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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: 6vbWe@#U/  
A share A股;甲类股份 EgOAEv  
abatement of tax 减税;减扣免税额 A[oLV"J6x5  
ABN AMRO Bank N.V. 荷兰银行 W$B&asO  
above-the-line expenditure 线上项目支出;经常预算支出 *;"N kCf  
above-the-line receipt 线上项目收入;经常预算收入 bY|%ois4  
ABSA Asia Limited 南非联合亚洲有限公司 }__g\?Yf  
absolute change 绝对数值变更 R7;SZo  
absolute expenditure 实际开支 IfzHe8>  
absolute guideline figure 绝对准则数字 veFl0ILd  
absolute interest 绝对权益 *%l&'+   
absolute order of discharge 绝对破产解除令 zpV@{%VSj  
absolute profit margin 绝对利润幅度 x%23oPM  
absolute value 实值;绝对值 `zGK$,[%  
absolutely vested interest 绝对既得权益 Tf7$PSupP  
absorbed cost 已吸收成本;已分摊成本 gcqcY  
absorption 吸收;分摊;合并 )IPnSh/ <  
absorption rate 吸收率;摊配率;分摊率 d)1)/Emyj  
ACB Finance Limited 亚洲商业财务有限公司 jb~a z  
acceptable form of reciprocity 合理的互惠条件 BF@(`D&>  
acceptable rate 适当利率;适当汇率 blNE$X+0|  
acceptance agreement 承兑协议 $e& ( ncM  
acceptance for honour 参加承兑 l>`N+ pZ$  
acceptor 承兑人;接受人;受票人 (f#QETiV  
acceptor for honour 参加承兑人 d"<Q}Ay  
accident insurance 意外保险 gP"p7\ (  
Accident Insurance Association of Hong Kong 香港意外保险公会 A ${b]  
accident insurance scheme 意外保险计划 kq6S`~J^R  
accident year basis 意外年度基准 @[#U_T- I  
accommodation 通融;贷款 L]hXAShmb  
accommodation bill 通融票据;空头票据 @[u!  
accommodation party 汇票代发人 .F:qJ6E  
account balance 帐户余额;帐户结余 b#bdz1@s  
account book 帐簿 iDt^4=`  
account collected in advance 预收款项 nr*~R-,\  
account current book 往来帐簿 DeE-M"  
account of after-acquired property 事后取得的财产报告 >8_#L2@  
account of defaulter 拖欠帐目 s `HSTq2  
account payable 应付帐款 E/|]xKG  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 }hrLM[  
account receivable 应收帐款 s\i=-`  
account receivable report 应收帐款报表 G;_QE<V~_  
account statement 结单;帐单;会计财务报表 sfNXIEr^  
account title 帐户名称;会计科目 AVVL]9b_2  
accountant's report 会计师报告 A"x1MjuqLM  
Accountant's Report Rules 会计师报告规则 &,4]XT  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^wPKqu)^  
Accounting Arrangements 《会计安排》 lwYk`'  
accounting basis 会计基础 nv1'iSEeOl  
accounting by Official Receiver 破产管理署署长呈交的帐目 oJe9H<  
Accounting Circular 《会计通告》 J\<7M8   
accounting class 会计类别 0* < gGC  
accounting date 记帐日期;会计结算日期 L@2%a'  
accounting for money 款项核算 MzT#1~  
Accounting Officer 会计主任 \?c0XD  
accounting period 会计报告期;会计期 ^8$CpAK]M  
accounting policy 会计政策;会计方针 }$!bD  
accounting practice 会计惯例 mE(EyB<  
accounting principle 会计准则 Y$b4Ga9j  
accounting record 会计记录 ^ j;HYs_  
accounting report 会计报告 9PjL 4A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 `<kHNcm  
Accounting Society of China 中国会计学会 <8Ek-aNNt  
accounting statement 会计报表 xy>wA  
accounting system 会计制度;会计系统 Z.Lm[$/edn  
accounting transaction 会计事项;帐务交易 CZRrb84  
accounting treatment 会计处理 =Xh^@ OR  
accounting year 会计年度 kF.!U/C  
accretion 增值;添加 G,M &z>ub0  
accrual 应计项目;应累算数目 \bYuAE1q  
accrual basis 应计制;权责发生制 ljVtFm<  
accrual basis accounting 应计制会计;权责发生制会计 YW "}hU  
accrue 应累算;应计 -Bbg'=QZa  
accrued benefit 应累算利益 t5mI)u  
accrued charges 应计费用 vK6YU9W~J  
accrued cumulative preference share dividend 应累算的累积优先股股息 .Gq.st%  
accrued expenses 应累算费用 Os^sOOSY  
accrued interest payable 应付利息;应计未付利息 vzK*1R5  
accrued interest receivable 应收利息;应计未收利息 |7]7~ 6l  
accrued right 累算权益 Ou</{l/  
accruing profit 应累算的利润 ' Bb]< L`  
accumulated fiscal reserve 累积财政储备 Epj  
accumulated profit 累积利润;滚存溢利 J01w\#62pQ  
accumulated reserve 累积储备 7)$U>|=  
accumulation of surplus income 累积收益盈余 J~KWn.  
