved pooled investment fund 核准汇集投资基金 cH*/zNp  
approved provident fund scheme 认可公积金计划 N4` 9TN7  
approved provision 核准拨款 pJ$N@ID  
approved redeemable share 核准可赎回股份 I bv_D$cT  
approved regional stock 认可地区性证券 .1z$ A  
approved retirement scheme 认可退休金计划 J.e8UQ@=5  
approved subordinated loan 核准附属贷款 6aF'^6+a  
arbitrage 套戥;套汇;套利 qvfAG 0p  
arbitrageur 套戥者;套汇者 (|a$N.e&K  
arbitrary amount 临时款项 x+*L5$;h  
arrangement 措施;安排;协定 X v7U<q  
arrears 欠款 Puth8$  
arrears of pay 欠付薪酬 gcW{]0%L^  
arrears of revenue 逾期未收税款;逾期未收的帐项 K@j^gF/0B  
articles of association 组织章程;组织细则;组织章程细则 c]aK N  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ;/)Mcx]n  
ascertainment of profit 确定利润 :U-US|)(2  
"Asia Clear" “亚洲结算系统” DvRA2(M  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 RqN_vk\  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 u5{5ts+:  
Asian Development Fund [ADF] 亚洲发展基金 DtJTnvG~B  
Asian dollar bond 亚洲美元债券 ++Ys9Y)*,  
Asian dollar market 亚洲美元市场 4<3?al&  
Asian dollar rate 亚洲美元利率 i^s`6:rNu  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ej"o?1l@  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 8F`BJ6='  
asked price 沽盘;喊价;索价;卖方报价 \{M rQ2jd  
assessable income 应评税入息 w[,?- Xm  
assessable loss 应评税亏损 gSv[4,hXd  
assessable profit 应评税利润 EDgob^>  
assessable value 应评税值 8W1K3[Jj<  
assessed profit 估定利润 .y;\puNq  
assessed value 经评估价值 9OQ0Yc!3  
assessment 评税;评定;估价;评税单 kP}hUrDX5  
assessment number 评税编号;估价编号 .X LV:6  
assessment of additional tax 补加税评税 2*-ENW2  
assessment of performance 业绩评估;实绩评价 yjOu]K:X  
Assessor 评税主任 5}d/8tS  
asset price bubbles 资产价格泡沫 SN[L4}{  
asset-backed securities 具资产保证的证券 '!yS72{$2  
assets accretion 资产增值 g@k#J"Q '[  
assets and liabilities 资产与负债 q(jkit~`A  
assets betterment statement 资产递增表;资产改进表 az \<sWb#  
assets lending 实物放款;有抵押贷款 -e`oW.+  
assets of the company passing on the death 死者去世时转移的公司资产 ,. 6J6{  
assets pledged as security for liabilities 用作负债抵押的资产 z3vsz  
assets portfolio 资产投资组合 N)vk0IM!  
assets price 资产价格 z*dQIC  
assets quality 资产质素 StdS$XW  
assets realization 资产变现 n2jvXLJq  
assets refinancing arrangement 资产再集资安排 wzDk{4U  
assets securitization 资产证券化 :Er^"9'A2  
assets situated outside Hong Kong 在香港以外地方的资产 _[$T29:8\]  
assets stripping 削减资产;拆卖资产 n ,&/D  
assets value 资产值 =$)4:  
assignee 承让人 {;Y 89&*R  
assignment 转让;转让书;转让契 v ]/OAH6D  
assignment of interest 权益转让 O:5Rp_?^  
assignment of letters patent and trade mark 专利证书及商标转让 uXG`6|?  
assignment of property 物业转让;物业转让书 tL={y*  
assignment right 转让权 '#,e @v  
assignor 转让人 DD/>{kff  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 _4.]A 3;}  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 >op:0on]}  
associate member 附属会员 c|\ZRBdI  
associated body corporate 相联法人团体 \uU=O )  
associated company 相联公司;联属公司 #hD}S~  
associated corporation 相联法团 LC,*H0  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] gnQo1q{ 4  
公认会计师公会〔英国〕 E'e8&3!bx  
Association of Futures Exchange Brokers 香港期货经纪协会 Q )LXL.0h  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 tb:,Uf>E  
association of underwriters 承保人组织 H[ BD)  
assumption of control 接管 E-yT  
assurance 担保;保险;转易;转易书 O6m.t%*  
assurance of interest 权益的转易 L25kh}Q#7  
at 19XX price 按一九XX年价格计算 `1E|PQbWc  
at a discount 按赔价计算;按贴水价格计算;打折扣 :mXGIRi  
at a premium 按溢价计算;按升水价格计算 :jt;EzCLg%  
at call 通知付款;按通知 vU_d=T%$  
at constant market price 按固定市价计算 | ((1V^  
at constant price 按固定价格计算 T~i%j@Q.6  
at cost 按成本计算 w24{_ N  
at current market price 按当时市价计算;按现时市价计算 X(Y#9N"  
at current price 按当时价格计算;按现时价格计算 aN^]bs?R  
at factor cost 按要素成本计算;按生产要素成本计算 3I9T|wQ-]  
at money-of-the-day price 按付款当日价格计算 PGPISrf  
at or better 按指定或较佳价位〔买卖指令〕 8)^B32  
at par 按面值计算;平价 F_A%8)N  
at sight 见票即付 +Dx1/I  
at the close 按收市盘 j[ J 5y#  
at the opening 按开市盘 YG0PxZmi  
attestation 见证;见证条款 C5O5S:|'  
at-the-money option 平价期权 w5F4"nl#O}  
attorney 受权人;受托代表人 ./'~];&  
attornment 新拥有人承认书 GXDC@+$14  
attributable profit 可归属利润 mu6039qy  
attributable share value 可归属股份价值 s<[A0=LH  
Auckland Stock Exchange 奥克兰证券交易所 ,O:EX0  
auction 拍卖 :a_BD  
auctioneer 拍卖商 H~A"C'P3#  
audit 审计;核数 K0w<[CO  
Audit Commission 审计署 B.89_!/:p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] V]I:2k5  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ?PBa'g  
audit review 帐目审查 QGs1zfh*  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 uh]"(h(>  
audited account 审计帐目;经审计的帐目 z$JX'(<Z7  
audited annual account 经审计的周年帐目 +hE',i.  
