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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: r*<)QP^B~  
A share A股;甲类股份 pS vDH-  
abatement of tax 减税;减扣免税额 RuDn1h#u{  
ABN AMRO Bank N.V. 荷兰银行 .WA(X5  
above-the-line expenditure 线上项目支出;经常预算支出 A {lzQO  
above-the-line receipt 线上项目收入;经常预算收入 7nB@U$]-Sz  
ABSA Asia Limited 南非联合亚洲有限公司 =jjUwcl  
absolute change 绝对数值变更 nmp(%;<exN  
absolute expenditure 实际开支 6|3$43J,F  
absolute guideline figure 绝对准则数字 /j!?qID  
absolute interest 绝对权益 QA\eXnR  
absolute order of discharge 绝对破产解除令 2/f:VB?<T  
absolute profit margin 绝对利润幅度 gT*0WgB  
absolute value 实值;绝对值 CZv.$H"lW  
absolutely vested interest 绝对既得权益  ] L4B  
absorbed cost 已吸收成本;已分摊成本 j8?z@iG  
absorption 吸收;分摊;合并 4lH$BIAW  
absorption rate 吸收率;摊配率;分摊率 dIe-z7x  
ACB Finance Limited 亚洲商业财务有限公司 O.e^? ysp/  
acceptable form of reciprocity 合理的互惠条件 YbF}(iM  
acceptable rate 适当利率;适当汇率 ~sk;6e)(2  
acceptance agreement 承兑协议 ]Qe;+p9vU  
acceptance for honour 参加承兑  B\1F  
acceptor 承兑人;接受人;受票人 _H(m4~ M  
acceptor for honour 参加承兑人 -Y%#z'^-  
accident insurance 意外保险 {XiBRs e  
Accident Insurance Association of Hong Kong 香港意外保险公会 ncf=S(G+  
accident insurance scheme 意外保险计划 )s(J8J[b*L  
accident year basis 意外年度基准 ,Khhu%$  
accommodation 通融;贷款 vr2tIKvpn  
accommodation bill 通融票据;空头票据 6,)!\1k  
accommodation party 汇票代发人 y% =nhV  
account balance 帐户余额;帐户结余 6*Jd8Bva\o  
account book 帐簿 oX@nWQBc_  
account collected in advance 预收款项 utKtxLX"  
account current book 往来帐簿 cAIMt]_  
account of after-acquired property 事后取得的财产报告 e~jw YImA  
account of defaulter 拖欠帐目 }OgzSnR  
account payable 应付帐款 :)X?ML?  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q^4j  
account receivable 应收帐款 Zso&.IATng  
account receivable report 应收帐款报表 qlmz@kTb  
account statement 结单;帐单;会计财务报表 iD#HB o  
account title 帐户名称;会计科目 C"_f3[Z  
accountant's report 会计师报告 8P.UB{QNe  
Accountant's Report Rules 会计师报告规则 X6%w6%su5  
accounting and auditing procedure 会计与审计程序;会计与核数程序 v;AMx-_WH  
Accounting Arrangements 《会计安排》 ]W3D4Swq  
accounting basis 会计基础 kxp$Nnk  
accounting by Official Receiver 破产管理署署长呈交的帐目 'CsD[<  
Accounting Circular 《会计通告》 Q3,`'[ F  
accounting class 会计类别 U8kH'OD  
accounting date 记帐日期;会计结算日期 _In[Z?P}  
accounting for money 款项核算 6?Ul)'  
Accounting Officer 会计主任 *`[dC,+`.  
accounting period 会计报告期;会计期 Px5ArSS  
accounting policy 会计政策;会计方针 My0h9'K  
accounting practice 会计惯例 ~` v 7  
accounting principle 会计准则 @kC>+4s!  
accounting record 会计记录 l j*ELy  
accounting report 会计报告 <n< @ O5  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 fRC(Yyx  
Accounting Society of China 中国会计学会 gsd9QW  
accounting statement 会计报表 ja*k\w{U'  
accounting system 会计制度;会计系统 tJo,^fdfv  
accounting transaction 会计事项;帐务交易  `W< 7.  
