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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: n<7u>;SJQ  
A share A股;甲类股份 sILSey5`  
abatement of tax 减税;减扣免税额 02=lsV!U  
ABN AMRO Bank N.V. 荷兰银行 r@kP*  
above-the-line expenditure 线上项目支出;经常预算支出 ~TqT }:,H  
above-the-line receipt 线上项目收入;经常预算收入 'V (,.'  
ABSA Asia Limited 南非联合亚洲有限公司 `\CVV*hP  
absolute change 绝对数值变更 esX)"_xf  
absolute expenditure 实际开支 jQ+sn/ROp  
absolute guideline figure 绝对准则数字 fQdK]rLj  
absolute interest 绝对权益 t~hTp K*  
absolute order of discharge 绝对破产解除令 Mxl]"?z  
absolute profit margin 绝对利润幅度 cBXWfv4  
absolute value 实值;绝对值 G8J*Wnwu[K  
absolutely vested interest 绝对既得权益 %JyXbv3m,  
absorbed cost 已吸收成本;已分摊成本 {<=#*qx[Y!  
absorption 吸收;分摊;合并 yK%ebq]  
absorption rate 吸收率;摊配率;分摊率 @7 <uMasfp  
ACB Finance Limited 亚洲商业财务有限公司 (Un_!)  
acceptable form of reciprocity 合理的互惠条件 k|xtr&1N.!  
acceptable rate 适当利率;适当汇率 F(,UA+$A  
acceptance agreement 承兑协议 'xE _Cj  
acceptance for honour 参加承兑 Fmr}o(q1  
acceptor 承兑人;接受人;受票人 t:)ERT")  
acceptor for honour 参加承兑人 e<cM[6H'D  
accident insurance 意外保险 !.TLW  
Accident Insurance Association of Hong Kong 香港意外保险公会 +>\id~c(  
accident insurance scheme 意外保险计划 MTOy8 Im  
accident year basis 意外年度基准 eE@&ze>X  
accommodation 通融;贷款 }4//@J?:  
accommodation bill 通融票据;空头票据 fo0+dzazY  
accommodation party 汇票代发人 AUe# RP  
account balance 帐户余额;帐户结余 ~1L:_Sg*  
account book 帐簿 E3aDDFDH  
account collected in advance 预收款项 7.g [SBUOG  
account current book 往来帐簿 {{yZ@>o6  
account of after-acquired property 事后取得的财产报告 D5,P)[  
account of defaulter 拖欠帐目 j+-P :xvP  
account payable 应付帐款 >znRyQ~bM  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 -E4XIn  
account receivable 应收帐款 ]#2Y e7+  
account receivable report 应收帐款报表 9DQa PA6  
account statement 结单;帐单;会计财务报表 VQ#3#Hj  
account title 帐户名称;会计科目 %w7pkh,  
accountant's report 会计师报告 kwpK1R4zs  
Accountant's Report Rules 会计师报告规则 x1&W^~  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $~;D9  
Accounting Arrangements 《会计安排》 =#gEB#$x:  
accounting basis 会计基础 H1n1-!%d  
accounting by Official Receiver 破产管理署署长呈交的帐目 NMOut@  
Accounting Circular 《会计通告》 JM- t<.  
