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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: lR3JyYY{X  
A share A股;甲类股份 nNcmL/(  
abatement of tax 减税;减扣免税额 / Hexv#3  
ABN AMRO Bank N.V. 荷兰银行 u )KtvC!  
above-the-line expenditure 线上项目支出;经常预算支出 |79n 1;+\?  
above-the-line receipt 线上项目收入;经常预算收入 lISu[{b?  
ABSA Asia Limited 南非联合亚洲有限公司 3EX41)u  
absolute change 绝对数值变更 S)*!jI  
absolute expenditure 实际开支 |I=\+P}s  
absolute guideline figure 绝对准则数字 )-d &XN7  
absolute interest 绝对权益 QfsTUAfR  
absolute order of discharge 绝对破产解除令 e[J0+ x#;r  
absolute profit margin 绝对利润幅度 -_~T;cj6  
absolute value 实值;绝对值 6Er%td)f  
absolutely vested interest 绝对既得权益 \:91BQP c  
absorbed cost 已吸收成本;已分摊成本 =]F15:%Z q  
absorption 吸收;分摊;合并 \B D'"  
absorption rate 吸收率;摊配率;分摊率 .p(~/MnO  
ACB Finance Limited 亚洲商业财务有限公司 =j!Ruy1  
acceptable form of reciprocity 合理的互惠条件  JS!  
acceptable rate 适当利率;适当汇率 I)F3sS45}  
acceptance agreement 承兑协议 #zc{N"!  
acceptance for honour 参加承兑 %-~T;_.  
acceptor 承兑人;接受人;受票人 ){XG%nC  
acceptor for honour 参加承兑人 $,B@yiie  
accident insurance 意外保险 Q2ky|  
Accident Insurance Association of Hong Kong 香港意外保险公会 oS_<;Fj  
accident insurance scheme 意外保险计划 .+hM1OF`x  
accident year basis 意外年度基准 r!J?Lc])8  
accommodation 通融;贷款 r2 o-/$  
accommodation bill 通融票据;空头票据 X8=s k  
accommodation party 汇票代发人 :1\QM'O  
account balance 帐户余额;帐户结余 WjvD C"  
account book 帐簿 EcW$'>^  
account collected in advance 预收款项 cakb.Q  
account current book 往来帐簿 ,-{ 2ai_  
account of after-acquired property 事后取得的财产报告 \%N | X  
account of defaulter 拖欠帐目 p*Hbc|?{Q&  
account payable 应付帐款 \~bE|jWbj  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 '1yy&QUZq  
account receivable 应收帐款 (@1*-4l  
account receivable report 应收帐款报表 hh>mX6A  
account statement 结单;帐单;会计财务报表 1?bX$$y l;  
account title 帐户名称;会计科目  *$o{+YP  
accountant's report 会计师报告 xYCX}bksh  
Accountant's Report Rules 会计师报告规则 N HL{.8L{  
accounting and auditing procedure 会计与审计程序;会计与核数程序 P(&9S`I  
Accounting Arrangements 《会计安排》 VwV`tKit  
accounting basis 会计基础 -964#>n[  
accounting by Official Receiver 破产管理署署长呈交的帐目 naoH685R4  
Accounting Circular 《会计通告》 Qs.g%  
accounting class 会计类别 -l` 1j6  
accounting date 记帐日期;会计结算日期 pn6!QpV5  
accounting for money 款项核算 ~wsD g[  
Accounting Officer 会计主任 P2;I0 !  