accounting treatment 会计处理 &-W5 T?Sl  
accounting year 会计年度 2f ]CnD0$  
accretion 增值;添加 w~@.&  
accrual 应计项目;应累算数目 3/mVdU?U  
accrual basis 应计制;权责发生制 o-2FGM`*VB  
accrual basis accounting 应计制会计;权责发生制会计 4 F~e3  
accrue 应累算;应计 Oi+(`  
accrued benefit 应累算利益 \dSMF,E  
accrued charges 应计费用 :D6"h[7  
accrued cumulative preference share dividend 应累算的累积优先股股息 `X]TIMc:Ad  
accrued expenses 应累算费用 aG;6^$H~  
accrued interest payable 应付利息;应计未付利息 |xy r6gY  
accrued interest receivable 应收利息;应计未收利息 K[Bq,nPo  
accrued right 累算权益 pZp|F  
accruing profit 应累算的利润 X~t]qT  
accumulated fiscal reserve 累积财政储备 XH&Fn+  
accumulated profit 累积利润;滚存溢利 3>qUYxG8  
accumulated reserve 累积储备 VQF!|*#  
accumulation of surplus income 累积收益盈余 jca7Cx`sm  
acquired assets 既得资产 &n+3^JNl  
acquisition 收购;购置;取得 "| w..%Wc  
acquisition cost 购置成本 0o2o]{rM{2  
acquisition expenses 购置费用 j J6Yz  
acquisition of 100% interest 收购全部股权 @sv==|h  
acquisition of control 取得控制权 J8I_tF6  
acquisition of fixed assets 购置固定资产 |4//%Ll/  
acquisition of shell “买壳” g9(zJ  
acquisition price 收购价 JViglO1\  
act of God 天灾 0 ;kcSz  
acting partner 执事合伙人 Z)Y--`*  
active market 买卖活跃的市场;交投畅旺的市场;旺市 *F/uAI^)  
active partner 积极参与的合伙人 c(Zar&z,E  
active trading 交投活跃 ]bCeJE.+)  
actual circulation 实际流通 cn#JO^8  
actual cost 实际成本 jV)!9+H#  
actual expenditure 实际开支;实际支出 ! )$ PD@  
actual income 实际入息;实际收入;实际收益 V0+D{|thh6  
actual market 现货市场 f)hs>F  
actual price 现货价;实际价格 flp<QT  
actual profit 实际利润 gv$6\1  
actual quotation 实盘;实际价位;实际报价 V_jVVy30Ji  
actual year basis 按实际年度计算 aCzdYv\}&  
actuals 实货 &RP!9{F<  
actuarial investigation 精算调查 <y1V2Np  
actuarial principle 精算原则 LcCb[r  
actuarial report 精算师报告 4q o4g+  
Actuarial Society of Hong Kong 香港精算学会 9'F-D  
actuarial valuation 精算师估值 6dQa|ACX_  
actuary 精算师 7qSlqA<Hs  
ad referendum agreement 暂定协议;有待覆核的协定 Dt?O_Bdv[  
ad valorem duty 从价税;按值征税 6#VG,'e3  
ad valorem duty system 从价税制 Okm&b g  
ad valorem fee 从价费 GgkljF@{}  
ad valorem tariff 从价关税 e&Z}struE  
additional allowance 额外免税额 U*F|Z4{W  
additional amount for unexpired risk 未过期风险的额外款额 INSI$tA~  
additional assessable profit 补加应评税利润 -\:#z4Tc  
additional assessment 补加评税 33x3zEUt6  
additional commitment 额外承担 H pXMPHd  
additional commitment vote 额外承担拨款 CK[2duf^~  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z0T{1YEJ  
additional dependent parent allowance 供养父母额外免税额 d!/@+i  
additional provision 额外拨款 FrD.{(/~  
additional stamp duty 附加印花税 f 'aQ T  
additional tax 补加税罚款;补加税款 ']^e,9=Q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G|FF  
adjudged bankrupt 被裁定破产 8;9GM^L  
adjudicated bankrupt 裁定破产人 n's3!HQY[  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b9%}< w  
adjudication of bankruptcy 裁定破产;宣告破产 Pm; /Ua  
adjudication of insolvency 裁定无力偿还债务 5(bG  
adjusted actual 经调整的实数;调整后的实数 ,GEMc a,`  