accounting class 会计类别 \>QF(J [8  
accounting date 记帐日期;会计结算日期 GL{57  
accounting for money 款项核算 /3B $(  
Accounting Officer 会计主任 uocHa5J  
accounting period 会计报告期;会计期 :GpDg  
accounting policy 会计政策;会计方针 UMl#D >:C<  
accounting practice 会计惯例 ={>Lrig:l  
accounting principle 会计准则 $37 g]ZD  
accounting record 会计记录 xg_D f,  
accounting report 会计报告 6 GP p>X  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 :>Rv!x`  
Accounting Society of China 中国会计学会 PjA6Ji;Hu  
accounting statement 会计报表 -#!x|ne  
accounting system 会计制度;会计系统 I/gjenUK  
accounting transaction 会计事项;帐务交易  -!W<DJ*  
accounting treatment 会计处理 RPd}Wf  
accounting year 会计年度 Z[__"^}  
accretion 增值;添加 91>fqe  
accrual 应计项目;应累算数目 U-/{0zB  
accrual basis 应计制;权责发生制 o]:3H8  
accrual basis accounting 应计制会计;权责发生制会计 Ig]iT  
accrue 应累算;应计 kVK/9dy-F  
accrued benefit 应累算利益 lKZB?Kk^w\  
accrued charges 应计费用 s, k  
accrued cumulative preference share dividend 应累算的累积优先股股息 LJk%#yV|_  
accrued expenses 应累算费用 : G\<y  
accrued interest payable 应付利息;应计未付利息 I$N8tn+E  
accrued interest receivable 应收利息;应计未收利息 b2b?hA'k  
accrued right 累算权益 <Rh6r}f  
accruing profit 应累算的利润 r}[7x]sP  
accumulated fiscal reserve 累积财政储备 Mi'8 ~J  
accumulated profit 累积利润;滚存溢利 m<FOu<y  
accumulated reserve 累积储备 8#!i[UF dj  
accumulation of surplus income 累积收益盈余 NT@;N/I  
acquired assets 既得资产 D?XM,l+  
acquisition 收购;购置;取得 J Ro?s~Ih  
acquisition cost 购置成本 FFdBtB  
acquisition expenses 购置费用 (jU6GJRP  
acquisition of 100% interest 收购全部股权 0c K{  
acquisition of control 取得控制权 ;22oY>w  
acquisition of fixed assets 购置固定资产 m3Il3ZY.  
acquisition of shell “买壳” otggN:^Qw  
acquisition price 收购价 [kE."#  
act of God 天灾 gUyR_5q)8l  
acting partner 执事合伙人 !,V{zTR  
active market 买卖活跃的市场;交投畅旺的市场;旺市 [q !T Iq  
active partner 积极参与的合伙人 ^&y$Wd]6  
active trading 交投活跃 ,|&9M^  
actual circulation 实际流通 A\8}|r(>9E  
actual cost 实际成本 K2%w0ohC  
actual expenditure 实际开支;实际支出 P(F+f `T  
actual income 实际入息;实际收入;实际收益 |$5[(6T|  
actual market 现货市场 3U_2!zF3_  
actual price 现货价;实际价格 V<k8N^  
actual profit 实际利润 C8z{XSo  
actual quotation 实盘;实际价位;实际报价 o,|[GhtHqs  
actual year basis 按实际年度计算 [1.+H yJ}  
actuals 实货 >4t+:Ut:  
actuarial investigation 精算调查 ?-^~f  
actuarial principle 精算原则 OS8q( 2z?s  
actuarial report 精算师报告 ,#pXpAz/  
Actuarial Society of Hong Kong 香港精算学会 0RoU}r@z4  
actuarial valuation 精算师估值 J9~ g|5  
actuary 精算师 HRB<Y mP@  
ad referendum agreement 暂定协议;有待覆核的协定 " Hd|7F'u=  
ad valorem duty 从价税;按值征税 s%<eD  
ad valorem duty system 从价税制 [l,Ei?  
ad valorem fee 从价费 \7CGUB>L  
ad valorem tariff 从价关税 B^g ?=|{  
additional allowance 额外免税额 h@a+NE8  
additional amount for unexpired risk 未过期风险的额外款额 E*+{t~  
additional assessable profit 补加应评税利润 yn#X;ja-  
additional assessment 补加评税 j_Yp>=+[  
additional commitment 额外承担 5LOo8xN  
additional commitment vote 额外承担拨款 ocs+d\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ynbuN x*  
additional dependent parent allowance 供养父母额外免税额 AM!G1^c  
additional provision 额外拨款 ~?(N  
additional stamp duty 附加印花税 rS;Dmm  
additional tax 补加税罚款;补加税款 Fi0GknQ+  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 i-6 Z"b{  
adjudged bankrupt 被裁定破产 ~c\e'&sc;  
adjudicated bankrupt 裁定破产人 Qjb:WC7he  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 .0es 3Rj  
adjudication of bankruptcy 裁定破产;宣告破产 )= =Jfn y  
adjudication of insolvency 裁定无力偿还债务 ?!+MM&c-n  
adjusted actual 经调整的实数;调整后的实数 [UH||qW  
adjusted current assets 经调整的流动资产;调整后的流动资产 0\eIQp  
adjusted figure 经调整的数字;调整后的数额 wp&=$Aa)'  
adjusted liabilities 经调整的负债;调整后的负债 ?"g!  
