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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: Ts[_u@   
A share A股;甲类股份 =JEv,ZGT3  
abatement of tax 减税;减扣免税额 6:[dj*KGmT  
ABN AMRO Bank N.V. 荷兰银行 VU(v3^1"  
above-the-line expenditure 线上项目支出;经常预算支出 >V?eog%~  
above-the-line receipt 线上项目收入;经常预算收入 -`kW&I0  
ABSA Asia Limited 南非联合亚洲有限公司 iDp)FQ$  
absolute change 绝对数值变更 D9=KXo^  
absolute expenditure 实际开支 eK?MKe  
absolute guideline figure 绝对准则数字 t7Iv?5]N  
absolute interest 绝对权益 %K lrSo  
absolute order of discharge 绝对破产解除令 x.!V^HQSN  
absolute profit margin 绝对利润幅度 ZF9z~9  
absolute value 实值;绝对值 ]?kZni8j_  
absolutely vested interest 绝对既得权益 F3@phu${  
absorbed cost 已吸收成本;已分摊成本 {OkV%Q<  
absorption 吸收;分摊;合并 pYZmz  
absorption rate 吸收率;摊配率;分摊率 .+3g*Dv{&  
ACB Finance Limited 亚洲商业财务有限公司 yy^q2P  
acceptable form of reciprocity 合理的互惠条件 '4+ ur`  
acceptable rate 适当利率;适当汇率 -hGk?_Nqa/  
acceptance agreement 承兑协议 6 l|DU7i  
acceptance for honour 参加承兑 9k '7832u  
acceptor 承兑人;接受人;受票人 30#s aGV  
acceptor for honour 参加承兑人 /tx]5`#@7]  
accident insurance 意外保险 ;~ )5s'  
Accident Insurance Association of Hong Kong 香港意外保险公会 y| i,|  
accident insurance scheme 意外保险计划 ? r "{}%  
accident year basis 意外年度基准 |^"1{7)  
accommodation 通融;贷款 )Xz,j9GzJS  
accommodation bill 通融票据;空头票据 rxvx  
accommodation party 汇票代发人 MDZ640-Y  
account balance 帐户余额;帐户结余 KK/tu+"  
account book 帐簿 2>xF){`  
account collected in advance 预收款项 np"\19^  
account current book 往来帐簿 X; \+<LE  
account of after-acquired property 事后取得的财产报告 a od-3"7[  
account of defaulter 拖欠帐目 |}s*E_/[  
account payable 应付帐款 b.JuI  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 VK\X&Y3l  
account receivable 应收帐款 jKAEm  
account receivable report 应收帐款报表 DZ'P@f)]  
account statement 结单;帐单;会计财务报表 {0Yf]FQb-a  
account title 帐户名称;会计科目 y*jp79G  
accountant's report 会计师报告 *SbMqASv4G  
Accountant's Report Rules 会计师报告规则 taHJ ub  
accounting and auditing procedure 会计与审计程序;会计与核数程序 vAF "n  
Accounting Arrangements 《会计安排》 ,F8Yn5h  
accounting basis 会计基础 gZ3u=uME  
accounting by Official Receiver 破产管理署署长呈交的帐目 Xv5wJlc!d  
Accounting Circular 《会计通告》 D[[|")Fn  
accounting class 会计类别 r"gJX  
accounting date 记帐日期;会计结算日期 Pe_W;q.  
accounting for money 款项核算 p?%y82E  
Accounting Officer 会计主任 P:K5",)  
accounting period 会计报告期;会计期  ul6]!Iy  
accounting policy 会计政策;会计方针 qdJ=lhHM}  
accounting practice 会计惯例 ?4#Li~q  
accounting principle 会计准则 F4-$~ v@  
accounting record 会计记录 K*vt;L  
accounting report 会计报告 In"ZIKaC  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 @su^0 9n  
Accounting Society of China 中国会计学会 |/|5UiX7  
accounting statement 会计报表 b5dD/-Vj  
accounting system 会计制度;会计系统 E1aHKjLQ  
accounting transaction 会计事项;帐务交易 KI iO  
accounting treatment 会计处理 6EoMt@7g  
accounting year 会计年度 W dK #ZOR  
accretion 增值;添加 ?DS@e@lx  
accrual 应计项目;应累算数目  c(f  
accrual basis 应计制;权责发生制 T?CdZc.  