accounting period 会计报告期;会计期 A 9HJWKO  
accounting policy 会计政策;会计方针 7I_lTu(  
accounting practice 会计惯例 Y l1sAf/  
accounting principle 会计准则 RxVf:h'l  
accounting record 会计记录 vS|uN(a.P  
accounting report 会计报告 `* =Tf  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ZNvnVW<  
Accounting Society of China 中国会计学会 -] .Y";  
accounting statement 会计报表 `+/xA\X]  
accounting system 会计制度;会计系统 Ge]2g0  
accounting transaction 会计事项;帐务交易 -5 YvtL  
accounting treatment 会计处理 ) b vZ~t+^  
accounting year 会计年度 v"&Fj  
accretion 增值;添加 E)dV;1t  
accrual 应计项目;应累算数目 Y|iJO>_Uu=  
accrual basis 应计制;权责发生制 DdL0MGwX  
accrual basis accounting 应计制会计;权责发生制会计 BI,j/SRK  
accrue 应累算;应计 ~rX2oLw{&  
accrued benefit 应累算利益 a}+7MEUmZ/  
accrued charges 应计费用 =@d IM  
accrued cumulative preference share dividend 应累算的累积优先股股息 Cq,ox'kGl  
accrued expenses 应累算费用 YdK]%%  
accrued interest payable 应付利息;应计未付利息 PDnwaK   
accrued interest receivable 应收利息;应计未收利息 3./4] _p  
accrued right 累算权益 RrDNEwAr  
accruing profit 应累算的利润 OyG$ ]C  
accumulated fiscal reserve 累积财政储备 !`G7X  
accumulated profit 累积利润;滚存溢利 (&G4@Vd  
accumulated reserve 累积储备 Y(4#b`k3  
accumulation of surplus income 累积收益盈余 D{aN_0mT  
acquired assets 既得资产 IP`;hC  
acquisition 收购;购置;取得 `_6!nk q8  
acquisition cost 购置成本 jtk2>Ol   
acquisition expenses 购置费用 @,63%  
acquisition of 100% interest 收购全部股权 b1}P3W  
acquisition of control 取得控制权 <|s9@;(I  
acquisition of fixed assets 购置固定资产 nKJJ7 R L  
acquisition of shell “买壳” uYPdmrPB?l  
acquisition price 收购价 bX:ARe O  
act of God 天灾 ^< ,Np+  
acting partner 执事合伙人 Jk)^6  
active market 买卖活跃的市场;交投畅旺的市场;旺市 $#dPM*E  
active partner 积极参与的合伙人 q=5#t~?  
active trading 交投活跃 +FWkhmTv  
actual circulation 实际流通 4 }l,F  
actual cost 实际成本 r2T-=XWB  
actual expenditure 实际开支;实际支出 / W}Za&]  
actual income 实际入息;实际收入;实际收益 b0 CtQe  
actual market 现货市场 P{eL;^I  
actual price 现货价;实际价格 hY.zwotH  
actual profit 实际利润 |-hzvuSX  
actual quotation 实盘;实际价位;实际报价 #KonVM(`  
actual year basis 按实际年度计算 rlvo&(a  
actuals 实货 T6|zT}cb  
actuarial investigation 精算调查 byYdX'd.  
actuarial principle 精算原则 {@u;F2?  
actuarial report 精算师报告 {iqH 27\E  
Actuarial Society of Hong Kong 香港精算学会 V=}b>Jo2j  
actuarial valuation 精算师估值 9tVA.:FOZ  
actuary 精算师 9IKFrCO9,  
ad referendum agreement 暂定协议;有待覆核的协定 VN[h0+n4Th  
ad valorem duty 从价税;按值征税 dE*n!@  
ad valorem duty system 从价税制 ;wfzlUBC  
ad valorem fee 从价费 Nt^R~#8hF>  
ad valorem tariff 从价关税 r[zxb0YA  
additional allowance 额外免税额 +'H_sMmi{  
additional amount for unexpired risk 未过期风险的额外款额 'Pudy\Ab  
additional assessable profit 补加应评税利润 wwS{V  
additional assessment 补加评税 {|%N  
additional commitment 额外承担 %v\0Dm+A  
additional commitment vote 额外承担拨款 ;%Jw9G\h  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 U3 e3  
additional dependent parent allowance 供养父母额外免税额 +k'5W1e  
additional provision 额外拨款 ) =<,$|g  
additional stamp duty 附加印花税 &UUIiQm~  
additional tax 补加税罚款;补加税款 _yyQ^M/  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 Gw*n,*pz  
adjudged bankrupt 被裁定破产 :0.Z/s -  
adjudicated bankrupt 裁定破产人 e g#.f`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 u0^: XwZ!  