acquired assets 既得资产 x3=W{Fv@4  
acquisition 收购;购置;取得 ^6[KzE#*  
acquisition cost 购置成本 }uo5rB5D  
acquisition expenses 购置费用 s (|T@g  
acquisition of 100% interest 收购全部股权 B3K!>lz  
acquisition of control 取得控制权 S>}jsP:V  
acquisition of fixed assets 购置固定资产 26JP<&%L  
acquisition of shell “买壳” 3xef>Xv=  
acquisition price 收购价 *k==2figz  
act of God 天灾 g]85[xz  
acting partner 执事合伙人 )hm U/E@  
active market 买卖活跃的市场;交投畅旺的市场;旺市 geU-T\1[l  
active partner 积极参与的合伙人 fpf1^ TZ  
active trading 交投活跃 LSb3w/3M  
actual circulation 实际流通 {PgB~|W  
actual cost 实际成本 R5 47  
actual expenditure 实际开支;实际支出 }Uki)3(  
actual income 实际入息;实际收入;实际收益 r|4jR6%<'m  
actual market 现货市场 BM=`zGh"  
actual price 现货价;实际价格 `?LQd2p  
actual profit 实际利润 ta"/R@ k*  
actual quotation 实盘;实际价位;实际报价 SY|r'8Z%Q  
actual year basis 按实际年度计算 qJ|ByZ.N+  
actuals 实货 [1B F8:  
actuarial investigation 精算调查 4"1OtBU3  
actuarial principle 精算原则 D}'g4Ag  
actuarial report 精算师报告 mj5$ 2J  
Actuarial Society of Hong Kong 香港精算学会 Ol H{!  
actuarial valuation 精算师估值 `M/=_O3  
actuary 精算师 yLCqlK  
ad referendum agreement 暂定协议;有待覆核的协定 zy`4]w$Lj+  
ad valorem duty 从价税;按值征税 !O F#4N  
ad valorem duty system 从价税制  A]R7H1  
ad valorem fee 从价费 '&#`?\CXX  
ad valorem tariff 从价关税 /tRzb8`  
additional allowance 额外免税额 -B :Z(]3#\  
additional amount for unexpired risk 未过期风险的额外款额 !Sr^4R+Z  
additional assessable profit 补加应评税利润 " ] 0ER  
additional assessment 补加评税 9+@"DuYc6  
additional commitment 额外承担 xal,j*  
additional commitment vote 额外承担拨款 75i M_e\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 i@e.Uzn  
additional dependent parent allowance 供养父母额外免税额 ^Dhj<_  
additional provision 额外拨款 o^dt# &  
additional stamp duty 附加印花税 S+H#^WSt  
additional tax 补加税罚款;补加税款 7iu?Q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 W!q 'wrIx(  
adjudged bankrupt 被裁定破产 ^@l_K +T  
adjudicated bankrupt 裁定破产人 ~ z4T   
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v:1l2Y)g  
adjudication of bankruptcy 裁定破产;宣告破产 58zs% +F  
adjudication of insolvency 裁定无力偿还债务 ~J?O~p`&  
adjusted actual 经调整的实数;调整后的实数 q88p~Ccoa  
adjusted current assets 经调整的流动资产;调整后的流动资产 LinARMPv  
adjusted figure 经调整的数字;调整后的数额 PbxuD*LQ.  