accrual basis accounting 应计制会计;权责发生制会计 F`9xVnK=  
accrue 应累算;应计 lBLARz&c#  
accrued benefit 应累算利益 Af~$TyX  
accrued charges 应计费用 t:x\kp  
accrued cumulative preference share dividend 应累算的累积优先股股息 b;B%q$sntC  
accrued expenses 应累算费用 wtLO!=B  
accrued interest payable 应付利息;应计未付利息 PFlNo` iO  
accrued interest receivable 应收利息;应计未收利息 Gi|w}j_  
accrued right 累算权益 $t'MSlF  
accruing profit 应累算的利润 y4 #>X  
accumulated fiscal reserve 累积财政储备 R6<X%*&%  
accumulated profit 累积利润;滚存溢利 }z'8Bu  
accumulated reserve 累积储备 j;+b0(53  
accumulation of surplus income 累积收益盈余 $lfn(b,  
acquired assets 既得资产 aB2F C$z  
acquisition 收购;购置;取得 b4%??"&<Y  
acquisition cost 购置成本 g-4M3of  
acquisition expenses 购置费用 w_"E*9  
acquisition of 100% interest 收购全部股权 ONB{_X?  
acquisition of control 取得控制权 @ p9i  
acquisition of fixed assets 购置固定资产 )Yh+c=6 ?  
acquisition of shell “买壳” gS!:+G%  
acquisition price 收购价 t9GR69v:?  
act of God 天灾 @muRxi  
acting partner 执事合伙人 ehGLk7@7&  
active market 买卖活跃的市场;交投畅旺的市场;旺市 HYD'.uj  
active partner 积极参与的合伙人 htO +z7  
active trading 交投活跃 Y!aSs3c  
actual circulation 实际流通 >NGj =L<  
actual cost 实际成本 <[a=ceL]|  
actual expenditure 实际开支;实际支出 r!|6:G+Q  
actual income 实际入息;实际收入;实际收益 WH#1 zv  
actual market 现货市场 > ym,{EHK  
actual price 现货价;实际价格 K e;E1S-~  
actual profit 实际利润 q<x/Hat)  
actual quotation 实盘;实际价位;实际报价 TM__I\+Q  
actual year basis 按实际年度计算 n$A9_cHF7  
actuals 实货 Pf")e,u$  
actuarial investigation 精算调查 <6%?OJhp  
actuarial principle 精算原则 58}U^IW  
actuarial report 精算师报告 6IN e@  
Actuarial Society of Hong Kong 香港精算学会 U#7#aeI  
actuarial valuation 精算师估值 p}}R-D&K  
actuary 精算师 H*?t^  
ad referendum agreement 暂定协议;有待覆核的协定 Ea=8}6`s  
ad valorem duty 从价税;按值征税 jKz$@gP  
ad valorem duty system 从价税制 y>8sZuH0  
ad valorem fee 从价费 nSDMOyj+  
ad valorem tariff 从价关税 zH72'"w  
additional allowance 额外免税额 m+`cS=-.  
