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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: i;avwP<0  
A share A股;甲类股份 ?w8p LE~E  
abatement of tax 减税;减扣免税额 i^/Di Wdyf  
ABN AMRO Bank N.V. 荷兰银行 .h!9wGi`  
above-the-line expenditure 线上项目支出;经常预算支出 gDj_KKd  
above-the-line receipt 线上项目收入;经常预算收入 neIy~H_#!  
ABSA Asia Limited 南非联合亚洲有限公司 rr)9Y][l}  
absolute change 绝对数值变更 NlMQHma  
absolute expenditure 实际开支 ,W8au"  
absolute guideline figure 绝对准则数字 :@WLGK*u.  
absolute interest 绝对权益 Fu mn9  
absolute order of discharge 绝对破产解除令 @92gb$xT  
absolute profit margin 绝对利润幅度 uc\.oG;~q  
absolute value 实值;绝对值 wmiafBA e  
absolutely vested interest 绝对既得权益 s79 q 5  
absorbed cost 已吸收成本;已分摊成本 @[0jFjK  
absorption 吸收;分摊;合并 Y8t Nwh  
absorption rate 吸收率;摊配率;分摊率 QglYU  
ACB Finance Limited 亚洲商业财务有限公司 ?d#Lr*m  
acceptable form of reciprocity 合理的互惠条件 !4L#$VG  
acceptable rate 适当利率;适当汇率 ?.~]mvOR  
acceptance agreement 承兑协议 bWUS9WT  
acceptance for honour 参加承兑 6s&qZ+v-  
acceptor 承兑人;接受人;受票人 { $X X  
acceptor for honour 参加承兑人 Jtpa@!M  
accident insurance 意外保险 :;<\5Oy ^  
Accident Insurance Association of Hong Kong 香港意外保险公会 5(KG=EHj_  
accident insurance scheme 意外保险计划 $Llv p bl  
accident year basis 意外年度基准 b_ypsGE]5!  
accommodation 通融;贷款 "u,sRbL  
accommodation bill 通融票据;空头票据 fls#LcI9>6  
accommodation party 汇票代发人 ~X[S<Gi#  
account balance 帐户余额;帐户结余 z6Fun  
account book 帐簿 ]|;7R^o3|  
account collected in advance 预收款项 u8xk]:%  
account current book 往来帐簿 IF& PGo  
account of after-acquired property 事后取得的财产报告 G1p43  
account of defaulter 拖欠帐目 F"Uh/EO<  
account payable 应付帐款 U~Xf=f_Q$  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 17|@f  
account receivable 应收帐款 )< l\jfx e  
account receivable report 应收帐款报表 df!+T0  
account statement 结单;帐单;会计财务报表 DqRLx85d1  
account title 帐户名称;会计科目 /!:L7@BZ  
accountant's report 会计师报告 H kSL5@  
Accountant's Report Rules 会计师报告规则 kRQ~hRT6  
accounting and auditing procedure 会计与审计程序;会计与核数程序 8~}s 3j4  
Accounting Arrangements 《会计安排》 d RHlx QUn  
accounting basis 会计基础 S\}?zlV  
accounting by Official Receiver 破产管理署署长呈交的帐目 2(hvv-  
Accounting Circular 《会计通告》 pEY>A_F  
accounting class 会计类别 6xyY+  
accounting date 记帐日期;会计结算日期 FBYll[8  
accounting for money 款项核算 )K8P+zn~  
Accounting Officer 会计主任 dEL3?-;'  
accounting period 会计报告期;会计期 }FHw" {my  
accounting policy 会计政策;会计方针 F ZM2   
accounting practice 会计惯例 C+T&O  
accounting principle 会计准则 qjJ{+Rz2  
accounting record 会计记录 $+0=GN  
accounting report 会计报告 `D4oAx d9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `!]R!T@C  
Accounting Society of China 中国会计学会 4n#YDZ  
accounting statement 会计报表 >7"$}5d  
accounting system 会计制度;会计系统 "^Y6ctw  
accounting transaction 会计事项;帐务交易 E`Q;DlXv>  
accounting treatment 会计处理 7&=-a|k~  
accounting year 会计年度 sbs[=LW4  
accretion 增值;添加 o?;F.W_  
