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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: ?Io2lFvI@Y  
A share A股;甲类股份 qTex\qP  
abatement of tax 减税;减扣免税额 Sa(r l^qZ2  
ABN AMRO Bank N.V. 荷兰银行 &0blHDMj{#  
above-the-line expenditure 线上项目支出;经常预算支出 (6aZQ`H  
above-the-line receipt 线上项目收入;经常预算收入 uSbg*OA  
ABSA Asia Limited 南非联合亚洲有限公司 }gt~{9?c  
absolute change 绝对数值变更 2^+"GCo  
absolute expenditure 实际开支 >l[N]CQ  
absolute guideline figure 绝对准则数字 rGO 3  
absolute interest 绝对权益 d":{a6D*d  
absolute order of discharge 绝对破产解除令 'f!Jh<i  
absolute profit margin 绝对利润幅度 ;bbEd'  
absolute value 实值;绝对值  ,1kV9_x  
absolutely vested interest 绝对既得权益 !pXz-hxKT  
absorbed cost 已吸收成本;已分摊成本 (\_d'Js(;  
absorption 吸收;分摊;合并 (/BkwbJyE  
absorption rate 吸收率;摊配率;分摊率 my0->W%L  
ACB Finance Limited 亚洲商业财务有限公司 D~,R @7  
acceptable form of reciprocity 合理的互惠条件 T9.gs}B0  
acceptable rate 适当利率;适当汇率 n*uZ=M_/Q  
acceptance agreement 承兑协议 Melc -[  
acceptance for honour 参加承兑 suSIz 7:  
acceptor 承兑人;接受人;受票人 !Hg#c!eOg  
acceptor for honour 参加承兑人 j_g9RmZT  
accident insurance 意外保险 2HNS|GHb&  
Accident Insurance Association of Hong Kong 香港意外保险公会 &c !-C_L 2  
accident insurance scheme 意外保险计划 {,-#;A*yW  
accident year basis 意外年度基准  -"H9W:  
accommodation 通融;贷款 AEJm/8,T  
accommodation bill 通融票据;空头票据 4]R3*F  
accommodation party 汇票代发人 lUz@Em  
account balance 帐户余额;帐户结余 bvKi0-  
account book 帐簿 YWdvL3Bgk,  
account collected in advance 预收款项 _X/`4 G  
account current book 往来帐簿 )$i3j 1[;  
account of after-acquired property 事后取得的财产报告 D.} b<kDD  
account of defaulter 拖欠帐目 : Dlk `?  
account payable 应付帐款 '{~ ej:  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 v|z1nD!?]  
account receivable 应收帐款 u,q#-d0g;  
account receivable report 应收帐款报表 ZvJx01F{  
account statement 结单;帐单;会计财务报表 jTIn@Q  
account title 帐户名称;会计科目 H9?~#GPb  
accountant's report 会计师报告 cR} =3|t  
Accountant's Report Rules 会计师报告规则 pcG q  
accounting and auditing procedure 会计与审计程序;会计与核数程序 l+,rc*-j0  
Accounting Arrangements 《会计安排》 X35hLp8 M  
accounting basis 会计基础 Z5K,y19/~  
accounting by Official Receiver 破产管理署署长呈交的帐目 cPSpPx  
Accounting Circular 《会计通告》 M`FL&Ac  
accounting class 会计类别 5kz`_\ &  
accounting date 记帐日期;会计结算日期 4RNzh``u  
accounting for money 款项核算 }"v "^5  
Accounting Officer 会计主任 |Ca n  
accounting period 会计报告期;会计期 J)_ 42Z  
accounting policy 会计政策;会计方针 <o O_wS@:  
accounting practice 会计惯例 &iivSc;#  
accounting principle 会计准则 !k^\`jMzw  
accounting record 会计记录 'UKB pm/  
accounting report 会计报告 Qp}<8/BM\  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 K9iR>put  
Accounting Society of China 中国会计学会 G.8ZISN/  
accounting statement 会计报表 4!wfh)Z  
accounting system 会计制度;会计系统 R<U <Y'Y  
accounting transaction 会计事项;帐务交易 4k 8 @u  
accounting treatment 会计处理 UF tTt`N2  
accounting year 会计年度 XR(kR{yo  
accretion 增值;添加 t1S\M%?  
accrual 应计项目;应累算数目 SV >EB;<  
accrual basis 应计制;权责发生制 n@f@-d$m\<  
accrual basis accounting 应计制会计;权责发生制会计 RY&~{yl$"1  
accrue 应累算;应计 5{UGSz 1  
accrued benefit 应累算利益 GzX@Av$  
accrued charges 应计费用 S6uBk"V!  