additional amount for unexpired risk 未过期风险的额外款额 ]\-A;}\e  
additional assessable profit 补加应评税利润 ch*8B(:  
additional assessment 补加评税 &@X<zWg  
additional commitment 额外承担 p%up)]?0  
additional commitment vote 额外承担拨款 Pa>AWOG'  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 \i>?q   
additional dependent parent allowance 供养父母额外免税额 Fk&c=V;SU  
additional provision 额外拨款 x /(^7#u,  
additional stamp duty 附加印花税 W<h)HhyG  
additional tax 补加税罚款;补加税款 k&M;,e3v6  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 {r,.!;mHu  
adjudged bankrupt 被裁定破产 ]? c B:}  
adjudicated bankrupt 裁定破产人 Ye%~I`@?  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 ydEoC$?0  
adjudication of bankruptcy 裁定破产;宣告破产 xWH.^o,"  
adjudication of insolvency 裁定无力偿还债务 ?> 9/#Nv  
adjusted actual 经调整的实数;调整后的实数 rET\n(AJ  
adjusted current assets 经调整的流动资产;调整后的流动资产 x;O[c3I  
adjusted figure 经调整的数字;调整后的数额 q^@Q"J =v  
adjusted liabilities 经调整的负债;调整后的负债 7(1|xYCx$  
adjusted loss 经调整的亏损;调整后的亏损 ^x]r`b  
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 (q/e1L-S  
adjusted profit 经调整的利润;调整后的利润 B9_ X;c  
adjusted surplus 经调整的盈余额;调整后的盈余额 !NK1MU?T)  
adjusted value 经调整的价值;调整后的价值 ~Py`P'+  
adjustment 调整;修订;理算〔保险〕 ;DQ ZT  
adjustment centre 调剂中心 wA ,6bj  
adjustment lag 调整过程的时间差距;调整时差 *xAqnk   
adjustment mechanism 调整机制 ~f2z]JLr:  
adjustment of loss 亏损调整 x`eo"5.$  
adjustment process 调整过程;调整程序 $j%'{)gK  
adjustment range 调整幅度 Ot0ap$&  
administered exchange rate 受管制汇率 (!u~CZ;  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 .fqN|[>  
administration expenses 行政费用 c1(RuP:S  
administration fee 手续费;行政费 .|KyNBn  
administration in bankruptcy 破产管理 G{~J|{t\yz  
administration order 遗产管理令 @,j*wnR  
administrator 管理人;遗产管理人 @f>-^  
administrator of the estate 遗产管理人 b}$+H/V  
admission of debt 债项承认书 oi7@s0@  
admission of proof 接纳债权证明 E:_ZA  
advance 放贷款项;垫付款项;预支款项;预付款项 RF$eQzW  
advance account 暂支帐目;预付款帐户 d UE,U=  
advance compensation 预付补偿金 .<0ye_S'y  
advance from shareholder 股东垫款 -a}Dp~j  
advance pending reimbursement 预支以待日后付还 5+0gR &|j  
advanced economy 先进经济体系 Lz}OwKl  
advancement 预付;预付财产 y%$AhRk*U  
advances warrant 垫款令 l+K'beP  
advancing 贷出 h%na>G  
adverse balance 逆差 tPWLg),  
adverse exchange 逆汇 oN~&_*FE  
advertisement addressed to shareholders 在报章刊登的致股东通告 T3.&R#1M8-  
advice for collection 托收通知书 caR<Kb:;*  
advice of drawing 提款通知书;汇票通知书 .^33MWu6  
advice of payment 付款通知 aH(J,XY  
Advisory Committee [Securities and Futures Commission] ,Q$ q=E;X  
谘询委员会〔证券及期货事务监察委员会〕 GTPHVp&y  
Advisory Committee on Diversification 经济多元化谘询委员会 F@7jx:tI  
affidavit 誓章;遗产申报誓章 bn&TF3b  
affidavit of no receipt 述明无收款的誓章 "m$##X\  
affiliate 联号;联营公司;附属公司 IZ-1c1   
affiliated company 附属公司;联号;联营公司 J9nX"Sb  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 PCee<W_%YE  
affordability 负担能力 / y40(l?  