adjusted current assets 经调整的流动资产;调整后的流动资产 Ti`<,TA54  
adjusted figure 经调整的数字;调整后的数额 GXB4&Q!C  
adjusted liabilities 经调整的负债;调整后的负债 RL/~E xYC  
adjusted loss 经调整的亏损;调整后的亏损 BX$t |t;!m  
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 |`T3H5X>  
adjusted profit 经调整的利润;调整后的利润 bep}|8,#u  
adjusted surplus 经调整的盈余额;调整后的盈余额 p#~' xq  
adjusted value 经调整的价值;调整后的价值 m&o}qzC'y  
adjustment 调整;修订;理算〔保险〕 mLX1w)=r  
adjustment centre 调剂中心 VpSk.WY/ e  
adjustment lag 调整过程的时间差距;调整时差 }CZ,WJz=  
adjustment mechanism 调整机制 UN_f2  
adjustment of loss 亏损调整 <b"ynoM.A  
adjustment process 调整过程;调整程序 P;0tI;  
adjustment range 调整幅度 1) V,>)Ak  
administered exchange rate 受管制汇率 Y'"2s~_ Z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 h-hU=I8  
administration expenses 行政费用 =MO2M~e!  
administration fee 手续费;行政费 FV^CSaN[R  
administration in bankruptcy 破产管理 J411bIxD+q  
administration order 遗产管理令 o+{}O_r  
administrator 管理人;遗产管理人 ?cdSZ'49[  
administrator of the estate 遗产管理人 ep<Ad  
admission of debt 债项承认书 vai.",b=n6  
admission of proof 接纳债权证明 {;^boo q  
advance 放贷款项;垫付款项;预支款项;预付款项 Us.yKAHPV  
advance account 暂支帐目;预付款帐户 `Yp\.K z  
advance compensation 预付补偿金 HRi~TZ?\  
advance from shareholder 股东垫款 $+Ke$fq.>  
advance pending reimbursement 预支以待日后付还 0$l=ME(  
advanced economy 先进经济体系 `*PVFm>  
advancement 预付;预付财产 FW&P`Iu  
advances warrant 垫款令 g.aNITjP  
advancing 贷出 EAo7(d@  
adverse balance 逆差 VHVU*6_w  
adverse exchange 逆汇 <K:?<F  
advertisement addressed to shareholders 在报章刊登的致股东通告 b6_*ljM  
advice for collection 托收通知书 |#R;pEn  
advice of drawing 提款通知书;汇票通知书 DrbjqQL+.  
advice of payment 付款通知 =N01!?{  
Advisory Committee [Securities and Futures Commission] ~!~VC)a*  
谘询委员会〔证券及期货事务监察委员会〕 k6rX/ocu  
Advisory Committee on Diversification 经济多元化谘询委员会 * JGm  
affidavit 誓章;遗产申报誓章 iQ*JU2;7 t  
affidavit of no receipt 述明无收款的誓章 l;U9dO}/[  
affiliate 联号;联营公司;附属公司 wE3^6  
affiliated company 附属公司;联号;联营公司 ba|x?kz  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )/2* <jr  
affordability 负担能力 R0+v5E  
African Development Bank [AfDB] 非洲开发银行 AC,$(E  
after-acquired property 事后取得的财产 4?M= ?K0  
after-hours dealing 市后交易 O; EI&  
after-tax profit 税后盈利;税后利润;税后溢利 94I8~Jj4  
agency agreement 代理协议 //KTEAYyy#  
agency expenses 代理机构的开支 !.iu_xJ  
agency fee 代理费 N'Va&"&73>  
Agency Law 《代理法》 _6THyj$f  
agent 代理人;承销人 K2nq2Gbn  
agent of company 公司代理人 Cca( oV  
agent's fee 代理人费;经纪费 N J:]jd  
aggregate 总计;总数;总体数字 k#`.!yI,  
aggregate amount 总款额;总额 7M}T^LC  
aggregate assets and liabilities 总体资产与负债 (rFY8oHD  
aggregate at constant price 按固定价格计算的总体数字 CU6rw+Vax  
aggregate demand 总需求 aW %ulZ  
aggregate gross position 总持仓量 %Z&[wU~  
aggregate limit 总限额 NFY,$  
aggregate of salaries tax 合计薪俸税 KXcG;b[7n  
aggregate performance 总体表现;总体业绩 K]zBPfx  
aggregate supply 总体供应 FB@c +*1  
