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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: c.PPVqx  
A share A股;甲类股份 bg)yl iX  
abatement of tax 减税;减扣免税额 vxo iPqo  
ABN AMRO Bank N.V. 荷兰银行 q*<Df=+B  
above-the-line expenditure 线上项目支出;经常预算支出 Ui46 p  
above-the-line receipt 线上项目收入;经常预算收入 F3b[L^Km]  
ABSA Asia Limited 南非联合亚洲有限公司 }cE,&n  
absolute change 绝对数值变更 9)QvJ87e@7  
absolute expenditure 实际开支 Ee##:I[z  
absolute guideline figure 绝对准则数字 0%^m  
absolute interest 绝对权益 %fpcH  
absolute order of discharge 绝对破产解除令 KutR l$,  
absolute profit margin 绝对利润幅度 @"H+QVJ@  
absolute value 实值;绝对值 J~:/,'Ea  
absolutely vested interest 绝对既得权益 fO.gfHI  
absorbed cost 已吸收成本;已分摊成本 QP?Z+P<  
absorption 吸收;分摊;合并 _Ucj)Ud k  
absorption rate 吸收率;摊配率;分摊率 \+g95|[/  
ACB Finance Limited 亚洲商业财务有限公司 M>~jLu0@  
acceptable form of reciprocity 合理的互惠条件 (+9_nAgZ,  
acceptable rate 适当利率;适当汇率 g4I&3 M  
acceptance agreement 承兑协议 d]k >7.  
acceptance for honour 参加承兑 y?M99Vo4?  
acceptor 承兑人;接受人;受票人 g/4.^c  
acceptor for honour 参加承兑人 b#.hw2?a`  
accident insurance 意外保险 81/Bn!  
Accident Insurance Association of Hong Kong 香港意外保险公会 oZ@_o3VG  
accident insurance scheme 意外保险计划 1HBch]J  
accident year basis 意外年度基准 %?C{0(Z{  
accommodation 通融;贷款 H>`?S{J  
accommodation bill 通融票据;空头票据 59p'Ega.  
accommodation party 汇票代发人 G;MgrA#\  
account balance 帐户余额;帐户结余 >b |l6 #%  
account book 帐簿 }$;T.[ ~  
account collected in advance 预收款项 /"Om-DK%  
account current book 往来帐簿 2HMlh.R(C  
account of after-acquired property 事后取得的财产报告 -rlxxLT+  
account of defaulter 拖欠帐目 >ea<6&!Ee  
account payable 应付帐款 `yHV10  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 7+j@0v\  
account receivable 应收帐款 !w98 [BE7  
account receivable report 应收帐款报表 a)[XJLCQ  
account statement 结单;帐单;会计财务报表 QKbX^C  
account title 帐户名称;会计科目 6lq7zi}'w  
accountant's report 会计师报告 M>0=A  
Accountant's Report Rules 会计师报告规则 U\ y?P:yy  
accounting and auditing procedure 会计与审计程序;会计与核数程序 `qSNS->  
Accounting Arrangements 《会计安排》 p(~>u'c  
accounting basis 会计基础 E'&UWD h  
accounting by Official Receiver 破产管理署署长呈交的帐目 Cfb/f]*M  
Accounting Circular 《会计通告》 -";'l @D=  
accounting class 会计类别 wr8n*Du  
accounting date 记帐日期;会计结算日期 F)Yn1&a#H  
accounting for money 款项核算 ^Y ~ ,s  
Accounting Officer 会计主任 gV!Eotq  
accounting period 会计报告期;会计期 ^,b*.6t  
accounting policy 会计政策;会计方针 ev#d1s|<S  
accounting practice 会计惯例 @k,u xe-  
accounting principle 会计准则 *6q8kQsz^1  
accounting record 会计记录 fh )QX  
accounting report 会计报告 5}~*,_J2Z  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 i,FG?\x@  
Accounting Society of China 中国会计学会 ~7b '4\  
accounting statement 会计报表 _$wWKJy9  
accounting system 会计制度;会计系统 <k5FlvE2  
accounting transaction 会计事项;帐务交易 * C~  
accounting treatment 会计处理 AzN.vA)q  
accounting year 会计年度 JXGIVH?Rpu  
accretion 增值;添加 o]}b#U8S  
accrual 应计项目;应累算数目 6k42>e*p  
accrual basis 应计制;权责发生制 zY\v|l<T  
accrual basis accounting 应计制会计;权责发生制会计 X`:(-3T  
accrue 应累算;应计 }`IN5NdYp  
accrued benefit 应累算利益 @o44b!i  
accrued charges 应计费用 &EmxSYL>  
accrued cumulative preference share dividend 应累算的累积优先股股息 . %tc7`k8  
accrued expenses 应累算费用 PFG):i-?  
