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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: pBl'SQccp  
A share A股;甲类股份 W}{RJWr  
abatement of tax 减税;减扣免税额 }tJR Bb  
ABN AMRO Bank N.V. 荷兰银行 n,/eT,48`  
above-the-line expenditure 线上项目支出;经常预算支出 }-jS0{i  
above-the-line receipt 线上项目收入;经常预算收入 [CxnGeKK  
ABSA Asia Limited 南非联合亚洲有限公司 DLggR3K_\  
absolute change 绝对数值变更 . 7*k}@k  
absolute expenditure 实际开支 .,[ NJ:l  
absolute guideline figure 绝对准则数字 +}1h  
absolute interest 绝对权益 &\6Buw_  
absolute order of discharge 绝对破产解除令 &.^(, pt  
absolute profit margin 绝对利润幅度 5ar2Y$bY  
absolute value 实值;绝对值 r*_z<^d  
absolutely vested interest 绝对既得权益 Bp&7:snGt  
absorbed cost 已吸收成本;已分摊成本 r:;nv D  
absorption 吸收;分摊;合并 2MY-9(no  
absorption rate 吸收率;摊配率;分摊率 +U9m  
ACB Finance Limited 亚洲商业财务有限公司 b* (~8JxZ  
acceptable form of reciprocity 合理的互惠条件 nY y%=B|>  
acceptable rate 适当利率;适当汇率 f4[fXP;A  
acceptance agreement 承兑协议 @N+ }cej  
acceptance for honour 参加承兑 NN> E1d=  
acceptor 承兑人;接受人;受票人 Ad7N '1O  
acceptor for honour 参加承兑人 A.-j 5C4  
accident insurance 意外保险 0APh=Alq  
Accident Insurance Association of Hong Kong 香港意外保险公会 @>:V?  
accident insurance scheme 意外保险计划 76 nrDE  
accident year basis 意外年度基准 Q+bZZMK5,U  
accommodation 通融;贷款 :DWvH,{+&  
accommodation bill 通融票据;空头票据 |z.x M>  
accommodation party 汇票代发人 b-!+Q)  
account balance 帐户余额;帐户结余 p} }pq~EH/  
account book 帐簿 x;N@_FZ7KY  
account collected in advance 预收款项 -%f$$7  
account current book 往来帐簿 }SD*@w  
account of after-acquired property 事后取得的财产报告 }Br=eaY  
account of defaulter 拖欠帐目 hSkI]%  
account payable 应付帐款 \G4L+Q/13  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 A$ 2AYQ  
account receivable 应收帐款 B|I9Ex~L  
account receivable report 应收帐款报表 Z2P DT  
account statement 结单;帐单;会计财务报表 ;@ <E  
account title 帐户名称;会计科目 &BOq%*+  
accountant's report 会计师报告 K<3,=gL9[  
Accountant's Report Rules 会计师报告规则 "R<c  
accounting and auditing procedure 会计与审计程序;会计与核数程序 4C:-1gu7  
Accounting Arrangements 《会计安排》 LK>A C9ak<  
accounting basis 会计基础 ?58,Ja  
accounting by Official Receiver 破产管理署署长呈交的帐目 |; [XZ ZZ  
Accounting Circular 《会计通告》 p9X{E%A<:  
accounting class 会计类别 r< MW8  
accounting date 记帐日期;会计结算日期 [KcF0%a  
accounting for money 款项核算 uy'I#^Bt  
Accounting Officer 会计主任 ;r8< Ed  