aggregate surplus 总盈余 gqNd@tYI  
aggregate total 整体总额 ?PiJ7|  
aggregate value 总值;合计价值 VZYd CZ&l7  
aggregated basis 合计基准 a}#[mw@m=  
aggregated net chargeable income 合计应课税入息实额 Eag->mw/~  
aggregation 合并计算;合计;总和 KJ,{w?p~ )  
aggregation of incomes of husband and wife 夫妇入息合并计算 S+|aCRS  
aggregation of property 财产的总和 L':;Vv~-  
agio 差价;贴水 7~cN  
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》 9cFFQM|o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment IkH]W!_+  
《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》 &GwBxJ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment R`G%eG)+  
《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》 :<gmgI  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment .Xo, BEjE/  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ywmx6q4MFL  
agreement for a settlement 授产协议 ^Ot+,l)  
agreement for assignment 转让协议 7u,56V?X  
agreement for sale 售卖协议;买卖协议 ;M8N%  
agreement for sale and purchase 买卖协议 sq*R)cZ  
agreement for the payment of interest 支付利息协议 Ts:dnGR5  
agreement for the repayment of money 还款协议 $J[h(>-X  
agreement of reinsurance 再保险协议 RmO-".$yt  
Agricultural Bank of China 中国农业银行 1>b kVA  
air passenger departure tax 飞机乘客离境税 W>dS@;E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 )8ctNpQt  
airport tax 机场税 b'Z#RIb  
alcohol duty 酒精税 go6Hb>  
alienation 让与;让渡;转让 y&lj+j  
alimony 生活费;赡养费 ,nMLua\  
All Ordinaries Index [AOI] 所有普通股指数 P^v`5v  
all risks 全险;综合险 .,l ?z  
All Sales Record for Stock Market 《股票市场成交报告》 !fwLC"QC  
Allied Capital Resources Limited 新联财务有限公司 Xo(K*eIN  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 &xr?yd  
allocation letter 拨款信件 )Be}Ev#)Zx  
allocation of fund 分配款项;预留款项 6h}f^eJ:K,  
allocation of profit 利润分配;溢利分配 : i3-7k  
allocation warrant 拨款令 LB? evewu  
allotment 分配;配股 T'\ lntN  
allotment notice 股份配售通知;配股通知 (o{QSk\  
allotment of shares 股份分配 vb9G_Pfz  
allowable 可获宽免;免税的 .zlUN0oe  
allowable business loss 可扣除的营业亏损 N-3w)23*:  
allowable expenses 可扣税的支出 h_?D%b~5  
allowance 免税额;津贴;备抵;准备金 7R<<}dA]  
allowance for debts 债项的免税额 |=l;UqB  
allowance for depreciation by wear and tear 耗损折旧免税额 -DX|[70  
allowance for funeral expenses 殡殓费的免税额 >T.U\,om7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 e.\d7_T+  
allowance for repairs and outgoings 修葺及支出方面的免税额 H h$D:ZO  
allowance to debtor 给债务人的津贴 $"J+3mO  
alteration of capital 资本更改 fcr\XCG7U  
alternate trustee 候补受托人 {qx}f^WV  
amalgamation 合并 T$GhE  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 r4Pm i  
ambit of charges 征税范围;收费范围 3?Bq((  
amended valuation 经修订的估值 cliP+#  
American Commodities Exchange 美国商品交易所 n1DD+@  
American Express Bank Limited 美国运通银行 j?/T7a^  
American Stock Exchange 美国证券交易所 W)<us?5Ec5  
amortization 摊销 *M/3 1qI  
amount due from banks 存放银行同业的款项 FlD !?  