accrued interest payable 应付利息;应计未付利息 C\.?3  
accrued interest receivable 应收利息;应计未收利息 S]9:3~  
accrued right 累算权益 W&z.O  
accruing profit 应累算的利润 hof$0Fg  
accumulated fiscal reserve 累积财政储备 sG0cN;I]t  
accumulated profit 累积利润;滚存溢利 L`x:Y>C(  
accumulated reserve 累积储备 WaN0$66[:  
accumulation of surplus income 累积收益盈余 @p|[7'  
acquired assets 既得资产 6}x^ T)R  
acquisition 收购;购置;取得 |vTirZP  
acquisition cost 购置成本 [ G[HQ)A  
acquisition expenses 购置费用 W8yr06{]  
acquisition of 100% interest 收购全部股权 zEF3B  
acquisition of control 取得控制权 /Rx%}~x/m  
acquisition of fixed assets 购置固定资产 RE oFP;H~  
acquisition of shell “买壳” - CT?JB  
acquisition price 收购价 >efYpd#^  
act of God 天灾 MrLDe {^C2  
acting partner 执事合伙人 @a>+r1  
active market 买卖活跃的市场;交投畅旺的市场;旺市 e@Z(z^V  
active partner 积极参与的合伙人 5^GUuFt5m  
active trading 交投活跃 z:RwCd1\  
actual circulation 实际流通 6rt.ec(  
actual cost 实际成本 5U3="L  
actual expenditure 实际开支;实际支出 q' 3=  
actual income 实际入息;实际收入;实际收益 m {_\@'q  
actual market 现货市场 n|SsV  
actual price 现货价;实际价格 wRnt$ 1  
actual profit 实际利润 ( y2%G=.j  
actual quotation 实盘;实际价位;实际报价 ~e~4S~{  
actual year basis 按实际年度计算 }n:'@}  
actuals 实货 K}`.?6O  
actuarial investigation 精算调查 Nypa,_9}  
actuarial principle 精算原则 hP`3Ao  
actuarial report 精算师报告 Z)62/`C)  
Actuarial Society of Hong Kong 香港精算学会 )3'/g`c  
actuarial valuation 精算师估值 2B=yT8  
actuary 精算师 G0CmY43  
ad referendum agreement 暂定协议;有待覆核的协定 46Nl];g1`  
ad valorem duty 从价税;按值征税 HR\yJt  
ad valorem duty system 从价税制 o`M7:8G  
ad valorem fee 从价费 R\A5f\L9  
ad valorem tariff 从价关税 wcsUb 9(  
additional allowance 额外免税额 9N5 &N3  
additional amount for unexpired risk 未过期风险的额外款额 3)atqM)i  
additional assessable profit 补加应评税利润 P9G c)$6{p  
additional assessment 补加评税 #&1mc_`/  
additional commitment 额外承担 fk#SD "iJ  
additional commitment vote 额外承担拨款 /XS}<!)%  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ;5PXPpJ  
additional dependent parent allowance 供养父母额外免税额 SEIGs_^'\  
additional provision 额外拨款 Iy8Ehwejd  
additional stamp duty 附加印花税 h.sH:]Z  
additional tax 补加税罚款;补加税款 %^2LTK(P  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 lDCoYX_  
adjudged bankrupt 被裁定破产 F.c,FR2  
adjudicated bankrupt 裁定破产人 dF5EIPl;J  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 a7%5Qg9B;  
adjudication of bankruptcy 裁定破产;宣告破产 (pREo/T  
adjudication of insolvency 裁定无力偿还债务 XcR2]\  
adjusted actual 经调整的实数;调整后的实数 &Jk0SUk MP  
adjusted current assets 经调整的流动资产;调整后的流动资产 uPr@xff  
adjusted figure 经调整的数字;调整后的数额 pu0IhDMn  
adjusted liabilities 经调整的负债;调整后的负债 a+uSCs[C  
adjusted loss 经调整的亏损;调整后的亏损 TlQ#0_as[  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 7xO =:*  