accounting period 会计报告期;会计期 OKo)p`BX  
accounting policy 会计政策;会计方针 Q H>e_  
accounting practice 会计惯例 #!.26RM:P  
accounting principle 会计准则 wqnrN6$jf  
accounting record 会计记录  eeMeV>  
accounting report 会计报告 sOVbz2 \yb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wn1` 9  
Accounting Society of China 中国会计学会 qX9x#92  
accounting statement 会计报表 L.ML0H-   
accounting system 会计制度;会计系统 Nh^ lC  
accounting transaction 会计事项;帐务交易 4 * n4P  
accounting treatment 会计处理 {u}d`%_.M  
accounting year 会计年度 =# /BCL7  
accretion 增值;添加 u=QG%O#B  
accrual 应计项目;应累算数目 tRtoA5  
accrual basis 应计制;权责发生制 C}'Tmi  
accrual basis accounting 应计制会计;权责发生制会计 OUtXu7E$  
accrue 应累算;应计 D`4>Wh/H  
accrued benefit 应累算利益 D`9a"o  
accrued charges 应计费用 WY& [%r  
accrued cumulative preference share dividend 应累算的累积优先股股息 V|\dnVQ'-%  
accrued expenses 应累算费用 #r,LV}*qg  
accrued interest payable 应付利息;应计未付利息 |YnT;q  
accrued interest receivable 应收利息;应计未收利息 C<B+!16  
accrued right 累算权益 a>H8, a  
accruing profit 应累算的利润 5jNDr`pnu  
accumulated fiscal reserve 累积财政储备 /gH[|d  
accumulated profit 累积利润;滚存溢利 '}5Yc,  
accumulated reserve 累积储备 [`n)2} k  
accumulation of surplus income 累积收益盈余 /_(q7:<ZF  
acquired assets 既得资产 1CmjEAv%/  
acquisition 收购;购置;取得 )JsmzGC0  
acquisition cost 购置成本 b'O>qQ  
acquisition expenses 购置费用 \cx==[&(  
acquisition of 100% interest 收购全部股权 OF1fS\P<>  
acquisition of control 取得控制权 af-  
acquisition of fixed assets 购置固定资产 a(#aEbN?d  
acquisition of shell “买壳” F1A7l"X]  
acquisition price 收购价 CT0 ~  
act of God 天灾 a%YohfsY?U  
acting partner 执事合伙人 lKSd]:3Xm  
active market 买卖活跃的市场;交投畅旺的市场;旺市 S_ER^Pkg  
active partner 积极参与的合伙人 3:g~@PB  
active trading 交投活跃  o%SD\zk  
actual circulation 实际流通 N|-'Fu  
actual cost 实际成本 ^[g7B"`K5  
actual expenditure 实际开支;实际支出 #d*)W3e2{  
actual income 实际入息;实际收入;实际收益 dX;Q\  ]"  
actual market 现货市场 7=@3cw H  
actual price 现货价;实际价格 Ri<'apl  
actual profit 实际利润 eEmuE H@X  
actual quotation 实盘;实际价位;实际报价 'DdR2  
actual year basis 按实际年度计算 "6t#   
actuals 实货 pNNvg,hS8  
actuarial investigation 精算调查 ))xP]Muv  
actuarial principle 精算原则 _&R lR  
actuarial report 精算师报告 ""W*) rR   
Actuarial Society of Hong Kong 香港精算学会 Y;"rJxHD  
actuarial valuation 精算师估值 @b3jO  
actuary 精算师 !(i}FFn{:  
ad referendum agreement 暂定协议;有待覆核的协定 NpAZuISD!  