African Development Bank [AfDB] 非洲开发银行 \[i1JG  
after-acquired property 事后取得的财产  `,*3[  
after-hours dealing 市后交易 [ZwjOi:)  
after-tax profit 税后盈利;税后利润;税后溢利 WF+99?75  
agency agreement 代理协议 <]t%8GB2V  
agency expenses 代理机构的开支 z]y.W`i   
agency fee 代理费 wo{gG?B  
Agency Law 《代理法》 |Pax=oJ\M  
agent 代理人;承销人 ] )\Pqn(  
agent of company 公司代理人 '?' l;#^i<  
agent's fee 代理人费;经纪费 c9 eM/*:  
aggregate 总计;总数;总体数字 cxC6n%!;y  
aggregate amount 总款额;总额 x_Y!5yg E  
aggregate assets and liabilities 总体资产与负债 qH>d  
aggregate at constant price 按固定价格计算的总体数字 3BUSv#w{i  
aggregate demand 总需求 Ms#M+[a  
aggregate gross position 总持仓量 !;v|'I  
aggregate limit 总限额 #$07:UJ  
aggregate of salaries tax 合计薪俸税 X=&ET)8-Y  
aggregate performance 总体表现;总体业绩 ',@3>T**  
aggregate supply 总体供应 ^98~U\ar  
aggregate surplus 总盈余 ifQ*,+@fxR  
aggregate total 整体总额 f|c{5$N!  
aggregate value 总值;合计价值 %3-y[f  
aggregated basis 合计基准 .f2bNnB~pP  
aggregated net chargeable income 合计应课税入息实额 BoWg0*5xb  
aggregation 合并计算;合计;总和 -zgI_u9=EB  
aggregation of incomes of husband and wife 夫妇入息合并计算 `5.'_3  
aggregation of property 财产的总和 8C:z"@o  
agio 差价;贴水 I-*S&SiXjI  
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》 B hGu!Y6f  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 5r|,CQ7o  
《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》 OX!tsARC@  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment n5NsmVW\x  
《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》 ES7>H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment -<!NXm|kvz  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 }B+C~@j  
agreement for a settlement 授产协议 j{A y\n(  
agreement for assignment 转让协议 "Ac-tzhE  
agreement for sale 售卖协议;买卖协议 DV-d(@`K  
agreement for sale and purchase 买卖协议 dn+KH+v  
agreement for the payment of interest 支付利息协议 }<SQ  
agreement for the repayment of money 还款协议 E6ElNgL  
agreement of reinsurance 再保险协议 K=k"a  
Agricultural Bank of China 中国农业银行 n M*%o-  
air passenger departure tax 飞机乘客离境税 }2.`N%[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 /nNN,hz  
airport tax 机场税 J=I:CD%  
alcohol duty 酒精税 PiIpnoM  
alienation 让与;让渡;转让 Vn}0}Jz  
alimony 生活费;赡养费 ?P`K7  
All Ordinaries Index [AOI] 所有普通股指数 -;m0R  
all risks 全险;综合险 q,|j]+9q  
All Sales Record for Stock Market 《股票市场成交报告》 l<LI7Z]A  
Allied Capital Resources Limited 新联财务有限公司 AJ`h9 %B  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 BM .~ 5\  
allocation letter 拨款信件 'Aq{UGN  
allocation of fund 分配款项;预留款项 06Sceq  
allocation of profit 利润分配;溢利分配 v%z=ysA  
allocation warrant 拨款令 NP3y+s  
allotment 分配;配股 [EXs  
allotment notice 股份配售通知;配股通知 [D4SW#  
allotment of shares 股份分配 *C*U5~Zq7:  
allowable 可获宽免;免税的 E KLyma&}Y  
allowable business loss 可扣除的营业亏损 ]MitOkX  
allowable expenses 可扣税的支出 kfY}S  
allowance 免税额;津贴;备抵;准备金 DU/]  
allowance for debts 债项的免税额 <)c)%'v  
allowance for depreciation by wear and tear 耗损折旧免税额 9IfmW^0  
allowance for funeral expenses 殡殓费的免税额 ;))+>%SGCt  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 q ^N7 I@Y  
allowance for repairs and outgoings 修葺及支出方面的免税额 l4YJ c  
allowance to debtor 给债务人的津贴 {@{']Y  
alteration of capital 资本更改 k2tF}  
alternate trustee 候补受托人 @9RM9zK.q  
amalgamation 合并 {qJ1ko)$  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 L+i=VGm0  
ambit of charges 征税范围;收费范围 BG]#o| KW  
amended valuation 经修订的估值 ?X<eV1a   
American Commodities Exchange 美国商品交易所 Zt{[ *~  
American Express Bank Limited 美国运通银行 L48_96  
American Stock Exchange 美国证券交易所 rcG"o\g@+  
amortization 摊销 ,m|h<faZL  
amount due from banks 存放银行同业的款项 LYK"(C  
amount due from banks abroad 存放海外银行同业的款项 }!.(n=idZ  
amount due from holding companies 控股公司欠款 YZ8>OwQz2  
amount due from local banks 存放本港银行同业的款项 0-Ku7<a  
amount due to banks 银行同业的存款 V5>B])yQ  
amount due to banks abroad 海外银行同业的存款 >jLY"  
amount due to holding companies 控股公司存款 O-hAFKx  
amount due to local banks 本港银行同业的存款 @:vwb\azVD  
amount due to outport banks 外埠银行同业的存款  |TH\`U  
amount for note issue 发行纸币的款额  DA,?}  
amount of bond 担保契据的款额 %pL''R9VF  
amount of consideration 代价款额 0znR0%~  
amount of contribution 供款数额 _8UU'1d  
amount of indebtedness 负债款额 z,p~z*4  
amount of principal of the loan 贷款本金额 0pd'93C  
amount of rates chargeable 应征差饷数额 3~ {:`[0Q  
amount of share capital 股本额 p6Gy ,C.  