adjusted loss 经调整的亏损;调整后的亏损 +llR204  
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 !jTcsN%  
adjusted profit 经调整的利润;调整后的利润 S_Wrw z  
adjusted surplus 经调整的盈余额;调整后的盈余额 , N)/w1?I  
adjusted value 经调整的价值;调整后的价值 @H=:)* ;  
adjustment 调整;修订;理算〔保险〕 :5{wf Am  
adjustment centre 调剂中心 <[-nF"Q  
adjustment lag 调整过程的时间差距;调整时差 pS:4CNI{  
adjustment mechanism 调整机制 2 O%`G+\)  
adjustment of loss 亏损调整 *6 >.!&  
adjustment process 调整过程;调整程序 >G%o,9i  
adjustment range 调整幅度 76`8=!]R  
administered exchange rate 受管制汇率 }9FSO9*&}  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .nVa[B |.  
administration expenses 行政费用 nR-YrR*k  
administration fee 手续费;行政费 -X"p:=;j  
administration in bankruptcy 破产管理 cH&J{WeZa  
administration order 遗产管理令 ,LnII  
administrator 管理人;遗产管理人 w9bbMx  
administrator of the estate 遗产管理人 k=jk`c{<[  
admission of debt 债项承认书 r8xv#r1  
admission of proof 接纳债权证明 h-[VH%  
advance 放贷款项;垫付款项;预支款项;预付款项 y2^Y/)   
advance account 暂支帐目;预付款帐户 jWrj?DV,2N  
advance compensation 预付补偿金 qHrc9fB  
advance from shareholder 股东垫款 ;'cN<x)% |  
advance pending reimbursement 预支以待日后付还 6}FP  
advanced economy 先进经济体系 Jt}Bpg!J  
advancement 预付;预付财产 85LAY aw  
advances warrant 垫款令 MB~=f[cUnd  
advancing 贷出  A|<jX}  
adverse balance 逆差 t&AFU t\c  
adverse exchange 逆汇 VT\F]Oa#  
advertisement addressed to shareholders 在报章刊登的致股东通告 fR(d  
advice for collection 托收通知书 uc){+'[  
advice of drawing 提款通知书;汇票通知书 ?M\{&mlF  
advice of payment 付款通知 a m|F?|1  
Advisory Committee [Securities and Futures Commission] 73/P&hT  
谘询委员会〔证券及期货事务监察委员会〕 AHXSt  
Advisory Committee on Diversification 经济多元化谘询委员会 LhA/xf  
affidavit 誓章;遗产申报誓章 v]B3m  
affidavit of no receipt 述明无收款的誓章 75XJL;W #  
affiliate 联号;联营公司;附属公司 kH G"XTL  
affiliated company 附属公司;联号;联营公司 d^{RQ   
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^rifRY-,yO  
affordability 负担能力 xe^Gs]fm  
African Development Bank [AfDB] 非洲开发银行 ,X`)ct  
after-acquired property 事后取得的财产 6">+ ~ G  
after-hours dealing 市后交易 hHV";bk  
after-tax profit 税后盈利;税后利润;税后溢利 e,W%uH>X  
agency agreement 代理协议 hpO`]  
agency expenses 代理机构的开支 o!kbK#k  
agency fee 代理费 ~f$|HP}  
Agency Law 《代理法》 t.xxSU5~%  
agent 代理人;承销人 n[lJLm^(_C  
agent of company 公司代理人 ^\4h<M  
agent's fee 代理人费;经纪费 z=q3Zo  
aggregate 总计;总数;总体数字 iO|se:LY<  
aggregate amount 总款额;总额 hoK>~:;  
aggregate assets and liabilities 总体资产与负债 v>Q #B  
aggregate at constant price 按固定价格计算的总体数字 \1D<!k\S  
aggregate demand 总需求 ~a ]+#D  
aggregate gross position 总持仓量 w9< R#y[A  
aggregate limit 总限额 &L'Dqew,*  
aggregate of salaries tax 合计薪俸税 l1BtI_7p  
aggregate performance 总体表现;总体业绩  : y%d  
aggregate supply 总体供应 #h` V>;  
aggregate surplus 总盈余 ,-8"R`UI8  
aggregate total 整体总额 DtXrWS/  
aggregate value 总值;合计价值 '>-gi}z7  
aggregated basis 合计基准 bk;?9%TW  
aggregated net chargeable income 合计应课税入息实额 H[,i{dD  