ad valorem duty 从价税;按值征税 X3zpU7`Av+  
ad valorem duty system 从价税制 mmvo >F"  
ad valorem fee 从价费 a,ZmDkzuv  
ad valorem tariff 从价关税 ;) XB'  
additional allowance 额外免税额 Hs`j6yuc9  
additional amount for unexpired risk 未过期风险的额外款额 /'QfLW>6  
additional assessable profit 补加应评税利润 xgq `l#  
additional assessment 补加评税 n6C]JWG\/U  
additional commitment 额外承担 _ %gu<Ys  
additional commitment vote 额外承担拨款 vrX@T ?>  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 [X^Oxs  
additional dependent parent allowance 供养父母额外免税额 ZW@%>_JR]  
additional provision 额外拨款 0nsjihw  
additional stamp duty 附加印花税 iOrpr,@  
additional tax 补加税罚款;补加税款 `Kb"`}`_vm  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 [k{2)g  
adjudged bankrupt 被裁定破产 b^^ .$Gu  
adjudicated bankrupt 裁定破产人  3PUyua'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 c]PG5f xf  
adjudication of bankruptcy 裁定破产;宣告破产 jnIf (a  
adjudication of insolvency 裁定无力偿还债务 %f1>cO9[  
adjusted actual 经调整的实数;调整后的实数 .H#<yPty  
adjusted current assets 经调整的流动资产;调整后的流动资产 *-`-P  
adjusted figure 经调整的数字;调整后的数额 [ BZA1,  
adjusted liabilities 经调整的负债;调整后的负债 <x[CL,Zg7  
adjusted loss 经调整的亏损;调整后的亏损 ,)35Vi;.  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ^_ST#fFS  
adjusted profit 经调整的利润;调整后的利润 FNR<=M  
adjusted surplus 经调整的盈余额;调整后的盈余额 m&a 8/5  
adjusted value 经调整的价值;调整后的价值  Op5S'  
adjustment 调整;修订;理算〔保险〕 ?2nF1>1  
adjustment centre 调剂中心 Yaix\*II  
adjustment lag 调整过程的时间差距;调整时差 LK:Jkjp^  
adjustment mechanism 调整机制 C )J@`E  
adjustment of loss 亏损调整 2>*b.$g  
adjustment process 调整过程;调整程序 C8W4~~1S  
adjustment range 调整幅度 9D[Jn}E:  
administered exchange rate 受管制汇率 /8Ru O  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 0WI@BSHnM  
administration expenses 行政费用 L+D9ZE]  
administration fee 手续费;行政费 b <z)4  
administration in bankruptcy 破产管理 h/pm$9A  
administration order 遗产管理令 C @nA*  
administrator 管理人;遗产管理人 Wy.^1M/n>~  
administrator of the estate 遗产管理人 2+=:pc^  
admission of debt 债项承认书 f)19sjAJk  
admission of proof 接纳债权证明 u:w   
advance 放贷款项;垫付款项;预支款项;预付款项 m <'&`B;  
advance account 暂支帐目;预付款帐户 s2`Qh9R  
advance compensation 预付补偿金 bae\EaS ?  
advance from shareholder 股东垫款 u"gtv  
advance pending reimbursement 预支以待日后付还 czg9tG8  
advanced economy 先进经济体系 4 Kh0evZ  
advancement 预付;预付财产 /i)>|U 4  
advances warrant 垫款令 ?np3*;lw  
advancing 贷出 0vZ49}mb)  
adverse balance 逆差 v2jpao<K  
adverse exchange 逆汇 2(AuhZ>  
advertisement addressed to shareholders 在报章刊登的致股东通告 XiO~^=J  
advice for collection 托收通知书 +SNjU"x  
advice of drawing 提款通知书;汇票通知书 g\]~H%2 ,  
advice of payment 付款通知 Vrn+"2pdJ  
Advisory Committee [Securities and Futures Commission] ib-H jJ8  
谘询委员会〔证券及期货事务监察委员会〕 !2F X l;  
Advisory Committee on Diversification 经济多元化谘询委员会 %R^*MUTx  
affidavit 誓章;遗产申报誓章 +3[8EM#g  
affidavit of no receipt 述明无收款的誓章 b?K`DUju{0  
affiliate 联号;联营公司;附属公司 Ctx`b[&KXX  
affiliated company 附属公司;联号;联营公司 5@_kGoqd  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 d1';d6.u\  
affordability 负担能力 Tfp^h~&u  
African Development Bank [AfDB] 非洲开发银行 K~6u5a9s  
after-acquired property 事后取得的财产 RXRoMg!-P  
after-hours dealing 市后交易 T#.pi@PF>  
after-tax profit 税后盈利;税后利润;税后溢利 Ajm4q_  
agency agreement 代理协议 fj97_Q=  
agency expenses 代理机构的开支 yJ4ZB/ZQ  
agency fee 代理费 L*FQ`:lZ  
Agency Law 《代理法》 y.$Ae1a=  
agent 代理人;承销人 8/k"A-m  
agent of company 公司代理人 gC+?5_=<  
agent's fee 代理人费;经纪费 C7Fx V2  
aggregate 总计;总数;总体数字 T^icoX=c4  
aggregate amount 总款额;总额 <,*3Av  
aggregate assets and liabilities 总体资产与负债 2( U;{;\n*  
aggregate at constant price 按固定价格计算的总体数字 ^*"i *e  
aggregate demand 总需求 >%H(0G#X  
aggregate gross position 总持仓量 g#:P cl  
aggregate limit 总限额 [\e/xY(4  
aggregate of salaries tax 合计薪俸税 JbAmud,  
aggregate performance 总体表现;总体业绩 SQ DfDrYP  
aggregate supply 总体供应 rXR!jZ.hi  
aggregate surplus 总盈余 g OK   
aggregate total 整体总额 $`[TIyA9!  