amount of sums assured 承保款额 H40p86@M  
amount of variation 变动幅度 *P=VFP  
amount of vote 拨款数额 HBXOjr<,{  
amount payable 应付款额 3;{kJQ  
amount receivable 应收款额 mNTzUoZF'@  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ;'@9[N9  
analysis 分析 0=1T.4+=  
ancillary risk 附属风险 U$A]8NZ$S  
annual account 周年帐目;周年帐目报表;年度决算;年结 ^k">A:E2  
annual accounting date 年结日期 #h ]g?*}OJ  
annual allowance 每年免税额;年积金;年度津贴;年津 Y]2A&0  
annual balance 年度余额 K Z91-  
annual disposable income 每年可动用收入 n 0L^e  
annual estimates 周年预算 S|N_o   
annual fee 年费 })Vi  
annual general meeting 周年大会 E*K;H8}s  
annual growth rate 年增率;每年增长率 _A9AEi'.  
annual long-term supplement 长期个案每年补助金 z46~@y%k  
annual pensionable emolument 可供计算退休金的年薪 hnhd{$2Z  
annual report 年报 JjTegQN  
Annual Report on the Consumer Price Index 《消费物价指数年报》 n;Vs_u/Nx  
annual return 周年报表;周年申报表;每年报税表格 "]Xc`3SM  
Annual Return Rules 《周年报表规则》 \Uq(Zga4)  
annual review of consumer prices 每年消费物价回顾 SoK iE  
annual roll-forward basis 逐年延展方式 MAPGJ"?  
annual salary 年薪 lX4 x*  
annual statement 年度报表;年度决算表 "@0]G<H  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 +iRh  
annuitant 年金受益人 f 6>b|k~  
annuity 年金 yN(%-u"  
annuity contract 年金合约 hhc,uJ">!  