adjusted profit 经调整的利润;调整后的利润 ;R@zf1UYA  
adjusted surplus 经调整的盈余额;调整后的盈余额 :JV= Kt  
adjusted value 经调整的价值;调整后的价值 Ldf<  
adjustment 调整;修订;理算〔保险〕 eL0U5>#  
adjustment centre 调剂中心 vfK^^S  
adjustment lag 调整过程的时间差距;调整时差 !L2R0Y:a  
adjustment mechanism 调整机制 ymrmvuh  
adjustment of loss 亏损调整 %qV=PC  
adjustment process 调整过程;调整程序 -iR}kP|  
adjustment range 调整幅度 jdK~]eld=  
administered exchange rate 受管制汇率 B~D{p t3y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 zFN:C()ig  
administration expenses 行政费用 plh.-"   
administration fee 手续费;行政费 FF0N{bY  
administration in bankruptcy 破产管理 VY<$~9a&1  
administration order 遗产管理令 Qo4]_,kR  
administrator 管理人;遗产管理人 O6pswMhAc  
administrator of the estate 遗产管理人 4`I2tr  
admission of debt 债项承认书 ylUxK{  
admission of proof 接纳债权证明 :"5i/Cx  
advance 放贷款项;垫付款项;预支款项;预付款项 -= H* (M  
advance account 暂支帐目;预付款帐户 s{(aW5$!s  
advance compensation 预付补偿金 47|Lk]+O  
advance from shareholder 股东垫款 =ps3=D  
advance pending reimbursement 预支以待日后付还 + 0{m(%i  
advanced economy 先进经济体系 e=<knKc Q  
advancement 预付;预付财产 EcxPbRg  
advances warrant 垫款令 aHNR0L3$}{  
advancing 贷出 (0/,R  
adverse balance 逆差 5Ev9u),D+v  
adverse exchange 逆汇 Dq/_^a/1  
advertisement addressed to shareholders 在报章刊登的致股东通告 $sTbFY  
advice for collection 托收通知书 |]1-ck!  
advice of drawing 提款通知书;汇票通知书 VUpa^R  
advice of payment 付款通知 _PLY<i2vr  
Advisory Committee [Securities and Futures Commission] ^I4'7]n-  
谘询委员会〔证券及期货事务监察委员会〕 )r3}9J  
Advisory Committee on Diversification 经济多元化谘询委员会 ![h+ R@_(  
affidavit 誓章;遗产申报誓章 )_k"_VVcC  
affidavit of no receipt 述明无收款的誓章 29("gB  
affiliate 联号;联营公司;附属公司 w#vSZbh  
affiliated company 附属公司;联号;联营公司 ]VtVw^ir  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 )h6hN"#V5  
affordability 负担能力 dw#K!,g  
African Development Bank [AfDB] 非洲开发银行 c7UmR?m  
after-acquired property 事后取得的财产 BgRfy2:  
after-hours dealing 市后交易 xP#vAR  
after-tax profit 税后盈利;税后利润;税后溢利 JL[$B1  
agency agreement 代理协议 I@Pp[AyG  
agency expenses 代理机构的开支 qB6@OS  
agency fee 代理费 ZG[P?fM  
Agency Law 《代理法》 TUHm.!+a  
agent 代理人;承销人 rH*1bDL  
agent of company 公司代理人 F*m^AFjs  
agent's fee 代理人费;经纪费 ,cZhkXd  
aggregate 总计;总数;总体数字 O'm><a>8  
aggregate amount 总款额;总额  ?QxI2J  
aggregate assets and liabilities 总体资产与负债 YXz*B5R  
aggregate at constant price 按固定价格计算的总体数字 > %h7)}U  
aggregate demand 总需求 =^8*]/k  
aggregate gross position 总持仓量 R= ,jqW<  
aggregate limit 总限额 P 4Vi~zMX  
aggregate of salaries tax 合计薪俸税 ^j]"!:h  
aggregate performance 总体表现;总体业绩 )4:K@  
aggregate supply 总体供应 [.J&@96,b  
aggregate surplus 总盈余 aF*KY<w  
aggregate total 整体总额 t/55tL  
aggregate value 总值;合计价值 -#<6  