adjudication of bankruptcy 裁定破产;宣告破产 q"5iza__H  
adjudication of insolvency 裁定无力偿还债务 q&Sd+y&  
adjusted actual 经调整的实数;调整后的实数 _](vt,|L  
adjusted current assets 经调整的流动资产;调整后的流动资产 5Cd>p<  
adjusted figure 经调整的数字;调整后的数额 $ +h~VC  
adjusted liabilities 经调整的负债;调整后的负债 tm~V+t!mj  
adjusted loss 经调整的亏损;调整后的亏损 DD\:glo  
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 AHP_B&s,Qe  
adjusted profit 经调整的利润;调整后的利润 lkK+Fm  
adjusted surplus 经调整的盈余额;调整后的盈余额 mu2r#I  
adjusted value 经调整的价值;调整后的价值 o Q= Q}  
adjustment 调整;修订;理算〔保险〕  KAmv7  
adjustment centre 调剂中心 1e*+k$-{  
adjustment lag 调整过程的时间差距;调整时差 FW:x XK  
adjustment mechanism 调整机制 T=}(S4n#BX  
adjustment of loss 亏损调整 D;It0"  
adjustment process 调整过程;调整程序 -cCujDM#T  
adjustment range 调整幅度 "w0>  
administered exchange rate 受管制汇率 }\`MXh's  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 w} *;^n  
administration expenses 行政费用 (bi}?V*  
administration fee 手续费;行政费 @^:R1c![s  
administration in bankruptcy 破产管理 uh3%}2'P  
administration order 遗产管理令 pGz-5afL  
administrator 管理人;遗产管理人 \~1M\gZP  
administrator of the estate 遗产管理人 kC"<4U  
admission of debt 债项承认书 Uu{I4ls6B  
admission of proof 接纳债权证明 6)m}e?D>  
advance 放贷款项;垫付款项;预支款项;预付款项 imAsE;:  
advance account 暂支帐目;预付款帐户 Z VuHO7'  
advance compensation 预付补偿金 U(DK~#}  
advance from shareholder 股东垫款 gk\IivPb  
advance pending reimbursement 预支以待日后付还 l [?o du4  
advanced economy 先进经济体系 ]:JoGGE a0  
advancement 预付;预付财产 PD12gUU?  
advances warrant 垫款令 ~AxA ,  
advancing 贷出 gvO}u2.:  
adverse balance 逆差 9@ 6y(#s  
adverse exchange 逆汇 )_OKw?Zi  
advertisement addressed to shareholders 在报章刊登的致股东通告 nnX,_5s  
advice for collection 托收通知书 bE.,)GY  
advice of drawing 提款通知书;汇票通知书  Q0' xn  
advice of payment 付款通知 '<~l% q  
Advisory Committee [Securities and Futures Commission] @.T '>;izr  
谘询委员会〔证券及期货事务监察委员会〕 "o/:LCE  
Advisory Committee on Diversification 经济多元化谘询委员会 @ 9D, f  
affidavit 誓章;遗产申报誓章 kt.z,<w5O  
affidavit of no receipt 述明无收款的誓章 W~+ ] 7<  
affiliate 联号;联营公司;附属公司 $*^Ms>Pa_  
affiliated company 附属公司;联号;联营公司 R+FBCVU&TJ  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D(D:/L8T,  
affordability 负担能力 ^$SI5WK&)  
African Development Bank [AfDB] 非洲开发银行 * VH!<k[n  
after-acquired property 事后取得的财产 &Vfdq6Y]  
after-hours dealing 市后交易 4[|^78  
after-tax profit 税后盈利;税后利润;税后溢利 ~U#afGH$  
agency agreement 代理协议 1u7Kc'.xc  
agency expenses 代理机构的开支 "qUUH4mR`  
agency fee 代理费 y^tuybpZY<  
Agency Law 《代理法》 q' 77BRD3  
agent 代理人;承销人 6wx;grt'Z  
agent of company 公司代理人 k/YEUC5  
agent's fee 代理人费;经纪费 q?g4**C  
aggregate 总计;总数;总体数字 7udMF3;>  
aggregate amount 总款额;总额 yTwv2l;U  
aggregate assets and liabilities 总体资产与负债 R>U0W{1NO  
aggregate at constant price 按固定价格计算的总体数字 W/9dT^1y4'  
aggregate demand 总需求 NS @j`6/U  
aggregate gross position 总持仓量 abkl)X>k  
aggregate limit 总限额 W"+*%x  
aggregate of salaries tax 合计薪俸税 wl #Bv,xf  
aggregate performance 总体表现;总体业绩 5 G cdz  
aggregate supply 总体供应 e5_a.c  
aggregate surplus 总盈余 2`I" QU  
aggregate total 整体总额 XRCiv  
aggregate value 总值;合计价值 xtYX}u  
aggregated basis 合计基准 L5! aLv#  
aggregated net chargeable income 合计应课税入息实额 :}}5TJwG  
aggregation 合并计算;合计;总和 `P<}MeJ\l  
aggregation of incomes of husband and wife 夫妇入息合并计算 sL|*0,#K  