annuity on human life 人寿年金 7~.9=I'A  
antecedent debt 先前的债项 o]oum,Q  
ante-dated cheque 倒填日期支票 ]&+s6{}  
anticipated expenditure 预期开支 lq;P ch  
anticipated net profit 预期纯利 8'io$ 6d=  
anticipated revenue 预期收入 +VOK%8,p  
anti-inflation measure 反通货膨胀措施 BUXpC xQ  
anti-inflationary stance 反通货膨胀立场 c 3)jccWTc  
apparent deficit 表面赤字 R!gEwTk  
apparent financial solvency 表面偿债能力 LFRlzz;  
apparent partner 表面合伙人 j'"J%e]  
application for personal assessment 个人入息课税申请书 JU&c.p /  
application of fund 资金应用 <6 Uf.u`  
application to release as liquidator and to destruct the books of accounts and documents r52gn(,  
申请免除清盘人职务及毁灭帐簿与文件 6mxfLlZ  
appointed actuary 委任精算师 ; )@~  
appointed auditor 委任核数师;委任审计师 ~V1E0qdAE  
appointed trustee 委任的受托人 }N6.Uu 5zI  
appointer 委任人 ` 7V]y -  
apportioned pro rata 按比例分摊 56kI 5:  
apportionment 分配;分摊 kJT)r6  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =MDys b&:  
apportionment formula 分摊方程式 ],Do6 @M-  
apportionment of estate duty 遗产税的分摊 P{ lB50  
appraisal 估价;评估 ;+ hH  
appreciable growth 可观增长 jasy<IqT!{  
appreciable impact 显着影响 K`fuf=  
appreciable increase 可观增长 =$JET<(  
appreciation 增值;升值 s R/F"  
appreciation against other currencies 相对其他货币升值 ')<hON44EX  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 _ *Pf  
appreciation tax 增值税 q(W3i^778  
appropriation 拨款;拨用;拨付 P8/0H(,  
appropriation account 拨款帐目 5D//*}b,  
Appropriation Bill 拨款法案 *_\_'@1|J)  
appropriation-in-aid system 补助拨款办法 oV78Hq6  
approved assets 核准资产 >e5 qv(y]  
approved basket stock 认可一篮子证券 U0P~  
approved budget 核准预算 B>P{A7Q  
approved charitable donation 认可慈善捐款 )R1<N  
approved charitable institution 认可慈善机构 w@w(-F!%l  
approved currency 核准货币;认可货币 bdE[;+58  
approved estimates 核准预算 ZyFjFHe+  
approved estimates of expenditure 核准开支预算 ?)d~cJ  
approved overseas insurer 核准海外保险人 ^v7gIC  
approved overseas trust company 核准海外信托公司 gT6jYQ  
approved pooled investment fund 核准汇集投资基金 D_zZXbNc  
approved provident fund scheme 认可公积金计划 suDQ~\ n  
approved provision 核准拨款 Wt~BU.  
approved redeemable share 核准可赎回股份 \ta?b!Y),?  
approved regional stock 认可地区性证券 JYHl,HH#z  
approved retirement scheme 认可退休金计划 Y9XEP7  
approved subordinated loan 核准附属贷款 L`TRJ.GaJ  
arbitrage 套戥;套汇;套利 YNsJZnGr8#  
arbitrageur 套戥者;套汇者 oj+hQ+>  
arbitrary amount 临时款项 LyFN.2qw  
arrangement 措施;安排;协定 Bh-ym8D  
arrears 欠款 %:* YO;dw'  
arrears of pay 欠付薪酬 :& ."ttf=  
arrears of revenue 逾期未收税款;逾期未收的帐项 8[{ Vu0R  
articles of association 组织章程;组织细则;组织章程细则 @GW #&\yM  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 g}(L;fy>7  
ascertainment of profit 确定利润 !%%6dB@%t  
"Asia Clear" “亚洲结算系统” !'*-$e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 c(s.5p ^  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 xMG~N`r  
Asian Development Fund [ADF] 亚洲发展基金 T{[=oH+  
Asian dollar bond 亚洲美元债券 WCixKYq  
Asian dollar market 亚洲美元市场 g{&ui.ml&  
Asian dollar rate 亚洲美元利率 Yr[\|$H5  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ; kI134i=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ge8ZsaiU  
asked price 沽盘;喊价;索价;卖方报价 amY!qg0P*  
assessable income 应评税入息 {&1/V  
assessable loss 应评税亏损 f9{Rb/l!BQ  
assessable profit 应评税利润 [Y| t]^M  
assessable value 应评税值 Z4 =GMXj  
assessed profit 估定利润 1o{Mck  
assessed value 经评估价值 2`=7_v  
assessment 评税;评定;估价;评税单 _KAQ}G3  
assessment number 评税编号;估价编号 ]Er$*7f  
assessment of additional tax 补加税评税 ;>7De8v@@  
assessment of performance 业绩评估;实绩评价 Q*~]h;6\{d  
Assessor 评税主任 w~qT1vCCN  
asset price bubbles 资产价格泡沫 Vs!Nmv`  
asset-backed securities 具资产保证的证券 .eVG:tl\  
assets accretion 资产增值 t;\Y{`  
assets and liabilities 资产与负债 7WZ+T"O{I  
assets betterment statement 资产递增表;资产改进表 ePo}y])2  
assets lending 实物放款;有抵押贷款 o0KL5].  