aggregation 合并计算;合计;总和 f4 P8Oz  
aggregation of incomes of husband and wife 夫妇入息合并计算 TQpfQ  
aggregation of property 财产的总和 ' aq!^!z  
agio 差价;贴水 $u]jy0X<Y;  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 C~2F9Pg  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment haK3?A,"_A  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 gG<~-8uQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment M2OIBH4!  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 _>(^tCo  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <>y;.@}Q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 itBwCIjG  
agreement for a settlement 授产协议 -GhP9; d  
agreement for assignment 转让协议 [q?<Qe  
agreement for sale 售卖协议;买卖协议 5:Z0Pt  
agreement for sale and purchase 买卖协议 ;z}i-cNae  
agreement for the payment of interest 支付利息协议 B +\3-q  
agreement for the repayment of money 还款协议 o<BOYrS  
agreement of reinsurance 再保险协议 ?!A7rb/tj  
Agricultural Bank of China 中国农业银行 YIoQL}pX  
air passenger departure tax 飞机乘客离境税 GpY"f c%  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 e7Xeo+/  
airport tax 机场税 6#7Lm) g8  
alcohol duty 酒精税 ,(d) Qg  
alienation 让与;让渡;转让 Wbr|_W  
alimony 生活费;赡养费 !t$'AoVBq  
All Ordinaries Index [AOI] 所有普通股指数 2Rw&C6("w  
all risks 全险;综合险 sFT.Oxg<  
All Sales Record for Stock Market 《股票市场成交报告》 \<JSkr[h!"  
Allied Capital Resources Limited 新联财务有限公司 FGigbtj`  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 8i>ZY  
allocation letter 拨款信件 R!\_rc1/  
allocation of fund 分配款项;预留款项 vK|E>nL  
allocation of profit 利润分配;溢利分配 8@i7pBl@  
allocation warrant 拨款令 xjfV?B'Y}V  
allotment 分配;配股 Qu?R8+"KS  
allotment notice 股份配售通知;配股通知 %7zuQ \w  
allotment of shares 股份分配 _}lZ,L(w  
allowable 可获宽免;免税的 {C=NUK%?  
allowable business loss 可扣除的营业亏损 ] o*#t  
allowable expenses 可扣税的支出 BLfTsNzmt  
allowance 免税额;津贴;备抵;准备金 0^I|u t4  
allowance for debts 债项的免税额 C7lH]`W|/  
allowance for depreciation by wear and tear 耗损折旧免税额 i2E )P x  
allowance for funeral expenses 殡殓费的免税额 ehzM) uK  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ]R h#g5X  
allowance for repairs and outgoings 修葺及支出方面的免税额 |=Eo?Q_  
allowance to debtor 给债务人的津贴 (G zb  
alteration of capital 资本更改 "6MVvpy"  
alternate trustee 候补受托人 QdT}wkX  
amalgamation 合并 CR8/Ke  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 1"zDin!A  
ambit of charges 征税范围;收费范围 _4"mAPt  
amended valuation 经修订的估值 }Lc-7[/  
American Commodities Exchange 美国商品交易所 nzd2zY>V  
American Express Bank Limited 美国运通银行 Wk~W Ozr}^  
American Stock Exchange 美国证券交易所 0h#l JS*  
amortization 摊销 _ky,;9G]  
amount due from banks 存放银行同业的款项 5]KW^sL  
amount due from banks abroad 存放海外银行同业的款项 |^:cG4e  
amount due from holding companies 控股公司欠款 .AR#&mL9  
amount due from local banks 存放本港银行同业的款项 d4u})  
amount due to banks 银行同业的存款 t2/#&J]  
amount due to banks abroad 海外银行同业的存款 lD)%s!  