accrual 应计项目;应累算数目 <g] ou YHZ  
accrual basis 应计制;权责发生制 +}kO ;\  
accrual basis accounting 应计制会计;权责发生制会计 4 0p3Rv  
accrue 应累算;应计 r[6#G2  
accrued benefit 应累算利益 7s0)3HR}  
accrued charges 应计费用 z7| s%&  
accrued cumulative preference share dividend 应累算的累积优先股股息 {qJHL;mP:8  
accrued expenses 应累算费用 mJSK; @w<O  
accrued interest payable 应付利息;应计未付利息 @Q/x&BV  
accrued interest receivable 应收利息;应计未收利息 G`9cd\^  
accrued right 累算权益 \I'f3  
accruing profit 应累算的利润 ]d[Rf$>vu0  
accumulated fiscal reserve 累积财政储备 ^).WW  
accumulated profit 累积利润;滚存溢利 |if~i;VKL  
accumulated reserve 累积储备 w:ORmR .p  
accumulation of surplus income 累积收益盈余 bl$+8 !~  
acquired assets 既得资产 N[#iT&@T}/  
acquisition 收购;购置;取得 pk;ffq@  
acquisition cost 购置成本 kA;xAb+U3  
acquisition expenses 购置费用 \8=e |a5`  
acquisition of 100% interest 收购全部股权 X\o/i\ C}  
acquisition of control 取得控制权 @^'G&%j  
acquisition of fixed assets 购置固定资产 &G0l&8pa  
acquisition of shell “买壳” x-w`KFS  
acquisition price 收购价 cBg,k[,  
act of God 天灾 ^fFtI?.6jI  
acting partner 执事合伙人 hO5K\QnRL  
active market 买卖活跃的市场;交投畅旺的市场;旺市 YgO aZqN  
active partner 积极参与的合伙人 *?EO n-  
active trading 交投活跃 fG X1y  
actual circulation 实际流通 \Oi5=,  
actual cost 实际成本 #>7')G  
actual expenditure 实际开支;实际支出 q"{Up  
actual income 实际入息;实际收入;实际收益 !w @1!Xpn1  
actual market 现货市场 4 *Bp  
actual price 现货价;实际价格 MZ;"J82p  
actual profit 实际利润 }f<fgY  
actual quotation 实盘;实际价位;实际报价 [?Mc4uT{  
actual year basis 按实际年度计算 +vSCR (n  
actuals 实货 |h#DL$  
actuarial investigation 精算调查 JZs|~@  
actuarial principle 精算原则 %KbBH:z05  
actuarial report 精算师报告 'LJ %.DJ  
Actuarial Society of Hong Kong 香港精算学会 qf_h b  
actuarial valuation 精算师估值 +io;K]C  
actuary 精算师 y%{*uH}SL  
ad referendum agreement 暂定协议;有待覆核的协定 Y&oP>n! ei  
ad valorem duty 从价税;按值征税 ipx@pNW;"  
ad valorem duty system 从价税制 } l:mN  
ad valorem fee 从价费 t}5'(9  
ad valorem tariff 从价关税 ,:0Q1~8  
additional allowance 额外免税额 ZAI1p+  
additional amount for unexpired risk 未过期风险的额外款额 2neF<H?^o  
additional assessable profit 补加应评税利润 >P<k[vF  
additional assessment 补加评税 A8_\2'b  
additional commitment 额外承担 kS@9c _3S  
additional commitment vote 额外承担拨款 tqff84  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 `f\5p+!<7R  
additional dependent parent allowance 供养父母额外免税额 =XZF.ur  
additional provision 额外拨款 R=][>\7]}  
additional stamp duty 附加印花税 ;FV~q{  
additional tax 补加税罚款;补加税款 !L &=?CX  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 -_y~rx >  
adjudged bankrupt 被裁定破产 ^2&O3s  
adjudicated bankrupt 裁定破产人 O!#L#u53  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 \SYPu,ZT  
adjudication of bankruptcy 裁定破产;宣告破产 <7vIh0  
adjudication of insolvency 裁定无力偿还债务 ",MK'\E  
adjusted actual 经调整的实数;调整后的实数  aX>4Tw  
adjusted current assets 经调整的流动资产;调整后的流动资产 xTa4.ZXg  
adjusted figure 经调整的数字;调整后的数额 w,M1`RsK  
adjusted liabilities 经调整的负债;调整后的负债 L#t-KLJ  