assets of the company passing on the death 死者去世时转移的公司资产 ##"HF  
assets pledged as security for liabilities 用作负债抵押的资产 Oxd]y1  
assets portfolio 资产投资组合 BLD gt~h#  
assets price 资产价格 A6(/;+n  
assets quality 资产质素 DEZve Qr=  
assets realization 资产变现 9q~s}='"  
assets refinancing arrangement 资产再集资安排 + ksVtG,  
assets securitization 资产证券化 $yNS pNmT0  
assets situated outside Hong Kong 在香港以外地方的资产 tK\~A,=  
assets stripping 削减资产;拆卖资产 Ta\tYZj$  
assets value 资产值 '/s)%bc  
assignee 承让人 Jdj4\j u  
assignment 转让;转让书;转让契 [Z$[rOF  
assignment of interest 权益转让 #S"nF@   
assignment of letters patent and trade mark 专利证书及商标转让 o&$A]ph8X  
assignment of property 物业转让;物业转让书 ?.BC#S)q1  
assignment right 转让权 p0vVkdd  
assignor 转让人 c5GuM|*7  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 :"/d|i`T  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 G" "ZI$`  
associate member 附属会员 f%}xO+.s  
associated body corporate 相联法人团体 s?nR 4  
associated company 相联公司;联属公司 (<C3Vts))  
associated corporation 相联法团 U # qK.  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] pZy~1L  
公认会计师公会〔英国〕 @~a%/GQ#n*  
Association of Futures Exchange Brokers 香港期货经纪协会 TarY|P7_  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 1iF1GkLEq  
association of underwriters 承保人组织 pYf-S?Y/V  
assumption of control 接管 Qzw;i8n{  
assurance 担保;保险;转易;转易书 {R `[kt  
assurance of interest 权益的转易 P~X2^bw  
at 19XX price 按一九XX年价格计算 P5 ywhw-  
at a discount 按赔价计算;按贴水价格计算;打折扣 3(80:@|  
at a premium 按溢价计算;按升水价格计算 f4|rVP|x  
at call 通知付款;按通知 qUb&   
at constant market price 按固定市价计算 t"oeQ*d%  
at constant price 按固定价格计算 I-l_TpM)  
at cost 按成本计算 &{t,'[ u  
at current market price 按当时市价计算;按现时市价计算 ncT&Gr   
at current price 按当时价格计算;按现时价格计算 `e}B2;$A3  
at factor cost 按要素成本计算;按生产要素成本计算 K]w'&Qm8W  
at money-of-the-day price 按付款当日价格计算 "3Y0`&:D  
at or better 按指定或较佳价位〔买卖指令〕 ey$&;1x#5  
at par 按面值计算;平价 ab?aQ*$+  
at sight 见票即付 z<' u1l3  
at the close 按收市盘 o?Oc7 $+u  
at the opening 按开市盘 7 HYwLG:\~  
attestation 见证;见证条款 @f3E`8  
at-the-money option 平价期权 %d9uTm;  
attorney 受权人;受托代表人 { 2f-8Z&>  
attornment 新拥有人承认书 Cq~dp/V  
attributable profit 可归属利润 {E|$8)58i  
attributable share value 可归属股份价值 (TT}6j  
Auckland Stock Exchange 奥克兰证券交易所 \ @2R9,9E  
auction 拍卖 +ami?#Sz*;  
auctioneer 拍卖商 "E4a=YH_  
audit 审计;核数 [ub e6  
Audit Commission 审计署 KF:78C  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] \YrUe1  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ,r_Gf5c  
audit review 帐目审查 bW(0Ng  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 4;2uW#dG"  
audited account 审计帐目;经审计的帐目 FGBbO\< /  
audited annual account 经审计的周年帐目 dioGAai'  
audited balance sheet 经审计的资产负债表 O5BYD=7  
auditor 核数师;核数主任;审计师  O*P.]d  
auditor's certificate 核数师证明书;审计师证明书 5*u+q2\F  
auditor's report 核数师报告;审计师报告 xr^LFn)  
Aussie bond 澳元债券 5wU]!bxr  