aggregated basis 合计基准 KaVNRS  
aggregated net chargeable income 合计应课税入息实额 #&zM.O1Q  
aggregation 合并计算;合计;总和 ~o{GQ>  
aggregation of incomes of husband and wife 夫妇入息合并计算 [v47_ 5O  
aggregation of property 财产的总和 Pq\ `0/4_  
agio 差价;贴水 bfo..f-0/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》 %+ln_lgD:  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ?,s]5   
《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》 ] V|hDU=t  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment "/e_[_j  
《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》 Nq]8p =e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment p7{2/m j  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 I=aoP}_  
agreement for a settlement 授产协议 y yPQ^{zD  
agreement for assignment 转让协议 {!RDb'Zp  
agreement for sale 售卖协议;买卖协议 M3XG s|gw  
agreement for sale and purchase 买卖协议 /x%h@Cn!  
agreement for the payment of interest 支付利息协议 w8=&rzr8  
agreement for the repayment of money 还款协议 gB7kb$J  
agreement of reinsurance 再保险协议 uu7 ?,WT  
Agricultural Bank of China 中国农业银行 PP*6nW8  
air passenger departure tax 飞机乘客离境税 $4>(}  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 pbCj ^  
airport tax 机场税 ,LE15},  
alcohol duty 酒精税 (vX) <Z !  
alienation 让与;让渡;转让 ;X_bDiG$  
alimony 生活费;赡养费 1`hmD1d  
All Ordinaries Index [AOI] 所有普通股指数 LTZ8Eu  
all risks 全险;综合险 zH"a>+st=  
All Sales Record for Stock Market 《股票市场成交报告》 ./ ]xn  
Allied Capital Resources Limited 新联财务有限公司 $>JfLSyC  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 < `$svM  
allocation letter 拨款信件 J#.f%VJ  
allocation of fund 分配款项;预留款项 Cn"_x  
allocation of profit 利润分配;溢利分配 ^VC /tJ  
allocation warrant 拨款令 QhhL_vP  
allotment 分配;配股 ]z5kYU&  
allotment notice 股份配售通知;配股通知 "D\>oFu  
allotment of shares 股份分配 O]4v\~@-j  
allowable 可获宽免;免税的 v)p'0F#6A  
allowable business loss 可扣除的营业亏损 Vu`5/QDq  
allowable expenses 可扣税的支出 N#``(a  
allowance 免税额;津贴;备抵;准备金 ,? >{M  
allowance for debts 债项的免税额 -F. c<@*E  
allowance for depreciation by wear and tear 耗损折旧免税额 U[0x\~[$K  
allowance for funeral expenses 殡殓费的免税额 >&DC[)28  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 }/w]+f*  
allowance for repairs and outgoings 修葺及支出方面的免税额 gt(^9t;  
allowance to debtor 给债务人的津贴 {+~ JTrp  
alteration of capital 资本更改 6"Ze%:AZZ  
alternate trustee 候补受托人 MzFFWk  
amalgamation 合并 {|d28!8w  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 0BwxPD#6bv  
ambit of charges 征税范围;收费范围 <4LW.q  
amended valuation 经修订的估值 aD(3.=[R  
American Commodities Exchange 美国商品交易所 l k sNy  
American Express Bank Limited 美国运通银行 8J#U=qYei  
American Stock Exchange 美国证券交易所 A"B#t"  