accrued cumulative preference share dividend 应累算的累积优先股股息 lK0coj1+  
accrued expenses 应累算费用 coBxZyM 1}  
accrued interest payable 应付利息;应计未付利息 2_p/1Rs  
accrued interest receivable 应收利息;应计未收利息 "#%T*c{Tf0  
accrued right 累算权益 D KOdqTW  
accruing profit 应累算的利润 W=drp>Uj  
accumulated fiscal reserve 累积财政储备 tQ"PCm  
accumulated profit 累积利润;滚存溢利 Z q)A"'Y  
accumulated reserve 累积储备 Bs*s8}6  
accumulation of surplus income 累积收益盈余 n$>H}#q  
acquired assets 既得资产 O\?ei+(H7  
acquisition 收购;购置;取得 SrxX-Hir  
acquisition cost 购置成本 sE% n=Ww  
acquisition expenses 购置费用 _kfApO )O  
acquisition of 100% interest 收购全部股权 /C"E*a  
acquisition of control 取得控制权 a"EXR-+8  
acquisition of fixed assets 购置固定资产 /@K?W=w4  
acquisition of shell “买壳” :hr%iu  
acquisition price 收购价 8@!SM  
act of God 天灾 xM(  
acting partner 执事合伙人 G 8@%)$A  
active market 买卖活跃的市场;交投畅旺的市场;旺市 | =&r) ~  
active partner 积极参与的合伙人 pdM|dGq^  
active trading 交投活跃 y9 "!ys  
actual circulation 实际流通 zPn8>J<.0Q  
actual cost 实际成本 1-`8v[S  
actual expenditure 实际开支;实际支出 |dvcDx0|K  
actual income 实际入息;实际收入;实际收益 D*b> l_  
actual market 现货市场 oPi)#|jcb  
actual price 现货价;实际价格 Ty>`r n  
actual profit 实际利润 ),86Y:^4  
actual quotation 实盘;实际价位;实际报价 Mw< 1  
actual year basis 按实际年度计算 9E+^FZe  
actuals 实货 !|SawT5t   
actuarial investigation 精算调查 HRk+2'wjAz  
actuarial principle 精算原则 NGNn_1  
actuarial report 精算师报告 I>:'5V  
Actuarial Society of Hong Kong 香港精算学会 wx<DzC  
actuarial valuation 精算师估值 [e (-  
actuary 精算师 3=z'Ih`  
ad referendum agreement 暂定协议;有待覆核的协定 NoI=t  
ad valorem duty 从价税;按值征税 jd#{66:  
ad valorem duty system 从价税制 x\lua  
ad valorem fee 从价费 &" =inkh  
ad valorem tariff 从价关税 y<Z8+/f`f  
additional allowance 额外免税额 6d,"GT  
additional amount for unexpired risk 未过期风险的额外款额 f?)qZPM  
additional assessable profit 补加应评税利润 H&I 0\upd  
additional assessment 补加评税 /IgTmXxxj  
additional commitment 额外承担 M C>{I3  
additional commitment vote 额外承担拨款 Zscmc;G  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 %"o4IYV#  
additional dependent parent allowance 供养父母额外免税额 Mb-C DPT  
additional provision 额外拨款 tUzuel*  
additional stamp duty 附加印花税 3N?uY2  
additional tax 补加税罚款;补加税款 #+XKfumLk  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 f"/NY6  
adjudged bankrupt 被裁定破产 I;=}@]9  
adjudicated bankrupt 裁定破产人 p0b&CrALx  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 uu HWN|  
adjudication of bankruptcy 裁定破产;宣告破产 tP`,Egf"g  
adjudication of insolvency 裁定无力偿还债务 >LLFe~9`g  
adjusted actual 经调整的实数;调整后的实数 h)sc-e  
adjusted current assets 经调整的流动资产;调整后的流动资产 s:M:Ff  
adjusted figure 经调整的数字;调整后的数额 V XC_Y  
adjusted liabilities 经调整的负债;调整后的负债 Oa{M9d,l  
adjusted loss 经调整的亏损;调整后的亏损 ]^dXB 0  
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 ?(F~9 V  
adjusted profit 经调整的利润;调整后的利润 \;4RD$J  
adjusted surplus 经调整的盈余额;调整后的盈余额 RP6QS)|  
adjusted value 经调整的价值;调整后的价值 bBGLf)fsTG  
adjustment 调整;修订;理算〔保险〕 t1xX B^.M{  
adjustment centre 调剂中心 a &j H9  
adjustment lag 调整过程的时间差距;调整时差 g8^$,  
adjustment mechanism 调整机制 Fq~de%y  
adjustment of loss 亏损调整 {2-w<t  
adjustment process 调整过程;调整程序 VF;%Z  
adjustment range 调整幅度 =>&d[G[m!  