austerity budget 紧缩预算 SQ+Gvq%Q]  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 W ]8 QM1$  
Australia All Ordinaries Index 澳洲所有普通股票指数 j8:\%|  
Australian Dollar [AUD] 澳元 Dk51z@  
Australian Options Market 澳大利亚期权市场 'i|YlMFIg  
Australian Securities Commission 澳洲证券事务监察委员会 ((%? `y  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 P?P#RhvA1  
Australian Stock Exchange 澳大利亚证券交易所 )MT}+ai  
Austrian Schilling [ATS] 奥地利先令 tw)mepwB  
authentication 认证;鉴证 R 2vlFx/  
authority to purchase 委托购买证;委购书 -X6PRE5a2  
authorization 认可;核准;授权;授权书 5~DJWi,  
authorization by direction 指示授权 Xne1gms  
authorization by instruction 指令授权  uHRsFlw  
authorization by warrant 令状授权 !&@615Vtw  
authorization of unit trust 单位信托的认可 WcbiqxK7-  
authorized agent 指定代理人 +D*Z_Yh6  
authorized capital 法定资本 >9Vn.S  
authorized clerk 出市员 xxQ;xI0+]  
authorized dealer 认可交易商 -jm Y)(\  
authorized financial institution 认可财务机构 zX i 'kB  
authorized fund 认可基金 A?OQE9'  
authorized fund house 获授权的基金公司;认可基金公司 J C}D` h  
authorized institution 认可机构 |-~Y#]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Pr C{'XDlU  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 a(ZcmYzXU  
authorized insurer 获授权保险人;获认可承保人 |CbikE}kL  
authorized investment 特准投资项目 @oGcuE  
authorized person 获授权人 0#gK6o!  
authorized representative 获授权代表 :7;@ZEe  
authorized share capital 法定股本 H3oFORh  
automated quotation system 自动报价系统 "_?nN"A7  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] pEz_qy[#  
自动交易系统〔香港期货交易所有限公司〕 _+3::j~;m  
automatic adjustment mechanism 自动调整机制 0JujesUw(  
automatic adjustment system 自动调整系统 Zx>=tx}  
Automatic Clearing House 自动票据交换所 "Z+k=~(  
automatic exchange rates accumulation system 自动化汇率累集系统 S$-7SEkO+  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ba9?(+i$h  
automatic teller machine [ATM] 自动柜员机 ?:9"X$XR  
autopay 自动转帐 8zq=N#x  
available assets 可用资产 [{/jI\?v  
available fiscal reserve 现存财政储备 #,'kXj  
available profit 可用利润 lH~[f  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 3Tm+g2w2V8  
average 平均;平均数;海损 d2L&Z_}  
average basic salary 平均基本薪金 I)HPO,7  
average consumer expenditure 平均消费开支;一般消费开支 3=V &K-  
average cost 平均成本 'dc#F3  
average cost of land production 增辟土地平均成本 1Ai^cf:S  
average daily turnover 平均每日成交额 b%c9oR's^  
average daily wage rate 平均每日工资率 cso8xq|b7  
average expenditure pattern 平均开支模式 tfWS)y7  
average growth rate 平均增长率 %\:Wi#w>  
average net fixed assets 固定资产平均净值 .x&%HA  
average of relatives 相对价格平均数 8H`[*|{'  
average price 平均价格 a?oI>8*  
average propensity to consume 平均消费倾向;一般消费倾向  4Wp=y  
average propensity to save 平均储蓄倾向;一般储蓄倾向 G^@5H/)  
average rate 平均率 M)(DZ}  
average revenue 平均收入;平均收益 Z4bNV?OH  
average stock 平均库存;平均存货  LFV%&y|L  
average yearly rent 平均年租  05^h"  
avoidance of double taxation 避免双重课税 b\,+f n  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 UC$ppTCc?  
$<OD31T  
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