amortization 摊销 ;A G&QdTMh  
amount due from banks 存放银行同业的款项 `fuQ t4  
amount due from banks abroad 存放海外银行同业的款项 "ejsz&n  
amount due from holding companies 控股公司欠款 {Gr"lOi*@  
amount due from local banks 存放本港银行同业的款项 $>8O2p7W  
amount due to banks 银行同业的存款 w%?Zb[!&  
amount due to banks abroad 海外银行同业的存款 (@1>G ^%  
amount due to holding companies 控股公司存款 \0W0o5c$  
amount due to local banks 本港银行同业的存款 PNo9.-@G  
amount due to outport banks 外埠银行同业的存款 x?UAj8z6  
amount for note issue 发行纸币的款额 ]xkh"j+W  
amount of bond 担保契据的款额 iT;Ld $!{f  
amount of consideration 代价款额 vX7U|zy  
amount of contribution 供款数额 %aI,K0\  
amount of indebtedness 负债款额 4@+']vN4  
amount of principal of the loan 贷款本金额 }[{9u#@#  
amount of rates chargeable 应征差饷数额 =H`yzGt  
amount of share capital 股本额 ?KB] /gT^  
amount of sums assured 承保款额 RWRqu }a  
amount of variation 变动幅度 e^<'H  
amount of vote 拨款数额 'yosDT2{#  
amount payable 应付款额 U(PW$\l  
amount receivable 应收款额 67;6nXG0K  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 V|hwT^h  
analysis 分析 Gshy$'_e  
ancillary risk 附属风险 (wFoI}s  
annual account 周年帐目;周年帐目报表;年度决算;年结 )7{r8a  
annual accounting date 年结日期 Z l;TS%$  
annual allowance 每年免税额;年积金;年度津贴;年津 L PS,\+  
annual balance 年度余额 ny%$BQM=  
annual disposable income 每年可动用收入 G!`PP  
annual estimates 周年预算 V.9p4k`  
annual fee 年费 ]WzeJ"r {3  
annual general meeting 周年大会 (Hmm^MV)  
annual growth rate 年增率;每年增长率 cV"Ov@_.k  
annual long-term supplement 长期个案每年补助金 .p]r S =#  
annual pensionable emolument 可供计算退休金的年薪 l1#.r g  
annual report 年报 V%{WH}  
Annual Report on the Consumer Price Index 《消费物价指数年报》 aZ|?i }  
annual return 周年报表;周年申报表;每年报税表格 j 7^A%9  
Annual Return Rules 《周年报表规则》 ubZJUm  
annual review of consumer prices 每年消费物价回顾 w=CzPNRHH!  
annual roll-forward basis 逐年延展方式 <@# g2b  
annual salary 年薪 ) "?eug}D  
annual statement 年度报表;年度决算表 |VzXcV-"8)  
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 F\hVunPVx  
annuitant 年金受益人 W mbIz[un  
annuity 年金 L }3eZ-  
annuity contract 年金合约 \4LTViY]  
annuity on human life 人寿年金 @}19:A<'  
antecedent debt 先前的债项 *Ojl@N  
ante-dated cheque 倒填日期支票 3;FV^V'  
anticipated expenditure 预期开支 MD*dq  
anticipated net profit 预期纯利 |d z2Drc  
anticipated revenue 预期收入 6:L2oW 6}{  
anti-inflation measure 反通货膨胀措施 6" <(M@  
anti-inflationary stance 反通货膨胀立场 ]DU?N7J  
apparent deficit 表面赤字 :h |]j[2p  
apparent financial solvency 表面偿债能力 ByuBZ!m  
apparent partner 表面合伙人 S*>T%#F6Uo  
application for personal assessment 个人入息课税申请书 @e&0Wk  
application of fund 资金应用 j>e RV ol  
application to release as liquidator and to destruct the books of accounts and documents TpwN2 =  
申请免除清盘人职务及毁灭帐簿与文件 c_CVZR?  