amount due from banks abroad 存放海外银行同业的款项 & @^|=>L  
amount due from holding companies 控股公司欠款 DDN#w<#  
amount due from local banks 存放本港银行同业的款项 \4~uop,Nb+  
amount due to banks 银行同业的存款 ff?:_q+.N  
amount due to banks abroad 海外银行同业的存款 65=i`!f  
amount due to holding companies 控股公司存款 oO$a4|&,  
amount due to local banks 本港银行同业的存款 H1 n`A#6?  
amount due to outport banks 外埠银行同业的存款 AmRppbj/wO  
amount for note issue 发行纸币的款额 pHni"i T  
amount of bond 担保契据的款额 z]=A3!H/Y  
amount of consideration 代价款额 PS`v3|d}}}  
amount of contribution 供款数额 (Pin9^`ALc  
amount of indebtedness 负债款额 %1@+pf/  
amount of principal of the loan 贷款本金额 GasIOPzK  
amount of rates chargeable 应征差饷数额 d;:+Xd`  
amount of share capital 股本额 )]n:y M  
amount of sums assured 承保款额 h/V0}|b  
amount of variation 变动幅度 o { \cCZ"  
amount of vote 拨款数额 d#vq+wR  
amount payable 应付款额 P`Anf_  
amount receivable 应收款额 a)Qx43mOS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 o9<jj>R;  
analysis 分析 _yJd@  
ancillary risk 附属风险 @/`b:sv&*  
annual account 周年帐目;周年帐目报表;年度决算;年结 /tJJ2 =%l  
annual accounting date 年结日期 Ca*^U-  
annual allowance 每年免税额;年积金;年度津贴;年津 #`<|W5  
annual balance 年度余额 QlSZr[^v  
annual disposable income 每年可动用收入 OY51~#BF  
annual estimates 周年预算 'd|_i6:y&  
annual fee 年费 PD:" SfV,G  
annual general meeting 周年大会 )e4nKh],  
annual growth rate 年增率;每年增长率 [FAoC3 k-h  
annual long-term supplement 长期个案每年补助金 kJlRdt2  
annual pensionable emolument 可供计算退休金的年薪 U"aFi  
annual report 年报 F4e<=R  
Annual Report on the Consumer Price Index 《消费物价指数年报》 EbY%:jR  
annual return 周年报表;周年申报表;每年报税表格 [|<|a3']|  
Annual Return Rules 《周年报表规则》 "DjD"?/b  
annual review of consumer prices 每年消费物价回顾 }PK8[N  
annual roll-forward basis 逐年延展方式 y_Bmd   
annual salary 年薪 g(,gg1mG  
annual statement 年度报表;年度决算表 %=]~5a9  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Cc]t*;nU_  
annuitant 年金受益人 g.s~Ph-G  
annuity 年金 o D*h@yL  
annuity contract 年金合约 71@V|$Dy  
annuity on human life 人寿年金 +smPR  
antecedent debt 先前的债项 +K; X$kB  
ante-dated cheque 倒填日期支票 teg LGp@_  
anticipated expenditure 预期开支 lmp0Ye|  
anticipated net profit 预期纯利 m mu{K$9}I  
anticipated revenue 预期收入 *t 3fbD  
anti-inflation measure 反通货膨胀措施 @L=xY[&{  
anti-inflationary stance 反通货膨胀立场 Zvk O#j  
apparent deficit 表面赤字 }Rt?p8p  
apparent financial solvency 表面偿债能力 <nvz*s  
apparent partner 表面合伙人 m.&z:`x[  
application for personal assessment 个人入息课税申请书 -$QzbRF5R  
application of fund 资金应用 ?r'rvu'/  
application to release as liquidator and to destruct the books of accounts and documents R}#?A%,*  
申请免除清盘人职务及毁灭帐簿与文件 3(}W=oI  
appointed actuary 委任精算师 mKvk6OC  
appointed auditor 委任核数师;委任审计师 -Z-|49I/mN  
appointed trustee 委任的受托人 a^@6hC>sr  
appointer 委任人 SYw>P1  
apportioned pro rata 按比例分摊 u1~H1 ]Ii  
apportionment 分配;分摊 KaauX m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 >TeTa l  
apportionment formula 分摊方程式 {3i.U028]  
apportionment of estate duty 遗产税的分摊 0AZ Vc  
appraisal 估价;评估 ido'<;4>  
appreciable growth 可观增长 H CZ#7Z  
appreciable impact 显着影响 Vge9AH:op  
appreciable increase 可观增长 jRm v~]  
appreciation 增值;升值 MIsjTKE  
appreciation against other currencies 相对其他货币升值 q#xoM1  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 "S,,BjL  
appreciation tax 增值税 >j4;{r+eQw  
appropriation 拨款;拨用;拨付 MQG(n+c  
appropriation account 拨款帐目 H]H*Ouu["e  
Appropriation Bill 拨款法案 _<+!  