adjusted loss 经调整的亏损;调整后的亏损 o{ ,ba~$.w  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 R-g>W  
adjusted profit 经调整的利润;调整后的利润 !~Hafn-1  
adjusted surplus 经调整的盈余额;调整后的盈余额 W+#}~2&Dv  
adjusted value 经调整的价值;调整后的价值 4FfwpO3,Ku  
adjustment 调整;修订;理算〔保险〕 ?c|`R1D  
adjustment centre 调剂中心 J]n7| L  
adjustment lag 调整过程的时间差距;调整时差 lU&`r:1>_  
adjustment mechanism 调整机制 "@c';".|  
adjustment of loss 亏损调整 ?#VP)A  
adjustment process 调整过程;调整程序 fl pXVtsQ  
adjustment range 调整幅度 b9W<1eqF  
administered exchange rate 受管制汇率 V\iIvBpWg  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 q;1VF;<"vH  
administration expenses 行政费用 oiTMP`Y  
administration fee 手续费;行政费 RT.wTJS;  
administration in bankruptcy 破产管理 WU+Jo@]y  
administration order 遗产管理令 |x _ -I#H  
administrator 管理人;遗产管理人 !7O=<  
administrator of the estate 遗产管理人 yS:IRI.  
admission of debt 债项承认书 FT|/ WZR  
admission of proof 接纳债权证明 pO-s@"j]  
advance 放贷款项;垫付款项;预支款项;预付款项 OH-~  
advance account 暂支帐目;预付款帐户 F8|5_214'  
advance compensation 预付补偿金 1+16i=BF)  
advance from shareholder 股东垫款 6T{o3wc;  
advance pending reimbursement 预支以待日后付还 h 7(H%(^_  
advanced economy 先进经济体系 *sc0,'0  
advancement 预付;预付财产 f^[{k {t  
advances warrant 垫款令 bMK#^ZoH  
advancing 贷出 Y\z^\k  
adverse balance 逆差 zVc7q7E  
adverse exchange 逆汇 g9FVb7In_  
advertisement addressed to shareholders 在报章刊登的致股东通告 Ov~S2?E8  
advice for collection 托收通知书 Rk437vQD,  
advice of drawing 提款通知书;汇票通知书 \dp9@y[^  
advice of payment 付款通知 yZj}EBa  
Advisory Committee [Securities and Futures Commission] zJy 89ib'  
谘询委员会〔证券及期货事务监察委员会〕 4'}_qAT  
Advisory Committee on Diversification 经济多元化谘询委员会 ijZydn  
affidavit 誓章;遗产申报誓章 Ab^>z  
affidavit of no receipt 述明无收款的誓章 C]\^B6l<  
affiliate 联号;联营公司;附属公司 U&Sbm~Qi  
affiliated company 附属公司;联号;联营公司 ^B&ahk  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 ^ RcIE (  
affordability 负担能力 ery?G-  
African Development Bank [AfDB] 非洲开发银行 c]g<XVI  
after-acquired property 事后取得的财产 >'2w\Uk~:  
after-hours dealing 市后交易 aowPji$H  
after-tax profit 税后盈利;税后利润;税后溢利 OIXAjU*N  
agency agreement 代理协议 RAv RNd  
agency expenses 代理机构的开支 V:0uy>  
agency fee 代理费 JEm?26n X  
Agency Law 《代理法》 '1kj:Np  
agent 代理人;承销人 Zgy2Pot  
agent of company 公司代理人 .qb_/#Bas  
agent's fee 代理人费;经纪费 <u x*r#a!d  
aggregate 总计;总数;总体数字 /C,>  
aggregate amount 总款额;总额 |ZST Y}RXA  
aggregate assets and liabilities 总体资产与负债 JT.\f,z&  
aggregate at constant price 按固定价格计算的总体数字 vs'L1$L'c  
aggregate demand 总需求 SSL%$:l@  
aggregate gross position 总持仓量 {P<BJ52=  
aggregate limit 总限额 (8@h F#N1  
aggregate of salaries tax 合计薪俸税 u]]5p[ |S  
aggregate performance 总体表现;总体业绩 [)J49  
aggregate supply 总体供应 PPj6QJ]R0  
aggregate surplus 总盈余 (Qh7bfd  
aggregate total 整体总额 mP5d!+[8  
aggregate value 总值;合计价值 .J1Hg  
aggregated basis 合计基准 0ez i?Um  
aggregated net chargeable income 合计应课税入息实额 _ \v@9Q\  