appointed actuary 委任精算师 $5/d?q-ts{  
appointed auditor 委任核数师;委任审计师 _si5z  
appointed trustee 委任的受托人 tHo|8c~ [  
appointer 委任人 "OA{[)fw"  
apportioned pro rata 按比例分摊 Qclq^|O0  
apportionment 分配;分摊 %$kd`Rl}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 zH Z;Y^{+  
apportionment formula 分摊方程式 |:&O!36  
apportionment of estate duty 遗产税的分摊 S6_:\Q  
appraisal 估价;评估 1og+(m`BL  
appreciable growth 可观增长 ;2\6U;  
appreciable impact 显着影响 Ll-QhcC$  
appreciable increase 可观增长 jI0gf&v8  
appreciation 增值;升值 utBrH  
appreciation against other currencies 相对其他货币升值 :F@Uq<~(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Z\Ur F0  
appreciation tax 增值税 4xq|  
appropriation 拨款;拨用;拨付 r#2Fk &Z9  
appropriation account 拨款帐目 $.kJBRgV*  
Appropriation Bill 拨款法案 .4U*.Rf  
appropriation-in-aid system 补助拨款办法 ;Vc|3  
approved assets 核准资产 +-(,'slov  
approved basket stock 认可一篮子证券 b=1E87i@W  
approved budget 核准预算 zRD-[Z/-  
approved charitable donation 认可慈善捐款 'fGKRd|)  
approved charitable institution 认可慈善机构 >p@b$po  
approved currency 核准货币;认可货币 )gSqO{Z  
approved estimates 核准预算 9( q(;|;Hp  
approved estimates of expenditure 核准开支预算 d"miPR  
approved overseas insurer 核准海外保险人 K0_gMi+bR  
approved overseas trust company 核准海外信托公司 U|Gy9"  
approved pooled investment fund 核准汇集投资基金 c AO:fb7  
approved provident fund scheme 认可公积金计划 aA52Li  
approved provision 核准拨款 S4 Uu/EX6S  
approved redeemable share 核准可赎回股份 ~CkOiWC0  
approved regional stock 认可地区性证券 7L6L{~8 W  
approved retirement scheme 认可退休金计划 tE {M  
approved subordinated loan 核准附属贷款 H\a"=&M  
arbitrage 套戥;套汇;套利 1=z[U|&R  
arbitrageur 套戥者;套汇者 w(aHB8T  
arbitrary amount 临时款项 Y8]@y0(  
arrangement 措施;安排;协定 V`#2jDz  
arrears 欠款 fV5$[CL1  
arrears of pay 欠付薪酬 sH;_U)ssH  
arrears of revenue 逾期未收税款;逾期未收的帐项 bTrusSAl  
articles of association 组织章程;组织细则;组织章程细则 :&TM0O  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 [SC6{ |  
ascertainment of profit 确定利润 wB[f%mHs  
"Asia Clear" “亚洲结算系统” +Tu?PuT7k  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 (^y"'B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 T9w=k)  
Asian Development Fund [ADF] 亚洲发展基金 &=jPt%7#M  
Asian dollar bond 亚洲美元债券 l#1#3F  
Asian dollar market 亚洲美元市场 Zs=A<[  
Asian dollar rate 亚洲美元利率 o}114X4q;  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 iaEQF]*cC  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 UAhWJ$(C  
asked price 沽盘;喊价;索价;卖方报价 g ,EDE6`8  
assessable income 应评税入息 dB[4NT  
assessable loss 应评税亏损 [UZ r|F  
assessable profit 应评税利润 0jlM~H  
assessable value 应评税值 C'|9nK$%  
assessed profit 估定利润 lMGO4U[z  
assessed value 经评估价值 >bze0`}Z  
assessment 评税;评定;估价;评税单 =3-?$  
assessment number 评税编号;估价编号 %eg+ .  