appropriation-in-aid system 补助拨款办法 .Lr;{B  
approved assets 核准资产 x<>#G~-  
approved basket stock 认可一篮子证券 ]L"jt8E  
approved budget 核准预算 D2#3fM6  
approved charitable donation 认可慈善捐款 &_x:+{06  
approved charitable institution 认可慈善机构 \3"4;fM!i  
approved currency 核准货币;认可货币 }:])1!a  
approved estimates 核准预算 T[`o$j6  
approved estimates of expenditure 核准开支预算 Q;*TnVbJ  
approved overseas insurer 核准海外保险人 9G[!"eZ}  
approved overseas trust company 核准海外信托公司 U6t>UE6k  
approved pooled investment fund 核准汇集投资基金 rUc2'Ct  
approved provident fund scheme 认可公积金计划 P6!c-\  
approved provision 核准拨款 %d c=Q SL  
approved redeemable share 核准可赎回股份 +g(>]!swb  
approved regional stock 认可地区性证券 [d`J2^z}  
approved retirement scheme 认可退休金计划 ^a0{"|Lq  
approved subordinated loan 核准附属贷款 o+*YX!]#L  
arbitrage 套戥;套汇;套利 p`fUpARA!  
arbitrageur 套戥者;套汇者 F/tGk9v  
arbitrary amount 临时款项 AU -,  
arrangement 措施;安排;协定 A_tdtN<  
arrears 欠款 >=G;rs  
arrears of pay 欠付薪酬 &GGJ=c\  
arrears of revenue 逾期未收税款;逾期未收的帐项 eGkB#.+J!  
articles of association 组织章程;组织细则;组织章程细则 Sb+^~M  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 &xo_93  
ascertainment of profit 确定利润 $nUhM|It  
"Asia Clear" “亚洲结算系统” 5/F1|N4  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 @SjISZw_  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 &G\Vn,1v  
Asian Development Fund [ADF] 亚洲发展基金 X4_1kY;  
Asian dollar bond 亚洲美元债券 tg_xk+x  
Asian dollar market 亚洲美元市场 A(V,qw8  
Asian dollar rate 亚洲美元利率 n`8BE9h^  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 oCg|* c|+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 JfGU3d*c  
asked price 沽盘;喊价;索价;卖方报价 fd! bs*\X  
assessable income 应评税入息 s1.EE|h,5  
assessable loss 应评税亏损 ` $*I%oT;  
assessable profit 应评税利润 [3lAKI  
assessable value 应评税值 `d2 r5*<  
assessed profit 估定利润 %CV@FdB  
assessed value 经评估价值 4 3V {q  
assessment 评税;评定;估价;评税单 & Xm !i(i  
assessment number 评税编号;估价编号 >o9tlO)  
assessment of additional tax 补加税评税 mE=%+:o.  
assessment of performance 业绩评估;实绩评价 ? l/VCEZP  
Assessor 评税主任 [1nfSW  
asset price bubbles 资产价格泡沫 $ @g\wz  
asset-backed securities 具资产保证的证券 He vZ}.  