aggregation 合并计算;合计;总和 >jrz;r  
aggregation of incomes of husband and wife 夫妇入息合并计算 Jc"$p\ $-  
aggregation of property 财产的总和 11@2;vw  
agio 差价;贴水 ^qId]s  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 `!Ge"JB6   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment qy42Y/8'  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 o+X'(!Trw  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Gwrx) Mq  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》  +,F= -  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment p^zEfLTU  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 d_W nK{  
agreement for a settlement 授产协议 mtWx ?x  
agreement for assignment 转让协议 v_@#hf3  
agreement for sale 售卖协议;买卖协议 3R:7bex  
agreement for sale and purchase 买卖协议 QqFfR#  
agreement for the payment of interest 支付利息协议 g]@R'2:1  
agreement for the repayment of money 还款协议 Cs1%g  
agreement of reinsurance 再保险协议 ko+M,kjwR  
Agricultural Bank of China 中国农业银行 a`@<ZsR  
air passenger departure tax 飞机乘客离境税 jB/q1vFO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 X_tW#`  
airport tax 机场税 o+)LcoP u  
alcohol duty 酒精税 kq1M <lk  
alienation 让与;让渡;转让 |q!2i  
alimony 生活费;赡养费 Ti@P4:q  
All Ordinaries Index [AOI] 所有普通股指数 )q]j?Z.  
all risks 全险;综合险 jK C qH$  
All Sales Record for Stock Market 《股票市场成交报告》 G|PIH#  
Allied Capital Resources Limited 新联财务有限公司 J,^pt Ql  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Dho^^<`c+  
allocation letter 拨款信件 P B6/<n9#  
allocation of fund 分配款项;预留款项 H:{(CY?t  
allocation of profit 利润分配;溢利分配 /P8eI3R  
allocation warrant 拨款令 i:Z.;z$1  
allotment 分配;配股 Bn#HJ17/#  
allotment notice 股份配售通知;配股通知 ]N(zom_0d  
allotment of shares 股份分配 r/q1&*T  
allowable 可获宽免;免税的 T`'3Cp$q  
allowable business loss 可扣除的营业亏损 d$?n6|4  
allowable expenses 可扣税的支出 *l?% o{  
allowance 免税额;津贴;备抵;准备金 _"w!KNX>(~  
allowance for debts 债项的免税额 ++{+ #s6  
allowance for depreciation by wear and tear 耗损折旧免税额 T\e)Czz2-  
allowance for funeral expenses 殡殓费的免税额 WfjUJw5x"s  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 _KkVI7a  
allowance for repairs and outgoings 修葺及支出方面的免税额 x4m_(CtK  
allowance to debtor 给债务人的津贴 :J4C'N  
alteration of capital 资本更改 "w|k\1D  
alternate trustee 候补受托人 Ppb2"Ik  
amalgamation 合并 seD+~Y\z  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 xX4^nem\G  
ambit of charges 征税范围;收费范围 z`r4edk3  
amended valuation 经修订的估值 *}iT6OJ  
American Commodities Exchange 美国商品交易所 %C E@}  
American Express Bank Limited 美国运通银行 o2e h)rtB  
American Stock Exchange 美国证券交易所 aXK%m  
amortization 摊销 EPd.atA  
amount due from banks 存放银行同业的款项 knK=ENf;e  
amount due from banks abroad 存放海外银行同业的款项 ?xTeio44  
amount due from holding companies 控股公司欠款 >'1Q"$;  
amount due from local banks 存放本港银行同业的款项 +!V%Q  
amount due to banks 银行同业的存款  DIu72\  