assessment of additional tax 补加税评税 {@)ZXg  
assessment of performance 业绩评估;实绩评价 b;UDgq8v  
Assessor 评税主任 oH%[8!#  
asset price bubbles 资产价格泡沫 ,GYQ,9:  
asset-backed securities 具资产保证的证券 IUv#nB3  
assets accretion 资产增值 Vn sV&cx  
assets and liabilities 资产与负债 b-VygLN  
assets betterment statement 资产递增表;资产改进表 S \]O8#OX  
assets lending 实物放款;有抵押贷款 2wY|E<E  
assets of the company passing on the death 死者去世时转移的公司资产 A5yVxSF  
assets pledged as security for liabilities 用作负债抵押的资产 ai sa2#  
assets portfolio 资产投资组合 MmjZq  
assets price 资产价格 HbA/~7  
assets quality 资产质素 ?QT6q]|d0+  
assets realization 资产变现 >pfeP"[(3  
assets refinancing arrangement 资产再集资安排 l EFd^@t  
assets securitization 资产证券化 N,Ma\D+^t  
assets situated outside Hong Kong 在香港以外地方的资产 R#4l"  
assets stripping 削减资产;拆卖资产 6Bjo9,L  
assets value 资产值 6(`N!]e*L  
assignee 承让人 >z\IO  
assignment 转让;转让书;转让契 W34xrm  
assignment of interest 权益转让 tjx8 UgSi  
assignment of letters patent and trade mark 专利证书及商标转让 5;0w({1l  
assignment of property 物业转让;物业转让书 Ie. on)  
assignment right 转让权 ?lsK?>uU  
assignor 转让人 |z=`Ur@)  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 34u[#O{2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZDFq=)0C  
associate member 附属会员 O0qG 6a  
associated body corporate 相联法人团体 bzNnEH`^]  
associated company 相联公司;联属公司 n]IF`kYQV  
associated corporation 相联法团 3E|||3rf  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] _ f%s]  
公认会计师公会〔英国〕 -`k>(\Q< d  
Association of Futures Exchange Brokers 香港期货经纪协会 vzg^tJ  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 TI7$J#  
association of underwriters 承保人组织 Qt+D ,X  
assumption of control 接管 .pUB.l$)  
assurance 担保;保险;转易;转易书 y5j:+2|I  
assurance of interest 权益的转易 'lZlfS:Z8  
at 19XX price 按一九XX年价格计算 c6xr[tc%  
at a discount 按赔价计算;按贴水价格计算;打折扣 kBR=a%kG  
at a premium 按溢价计算;按升水价格计算  +x 3x  
at call 通知付款;按通知 _h-agn4[i  
at constant market price 按固定市价计算 kzZgNv#G;  
at constant price 按固定价格计算 ]XEyG7D  
at cost 按成本计算 ..8t1+S6]  
at current market price 按当时市价计算;按现时市价计算 L[2qCxB'^  
at current price 按当时价格计算;按现时价格计算 J=3{<Xl  
at factor cost 按要素成本计算;按生产要素成本计算 {zcG%b WJ  
at money-of-the-day price 按付款当日价格计算 h.vy SwF"j  
at or better 按指定或较佳价位〔买卖指令〕 .4CDQ&B0K  
at par 按面值计算;平价 &gXL{cK'%  
at sight 见票即付 9!n:hhJM  
at the close 按收市盘 ,/+Mp  
at the opening 按开市盘 .z,-ThTH@\  
attestation 见证;见证条款 $vXY"-k  
at-the-money option 平价期权 -t4:%-wv  
attorney 受权人;受托代表人 _R\FB|_  
attornment 新拥有人承认书 Cb+sE"x]  
attributable profit 可归属利润 #'&-S@/nQs  
attributable share value 可归属股份价值 {A0F/#M]  
Auckland Stock Exchange 奥克兰证券交易所 ^&YtZjV  
auction 拍卖 FvT4?7-  
auctioneer 拍卖商 ' bl9fO4v  
audit 审计;核数 }'P|A  
Audit Commission 审计署 \7LL neq  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] MM32\}Y6  
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〕 Eq)b=5qrG?  