administered exchange rate 受管制汇率 S-My6'ar  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 J-=&B5"O>  
administration expenses 行政费用 M>-x\[n+  
administration fee 手续费;行政费 yhZ2-*pTg  
administration in bankruptcy 破产管理 hD sFsG  
administration order 遗产管理令 6*CvRb&  
administrator 管理人;遗产管理人 s3oK[:/  
administrator of the estate 遗产管理人 !s5 _JO  
admission of debt 债项承认书 :Z,zWk1|  
admission of proof 接纳债权证明 lBl`R|Gt  
advance 放贷款项;垫付款项;预支款项;预付款项 eR?`o!@y  
advance account 暂支帐目;预付款帐户 +hi!=^b]  
advance compensation 预付补偿金 hCM+=]z"  
advance from shareholder 股东垫款 L\!Pa+Iod  
advance pending reimbursement 预支以待日后付还 OF!(BJ L  
advanced economy 先进经济体系 }{HlY?S  
advancement 预付;预付财产 fi`*r\  
advances warrant 垫款令 C4ge_u#  
advancing 贷出 ``U>9S"p)  
adverse balance 逆差 g\d|/HV K  
adverse exchange 逆汇 ge*f<#|0U-  
advertisement addressed to shareholders 在报章刊登的致股东通告 u`7\o~$  
advice for collection 托收通知书 (FP- K  
advice of drawing 提款通知书;汇票通知书 !M\8k$#"n  
advice of payment 付款通知 [8![UcMq  
Advisory Committee [Securities and Futures Commission] p%8y!^g  
谘询委员会〔证券及期货事务监察委员会〕 / F9BbG{  
Advisory Committee on Diversification 经济多元化谘询委员会 *IfLoKS'  
affidavit 誓章;遗产申报誓章 0jG8Gmh!  
affidavit of no receipt 述明无收款的誓章 Z+JPxe#7  
affiliate 联号;联营公司;附属公司 "RiY#=}sm  
affiliated company 附属公司;联号;联营公司 Z sv(/>  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *}Vg]3$4  
affordability 负担能力 IOomBy:  
African Development Bank [AfDB] 非洲开发银行 wm_xH_{F  
after-acquired property 事后取得的财产 Dhv ^}m@  
after-hours dealing 市后交易 5V8WSnO  
after-tax profit 税后盈利;税后利润;税后溢利 >E6w,Ab  
agency agreement 代理协议 >,7 -cm=.  
agency expenses 代理机构的开支 ,x&T8o/a  
agency fee 代理费 _I+QInD;)  
Agency Law 《代理法》 [Q6PFdQ_JT  
agent 代理人;承销人 ?`lIsd  
agent of company 公司代理人 K8daSvc  
agent's fee 代理人费;经纪费 qJj"WU5  
aggregate 总计;总数;总体数字 \9jEpE^Ju(  
aggregate amount 总款额;总额  ~p<w>C9  
aggregate assets and liabilities 总体资产与负债 H+6+I53  
aggregate at constant price 按固定价格计算的总体数字 qYF150  
aggregate demand 总需求 w`x4i fZ0q  
aggregate gross position 总持仓量 .7_<0&kW  
aggregate limit 总限额 3vepJ) D (  
aggregate of salaries tax 合计薪俸税 SN' j?-  
aggregate performance 总体表现;总体业绩 <>%2HRn<u  
aggregate supply 总体供应 M*<Ee]u  
aggregate surplus 总盈余 AhWcJD]  
aggregate total 整体总额 \W4|.[  
aggregate value 总值;合计价值 @vs+)aRa  
aggregated basis 合计基准 "w7wd5h  
aggregated net chargeable income 合计应课税入息实额 C/_Z9LL?F  
aggregation 合并计算;合计;总和 ?)X 0l  
aggregation of incomes of husband and wife 夫妇入息合并计算 wF[%+n (*  
aggregation of property 财产的总和 Qv~lH&jG  
agio 差价;贴水 e#BxlC  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 EIug)S~  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sYE|  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 :"{("!x   
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment eaB6e@]@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 rK(TekU  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment OiI29  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Ku$:.  
agreement for a settlement 授产协议 LYhjI  
agreement for assignment 转让协议 *sz:c3{_  
agreement for sale 售卖协议;买卖协议 | $  
agreement for sale and purchase 买卖协议 *5m4 j=-  
agreement for the payment of interest 支付利息协议 Z}$wvd  
agreement for the repayment of money 还款协议 m?GBvL$  
agreement of reinsurance 再保险协议 NpI "XQ  
Agricultural Bank of China 中国农业银行  OXDEU.  