aggregate value 总值;合计价值 DY\~O  
aggregated basis 合计基准 GH \ Sy  
aggregated net chargeable income 合计应课税入息实额 cH6++r  
aggregation 合并计算;合计;总和 :-Ml?:0_X  
aggregation of incomes of husband and wife 夫妇入息合并计算 [@_W-rA  
aggregation of property 财产的总和 .(99f#2M:  
agio 差价;贴水 Wv||9[Rd  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》  &2bqL!k  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment "7Z-ACyF5  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 [\qclW;L  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment mKsJ[)#.  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ~REfr}0  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment %j@@J\G!  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 tl; b~k  
agreement for a settlement 授产协议 20# V?hX3  
agreement for assignment 转让协议 l5#SOo\  
agreement for sale 售卖协议;买卖协议 =!\Y;rk  
agreement for sale and purchase 买卖协议 p\R&vof*  
agreement for the payment of interest 支付利息协议 !Df>Q5~g  
agreement for the repayment of money 还款协议 qKrxln/T  
agreement of reinsurance 再保险协议 EbG&[v  
Agricultural Bank of China 中国农业银行 @H8DGeM  
air passenger departure tax 飞机乘客离境税 (K_{a+$[  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V8Ri2&|3  
airport tax 机场税 c\;_ jg  
alcohol duty 酒精税 O-huC:zZh  
alienation 让与;让渡;转让 m}7Nu  
alimony 生活费;赡养费 cn Oh j  
All Ordinaries Index [AOI] 所有普通股指数 A*g-pJ h  
all risks 全险;综合险  OA^6l#  
All Sales Record for Stock Market 《股票市场成交报告》 Y?$  
Allied Capital Resources Limited 新联财务有限公司 'Y.6sB  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 m(D+!I9  
allocation letter 拨款信件 Y]tbwOle  
allocation of fund 分配款项;预留款项 1|m%xX,[  
allocation of profit 利润分配;溢利分配 RO@=&3s  
allocation warrant 拨款令 hd]ts.  
allotment 分配;配股 R?IRE91 :  
allotment notice 股份配售通知;配股通知 Y?3f Fg  
allotment of shares 股份分配 [+_>g4M~%  
allowable 可获宽免;免税的 4fL`.n1^  
allowable business loss 可扣除的营业亏损 g^^pPV K_  
allowable expenses 可扣税的支出 7pou(U  
allowance 免税额;津贴;备抵;准备金 IdM~' Q>\  
allowance for debts 债项的免税额 >g m  
allowance for depreciation by wear and tear 耗损折旧免税额 !ewT#afyu(  
allowance for funeral expenses 殡殓费的免税额 t3h){jZ  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Sy' ]fGvx  
allowance for repairs and outgoings 修葺及支出方面的免税额 %DA&txX}w  
allowance to debtor 给债务人的津贴 o7s!ti\G  
alteration of capital 资本更改 kD0bdE|  
alternate trustee 候补受托人 ^qzH(~g{M  
amalgamation 合并 Qj'Ik`o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 9w~SzpJ%  
ambit of charges 征税范围;收费范围 F0~<p[9Nx  
amended valuation 经修订的估值 &B ]1 VZUp  
American Commodities Exchange 美国商品交易所 9VanR ::XX  
American Express Bank Limited 美国运通银行 :yRv:`r3Lt  
American Stock Exchange 美国证券交易所 2$ &B@\WY  
amortization 摊销 QIg'js$W  
amount due from banks 存放银行同业的款项 C T\@>!'f  
amount due from banks abroad 存放海外银行同业的款项 ITg<u?z_  