aggregation of property 财产的总和 0Lmq?D  
agio 差价;贴水 9F)+p7VJq  
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》 n#Xi Co_\  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment &{NN!X  
《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》 6/Y3#d  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment `z%f@/:fG  
《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》 @9g$+_"ZT  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment St9W{  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 p 9Zi}!  
agreement for a settlement 授产协议 C-lv=FJEk/  
agreement for assignment 转让协议 ;75K:_  
agreement for sale 售卖协议;买卖协议 QNn\wz_)  
agreement for sale and purchase 买卖协议 T%Xl(.Ft  
agreement for the payment of interest 支付利息协议 _0ki19rs  
agreement for the repayment of money 还款协议 V  @8+  
agreement of reinsurance 再保险协议 3maiBAOKz  
Agricultural Bank of China 中国农业银行 P2pdXNV  
air passenger departure tax 飞机乘客离境税 NpqMdd   
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 B-PN +P2  
airport tax 机场税 @igr~hJ  
alcohol duty 酒精税 .Nz2K[  
alienation 让与;让渡;转让 fVx<f.xuW  
alimony 生活费;赡养费 o^FlQy\  
All Ordinaries Index [AOI] 所有普通股指数 U;u@\E@2  
all risks 全险;综合险 ~kPHf_B;z  
All Sales Record for Stock Market 《股票市场成交报告》 ]W39HL  
Allied Capital Resources Limited 新联财务有限公司 :,%~R2  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 $(B|$e^:(  
allocation letter 拨款信件 ^N#B( F  
allocation of fund 分配款项;预留款项 >Q#h,x~vu  
allocation of profit 利润分配;溢利分配 Wsya:9|  
allocation warrant 拨款令 0w9)#e+JS  
allotment 分配;配股 =aZgq99  
allotment notice 股份配售通知;配股通知 N,fEta6  
allotment of shares 股份分配 &7_xr.c7  
allowable 可获宽免;免税的 &SuWmtq  
allowable business loss 可扣除的营业亏损 _Y@vO  
allowable expenses 可扣税的支出 ewHk (ru  
allowance 免税额;津贴;备抵;准备金 4\ R2\  
allowance for debts 债项的免税额 -l)vl<}  
allowance for depreciation by wear and tear 耗损折旧免税额 [Ak L6  
allowance for funeral expenses 殡殓费的免税额 !m8MyZ}%  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Vc0C@*fVM  
allowance for repairs and outgoings 修葺及支出方面的免税额 x9Um4!/t  
allowance to debtor 给债务人的津贴 l#u$w&  
alteration of capital 资本更改 =p~k5k4  
alternate trustee 候补受托人 tb36c<U-  
amalgamation 合并 T1AD(r\W5  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 TLbnG$VQS  
ambit of charges 征税范围;收费范围 o;5 J=  
amended valuation 经修订的估值 ScOiOz:Ha  
American Commodities Exchange 美国商品交易所 v,bCj6  
American Express Bank Limited 美国运通银行 6HocF/Ye  
American Stock Exchange 美国证券交易所 &iR3]FNI  
amortization 摊销 :}(Aq;}X  
amount due from banks 存放银行同业的款项 :_9MS0  
amount due from banks abroad 存放海外银行同业的款项 8h"Val|qP  
amount due from holding companies 控股公司欠款 U4;r.#qw,  
amount due from local banks 存放本港银行同业的款项 APY^A6^:j  
amount due to banks 银行同业的存款 %gUf  
amount due to banks abroad 海外银行同业的存款 HZ%2WM  
amount due to holding companies 控股公司存款 SQ&nQzL  
amount due to local banks 本港银行同业的存款 $>^DkrOd  
amount due to outport banks 外埠银行同业的存款 ZYRZ$87jZ  
amount for note issue 发行纸币的款额 e=uElp'%  
amount of bond 担保契据的款额 C:z+8wt  
amount of consideration 代价款额 ybk~m  
amount of contribution 供款数额 t<=Ru*p  
amount of indebtedness 负债款额 LFvO[&  
amount of principal of the loan 贷款本金额 L_4c~4  
amount of rates chargeable 应征差饷数额 N8*6sK.  