audited balance sheet 经审计的资产负债表 bA}AD`5  
auditor 核数师;核数主任;审计师 {Ge+O<mD  
auditor's certificate 核数师证明书;审计师证明书 z]^+^c_  
auditor's report 核数师报告;审计师报告 D Irgq|8  
Aussie bond 澳元债券 HXQ e\r  
austerity budget 紧缩预算 `I5O4|K)  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 Tbv/wJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 ShQ|{P9  
Australian Dollar [AUD] 澳元 `W@T'T"  
Australian Options Market 澳大利亚期权市场 )PR3s1S^  
Australian Securities Commission 澳洲证券事务监察委员会 9n1ZVP.ag  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 "(s6aqO$  
Australian Stock Exchange 澳大利亚证券交易所 O^5UB~  
Austrian Schilling [ATS] 奥地利先令 6iG(C.b  
authentication 认证;鉴证 q[7CPE0n  
authority to purchase 委托购买证;委购书 y n SBVb!)  
authorization 认可;核准;授权;授权书 0,HqE='w  
authorization by direction 指示授权 `E@kFJ(<On  
authorization by instruction 指令授权 _ Yfmxn8V  
authorization by warrant 令状授权 QE|`&~sme  
authorization of unit trust 单位信托的认可 S_J,[#&  
authorized agent 指定代理人 aF!Ex  
authorized capital 法定资本 b"I~_CL|  
authorized clerk 出市员 )2xE z  
authorized dealer 认可交易商 {fZb@7?GF  
authorized financial institution 认可财务机构 geksjVwPH  
authorized fund 认可基金 ^YGTh0$W  
authorized fund house 获授权的基金公司;认可基金公司 P?kx  
authorized institution 认可机构 -<_QF82  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 !O|ql6^;  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ebqg"tPN{  
authorized insurer 获授权保险人;获认可承保人 X0`j-*,FX  
authorized investment 特准投资项目 m6^ 5S  
authorized person 获授权人 lsk_P&M  
authorized representative 获授权代表 >c<pDNt?  
authorized share capital 法定股本 +R!zs  
automated quotation system 自动报价系统 ~g6"'Cya?k  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] e}c&LDgU  
自动交易系统〔香港期货交易所有限公司〕  EIr@g  
automatic adjustment mechanism 自动调整机制 _a](V6  
automatic adjustment system 自动调整系统 @Mm/C?#*O  
Automatic Clearing House 自动票据交换所 ._?V%/  
automatic exchange rates accumulation system 自动化汇率累集系统 %SAw;ZtQ:  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 `Oq M8U @  
automatic teller machine [ATM] 自动柜员机 ;j{7!GeKa  
autopay 自动转帐 lwc5S `"  
available assets 可用资产 we3tx{j  
available fiscal reserve 现存财政储备 hq=,Z1J  
available profit 可用利润 #ly@;!M  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 zJ+3g!  
average 平均;平均数;海损 mzWP8Hlw  
average basic salary 平均基本薪金 l _+6=u  
average consumer expenditure 平均消费开支;一般消费开支 O sQkA2=  
average cost 平均成本 #uSK#>H_!  
average cost of land production 增辟土地平均成本 Us,)]W.S  
average daily turnover 平均每日成交额 =!BobC- [b  
average daily wage rate 平均每日工资率 afHaB/t{R  
average expenditure pattern 平均开支模式 ks*Y9D*=  
average growth rate 平均增长率 q*, Q5  
average net fixed assets 固定资产平均净值 u)a'  
average of relatives 相对价格平均数 )P?IqSEA%  
average price 平均价格 re^Hc(8M  
average propensity to consume 平均消费倾向;一般消费倾向 >c4/ ?YV  
average propensity to save 平均储蓄倾向;一般储蓄倾向 v?%LQKO  
average rate 平均率 ]IZ>2!6r  
average revenue 平均收入;平均收益 ?s?$d&h  
average stock 平均库存;平均存货 `9Yn0B.  
average yearly rent 平均年租 (luKn&826  
avoidance of double taxation 避免双重课税 w&Y{1rF>  
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 x&Cp> +i  
N2ied^* 0  
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