amount due from holding companies 控股公司欠款 ~GcWG4  
amount due from local banks 存放本港银行同业的款项 ?(n v_O  
amount due to banks 银行同业的存款 Xdw pn+7s  
amount due to banks abroad 海外银行同业的存款 ,ga6   
amount due to holding companies 控股公司存款 )_1 GPS  
amount due to local banks 本港银行同业的存款 <uxLG;R  
amount due to outport banks 外埠银行同业的存款 On54!m  
amount for note issue 发行纸币的款额 2v2XU\u{t  
amount of bond 担保契据的款额 tt#dO@G#Fe  
amount of consideration 代价款额 kIX1u<M~  
amount of contribution 供款数额 !JyY&D~`  
amount of indebtedness 负债款额 ]jYFrOMy4S  
amount of principal of the loan 贷款本金额 SZEi+CRs0  
amount of rates chargeable 应征差饷数额 tJybR"NQ  
amount of share capital 股本额 h[&"KA  
amount of sums assured 承保款额 `<7!Rh,tS^  
amount of variation 变动幅度 Ij$C@hH  
amount of vote 拨款数额 \ H~zN]3^  
amount payable 应付款额  vP=68muD  
amount receivable 应收款额 O=;jDWE  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 J/O{x  
analysis 分析 +<j7^AEG  
ancillary risk 附属风险 WN<g _8QR  
annual account 周年帐目;周年帐目报表;年度决算;年结 s*s~yH6  
annual accounting date 年结日期 ,uAp;"YJeV  
annual allowance 每年免税额;年积金;年度津贴;年津 Bp3E)l  
annual balance 年度余额 zh|9\lf  
annual disposable income 每年可动用收入 JXM]tV  
annual estimates 周年预算 uKd4+Km  
annual fee 年费 L,[Q{:CS  
annual general meeting 周年大会 ]8}51y8  
annual growth rate 年增率;每年增长率 yu)^s!UY;  
annual long-term supplement 长期个案每年补助金 AYgXqmH~+  
annual pensionable emolument 可供计算退休金的年薪 fCwE1r*^  
annual report 年报 DU0/if9.  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B6Eu."T  
annual return 周年报表;周年申报表;每年报税表格 993f6  
Annual Return Rules 《周年报表规则》 :aK?DtZ  
annual review of consumer prices 每年消费物价回顾 :8!RGtn  
annual roll-forward basis 逐年延展方式 5nUJ9sqA  
annual salary 年薪 Ml7 (<J  
annual statement 年度报表;年度决算表 BHf$ %?3z,  
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 7/ ?QZN  
annuitant 年金受益人 MUAs(M;  
annuity 年金 ,wwO0,"y7  
annuity contract 年金合约 kQ lU.J>^  
annuity on human life 人寿年金 fT|A^  
antecedent debt 先前的债项  UXs)$  
ante-dated cheque 倒填日期支票 xC,x_:R`  
anticipated expenditure 预期开支 bh<;px-  
anticipated net profit 预期纯利 Vv45w#w;  
anticipated revenue 预期收入 !t^DN\\#  
anti-inflation measure 反通货膨胀措施 #<S*MGp!=  
anti-inflationary stance 反通货膨胀立场 qh:Bc$S  
apparent deficit 表面赤字 2lCFE)  
apparent financial solvency 表面偿债能力 3f] ;y<Km  
apparent partner 表面合伙人 QYboX~g~p  
application for personal assessment 个人入息课税申请书 USEb} M`  
application of fund 资金应用 j/z=<jA  
application to release as liquidator and to destruct the books of accounts and documents >m>F {v  
申请免除清盘人职务及毁灭帐簿与文件 ca{MJz'  
appointed actuary 委任精算师 Q-n8~Ey1a  
appointed auditor 委任核数师;委任审计师 ;~EQS.Qp  
appointed trustee 委任的受托人 d51'[?(  
appointer 委任人 Aj)Q#Fd[  
apportioned pro rata 按比例分摊 1|(Q|  
apportionment 分配;分摊 y=Kqv^  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 t/\   