amount of share capital 股本额 RE)!b  
amount of sums assured 承保款额 2kukQj (n  
amount of variation 变动幅度 ) 0NKL:u  
amount of vote 拨款数额 C7PVJnY0  
amount payable 应付款额 DzZEn]+zt  
amount receivable 应收款额 3XykIj1  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Hwb+@'o  
analysis 分析 ctg U  
ancillary risk 附属风险 S7oPdzcU-  
annual account 周年帐目;周年帐目报表;年度决算;年结 }-`N^  
annual accounting date 年结日期 ?XCFR t,ol  
annual allowance 每年免税额;年积金;年度津贴;年津 \e)>]C}h  
annual balance 年度余额 gR5 EK$  
annual disposable income 每年可动用收入 /Z3 Mlm{  
annual estimates 周年预算 /%&Kbd  
annual fee 年费 >qE f991SZ  
annual general meeting 周年大会 au=A+  
annual growth rate 年增率;每年增长率 [d"]AF[#  
annual long-term supplement 长期个案每年补助金 2Xw=kwu  
annual pensionable emolument 可供计算退休金的年薪 RBOb/.$  
annual report 年报 T'i^yd }*v  
Annual Report on the Consumer Price Index 《消费物价指数年报》 GK6/S_l%D+  
annual return 周年报表;周年申报表;每年报税表格 {*yFTP"93  
Annual Return Rules 《周年报表规则》 tL#~U2K  
annual review of consumer prices 每年消费物价回顾 _\"2Mdk`]  
annual roll-forward basis 逐年延展方式 FZFYwU\~.L  
annual salary 年薪 QK~44;LVIJ  
annual statement 年度报表;年度决算表 l<3X:)  
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 )NF5,eD  
annuitant 年金受益人 b@v_db]|t.  
annuity 年金 5r2A^<)  
annuity contract 年金合约 mYUR(*[  
annuity on human life 人寿年金 ]u5B]ZQnA  
antecedent debt 先前的债项 1`sLbPW  
ante-dated cheque 倒填日期支票 ztS:1\  
anticipated expenditure 预期开支 0Y>5&  
anticipated net profit 预期纯利 pseN!7+or  
anticipated revenue 预期收入 bm>N~DC  
anti-inflation measure 反通货膨胀措施 ,r5'nDV=d  
anti-inflationary stance 反通货膨胀立场 ,|}}Ml  
apparent deficit 表面赤字 yN@3uYBF  
apparent financial solvency 表面偿债能力 C4[)yJ  
apparent partner 表面合伙人 c/6  
application for personal assessment 个人入息课税申请书 X&LaAqlSG  
application of fund 资金应用 <6.aSOS  
application to release as liquidator and to destruct the books of accounts and documents 7y?aw`Sw:  
申请免除清盘人职务及毁灭帐簿与文件 6 4,('+  
appointed actuary 委任精算师 @5RbMf{  
appointed auditor 委任核数师;委任审计师 s!IX3rz  
appointed trustee 委任的受托人 APgjT' ;P^  
appointer 委任人 NZb}n`:  
apportioned pro rata 按比例分摊 T0;8koj^_  
apportionment 分配;分摊 %~e+H|  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Q6 oM$qiM  
apportionment formula 分摊方程式 0-P,zkK_v  
apportionment of estate duty 遗产税的分摊 u+7S/9q8  
appraisal 估价;评估 REg&[e+%  
appreciable growth 可观增长 n[K LY!  