amount due to banks abroad 海外银行同业的存款 CD<u@l,1  
amount due to holding companies 控股公司存款 g-V\ s&}  
amount due to local banks 本港银行同业的存款 dBq,O%$oq  
amount due to outport banks 外埠银行同业的存款 h9n<ped`A;  
amount for note issue 发行纸币的款额 ?L#SnnE  
amount of bond 担保契据的款额 c{4nW|/W  
amount of consideration 代价款额 F=T.*-oS3  
amount of contribution 供款数额 eg~^wi  
amount of indebtedness 负债款额 q}A3"$-F  
amount of principal of the loan 贷款本金额 +q=jB-eIx  
amount of rates chargeable 应征差饷数额 "$"mWF-  
amount of share capital 股本额 <$3nD b-  
amount of sums assured 承保款额 . ;@) 5"  
amount of variation 变动幅度 U#1yl6e\I  
amount of vote 拨款数额 &lfF!   
amount payable 应付款额 Pymh^i  
amount receivable 应收款额 l'{goyf  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 Y)5uK:)^  
analysis 分析 rnBeL _8C  
ancillary risk 附属风险 4a\+o]  
annual account 周年帐目;周年帐目报表;年度决算;年结 ]jY)M<:J4  
annual accounting date 年结日期 n]{}C.C=  
annual allowance 每年免税额;年积金;年度津贴;年津 N8(x),  
annual balance 年度余额 .Zt/e>K&  
annual disposable income 每年可动用收入 0JRB Nh  
annual estimates 周年预算 ZG[0rvW  
annual fee 年费 Vq7 kA "  
annual general meeting 周年大会 <C`eZ}Qqv  
annual growth rate 年增率;每年增长率 r|F,\fF  
annual long-term supplement 长期个案每年补助金 z`:^e1vG  
annual pensionable emolument 可供计算退休金的年薪 gGdYh.K&e5  
annual report 年报 Z!i'Tbfn  
Annual Report on the Consumer Price Index 《消费物价指数年报》 wkpVX*DfRE  
annual return 周年报表;周年申报表;每年报税表格 yhn $4;m  
Annual Return Rules 《周年报表规则》 .p0n\ $r  
annual review of consumer prices 每年消费物价回顾 d\Z4?@T<5  
annual roll-forward basis 逐年延展方式 lR K ?%~  
annual salary 年薪 sF3 l##Wv  
annual statement 年度报表;年度决算表 PWD]qtr  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :8L61d2(  
annuitant 年金受益人 gV44PI6h  
annuity 年金 R]s jG <  
annuity contract 年金合约 GQ)cUrXQz  
annuity on human life 人寿年金 m)RxV@  
antecedent debt 先前的债项 b2f2WY |z>  
ante-dated cheque 倒填日期支票 VM|)\?Q  
anticipated expenditure 预期开支 Fl>j5[kLZ  
anticipated net profit 预期纯利 ,F9wc<V8  
anticipated revenue 预期收入 p[VCt" j  
anti-inflation measure 反通货膨胀措施 EGr5xR-  
anti-inflationary stance 反通货膨胀立场 k+G4<qw  
apparent deficit 表面赤字 vlyNQ7"%  
apparent financial solvency 表面偿债能力 ~9;mZi1-  
apparent partner 表面合伙人 h?tV>x/Fu  
application for personal assessment 个人入息课税申请书 {Om3fSk:  
application of fund 资金应用 ^g){)rz|  
application to release as liquidator and to destruct the books of accounts and documents p;Ok.cXVp  
申请免除清盘人职务及毁灭帐簿与文件 0 S8{VZpy  
appointed actuary 委任精算师  !3M!p&  
appointed auditor 委任核数师;委任审计师 ^a5~FI:  
appointed trustee 委任的受托人 4GejT(U  
appointer 委任人 4i&!V9@:  
apportioned pro rata 按比例分摊 pR7G/]U$A  
apportionment 分配;分摊 ct/THq  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Z$K%@q,10+  
apportionment formula 分摊方程式 "Ksd9,J\b  
apportionment of estate duty 遗产税的分摊 ! m5\w>  
appraisal 估价;评估 Cu<ojN- $  
appreciable growth 可观增长 .z7f_KX^  
appreciable impact 显着影响 pnb$lpxt  