apportionment formula 分摊方程式 ?B1Zfu0  
apportionment of estate duty 遗产税的分摊 pA6KiY&  
appraisal 估价;评估 !g9k9 l  
appreciable growth 可观增长 eHuJFM  
appreciable impact 显着影响 M'PZ{6;  
appreciable increase 可观增长 njF$1? )sq  
appreciation 增值;升值 Lr:Qc#2  
appreciation against other currencies 相对其他货币升值 r<ucHRO#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 %bAQ>E2;m  
appreciation tax 增值税 + cfEyiub  
appropriation 拨款;拨用;拨付 eF,F<IJT{  
appropriation account 拨款帐目 MLu!8dgI  
Appropriation Bill 拨款法案 d_,5;M^k  
appropriation-in-aid system 补助拨款办法 ];OvV ,*  
approved assets 核准资产 gvA}s/   
approved basket stock 认可一篮子证券 -2M~KlYl  
approved budget 核准预算 S^eem_C  
approved charitable donation 认可慈善捐款 y|2<Vc  
approved charitable institution 认可慈善机构 x,!Dd  
approved currency 核准货币;认可货币 (?fU l$q\  
approved estimates 核准预算 <X:JMj+  
approved estimates of expenditure 核准开支预算 }l|S]m!  
approved overseas insurer 核准海外保险人 6O As%QZ  
approved overseas trust company 核准海外信托公司 #$I@V4O;#  
approved pooled investment fund 核准汇集投资基金 WVdV:vJ-  
approved provident fund scheme 认可公积金计划 .|Huz k+  
approved provision 核准拨款 UqOBr2 UmG  
approved redeemable share 核准可赎回股份 ;!MQ@Fi^  
approved regional stock 认可地区性证券 mb1mlsE  
approved retirement scheme 认可退休金计划 D%p*G5Bg3  
approved subordinated loan 核准附属贷款 C9!t&<\ }  
arbitrage 套戥;套汇;套利 ,~1'L6Ri?  
arbitrageur 套戥者;套汇者 )*~A|[  
arbitrary amount 临时款项 1f`De`zXzr  
arrangement 措施;安排;协定 :A8}x=K  
arrears 欠款 H~a ~ 'tm  
arrears of pay 欠付薪酬 fQJ`&9m*BF  
arrears of revenue 逾期未收税款;逾期未收的帐项 H648[H[k  
articles of association 组织章程;组织细则;组织章程细则 s-$ Wc) l  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 dFm_"135  
ascertainment of profit 确定利润 % i4 5  
"Asia Clear" “亚洲结算系统” %S`& R5  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 0%ul6LvM  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 566!T_  
Asian Development Fund [ADF] 亚洲发展基金 _MBhwNBxZ  
Asian dollar bond 亚洲美元债券 hOY@vm&  
Asian dollar market 亚洲美元市场 >}+{;d  
Asian dollar rate 亚洲美元利率 Q":_\inF  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 m/KaWrw/)  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 BNfj0e5b  
asked price 沽盘;喊价;索价;卖方报价 )`DVPudiy  
assessable income 应评税入息 HwUaaK   
assessable loss 应评税亏损 ?woL17Gt  
assessable profit 应评税利润 wa"0`a:`;  
assessable value 应评税值 rwRZGd *p  
assessed profit 估定利润 U.e!:f4{  
assessed value 经评估价值 --K) 7  
assessment 评税;评定;估价;评税单 *;fTiL  
assessment number 评税编号;估价编号 ,/\`Rc^n  
assessment of additional tax 补加税评税 2dD" ^z{  
assessment of performance 业绩评估;实绩评价 o,*m,Qc  
Assessor 评税主任 uUI#^ A  
asset price bubbles 资产价格泡沫 Qr.{_M  
asset-backed securities 具资产保证的证券 @d WA1tM  
assets accretion 资产增值 DYf QlA  
assets and liabilities 资产与负债 :_8K8Sa  
assets betterment statement 资产递增表;资产改进表 \'m7un  
assets lending 实物放款;有抵押贷款 iWs6 !s!  