appreciable impact 显着影响 1G'D'  
appreciable increase 可观增长 IgIM8"N  
appreciation 增值;升值 tFEY8ut{  
appreciation against other currencies 相对其他货币升值 OH >#f6`[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 A:$4cacu9  
appreciation tax 增值税 V|{\8&  2  
appropriation 拨款;拨用;拨付 w!%"b03q  
appropriation account 拨款帐目 4j1$1C{  
Appropriation Bill 拨款法案 :{LNr!I?I  
appropriation-in-aid system 补助拨款办法 \:BixBU7  
approved assets 核准资产 \; voBU  
approved basket stock 认可一篮子证券 u<['9U  
approved budget 核准预算 JW},7Ox  
approved charitable donation 认可慈善捐款 ?S<`*O +  
approved charitable institution 认可慈善机构 MvKr~  
approved currency 核准货币;认可货币 =vs]Kmm  
approved estimates 核准预算 56?RFnZ&j  
approved estimates of expenditure 核准开支预算 %f?Z/Wn  
approved overseas insurer 核准海外保险人 U-*`I?~=4  
approved overseas trust company 核准海外信托公司 ]?7q%7-e.a  
approved pooled investment fund 核准汇集投资基金 h/oC9?v  
approved provident fund scheme 认可公积金计划 <GWzdj?  
approved provision 核准拨款 n \i ~H  
approved redeemable share 核准可赎回股份 pi|=3W  
approved regional stock 认可地区性证券 12VSzIm  
approved retirement scheme 认可退休金计划 S[;d\Z]~  
approved subordinated loan 核准附属贷款 }`pxs  
arbitrage 套戥;套汇;套利 >Jk]=_%  
arbitrageur 套戥者;套汇者 ^O3i)GO  
arbitrary amount 临时款项 6}cN7wnm j  
arrangement 措施;安排;协定 3iIURSG@  
arrears 欠款 ,<(0T$o E[  
arrears of pay 欠付薪酬 ],~H3u=s3  
arrears of revenue 逾期未收税款;逾期未收的帐项 e?7Oom  
articles of association 组织章程;组织细则;组织章程细则 $'x#rW>v  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 HfPu~P  
ascertainment of profit 确定利润 ^]NFr*'!  
"Asia Clear" “亚洲结算系统” I=pFGU  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |s'5 ~+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i7b^b>B|e  
Asian Development Fund [ADF] 亚洲发展基金 :w<Ga8\tZ  
Asian dollar bond 亚洲美元债券 |jB/d@RE  
Asian dollar market 亚洲美元市场 R=J5L36F  
Asian dollar rate 亚洲美元利率 @~QI3)=s  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5S*aZ1t18  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 F.{$HJ  
asked price 沽盘;喊价;索价;卖方报价 `aDVN_h{6  
assessable income 应评税入息 Qt\^h/zjG  
assessable loss 应评税亏损 Q*N{3G!  
assessable profit 应评税利润 R $@$  
assessable value 应评税值 "-Yj~  
assessed profit 估定利润 yNhRh>l  
assessed value 经评估价值 S}P rgw/  
assessment 评税;评定;估价;评税单 mb>8=hMg  
assessment number 评税编号;估价编号 f+lPQIB  
assessment of additional tax 补加税评税 iN9G`qF3!Q  
assessment of performance 业绩评估;实绩评价 \ZtKaEXnx  
Assessor 评税主任 af'gk&%  
asset price bubbles 资产价格泡沫 w|1O-k`  
asset-backed securities 具资产保证的证券 Mi} .  