appreciable increase 可观增长 FsZEB/c  
appreciation 增值;升值 sh3}0u+  
appreciation against other currencies 相对其他货币升值 Ec/+9H6g  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 'N/%SRk  
appreciation tax 增值税 JkEQ@x  
appropriation 拨款;拨用;拨付 -;.fU44O[#  
appropriation account 拨款帐目 }(O kl1  
Appropriation Bill 拨款法案 1L9 <1  
appropriation-in-aid system 补助拨款办法 EHJc*WFPU-  
approved assets 核准资产 iv`-)UsE  
approved basket stock 认可一篮子证券 E0Xu9IW/A  
approved budget 核准预算 S?WUSx*N  
approved charitable donation 认可慈善捐款 [beuDZA  
approved charitable institution 认可慈善机构 ,\RCgc  
approved currency 核准货币;认可货币 S%|' /cFo  
approved estimates 核准预算 ?& ^l8gE  
approved estimates of expenditure 核准开支预算 IN*Z__l8j`  
approved overseas insurer 核准海外保险人 Du4?n8 o  
approved overseas trust company 核准海外信托公司 *Y>'v%  
approved pooled investment fund 核准汇集投资基金 ViONG]F  
approved provident fund scheme 认可公积金计划 ;yoq/  
approved provision 核准拨款 r2`?Ta  
approved redeemable share 核准可赎回股份 |EU08b]P29  
approved regional stock 认可地区性证券 wC@ U/?  
approved retirement scheme 认可退休金计划 aa3YtNpP  
approved subordinated loan 核准附属贷款 7En~~J3  
arbitrage 套戥;套汇;套利 qo ![#s  
arbitrageur 套戥者;套汇者 Fd0FG A&L  
arbitrary amount 临时款项 ,FPgs0rrS  
arrangement 措施;安排;协定 cW>`Z:6{K  
arrears 欠款 :9>nY  
arrears of pay 欠付薪酬 p`C5jfI  
arrears of revenue 逾期未收税款;逾期未收的帐项 05DtU!3O  
articles of association 组织章程;组织细则;组织章程细则 7P(:!ce4-  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 1O{67Pf  
ascertainment of profit 确定利润 RT 9|E80  
"Asia Clear" “亚洲结算系统”  16{;24  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c9K\K~bk  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 @XJv9aq  
Asian Development Fund [ADF] 亚洲发展基金 3c"{Wu-}  
Asian dollar bond 亚洲美元债券 v8=MO:>{R  
Asian dollar market 亚洲美元市场 E$baQU hKS  
Asian dollar rate 亚洲美元利率 uu#+|ZD  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 o W [-?  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 RR9s%>^  
asked price 沽盘;喊价;索价;卖方报价 oOvbel`;  
assessable income 应评税入息 \8H"lcj:  
assessable loss 应评税亏损 oOw"k*,h:S  
assessable profit 应评税利润 Cq'r 'cBZ  
assessable value 应评税值 lTNkmQ  
assessed profit 估定利润 -UE-v  
assessed value 经评估价值 c73ZEd+j  
assessment 评税;评定;估价;评税单 AS398L  
assessment number 评税编号;估价编号 #6nA^K}  
assessment of additional tax 补加税评税 IEj`:]d  
assessment of performance 业绩评估;实绩评价 Z r*ytbt  
Assessor 评税主任 FL}8h/  
asset price bubbles 资产价格泡沫 @bE?WXY  
asset-backed securities 具资产保证的证券 H$HhB8z3  
assets accretion 资产增值 !ym5' h  
assets and liabilities 资产与负债 Z!6G (zz:>  
assets betterment statement 资产递增表;资产改进表 ~Y$1OA8  
assets lending 实物放款;有抵押贷款 Il[WXt<S  
assets of the company passing on the death 死者去世时转移的公司资产 $NSYQF%aO  
assets pledged as security for liabilities 用作负债抵押的资产 O5"80z38[  
assets portfolio 资产投资组合 VzNH%  
assets price 资产价格 hy rJu{p  
assets quality 资产质素 pwQ."2x  