amount due to holding companies 控股公司存款 #p P[xE"Y  
amount due to local banks 本港银行同业的存款 R)_%i<nq\  
amount due to outport banks 外埠银行同业的存款 *w^C"^*  
amount for note issue 发行纸币的款额 PmkR3<=leg  
amount of bond 担保契据的款额 \Jx04[=  
amount of consideration 代价款额 )WRLBFi3  
amount of contribution 供款数额 "'c A2~  
amount of indebtedness 负债款额 X iS1\*  
amount of principal of the loan 贷款本金额 f,h J~  
amount of rates chargeable 应征差饷数额 h].<t&  
amount of share capital 股本额 "$#xK|t  
amount of sums assured 承保款额 @Z*W  
amount of variation 变动幅度 Dd'm U  
amount of vote 拨款数额 pWy=W&0~qf  
amount payable 应付款额 WKC.$[ T=  
amount receivable 应收款额 /(u}KMR!f  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所  f\]sz?KY  
analysis 分析 "@%7-nu  
ancillary risk 附属风险 0H6(EzN  
annual account 周年帐目;周年帐目报表;年度决算;年结 LxYrl-  
annual accounting date 年结日期 }SX,^|eN  
annual allowance 每年免税额;年积金;年度津贴;年津 ?u{~>  
annual balance 年度余额 F<n3  
annual disposable income 每年可动用收入 p`b"-[93  
annual estimates 周年预算 8$")%_1]  
annual fee 年费 -e_hrCW&9  
annual general meeting 周年大会 zz+$=(T:M  
annual growth rate 年增率;每年增长率 KC/=TSSXd.  
annual long-term supplement 长期个案每年补助金 -m)X]]~C  
annual pensionable emolument 可供计算退休金的年薪 r[2ILe  
annual report 年报 }Ga\wV  
Annual Report on the Consumer Price Index 《消费物价指数年报》 gRCdY8GH  
annual return 周年报表;周年申报表;每年报税表格 CnpV:>V=  
Annual Return Rules 《周年报表规则》 d ^^bke$~  
annual review of consumer prices 每年消费物价回顾 C`$n[kCJ  
annual roll-forward basis 逐年延展方式 l n{e1':$"  
annual salary 年薪 8K.R=  
annual statement 年度报表;年度决算表 Id_2PkIN$~  
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 r"C  
annuitant 年金受益人 ~D<IB#C  
annuity 年金 QN #U)wn:  
annuity contract 年金合约 J3e96t~u  
annuity on human life 人寿年金 N*"p|yhd]  
antecedent debt 先前的债项 '10oK {m$  
ante-dated cheque 倒填日期支票 j}%ja_9S  
anticipated expenditure 预期开支 0xxg|;h.,g  
anticipated net profit 预期纯利 d6'{rje(  
anticipated revenue 预期收入 c9HrMgW  
anti-inflation measure 反通货膨胀措施 *AG#316  
anti-inflationary stance 反通货膨胀立场 <oR a3Gi(%  
apparent deficit 表面赤字 k[bD\'  
apparent financial solvency 表面偿债能力 &,}j #3<  
apparent partner 表面合伙人 JW{rA6?   