adjusted liabilities 经调整的负债;调整后的负债 Pd!;z=I  
adjusted loss 经调整的亏损;调整后的亏损 F7a &-  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 yq+<pfaqvK  
adjusted profit 经调整的利润;调整后的利润 NHA 2 i  
adjusted surplus 经调整的盈余额;调整后的盈余额 Gir_.yc/  
adjusted value 经调整的价值;调整后的价值 9\3%5B7  
adjustment 调整;修订;理算〔保险〕 #b\&Md|;  
adjustment centre 调剂中心 xP*9UXZ4P  
adjustment lag 调整过程的时间差距;调整时差 wpu]{~Y  
adjustment mechanism 调整机制 2!>phE  
adjustment of loss 亏损调整 &:=   
adjustment process 调整过程;调整程序 Gp9 >R~$  
adjustment range 调整幅度 o O%!P<D  
administered exchange rate 受管制汇率 C.L5\"%  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,{ CgOz+Ul  
administration expenses 行政费用 ac>}$Uw)  
administration fee 手续费;行政费 b0X*+q   
administration in bankruptcy 破产管理 y2>v'%]2  
administration order 遗产管理令 T~8` {^  
administrator 管理人;遗产管理人 AbUU#C7  
administrator of the estate 遗产管理人 8OH<ppi  
admission of debt 债项承认书 L]B]~Tw  
admission of proof 接纳债权证明 GJWC}$#T Y  
advance 放贷款项;垫付款项;预支款项;预付款项 /k<*!H]KSg  
advance account 暂支帐目;预付款帐户 8(ny^]v|  
advance compensation 预付补偿金 S<Q8kW:  
advance from shareholder 股东垫款 M['25[  
advance pending reimbursement 预支以待日后付还 <y'B !d#  
advanced economy 先进经济体系 jjBcoQU$o  
advancement 预付;预付财产 gXI_S9 z  
advances warrant 垫款令 2g-'.w  
advancing 贷出 Y?%MPaN:  
adverse balance 逆差 RBr  
adverse exchange 逆汇 @dX0gHU[c  
advertisement addressed to shareholders 在报章刊登的致股东通告 U#G uB&V  
advice for collection 托收通知书 _tL+39 u  
advice of drawing 提款通知书;汇票通知书 acB,u&  
advice of payment 付款通知 *{W5QEa  
Advisory Committee [Securities and Futures Commission] I'"*#QOX  
谘询委员会〔证券及期货事务监察委员会〕 ar+mj=m  
Advisory Committee on Diversification 经济多元化谘询委员会 KQi9qj  
affidavit 誓章;遗产申报誓章 C yC<{D+  
affidavit of no receipt 述明无收款的誓章 FMY r6/I  
affiliate 联号;联营公司;附属公司 oV ?tp4&  
affiliated company 附属公司;联号;联营公司 ~cSC-|$^&  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !Y=s_)X  
affordability 负担能力 C fQj7{  
African Development Bank [AfDB] 非洲开发银行 +f\tqucI3  
after-acquired property 事后取得的财产 Zm%}AzM  
after-hours dealing 市后交易 O8SX#,3^}  
after-tax profit 税后盈利;税后利润;税后溢利 8>j+xbw  
agency agreement 代理协议 ]w%7/N0R  
agency expenses 代理机构的开支 c}Jy'F7&f  
agency fee 代理费 V)R-w`  
Agency Law 《代理法》 GK/a^[f+'l  
agent 代理人;承销人 o]n5pZ\\W<  
agent of company 公司代理人 ,8o]XFOr  
agent's fee 代理人费;经纪费 R8EDJ2u#  
aggregate 总计;总数;总体数字 q "bpI8j  
aggregate amount 总款额;总额 598 xV|TON  
aggregate assets and liabilities 总体资产与负债 x)G/YUv76  
aggregate at constant price 按固定价格计算的总体数字 L3Ry#uw  
aggregate demand 总需求 *Dh.'bB!  