assets of the company passing on the death 死者去世时转移的公司资产 ;6G]~}>o  
assets pledged as security for liabilities 用作负债抵押的资产 O[ma% E*0  
assets portfolio 资产投资组合 v$y\X3)mB  
assets price 资产价格 kE&R;T`Gb%  
assets quality 资产质素 74Jx\(d  
assets realization 资产变现 \ND]x]5d  
assets refinancing arrangement 资产再集资安排 \p4*Q}t  
assets securitization 资产证券化 .]v>LsbhF  
assets situated outside Hong Kong 在香港以外地方的资产 dn(!wC]  
assets stripping 削减资产;拆卖资产 kR<sSLEb  
assets value 资产值 f 2WVg;Z  
assignee 承让人 aTvyz r1  
assignment 转让;转让书;转让契 oGcgd$%ZB  
assignment of interest 权益转让 _Xf1FzF+a  
assignment of letters patent and trade mark 专利证书及商标转让 Y&6jFT_  
assignment of property 物业转让;物业转让书 1)X|?ZD]F  
assignment right 转让权 Y25`vE(  
assignor 转让人 D!`[fjs6A  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ef)RlzL Oq  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 xV> .]  
associate member 附属会员 ht -'O"d:  
associated body corporate 相联法人团体 REh"/d  
associated company 相联公司;联属公司 5U2%X pO   
associated corporation 相联法团 Et0gPX-  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1)z'-dQ-5$  
公认会计师公会〔英国〕 f(Xin3#'  
Association of Futures Exchange Brokers 香港期货经纪协会 $H<_P'h-B  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 Y=XDN:  
association of underwriters 承保人组织 sp\6-*F  
assumption of control 接管 6tH}&#K  
assurance 担保;保险;转易;转易书 Zux L2W  
assurance of interest 权益的转易 ;]LQ}^MP(  
at 19XX price 按一九XX年价格计算 $bE" 3/uf  
at a discount 按赔价计算;按贴水价格计算;打折扣 EXSH{P O+  
at a premium 按溢价计算;按升水价格计算 Ku[q #_7  
at call 通知付款;按通知 gq('8*S  
at constant market price 按固定市价计算 ?p{ -Yp*h  
at constant price 按固定价格计算 {]IY; cL  
at cost 按成本计算  ,$6si  
at current market price 按当时市价计算;按现时市价计算 1I2n dt  
at current price 按当时价格计算;按现时价格计算 C6e5*S  
at factor cost 按要素成本计算;按生产要素成本计算 hC$e8t60  
at money-of-the-day price 按付款当日价格计算 Es[3Ppz  
at or better 按指定或较佳价位〔买卖指令〕 lMgguu~qg  
at par 按面值计算;平价 CEj_{uf|  
at sight 见票即付 ;6 V~yB  
at the close 按收市盘 Id?-Og2i V  
at the opening 按开市盘 /Z2u0jNArP  
attestation 见证;见证条款 ) gl{ x  
at-the-money option 平价期权 ug%7}&  
attorney 受权人;受托代表人 t]B`>SL3W  
attornment 新拥有人承认书 94!} Z>  
attributable profit 可归属利润 _N5pxe`  
attributable share value 可归属股份价值 27Gff(  
Auckland Stock Exchange 奥克兰证券交易所 (6fD5XtS  
auction 拍卖 -c>3|bo  
auctioneer 拍卖商 ndQw>  
audit 审计;核数 PcsYy]Q/  
Audit Commission 审计署 mU[\//  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^@x&n)nzP  
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〕 T>'w]wi  
audit review 帐目审查 <SE-:T]sBz  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ea4zC|;  
audited account 审计帐目;经审计的帐目 ]+G .S-a  
audited annual account 经审计的周年帐目 1#Vd)vSP  
audited balance sheet 经审计的资产负债表 ^2 dQVV.  