application for personal assessment 个人入息课税申请书 q)Lu_6 mg  
application of fund 资金应用 3Ndq>  
application to release as liquidator and to destruct the books of accounts and documents WlB  
申请免除清盘人职务及毁灭帐簿与文件 b<a4'M  
appointed actuary 委任精算师 (pY 7J  
appointed auditor 委任核数师;委任审计师 @Fluc,Il  
appointed trustee 委任的受托人 + ,%&e  
appointer 委任人 B|R@5mjm  
apportioned pro rata 按比例分摊 ZjgsR|i  
apportionment 分配;分摊 I%r{]-Obr-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 +b.g$CRr  
apportionment formula 分摊方程式 T^Y([23  
apportionment of estate duty 遗产税的分摊 [h^2Y&Au5  
appraisal 估价;评估 ySx>L uY#3  
appreciable growth 可观增长 G~Hzec{#tg  
appreciable impact 显着影响 "]"|"0#i  
appreciable increase 可观增长 |bq$xp  
appreciation 增值;升值 v9:9E|,U+  
appreciation against other currencies 相对其他货币升值 IEXt:  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 '9S8}q  
appreciation tax 增值税 UELy"z R  
appropriation 拨款;拨用;拨付 x,rlrxI  
appropriation account 拨款帐目 01}C^iD  
Appropriation Bill 拨款法案 Q~OxH'>>(  
appropriation-in-aid system 补助拨款办法 qCljo5Tq'  
approved assets 核准资产 >d,jKlh^.%  
approved basket stock 认可一篮子证券 v16 JgycM  
approved budget 核准预算 6A>dhU  
approved charitable donation 认可慈善捐款 3  ^>l\,  
approved charitable institution 认可慈善机构 <QA6/Ef7  
approved currency 核准货币;认可货币 b:Wm8pp?  
approved estimates 核准预算 xCg52zkH#  
approved estimates of expenditure 核准开支预算 ox(j^x]NC  
approved overseas insurer 核准海外保险人 <}E!w_yi  
approved overseas trust company 核准海外信托公司 d/ARm-D  
approved pooled investment fund 核准汇集投资基金 eZSNNgD<:  
approved provident fund scheme 认可公积金计划 =osv3>&q  
approved provision 核准拨款 e7m*rh%5>  
approved redeemable share 核准可赎回股份 JTr vnA  
approved regional stock 认可地区性证券 P+s !|7'  
approved retirement scheme 认可退休金计划 nSW=LjrO~<  
approved subordinated loan 核准附属贷款 yUZb #%n  
arbitrage 套戥;套汇;套利 O!P H&;H  
arbitrageur 套戥者;套汇者 ~Lm$i6E <  
arbitrary amount 临时款项 :<hXH^n  
arrangement 措施;安排;协定 F @mQQ  
arrears 欠款 t; 4]cg:_  
arrears of pay 欠付薪酬 ?)kGA$m#  
arrears of revenue 逾期未收税款;逾期未收的帐项 _I)U%? V+  
articles of association 组织章程;组织细则;组织章程细则 {4G%:09~J  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 =h0,?]z  
ascertainment of profit 确定利润 <~6h|F8  
"Asia Clear" “亚洲结算系统” cl]Mi "3_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5_- (<B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 v*r7Zz6l  
Asian Development Fund [ADF] 亚洲发展基金 ToJ$A`_!`  
Asian dollar bond 亚洲美元债券 h-G)o[MA  
Asian dollar market 亚洲美元市场 YE|SKx@  
Asian dollar rate 亚洲美元利率 Tw""}|] g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G&i!Hs  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 (#Wu# F1;  
asked price 沽盘;喊价;索价;卖方报价 1DE1.1  