aggregate gross position 总持仓量 5<IUTso5h  
aggregate limit 总限额 +>z/54R  
aggregate of salaries tax 合计薪俸税 51`w.ri  
aggregate performance 总体表现;总体业绩 R-`{W:S  
aggregate supply 总体供应 $f>WR_F  
aggregate surplus 总盈余 )U<4ul  
aggregate total 整体总额 yN{Ybp  
aggregate value 总值;合计价值 y$*?k0=ZX  
aggregated basis 合计基准 PNT.9 *d  
aggregated net chargeable income 合计应课税入息实额 w|Zq5|[  
aggregation 合并计算;合计;总和 S7aSUt!  
aggregation of incomes of husband and wife 夫妇入息合并计算 $f1L<euH  
aggregation of property 财产的总和 DetBZ.  
agio 差价;贴水 a&L8W4  
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》 ""D rf=]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 1>a^Q  
《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》 ;}f%bE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment -2> L*"^  
《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》 Uo^s]H#:  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment kKE 2~ q  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 j])iyn~-Ke  
agreement for a settlement 授产协议 !SJmu}OB]  
agreement for assignment 转让协议 cJ]`/YJ  
agreement for sale 售卖协议;买卖协议  t8GJ;  
agreement for sale and purchase 买卖协议 HLYM(Pz  
agreement for the payment of interest 支付利息协议 v8*ZwF  
agreement for the repayment of money 还款协议 ~l6e&J  
agreement of reinsurance 再保险协议 ,wO5IaV  
Agricultural Bank of China 中国农业银行 -rH4/Iby  
air passenger departure tax 飞机乘客离境税 <py~(q  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 2yq.<Wz<  
airport tax 机场税 ui9gt"qS`  
alcohol duty 酒精税 1}[\@n+b  
alienation 让与;让渡;转让 H _3gVrP_  
alimony 生活费;赡养费 Syp|s3u;  
All Ordinaries Index [AOI] 所有普通股指数 h^hEyrJw  
all risks 全险;综合险 0)ST_2Ci  
All Sales Record for Stock Market 《股票市场成交报告》 +Ya-h~7;g#  
Allied Capital Resources Limited 新联财务有限公司 }'H Da M  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 M*c\=(  
allocation letter 拨款信件 m 7 Fz&bN  
allocation of fund 分配款项;预留款项 -2 tZ  
allocation of profit 利润分配;溢利分配 `R:<(:  
allocation warrant 拨款令 s\7|b:y&  
allotment 分配;配股 F,:F9r?l,H  
allotment notice 股份配售通知;配股通知 zztW7MG2lQ  
allotment of shares 股份分配 '2# 0UdG  
allowable 可获宽免;免税的 =[1 W.Zt  
allowable business loss 可扣除的营业亏损 SI;G|uO;/  
allowable expenses 可扣税的支出 uT-WQ/id  
allowance 免税额;津贴;备抵;准备金 }a<MVG:>SF  
allowance for debts 债项的免税额 }ZYK3F  
allowance for depreciation by wear and tear 耗损折旧免税额 /E]4N=T  
allowance for funeral expenses 殡殓费的免税额 ew`R=<mZ,7  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 "A/kL@-C  
allowance for repairs and outgoings 修葺及支出方面的免税额 , R^Pk6m>  
allowance to debtor 给债务人的津贴 ,{oP`4\Lm  
alteration of capital 资本更改 W_sDF; JP  
alternate trustee 候补受托人 "X]u fZ7  
amalgamation 合并 Z@ I%ppd  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 -3 W 4  
ambit of charges 征税范围;收费范围 m};_\Db`  
amended valuation 经修订的估值 -w@fd]g  
American Commodities Exchange 美国商品交易所 PA5g]Tz  
American Express Bank Limited 美国运通银行 `J-"S<c?_  
American Stock Exchange 美国证券交易所 ' > \*  
amortization 摊销 n53} 79Uiz  
amount due from banks 存放银行同业的款项 aY {.  