assets accretion 资产增值 a> qB k})  
assets and liabilities 资产与负债 [U'I3x,  
assets betterment statement 资产递增表;资产改进表 v7gs $'Q  
assets lending 实物放款;有抵押贷款 o9\J vJk  
assets of the company passing on the death 死者去世时转移的公司资产 ?*cr|G$r[  
assets pledged as security for liabilities 用作负债抵押的资产 v+Mi"ZAd  
assets portfolio 资产投资组合 hGh91c;4  
assets price 资产价格 l7 Pn5c  
assets quality 资产质素 N iw~0"-V  
assets realization 资产变现 "'U+T:S  
assets refinancing arrangement 资产再集资安排 N!!=9'fGF  
assets securitization 资产证券化 cZC%W!pT  
assets situated outside Hong Kong 在香港以外地方的资产 5QN~^  
assets stripping 削减资产;拆卖资产 3w!8PPl  
assets value 资产值 'tvX.aX2  
assignee 承让人 u#!QIQW  
assignment 转让;转让书;转让契 .3>`yL  
assignment of interest 权益转让 iOY: a  
assignment of letters patent and trade mark 专利证书及商标转让 uJ-Q]yQ  
assignment of property 物业转让;物业转让书 A\ARjSdb  
assignment right 转让权 '^B[Krs'Z`  
assignor 转让人 Cq8.^=}_  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 8! eYax   
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 [GQn1ZLc  
associate member 附属会员 i&mcM_g32  
associated body corporate 相联法人团体 USd7g Oq(  
associated company 相联公司;联属公司 +a3H1 tt~  
associated corporation 相联法团 jKr\mb  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] P^[eTR*?  
公认会计师公会〔英国〕 pLj[b4p9  
Association of Futures Exchange Brokers 香港期货经纪协会 o-I:p$B-  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 >|zMN$:  
association of underwriters 承保人组织 9Xl[AVs:M  
assumption of control 接管 sE^ee2]OI@  
assurance 担保;保险;转易;转易书 B 703{k  
assurance of interest 权益的转易 sU Er?TZ  
at 19XX price 按一九XX年价格计算 &_cH9zw@  
at a discount 按赔价计算;按贴水价格计算;打折扣 C(CwsdlP  
at a premium 按溢价计算;按升水价格计算 Gb!R>WY  
at call 通知付款;按通知 56w uk [)  
at constant market price 按固定市价计算 W {A4*{  
at constant price 按固定价格计算 J4?i\wD:  
at cost 按成本计算 M h"X9-Ot  
at current market price 按当时市价计算;按现时市价计算 \!LIqqX  
at current price 按当时价格计算;按现时价格计算 /U26IbJ  
at factor cost 按要素成本计算;按生产要素成本计算 )iX2r{  
at money-of-the-day price 按付款当日价格计算 U}T{r%9  
at or better 按指定或较佳价位〔买卖指令〕 moS0y?N  
at par 按面值计算;平价 QjOO^6Fh  
at sight 见票即付 tNoPpIu  
at the close 按收市盘 CiWz>HWH  
at the opening 按开市盘 S^s|/!>  
attestation 见证;见证条款 d! {]CZ"@  
at-the-money option 平价期权 %(&$CmS@  
attorney 受权人;受托代表人 CKI.\o  
attornment 新拥有人承认书 uM)#T*(  
attributable profit 可归属利润 Znw3P|>B  
attributable share value 可归属股份价值 5(5:5q.A/D  
Auckland Stock Exchange 奥克兰证券交易所 2nf<RE>  
auction 拍卖 IJ]rVty  
auctioneer 拍卖商 rMWJ  
audit 审计;核数 .Ht;xq  
Audit Commission 审计署 ,I6li7V  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^XX_ qC'1  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 :%_\!FvS  
audit review 帐目审查 Gsn$r(m{K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 p<[MU4  
audited account 审计帐目;经审计的帐目 ) >te|@}o  
audited annual account 经审计的周年帐目 j)ME%17  
audited balance sheet 经审计的资产负债表 R1$s1@3I|  
auditor 核数师;核数主任;审计师 E$.fAIt  
auditor's certificate 核数师证明书;审计师证明书 UpaF>,kM  
auditor's report 核数师报告;审计师报告 QUeuN?3X\  
Aussie bond 澳元债券 v]Fw~Y7l!  