assessable income 应评税入息 $oj:e?8N  
assessable loss 应评税亏损 PmKeF}  
assessable profit 应评税利润 %>~sJ0  
assessable value 应评税值 4kBaB  
assessed profit 估定利润 2 lj'"nm  
assessed value 经评估价值 i.3= !6z  
assessment 评税;评定;估价;评税单 (-ufBYO6  
assessment number 评税编号;估价编号 F<qz[,]|-j  
assessment of additional tax 补加税评税 %k;|\%B`  
assessment of performance 业绩评估;实绩评价 (Tn- >).AO  
Assessor 评税主任 0w)^)  
asset price bubbles 资产价格泡沫 l:j4Ft 8  
asset-backed securities 具资产保证的证券 M_"L9^^>N  
assets accretion 资产增值 q1Q L@Ax  
assets and liabilities 资产与负债 \P.I)n`8 y  
assets betterment statement 资产递增表;资产改进表 X~lVVBO  
assets lending 实物放款;有抵押贷款 h|,:e;>}  
assets of the company passing on the death 死者去世时转移的公司资产 6LalW5I  
assets pledged as security for liabilities 用作负债抵押的资产 BI3@|,._N  
assets portfolio 资产投资组合 Lv| q  
assets price 资产价格 N"]q='t  
assets quality 资产质素 q35f&O;  
assets realization 资产变现 %Z):>'  
assets refinancing arrangement 资产再集资安排 /H8g(  
assets securitization 资产证券化 t m7^yn:  
assets situated outside Hong Kong 在香港以外地方的资产 CIb2J)qev  
assets stripping 削减资产;拆卖资产 ]ooIr Y8  
assets value 资产值 GBRa.;Kk  
assignee 承让人 R)QC)U  
assignment 转让;转让书;转让契 .(^ ,z&  
assignment of interest 权益转让 f33l$pOp  
assignment of letters patent and trade mark 专利证书及商标转让 - `p4-J!Fy  
assignment of property 物业转让;物业转让书 ] Hztb  
assignment right 转让权 L*&p !  
assignor 转让人 :I+Gu*0WD  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 I@yCTl uV$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 K i'Fn"  
associate member 附属会员 5@+,Xh,H|t  
associated body corporate 相联法人团体 ,N!o  
associated company 相联公司;联属公司 2E}*v5b,  
associated corporation 相联法团 P_*" dza  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <Bw^!.jAF  
公认会计师公会〔英国〕 X!9 B2w  
Association of Futures Exchange Brokers 香港期货经纪协会 #,":vr  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 j$?{\iXZ  
association of underwriters 承保人组织 C -\S/yd  
assumption of control 接管 ;<j0f~G`  
assurance 担保;保险;转易;转易书 y CVI\y\B  
assurance of interest 权益的转易 i*/Yz*<  
at 19XX price 按一九XX年价格计算 \$*7 >`k  
at a discount 按赔价计算;按贴水价格计算;打折扣 ]x(e&fyHB  
at a premium 按溢价计算;按升水价格计算  |8My42yf  
at call 通知付款;按通知 u~WVGjoQ  
at constant market price 按固定市价计算 5h Q E4/hH  
at constant price 按固定价格计算 TFkZpe;  
at cost 按成本计算 A Q'J9  
at current market price 按当时市价计算;按现时市价计算 (9Ux{@$o[  
at current price 按当时价格计算;按现时价格计算 _j< K=){  
at factor cost 按要素成本计算;按生产要素成本计算 G 8g<>d{j  
at money-of-the-day price 按付款当日价格计算 l'/R&`-n  
at or better 按指定或较佳价位〔买卖指令〕 ;/r1}tl+3>  
at par 按面值计算;平价 xKuRh}^K  
at sight 见票即付 8~J(](QA  
at the close 按收市盘 @zU6t|mhz  
at the opening 按开市盘 .J)I | '  
attestation 见证;见证条款 6W]9$n\"?  