amount due from banks abroad 存放海外银行同业的款项 m   
amount due from holding companies 控股公司欠款 7#g C(&\A  
amount due from local banks 存放本港银行同业的款项 F`u{'w:Hv  
amount due to banks 银行同业的存款 #;mZ3[+i5  
amount due to banks abroad 海外银行同业的存款 Oi7=z?+j  
amount due to holding companies 控股公司存款 ;<&s _C3  
amount due to local banks 本港银行同业的存款 X&p-Ge1>z  
amount due to outport banks 外埠银行同业的存款 3_ zI$Z  
amount for note issue 发行纸币的款额 %pwm34  
amount of bond 担保契据的款额 MfL q h  
amount of consideration 代价款额 xxV{1, H2  
amount of contribution 供款数额 +=}% 7o  
amount of indebtedness 负债款额 W6_3f-4g  
amount of principal of the loan 贷款本金额 omRd'\ RO  
amount of rates chargeable 应征差饷数额 Q ?Nzt;)!.  
amount of share capital 股本额 iww h,(  
amount of sums assured 承保款额 S [u <vHy  
amount of variation 变动幅度 V_ ]4UE  
amount of vote 拨款数额 Z].>U!7W  
amount payable 应付款额 9CN / v  
amount receivable 应收款额 N %?o-IY  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 6u.b?_u  
analysis 分析 d3{Zhn@  
ancillary risk 附属风险 be764do  
annual account 周年帐目;周年帐目报表;年度决算;年结 jr9ZRHCU  
annual accounting date 年结日期 3p^WTQ>(  
annual allowance 每年免税额;年积金;年度津贴;年津 NK4ven7/  
annual balance 年度余额 `r]Cd {G  
annual disposable income 每年可动用收入 {(tE pr  
annual estimates 周年预算 T@RzY2tz  
annual fee 年费 @DUdgPA  
annual general meeting 周年大会 * e 8V4P  
annual growth rate 年增率;每年增长率 {T^'&W>8G8  
annual long-term supplement 长期个案每年补助金 @Td[rHl  
annual pensionable emolument 可供计算退休金的年薪 6Nl$&jL  
annual report 年报 92VAQU6  
Annual Report on the Consumer Price Index 《消费物价指数年报》 jkdNisq37  
annual return 周年报表;周年申报表;每年报税表格 f0[xMn0Tu  
Annual Return Rules 《周年报表规则》 ,F *e^#>  
annual review of consumer prices 每年消费物价回顾 ebao7r5@  
annual roll-forward basis 逐年延展方式 RB\WttI  
annual salary 年薪 W4#:_R,&,  
annual statement 年度报表;年度决算表 NMj `wQ`M+  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 HOUyB's'  
annuitant 年金受益人 q?MYX=Y6  
annuity 年金 4kz8U  
annuity contract 年金合约 &FZe LIt  
annuity on human life 人寿年金 9iOlR=-*  
antecedent debt 先前的债项 L;`4"  
ante-dated cheque 倒填日期支票 5Px.G*  
anticipated expenditure 预期开支 IB?A]oN1{  
anticipated net profit 预期纯利 Xt7'clr  
anticipated revenue 预期收入 21WqLgT3 4  
anti-inflation measure 反通货膨胀措施 z`Q5J9_<cV  
anti-inflationary stance 反通货膨胀立场 NV91{o(-7  
apparent deficit 表面赤字 b1& {%.3[  
apparent financial solvency 表面偿债能力 KYl^{F  
apparent partner 表面合伙人 BsRas  
application for personal assessment 个人入息课税申请书 M"FAUqz`  
application of fund 资金应用 D!<$uAT  
application to release as liquidator and to destruct the books of accounts and documents &6:,2W&s  
申请免除清盘人职务及毁灭帐簿与文件 H\b5]q %  
appointed actuary 委任精算师 }3*h`(Bv7  
appointed auditor 委任核数师;委任审计师 .*f;v4!  