assets accretion 资产增值 Bm5\*Xd1(  
assets and liabilities 资产与负债 4-?zW  
assets betterment statement 资产递增表;资产改进表 ^kK% 8 u  
assets lending 实物放款;有抵押贷款 h0?w V5H  
assets of the company passing on the death 死者去世时转移的公司资产 4" pU\g  
assets pledged as security for liabilities 用作负债抵押的资产 u` ;P^t5  
assets portfolio 资产投资组合 d2?#&d'aq  
assets price 资产价格 sp&gw XPG  
assets quality 资产质素 ]*hH.ZBY"^  
assets realization 资产变现 Pj1k?7  
assets refinancing arrangement 资产再集资安排 F_Gc_eT  
assets securitization 资产证券化 RF= $SMTk  
assets situated outside Hong Kong 在香港以外地方的资产 &I:ZJuQ4  
assets stripping 削减资产;拆卖资产 OtbPr F5  
assets value 资产值 [:zP]l.|  
assignee 承让人 ^'n;W<\p)  
assignment 转让;转让书;转让契 Q*hXFayx  
assignment of interest 权益转让 "Hk7s+%  
assignment of letters patent and trade mark 专利证书及商标转让 SZUo RWx  
assignment of property 物业转让;物业转让书 / E!N:g<  
assignment right 转让权 7h.fT`  
assignor 转让人 J@OK"%12  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 D\| U_>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 v_Hy:O}R  
associate member 附属会员 *c>B-Fo/D  
associated body corporate 相联法人团体 0YC|;`J  
associated company 相联公司;联属公司 6rWb2b  
associated corporation 相联法团 '6cXCO-_P  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &xpvHKJl  
公认会计师公会〔英国〕 ,n2"N5{jw  
Association of Futures Exchange Brokers 香港期货经纪协会 "A> _U<Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 \ B'AXv 6  
association of underwriters 承保人组织 G +&pq  
assumption of control 接管 0g;)je2_2?  
assurance 担保;保险;转易;转易书 Z]w?RL  
assurance of interest 权益的转易 qLPuKIF  
at 19XX price 按一九XX年价格计算 1ASoH,D/  
at a discount 按赔价计算;按贴水价格计算;打折扣 $AizKiV  
at a premium 按溢价计算;按升水价格计算 xf{ZwS%X  
at call 通知付款;按通知 IL1iTR H  
at constant market price 按固定市价计算 4hxa|f  
at constant price 按固定价格计算 iuA_ Jr  
at cost 按成本计算 <I#M^}`  
at current market price 按当时市价计算;按现时市价计算 +`iJ+  
at current price 按当时价格计算;按现时价格计算 +4Fw13ADE  
at factor cost 按要素成本计算;按生产要素成本计算 1Ko4O)L]&  
at money-of-the-day price 按付款当日价格计算 ' &3,qT  
at or better 按指定或较佳价位〔买卖指令〕 ~6K.5t7  
at par 按面值计算;平价 l&*= .Zc7!  
at sight 见票即付 ^]D+H9Tl  
at the close 按收市盘 JLt%G^W >  
at the opening 按开市盘 ^X?uAX-RP|  
attestation 见证;见证条款 "lrQC`?  