at-the-money option 平价期权 ABD)}n=%c  
attorney 受权人;受托代表人 e?JW   
attornment 新拥有人承认书 NbgK@eV}+{  
attributable profit 可归属利润 i{`FmrPO~  
attributable share value 可归属股份价值 $a ]_w.@  
Auckland Stock Exchange 奥克兰证券交易所 JM x>][xD  
auction 拍卖 pe]A5\4c  
auctioneer 拍卖商 n1ly y0%u  
audit 审计;核数 G9xmmc  
Audit Commission 审计署 :6vm+5!  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 4^WpS/#4  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 @mw5~+  
audit review 帐目审查 [AYOYENp-  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 k1{K*O$e  
audited account 审计帐目;经审计的帐目 wt!nMQ  
audited annual account 经审计的周年帐目 /s@oZ{h  
audited balance sheet 经审计的资产负债表 aMWmLpv4'  
auditor 核数师;核数主任;审计师 "alyfyBu'M  
auditor's certificate 核数师证明书;审计师证明书 x4;"!Kq\  
auditor's report 核数师报告;审计师报告 ?[g=F <r  
Aussie bond 澳元债券 "Zl5<  
austerity budget 紧缩预算 bdC8zDD  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M>~Drul  
Australia All Ordinaries Index 澳洲所有普通股票指数 UNom-  
Australian Dollar [AUD] 澳元 Ta(Y:*Ri  
Australian Options Market 澳大利亚期权市场 [d(U38BI  
Australian Securities Commission 澳洲证券事务监察委员会 nbm&wa[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 1FlX'[vh  
Australian Stock Exchange 澳大利亚证券交易所 U+:m4a  
Austrian Schilling [ATS] 奥地利先令 ]x RM&=)<  
authentication 认证;鉴证 \m(VdE  
authority to purchase 委托购买证;委购书 K{|p~B  
authorization 认可;核准;授权;授权书 2R;}y7{  
authorization by direction 指示授权 @D{KdyW  
authorization by instruction 指令授权 $c]fPt"i  
authorization by warrant 令状授权 D^l%{IG   
authorization of unit trust 单位信托的认可 $8 UUzk  
authorized agent 指定代理人 3Z5D)zuc  
authorized capital 法定资本 x3 q]I8q  
authorized clerk 出市员 %?}33yV  
authorized dealer 认可交易商 i~I%D%;  
authorized financial institution 认可财务机构 fVF2-Rh=  
authorized fund 认可基金 n>ULRgiT:o  
authorized fund house 获授权的基金公司;认可基金公司 WY?[,_4U  
authorized institution 认可机构 (.D~0a JU  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Si8pzd  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 }uJu>'1[G  
authorized insurer 获授权保险人;获认可承保人 *5%d XixN  
authorized investment 特准投资项目 =Je[c,&j$?  
authorized person 获授权人 tnH2sHby  
authorized representative 获授权代表 $*e2YQdLo  
authorized share capital 法定股本 `UD/}j@  
automated quotation system 自动报价系统 /|tJ6T1LrB  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] AK'[c+2[  
自动交易系统〔香港期货交易所有限公司〕 Fq |Ni$  
automatic adjustment mechanism 自动调整机制 B:'J `M"N  
automatic adjustment system 自动调整系统 41`n1:-]  
Automatic Clearing House 自动票据交换所 R=gb'  
automatic exchange rates accumulation system 自动化汇率累集系统 lR )67a  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕  .E`\MtA  
automatic teller machine [ATM] 自动柜员机 X:HacYqtC  
autopay 自动转帐 T ]t'39  
available assets 可用资产 ZA0mz 65  
available fiscal reserve 现存财政储备 vHyC;4'  
available profit 可用利润 zHA!%>%'  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 RRmz"j>  
average 平均;平均数;海损 O_ `VV*  
average basic salary 平均基本薪金 } Yb[   
average consumer expenditure 平均消费开支;一般消费开支 ^E;kgED5  
average cost 平均成本 U#lCj0iUt,  
average cost of land production 增辟土地平均成本 A P)L:7w'e  
average daily turnover 平均每日成交额 Bt@^+vH ~  
average daily wage rate 平均每日工资率 Q# ~Q=T'<  
average expenditure pattern 平均开支模式 _K]_ @Ivh  
average growth rate 平均增长率 C _'%N lJ'  
average net fixed assets 固定资产平均净值 .+PI}[g  
average of relatives 相对价格平均数 u+Y\6~=+  
average price 平均价格 %|auAq&w  
average propensity to consume 平均消费倾向;一般消费倾向 fObg3S92  
average propensity to save 平均储蓄倾向;一般储蓄倾向 v- 2:(I V  
average rate 平均率 nV"~-On  
average revenue 平均收入;平均收益 e>6y%v;  
average stock 平均库存;平均存货 dBYmiF!+  
average yearly rent 平均年租 wjH zE  
avoidance of double taxation 避免双重课税 g%sluT[#  
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 gwLf'  
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