assets realization 资产变现 v?t+%|dzA  
assets refinancing arrangement 资产再集资安排 0J B"@U&-  
assets securitization 资产证券化 vOU -bF%u  
assets situated outside Hong Kong 在香港以外地方的资产 ekXHfA!i%  
assets stripping 削减资产;拆卖资产 :2+:(^l  
assets value 资产值 owB)+  
assignee 承让人 _t7A'`Dh]  
assignment 转让;转让书;转让契 g.qp _O  
assignment of interest 权益转让 hHQt4 r'd  
assignment of letters patent and trade mark 专利证书及商标转让 #=c%:{O{4R  
assignment of property 物业转让;物业转让书 \qPrY.-  
assignment right 转让权 \(s ";@  
assignor 转让人 3Hr%G4  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Ib C)F> Dq  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 e78}  
associate member 附属会员 6I<`N  
associated body corporate 相联法人团体 ^  +G> N  
associated company 相联公司;联属公司 ud1E@4;qf  
associated corporation 相联法团 ?6gI8K6X  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] QS_xOQ '  
公认会计师公会〔英国〕 0o`o'ZV=c  
Association of Futures Exchange Brokers 香港期货经纪协会 /6fsh7 \  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 h&P[9:LH  
association of underwriters 承保人组织 N~_gT Jr~P  
assumption of control 接管 :8FH{sqR  
assurance 担保;保险;转易;转易书 z%z$'m  
assurance of interest 权益的转易 +xa2e?A%L  
at 19XX price 按一九XX年价格计算 v}U;@3W8U  
at a discount 按赔价计算;按贴水价格计算;打折扣 B("kE`  
at a premium 按溢价计算;按升水价格计算 _;9)^})$  
at call 通知付款;按通知 ~drNlt9jf  
at constant market price 按固定市价计算 W3#L!&z_wK  
at constant price 按固定价格计算 5Dd;?T>  
at cost 按成本计算 j yE+?4w;  
at current market price 按当时市价计算;按现时市价计算 .)Q'j94Q  
at current price 按当时价格计算;按现时价格计算 f3O'lc3  
at factor cost 按要素成本计算;按生产要素成本计算 psBBiHB[L  
at money-of-the-day price 按付款当日价格计算 ~EymD *  
at or better 按指定或较佳价位〔买卖指令〕 =6hf'lP  
at par 按面值计算;平价 /$KW$NH4z  
at sight 见票即付 pbNVj~#6  
at the close 按收市盘 2P*O^-zRp  
at the opening 按开市盘  }#1g;  
attestation 见证;见证条款 i@6 kI C  
at-the-money option 平价期权 uQ}kq7gd  
attorney 受权人;受托代表人 !{+(oDN  
attornment 新拥有人承认书 &^"m6  
attributable profit 可归属利润 5 X rn]  
attributable share value 可归属股份价值 DuaOi1Gw  
Auckland Stock Exchange 奥克兰证券交易所 ,k4 (b  
auction 拍卖 BC3I{Y |  
auctioneer 拍卖商 d*(1t\  
audit 审计;核数 00ho*p!E'  
Audit Commission 审计署 @W8RAS~  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] u<[Y6m  
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%fl=i~oN  
audit review 帐目审查 ;iWCV& >w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 W NCdk$  
audited account 审计帐目;经审计的帐目 L=>N#QR7  
audited annual account 经审计的周年帐目 *Co+UJjT  
audited balance sheet 经审计的资产负债表 -c. a7  
auditor 核数师;核数主任;审计师 W/+0gh7`,(  
auditor's certificate 核数师证明书;审计师证明书 }5|uA/B  
auditor's report 核数师报告;审计师报告 q>?oV(sF  
Aussie bond 澳元债券 :'03*A_[  
austerity budget 紧缩预算 cVU[>gkg_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 d+kIof,  
Australia All Ordinaries Index 澳洲所有普通股票指数 is,_r(S  
Australian Dollar [AUD] 澳元 vU _#(jZ  
Australian Options Market 澳大利亚期权市场 b=sc2 )3?  