audit review 帐目审查 <9pI~\@w  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 @H?OHpJ"`  
audited account 审计帐目;经审计的帐目 $JOz7j(  
audited annual account 经审计的周年帐目 *,X)tZ6VX  
audited balance sheet 经审计的资产负债表 d8: $ll  
auditor 核数师;核数主任;审计师 6n2RTH  
auditor's certificate 核数师证明书;审计师证明书 I'P|:XKI  
auditor's report 核数师报告;审计师报告 VjWJx^ZL#  
Aussie bond 澳元债券 uY~mi9E  
austerity budget 紧缩预算 c/K#W$ l  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ]  & ]G  
Australia All Ordinaries Index 澳洲所有普通股票指数 D/=05E%[81  
Australian Dollar [AUD] 澳元 {1)bLG|$  
Australian Options Market 澳大利亚期权市场 ]#M"|iTR  
Australian Securities Commission 澳洲证券事务监察委员会 ?/&X _O  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ']2Vf] dB  
Australian Stock Exchange 澳大利亚证券交易所 LE}`rW3  
Austrian Schilling [ATS] 奥地利先令 LkJq Bg  
authentication 认证;鉴证 28^/By:J  
authority to purchase 委托购买证;委购书 h{mzYy} b  
authorization 认可;核准;授权;授权书 :/(G#ZaV  
authorization by direction 指示授权 2Di~}*9&  
authorization by instruction 指令授权 TE&E f$h  
authorization by warrant 令状授权 l#cVQ_^"  
authorization of unit trust 单位信托的认可 v>K|hH  
authorized agent 指定代理人 L?u {vX  
authorized capital 法定资本 R,D/:k'~k  
authorized clerk 出市员 BMAWjEr  
authorized dealer 认可交易商 :gRrM)n  
authorized financial institution 认可财务机构 LF.i0^#J  
authorized fund 认可基金 jF6Q:`k  
authorized fund house 获授权的基金公司;认可基金公司 3\ajnd|  
authorized institution 认可机构 EUw4$Jt^p  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 @GAj%MK$  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 iOa<=  
authorized insurer 获授权保险人;获认可承保人 $!G|+OuTR  
authorized investment 特准投资项目 {0j,U\ kb  
authorized person 获授权人 }%wP^6G*x\  
authorized representative 获授权代表 rIPg,4y*S!  
authorized share capital 法定股本 tz65Tn_M  
automated quotation system 自动报价系统 AIl`>ac  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] >;G_o="X  
自动交易系统〔香港期货交易所有限公司〕 kN 2mPD/  
automatic adjustment mechanism 自动调整机制 dh]Hf,OLF  
automatic adjustment system 自动调整系统 gm]q<~eMW  
Automatic Clearing House 自动票据交换所 ~C 3 Y/}  
automatic exchange rates accumulation system 自动化汇率累集系统 R5MN;xG^  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 !pe[H*Cy  
automatic teller machine [ATM] 自动柜员机 f4<~_ZGr  
autopay 自动转帐 LL:N/1ysG  
available assets 可用资产 ST#)Fl  
available fiscal reserve 现存财政储备 9i#,V@  
available profit 可用利润 :fX61S6)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 miBCq l@x  
average 平均;平均数;海损 T:Q+ Z }v+  
average basic salary 平均基本薪金 *C)m#[#:u  
average consumer expenditure 平均消费开支;一般消费开支 xg%{p``  
average cost 平均成本 2:.$:wS  
average cost of land production 增辟土地平均成本 Wsd_RT}ww  
average daily turnover 平均每日成交额 g0~m[[  
average daily wage rate 平均每日工资率 0*^f EoV  
average expenditure pattern 平均开支模式 k!qOE\%B  
average growth rate 平均增长率 'lC=k7@x  
average net fixed assets 固定资产平均净值 )jI4]6  
average of relatives 相对价格平均数 z 4. |N  
average price 平均价格 t re`iCH~  
average propensity to consume 平均消费倾向;一般消费倾向 y54RD/`-  
average propensity to save 平均储蓄倾向;一般储蓄倾向 N+R{&v7=F%  
average rate 平均率 %LdBO1D0  
average revenue 平均收入;平均收益 %D7^.  
average stock 平均库存;平均存货  r+]a  
average yearly rent 平均年租 |<]wM(GxE  
avoidance of double taxation 避免双重课税 :'H}b*VWx  
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 [di&N!Ao  
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