appointed trustee 委任的受托人 <.' cCY  
appointer 委任人 J`8>QMK^5  
apportioned pro rata 按比例分摊 \LYQZ*F  
apportionment 分配;分摊 cwD0 ~B  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 b:3hKW  
apportionment formula 分摊方程式 zk/!#5JtK  
apportionment of estate duty 遗产税的分摊 Xo*$|9[.  
appraisal 估价;评估 dyp] y$  
appreciable growth 可观增长 ,-1$Vh@wM  
appreciable impact 显着影响 Ab"uN  
appreciable increase 可观增长 "TV.$s$.  
appreciation 增值;升值 M!hby31  
appreciation against other currencies 相对其他货币升值 SB'YV#--  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^&<*$Ai~  
appreciation tax 增值税 s7 KKH w  
appropriation 拨款;拨用;拨付 lcP@5ZW  
appropriation account 拨款帐目 ,C&>mv xA  
Appropriation Bill 拨款法案 ?dmMGm0T9  
appropriation-in-aid system 补助拨款办法 .;F+ QP0  
approved assets 核准资产 N 4v)0  
approved basket stock 认可一篮子证券 |HU qqlf  
approved budget 核准预算 ]q3Kd{B  
approved charitable donation 认可慈善捐款 \|pAn  
approved charitable institution 认可慈善机构 ZB2'm3'bh  
approved currency 核准货币;认可货币 v\k,,sI  
approved estimates 核准预算 }ri*e2y)  
approved estimates of expenditure 核准开支预算 r zmk-V  
approved overseas insurer 核准海外保险人 'H'+6   
approved overseas trust company 核准海外信托公司 *~cs8<.!1  
approved pooled investment fund 核准汇集投资基金 e>>G4g  
approved provident fund scheme 认可公积金计划 _9@?Th&_e  
approved provision 核准拨款 qN0#=X  
approved redeemable share 核准可赎回股份 M+E5PZ|_  
approved regional stock 认可地区性证券 I>3]4mI*a  
approved retirement scheme 认可退休金计划 8k1 r|s@d  
approved subordinated loan 核准附属贷款 z\h+6FCD  
arbitrage 套戥;套汇;套利 #-Rz`Y<&  
arbitrageur 套戥者;套汇者 7 b. -&,  
arbitrary amount 临时款项 ?xo,)``  
arrangement 措施;安排;协定 u20b+c4  
arrears 欠款 _]S6>  
arrears of pay 欠付薪酬 Z+dR(9otH3  
arrears of revenue 逾期未收税款;逾期未收的帐项 5 muW*7  
articles of association 组织章程;组织细则;组织章程细则 CU;nrd"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Vtg/,1KQ  
ascertainment of profit 确定利润 ,SM- Z`'  
"Asia Clear" “亚洲结算系统” :I'Ezxv|  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 -Wn.@bz6B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 '*XNgvX  
Asian Development Fund [ADF] 亚洲发展基金 QBw ZfX  
Asian dollar bond 亚洲美元债券 *D{/p/|[  
Asian dollar market 亚洲美元市场 0xxzhlKNL  
Asian dollar rate 亚洲美元利率 ^'fKey`  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 oGVSy`ku  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 cO RMR!  