Australian Securities Commission 澳洲证券事务监察委员会 .Q7z<Q  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >:.Bn8-  
Australian Stock Exchange 澳大利亚证券交易所 3s+D x$Ud  
Austrian Schilling [ATS] 奥地利先令 Z+4J4Ka^!(  
authentication 认证;鉴证 d]<tFx>CQW  
authority to purchase 委托购买证;委购书 p ^Ruf?>  
authorization 认可;核准;授权;授权书 )Fbkt(1  
authorization by direction 指示授权 !.!Ervi!N  
authorization by instruction 指令授权 -7u4f y{T  
authorization by warrant 令状授权 -Rmz`yOq}  
authorization of unit trust 单位信托的认可 MCvjdc3:  
authorized agent 指定代理人 3>Yec6Hs  
authorized capital 法定资本 !,]_tw>R  
authorized clerk 出市员 tkA '_dcIC  
authorized dealer 认可交易商 crUXpD  
authorized financial institution 认可财务机构 dS-l2 $n  
authorized fund 认可基金 2Tp.S3  
authorized fund house 获授权的基金公司;认可基金公司 ~<aCn-h0  
authorized institution 认可机构 a`}HFHm\2,  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 m]85F^R0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 aX~7NslR  
authorized insurer 获授权保险人;获认可承保人 Vki3D'.7N  
authorized investment 特准投资项目 UGIyNMY  
authorized person 获授权人 J::dY~@  
authorized representative 获授权代表 { Uh/ ~zu  
authorized share capital 法定股本 ;Q ]bV52  
automated quotation system 自动报价系统 yzYPT}t  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] w%kxY5q  
自动交易系统〔香港期货交易所有限公司〕 &N,c:dNe  
automatic adjustment mechanism 自动调整机制 ,+f'%)s_x  
automatic adjustment system 自动调整系统 KV Mm<]Z  
Automatic Clearing House 自动票据交换所 m}k rG  
automatic exchange rates accumulation system 自动化汇率累集系统 Rh%x5RFFc  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P*_Q8I)Y  
automatic teller machine [ATM] 自动柜员机 /.vB /{2  
autopay 自动转帐 N[Fz6,ZG _  
available assets 可用资产 3ILEc:<0J  
available fiscal reserve 现存财政储备 ZT!DTb B  
available profit 可用利润 l =#uy  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 x.!%'{+ {  
average 平均;平均数;海损 ~qRP.bV%f  
average basic salary 平均基本薪金 #=h~Lr'UH  
average consumer expenditure 平均消费开支;一般消费开支 J?V8uEly  
average cost 平均成本 k#U?Xs>  
average cost of land production 增辟土地平均成本 m)&2zV/Q  
average daily turnover 平均每日成交额 wj5{f5 RWV  
average daily wage rate 平均每日工资率 S?&ntUah  
average expenditure pattern 平均开支模式 %1S;y  
average growth rate 平均增长率 (2 X`imJ  
average net fixed assets 固定资产平均净值 ,?728pfw  
average of relatives 相对价格平均数 iCx}v[;Ol  
average price 平均价格 AFyf7^^k  
average propensity to consume 平均消费倾向;一般消费倾向 VCtj8hKDr  
average propensity to save 平均储蓄倾向;一般储蓄倾向 HI55):Eb  
average rate 平均率 EP*"=_  
average revenue 平均收入;平均收益 7D<M\l8G  
average stock 平均库存;平均存货 5G|(od3  
average yearly rent 平均年租 4~DoqT  
avoidance of double taxation 避免双重课税 N|wI=To  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
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