austerity budget 紧缩预算 /q,vQ[ R/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 !He_f-eZ  
Australia All Ordinaries Index 澳洲所有普通股票指数 xv"v='  
Australian Dollar [AUD] 澳元 dBw7l}  
Australian Options Market 澳大利亚期权市场 |yl,7m/B-G  
Australian Securities Commission 澳洲证券事务监察委员会 ''dS {nQs  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 =MU(!`  
Australian Stock Exchange 澳大利亚证券交易所 %2wr%*h  
Austrian Schilling [ATS] 奥地利先令 H +' 6*akV  
authentication 认证;鉴证 ]"/SU6#4:  
authority to purchase 委托购买证;委购书 E+ctiVL  
authorization 认可;核准;授权;授权书 8eVy*h2:=  
authorization by direction 指示授权 gky+.EP.  
authorization by instruction 指令授权 _h+7 KK  
authorization by warrant 令状授权 J#W*,%8O  
authorization of unit trust 单位信托的认可 WeJ=]7T'L  
authorized agent 指定代理人 IwXWtVL  
authorized capital 法定资本 kXV;J$1  
authorized clerk 出市员 X1HEeJ|  
authorized dealer 认可交易商 7Kf  
authorized financial institution 认可财务机构 jW]"Um-]  
authorized fund 认可基金 Q6)?#7<jy  
authorized fund house 获授权的基金公司;认可基金公司 <Drm#2x!E  
authorized institution 认可机构 yg.o?eML  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 ~&?57Sw*m  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 N a$.VT  
authorized insurer 获授权保险人;获认可承保人 =r4sF!g  
authorized investment 特准投资项目 Mz.C`Z>o  
authorized person 获授权人 NH;e|8  
authorized representative 获授权代表 \ZM5J  
authorized share capital 法定股本 A9lw^.  
automated quotation system 自动报价系统 eC"k-a8j+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] up{0ehr  
自动交易系统〔香港期货交易所有限公司〕 4E2#krE%  
automatic adjustment mechanism 自动调整机制 Sg$\H  
automatic adjustment system 自动调整系统 jzJQ/ZFS  
Automatic Clearing House 自动票据交换所 Iprt ZqiL  
automatic exchange rates accumulation system 自动化汇率累集系统 AyWdJ<OU  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 7]} I  
automatic teller machine [ATM] 自动柜员机 A!,c@Kv 3  
autopay 自动转帐 i=L 86Ks  
available assets 可用资产 \q?^DI:`   
available fiscal reserve 现存财政储备 t>Ye*eR*`U  
available profit 可用利润 =;+gge!?bB  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 ^vxx]Hji  
average 平均;平均数;海损 MJh.)kd$  
average basic salary 平均基本薪金 t{>#)5Pqv  
average consumer expenditure 平均消费开支;一般消费开支 i}:hmy'  
average cost 平均成本 6fo\ z2  
average cost of land production 增辟土地平均成本 o{>4PZ}=g  
average daily turnover 平均每日成交额 c(uD kX  
average daily wage rate 平均每日工资率 %%|pJ%}Q>  
average expenditure pattern 平均开支模式 =/}Rnl+c  
average growth rate 平均增长率 e`co:HO`#  
average net fixed assets 固定资产平均净值 *v%gNq  
average of relatives 相对价格平均数 l9C `:g  
average price 平均价格 :-O$rm  
average propensity to consume 平均消费倾向;一般消费倾向 1$1>cuu  
average propensity to save 平均储蓄倾向;一般储蓄倾向 #q K.AZi  
average rate 平均率 \?oT.z5VG&  
average revenue 平均收入;平均收益 k>F!S`a&m  
average stock 平均库存;平均存货 q_6lD~~q^  
average yearly rent 平均年租 2<9K}Of  
avoidance of double taxation 避免双重课税 t #Kucde  
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 (&NLLrsio  
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