auditor 核数师;核数主任;审计师 x}ZXeqt{ {  
auditor's certificate 核数师证明书;审计师证明书 zW`Hqt;  
auditor's report 核数师报告;审计师报告 ?<J~SF Tt  
Aussie bond 澳元债券 |K. I%B  
austerity budget 紧缩预算 xjp0w7L)J  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 IfH/~EtX  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ifp8oL?S;  
Australian Dollar [AUD] 澳元 %0&,_jM/9  
Australian Options Market 澳大利亚期权市场 5]G%MB/|$  
Australian Securities Commission 澳洲证券事务监察委员会 U2`:'  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 VK/L}^=GOO  
Australian Stock Exchange 澳大利亚证券交易所 U9BhtmY  
Austrian Schilling [ATS] 奥地利先令 %]F/!n  
authentication 认证;鉴证 6 (7 56  
authority to purchase 委托购买证;委购书 J[}j8x?r  
authorization 认可;核准;授权;授权书 /\,3AInLb  
authorization by direction 指示授权 7jw+o*;  
authorization by instruction 指令授权 uBG!R#T  
authorization by warrant 令状授权 mBL?2~M  
authorization of unit trust 单位信托的认可 g8/ ,E-u  
authorized agent 指定代理人 eJf]"-  
authorized capital 法定资本 8A0a/ 7Lj  
authorized clerk 出市员 U^}7DJ  
authorized dealer 认可交易商 ?* +>T@MH  
authorized financial institution 认可财务机构 I`+,I`~u  
authorized fund 认可基金 "uplk8iCJ  
authorized fund house 获授权的基金公司;认可基金公司 ?0 cv  
authorized institution 认可机构 ByE@4+9  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 [$} \Gv  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 _gH$ ,.j/  
authorized insurer 获授权保险人;获认可承保人 Ho#nM_ q  
authorized investment 特准投资项目 zjH8 S  
authorized person 获授权人 D_( NLC  
authorized representative 获授权代表 `)$G}7cRUH  
authorized share capital 法定股本 8i^ ./P  
automated quotation system 自动报价系统 n+ H2cl }  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] n3? msY(*  
自动交易系统〔香港期货交易所有限公司〕 uju'Bs7   
automatic adjustment mechanism 自动调整机制 SDbkPx  
automatic adjustment system 自动调整系统 me@`;Q3  
Automatic Clearing House 自动票据交换所 uNEl]Q]<e]  
automatic exchange rates accumulation system 自动化汇率累集系统 mY=sh{ir  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 *|q{(KX  
automatic teller machine [ATM] 自动柜员机 B3yTN6-  
autopay 自动转帐 GsO(\hR6^  
available assets 可用资产 Z6b]EcP)#  
available fiscal reserve 现存财政储备 D\;5{,:d  
available profit 可用利润 g'!"klS93  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 N*[b 26  
average 平均;平均数;海损 N=U`BhL_  
average basic salary 平均基本薪金 pq_U?_5Z'r  
average consumer expenditure 平均消费开支;一般消费开支 <^$ppwk $  
average cost 平均成本 ES^J RX  
average cost of land production 增辟土地平均成本 oumbJ7X=L  
average daily turnover 平均每日成交额 du0o4~-  
average daily wage rate 平均每日工资率 ld"rL6  
average expenditure pattern 平均开支模式 Ne;0fk O  
average growth rate 平均增长率 8_wh9   
average net fixed assets 固定资产平均净值 1\{FKO t  
average of relatives 相对价格平均数 AcJrJS)~  
average price 平均价格 HS*Y%*  
average propensity to consume 平均消费倾向;一般消费倾向 .(8 V  
average propensity to save 平均储蓄倾向;一般储蓄倾向 u)zv`m  
average rate 平均率 tYgHJ~1L*  
average revenue 平均收入;平均收益 DBGU:V,85  
average stock 平均库存;平均存货 o; 6^:  
average yearly rent 平均年租 4C?4M;  
avoidance of double taxation 避免双重课税 )Ft+eMYti[  
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 %TAS4hnu%  
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