asked price 沽盘;喊价;索价;卖方报价 :|M/+XPu  
assessable income 应评税入息 +.lWck  
assessable loss 应评税亏损 huoKr  
assessable profit 应评税利润 ,4Fqvg  
assessable value 应评税值 Xe SbA  
assessed profit 估定利润 $048y X 7M  
assessed value 经评估价值 KYu(H[a  
assessment 评税;评定;估价;评税单 Y+ Z9IiS7  
assessment number 评税编号;估价编号 $ tNhwF  
assessment of additional tax 补加税评税 !:<UgbiVv  
assessment of performance 业绩评估;实绩评价 M&ij[%i  
Assessor 评税主任 ]jb4Z  
asset price bubbles 资产价格泡沫 k2uiu  
asset-backed securities 具资产保证的证券 |{PJT#W%  
assets accretion 资产增值 8-"5|pNc  
assets and liabilities 资产与负债 cQ.;dtT0  
assets betterment statement 资产递增表;资产改进表 hu|hOr8  
assets lending 实物放款;有抵押贷款 YU=ZZEVi  
assets of the company passing on the death 死者去世时转移的公司资产 $uw+^(ut  
assets pledged as security for liabilities 用作负债抵押的资产 Kyp0SZp[  
assets portfolio 资产投资组合 i+[3o@  
assets price 资产价格 '= <`@  
assets quality 资产质素 (`]*Y(/2G  
assets realization 资产变现 i5KwYoN  
assets refinancing arrangement 资产再集资安排 V0Z7o\-J  
assets securitization 资产证券化 Hm VTfH'  
assets situated outside Hong Kong 在香港以外地方的资产 )6Q0f  
assets stripping 削减资产;拆卖资产 b'1d<sD  
assets value 资产值 , imvA5  
assignee 承让人 n+qVT4o  
assignment 转让;转让书;转让契 ewrWSffe  
assignment of interest 权益转让 EO&ACG  
assignment of letters patent and trade mark 专利证书及商标转让 /HuYduGdP  
assignment of property 物业转让;物业转让书 WQ}!]$<"y  
assignment right 转让权 = (gmd>N  
assignor 转让人 eAsX?iaH  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Dum`o^l#  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 bfJ`}xl(8  
associate member 附属会员 6rQpK&Jx  
associated body corporate 相联法人团体 v$m[#&O^V?  
associated company 相联公司;联属公司 0 BCGJFZ{  
associated corporation 相联法团 ix9HSa{d  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] PGPbpl&\t  
公认会计师公会〔英国〕 S[ ~O')  
Association of Futures Exchange Brokers 香港期货经纪协会 :pDY  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 [Hj'nA^  
association of underwriters 承保人组织 qX+gG",8  
assumption of control 接管 cvUut^CdK  
assurance 担保;保险;转易;转易书 A3$aMCwKd  
assurance of interest 权益的转易 8F^,8kIR  
at 19XX price 按一九XX年价格计算 RF5q5<0  
at a discount 按赔价计算;按贴水价格计算;打折扣 \`/E !ub  
at a premium 按溢价计算;按升水价格计算 +F o$o  
at call 通知付款;按通知 em1cc,  
at constant market price 按固定市价计算 %L j0  
at constant price 按固定价格计算 %x6Ov\s2  
at cost 按成本计算 6 r.H8  
at current market price 按当时市价计算;按现时市价计算 gXu^"  
at current price 按当时价格计算;按现时价格计算 Yxd{&47  
at factor cost 按要素成本计算;按生产要素成本计算 'dc+M9u)_q  
at money-of-the-day price 按付款当日价格计算 Q*:h/Lhb&  
at or better 按指定或较佳价位〔买卖指令〕 f5aF6FBH  
at par 按面值计算;平价 6%kJDY.  
at sight 见票即付 bqrJP3  
at the close 按收市盘 qggk:cN1  
at the opening 按开市盘 Dk`4bYK  
attestation 见证;见证条款 }@14E-N=  
at-the-money option 平价期权 ;}WtJ&y=M  
attorney 受权人;受托代表人 |[ Ie.&)  
attornment 新拥有人承认书 ZSXRzH~0  
attributable profit 可归属利润 WY"Y)S  
attributable share value 可归属股份价值 X&(ERY,h  
Auckland Stock Exchange 奥克兰证券交易所 #$=8g RZj  
auction 拍卖 l+2cj?X  
auctioneer 拍卖商 30?LsYXL62  
audit 审计;核数 hDljY!P>p  
Audit Commission 审计署 Y=a v8Y|`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] sm;E2BR$ `  
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〕 b0YiQjS6>  
audit review 帐目审查 nuSN)}b<Q  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ug7`ez4vw  
audited account 审计帐目;经审计的帐目 `z}vONXpAX  
audited annual account 经审计的周年帐目 * -KJh_  
audited balance sheet 经审计的资产负债表 ypD<2z^  
auditor 核数师;核数主任;审计师 c6,s+^^  
auditor's certificate 核数师证明书;审计师证明书 l Io9,Ke  
auditor's report 核数师报告;审计师报告 A<SOT>m]  
Aussie bond 澳元债券 d1V^2Hb?  