at-the-money option 平价期权 U^eos;:s8  
attorney 受权人;受托代表人 +* j8[sz  
attornment 新拥有人承认书 ,"F0#5  
attributable profit 可归属利润 =kf"%vFV  
attributable share value 可归属股份价值 |MOz> 1<a  
Auckland Stock Exchange 奥克兰证券交易所 ddN G :  
auction 拍卖 pSI8"GwQ  
auctioneer 拍卖商 %P{3c~?DH  
audit 审计;核数 3 /PvH E{R  
Audit Commission 审计署 S{3c}>n  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] z4~p(tl  
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〕 (L1F ],Au  
audit review 帐目审查 >_\[C?8  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 `H 'wz7  
audited account 审计帐目;经审计的帐目 ^KnK \  
audited annual account 经审计的周年帐目 BOh^oQh  
audited balance sheet 经审计的资产负债表 EqGpo_  
auditor 核数师;核数主任;审计师 Sfa=AV7K  
auditor's certificate 核数师证明书;审计师证明书 1*|/N}g)  
auditor's report 核数师报告;审计师报告 +,]VXH<y  
Aussie bond 澳元债券 <s7cCpUFP  
austerity budget 紧缩预算 [9B1%W  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g~$UU(HX  
Australia All Ordinaries Index 澳洲所有普通股票指数 `/?'^A%Ik  
Australian Dollar [AUD] 澳元 =6+99<G|%M  
Australian Options Market 澳大利亚期权市场 +xgP&nw[-  
Australian Securities Commission 澳洲证券事务监察委员会 3Fxr=  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 E NCWOj  
Australian Stock Exchange 澳大利亚证券交易所 AW E ab  
Austrian Schilling [ATS] 奥地利先令 awI{%u_(nA  
authentication 认证;鉴证 CUHT5J*sY  
authority to purchase 委托购买证;委购书 " Zx<hL*  
authorization 认可;核准;授权;授权书 `23][V  
authorization by direction 指示授权 9UVT]acq  
authorization by instruction 指令授权 }-J0cV  
authorization by warrant 令状授权 1;DRcVyS+  
authorization of unit trust 单位信托的认可 ? |#dGk g  
authorized agent 指定代理人 *G7cF  
authorized capital 法定资本 P -nhG  
authorized clerk 出市员 ,tcUJ}l  
authorized dealer 认可交易商 89;@#9  
authorized financial institution 认可财务机构 6Ol9P56j  
authorized fund 认可基金 H9PnJr8 \  
authorized fund house 获授权的基金公司;认可基金公司 1q@R04i  
authorized institution 认可机构 sei2\l8q  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 PEm2w#X%L  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 u1Slu%^e  
authorized insurer 获授权保险人;获认可承保人 R&BWCC{  
authorized investment 特准投资项目 d =n{Wn{C  
authorized person 获授权人 _Gf-s51s  
authorized representative 获授权代表 M0~%[nX  
authorized share capital 法定股本 !_QT{H  
automated quotation system 自动报价系统 7 7y+ik  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N_S~&(I|  
自动交易系统〔香港期货交易所有限公司〕 RGs7Hc  
automatic adjustment mechanism 自动调整机制 ? dHl'  
automatic adjustment system 自动调整系统 wwywiFj  
Automatic Clearing House 自动票据交换所 xb<|m2<)H  
automatic exchange rates accumulation system 自动化汇率累集系统 1DhC,)+D}q  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 d6 ef)mw  
automatic teller machine [ATM] 自动柜员机 vV*J;%MO  
autopay 自动转帐 fU?#^Lg  
available assets 可用资产 lgS7;  
available fiscal reserve 现存财政储备 \/?J)k3H.  
available profit 可用利润 =4co$oD}  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 |/^S%t6*  
average 平均;平均数;海损 gBi3^GxjM?  
average basic salary 平均基本薪金 9Li*L&B)  
average consumer expenditure 平均消费开支;一般消费开支 (XW'1@b  
average cost 平均成本 E5@=LS  
average cost of land production 增辟土地平均成本 xO Aq!,|V  
average daily turnover 平均每日成交额 mO]>]   
average daily wage rate 平均每日工资率 *i^$xjOa  
average expenditure pattern 平均开支模式 ]K*R[  
average growth rate 平均增长率 gwQMy$  
average net fixed assets 固定资产平均净值 iB"ji4[z  
average of relatives 相对价格平均数 abm 3q!a-  
average price 平均价格 7=9>yba)^  
average propensity to consume 平均消费倾向;一般消费倾向 lZ.lf.{F  
average propensity to save 平均储蓄倾向;一般储蓄倾向 @ci..::5  
average rate 平均率 BWy-R6br  
average revenue 平均收入;平均收益 X-_VuM_p  
average stock 平均库存;平均存货 l>b'b e9  
average yearly rent 平均年租 .=TXi<8Brw  
avoidance of double taxation 避免双重课税  \20} /&  
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 k]5tU\;Yw  
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