austerity budget 紧缩预算 5L-lpT8P  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 [0u.}c;(  
Australia All Ordinaries Index 澳洲所有普通股票指数 EmX>T>~#D  
Australian Dollar [AUD] 澳元 v7;J%9=0D`  
Australian Options Market 澳大利亚期权市场 ;%u_ ;,((  
Australian Securities Commission 澳洲证券事务监察委员会 Dxt),4 %P  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +Y>"/i. N  
Australian Stock Exchange 澳大利亚证券交易所 R CBf;$O  
Austrian Schilling [ATS] 奥地利先令 : 8^M5}  
authentication 认证;鉴证 _8Nw D_"  
authority to purchase 委托购买证;委购书 1Xy8|OFc[  
authorization 认可;核准;授权;授权书 6?V<BgCC  
authorization by direction 指示授权 a)!![X?\  
authorization by instruction 指令授权 9- xlvU,o  
authorization by warrant 令状授权 mRhd/|g*  
authorization of unit trust 单位信托的认可 ><NI'q*cQ  
authorized agent 指定代理人 <0u\dU  
authorized capital 法定资本 /m `}f]u  
authorized clerk 出市员 s\'y-UITi1  
authorized dealer 认可交易商 p)B33Z zC  
authorized financial institution 认可财务机构 6a4'xq7  
authorized fund 认可基金 *Y85DEA  
authorized fund house 获授权的基金公司;认可基金公司 )jyq{Jb  
authorized institution 认可机构 O^9CV*]!n  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 zL:&Q<  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ZV'$k\  
authorized insurer 获授权保险人;获认可承保人 lWx  
authorized investment 特准投资项目 TB7>s~)47E  
authorized person 获授权人 gq'>6vOj  
authorized representative 获授权代表 v B h;  
authorized share capital 法定股本 j G-  
automated quotation system 自动报价系统 I|,pE**T  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y5dD|]F|  
自动交易系统〔香港期货交易所有限公司〕 ]} 61vV  
automatic adjustment mechanism 自动调整机制 q$r&4s)To  
automatic adjustment system 自动调整系统 .sM<6;  
Automatic Clearing House 自动票据交换所 #D+7TWDwNt  
automatic exchange rates accumulation system 自动化汇率累集系统 t})lr\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 EL^8zyg%%  
automatic teller machine [ATM] 自动柜员机 60!1 D>,  
autopay 自动转帐 ;LCTCt`  
available assets 可用资产 LHh5 v"zjG  
available fiscal reserve 现存财政储备 vQ:wW',i  
available profit 可用利润 CSMeSPOm]  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 E7Ibp79}N  
average 平均;平均数;海损 nX0HT )}  
average basic salary 平均基本薪金 {?E<](+0  
average consumer expenditure 平均消费开支;一般消费开支  _e%dM  
average cost 平均成本 Qg(Z{V  
average cost of land production 增辟土地平均成本 (` 5FZgN  
average daily turnover 平均每日成交额 1/B]TT  
average daily wage rate 平均每日工资率 'E4AV58.  
average expenditure pattern 平均开支模式 Ntb:en!X  
average growth rate 平均增长率 pb!V|#u"  
average net fixed assets 固定资产平均净值 aaDP9FW9e  
average of relatives 相对价格平均数 )Im3'0l>  
average price 平均价格 9\HR60V  
average propensity to consume 平均消费倾向;一般消费倾向 sI_7U^"[  
average propensity to save 平均储蓄倾向;一般储蓄倾向 eGm:)   
average rate 平均率 ]' Y|N l  
average revenue 平均收入;平均收益 /;?M?o"H  
average stock 平均库存;平均存货 Xka<I3UD5  
average yearly rent 平均年租 U@G"`RYl  
avoidance of double taxation 避免双重课税 5?WYsj"  
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 nq"evD5  
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