air passenger departure tax 飞机乘客离境税 B:oE&Ahh{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 r^zra|]  
airport tax 机场税 ;iq H:wO  
alcohol duty 酒精税 {0?^$R8j  
alienation 让与;让渡;转让 \3q Z0  
alimony 生活费;赡养费 #l 7(W G  
All Ordinaries Index [AOI] 所有普通股指数 !A":L0[7n  
all risks 全险;综合险 <Ukeq0  
All Sales Record for Stock Market 《股票市场成交报告》 Smg z}  
Allied Capital Resources Limited 新联财务有限公司 [SJ3FZ<  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 eU(cn8/}  
allocation letter 拨款信件 pd^"MG  
allocation of fund 分配款项;预留款项 _O#R,Y2#  
allocation of profit 利润分配;溢利分配 cfSQqH  
allocation warrant 拨款令 Yc^;?n`x  
allotment 分配;配股 6 9+Pf*  
allotment notice 股份配售通知;配股通知 vb.}SG>  
allotment of shares 股份分配 }-/oL+j  
allowable 可获宽免;免税的 erlg\-H   
allowable business loss 可扣除的营业亏损 YUjKOPN  
allowable expenses 可扣税的支出 yd|ao\'=  
allowance 免税额;津贴;备抵;准备金 ;r?s7b/>  
allowance for debts 债项的免税额 wNvq['P  
allowance for depreciation by wear and tear 耗损折旧免税额 Ky[s& >02  
allowance for funeral expenses 殡殓费的免税额 1EiSxf  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 9KCeKT>v  
allowance for repairs and outgoings 修葺及支出方面的免税额 9w!PA-) L  
allowance to debtor 给债务人的津贴 zoibinm}Eg  
alteration of capital 资本更改 OjWg>v\ v  
alternate trustee 候补受托人 kltorlH  
amalgamation 合并 JO-FnoQK  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ,eSII2,r4  
ambit of charges 征税范围;收费范围 ,,8'29yEq  
amended valuation 经修订的估值 #kQ1,P6,(  
American Commodities Exchange 美国商品交易所 >lkjoEVQ  
American Express Bank Limited 美国运通银行 /JjSx/  
American Stock Exchange 美国证券交易所 YgV"*~  
amortization 摊销 ,8@q2a/  
amount due from banks 存放银行同业的款项 s7?d_+O  
amount due from banks abroad 存放海外银行同业的款项 # KUN ZW  
amount due from holding companies 控股公司欠款 XcFu:B  
amount due from local banks 存放本港银行同业的款项 w5<&b1:  
amount due to banks 银行同业的存款 aOhi<I`*  
amount due to banks abroad 海外银行同业的存款 <IBWA0A=8a  
amount due to holding companies 控股公司存款 ROi_k4Fj  
amount due to local banks 本港银行同业的存款 4OOI$J$Jh  
amount due to outport banks 外埠银行同业的存款 ec h1{v\B|  
amount for note issue 发行纸币的款额 @Ta0v:Y  
amount of bond 担保契据的款额 x~?|bnM#3  
amount of consideration 代价款额 j6GR-WQ]t  
amount of contribution 供款数额 p}]K0F!  
amount of indebtedness 负债款额 0u}+n+\g  
amount of principal of the loan 贷款本金额 sq_ yu(  
amount of rates chargeable 应征差饷数额 eNDc220b  
amount of share capital 股本额 dnzZ\t>U  
amount of sums assured 承保款额 TUN6`/"  
amount of variation 变动幅度 O[+\` 63F=  
amount of vote 拨款数额 R+# g_"1@p  
amount payable 应付款额 +!/pzoWpE  
amount receivable 应收款额 wd*V,ZN7  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 JD)wxoeg  
analysis 分析 e'X"uH Xt.  
ancillary risk 附属风险 Z6fR2A~Q[  
annual account 周年帐目;周年帐目报表;年度决算;年结 K!a7Hg  
annual accounting date 年结日期 {W'{A  
annual allowance 每年免税额;年积金;年度津贴;年津 O:j=L{,d^  
annual balance 年度余额 q|_Cj]{  
annual disposable income 每年可动用收入 o0kKf+[  
annual estimates 周年预算 II]-mb  
annual fee 年费 nmw#4yHYy:  
annual general meeting 周年大会 mXT{c=N)w  
annual growth rate 年增率;每年增长率 L"L a|  
annual long-term supplement 长期个案每年补助金 efK WR  
annual pensionable emolument 可供计算退休金的年薪 C]a iu  
annual report 年报 NQx>u  
Annual Report on the Consumer Price Index 《消费物价指数年报》 eIcIl2  
annual return 周年报表;周年申报表;每年报税表格 ZdJQ9y  
Annual Return Rules 《周年报表规则》 .h-k*F0Ga)  
annual review of consumer prices 每年消费物价回顾 g oZw![4l  
annual roll-forward basis 逐年延展方式 x-T7 tr&(  
annual salary 年薪 04c`7[  
annual statement 年度报表;年度决算表 TBmmC}PEd  
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 :gM_v?sy  
annuitant 年金受益人 T5eJIc3a"  
annuity 年金 wV q4DE  
annuity contract 年金合约 Y z],["*Q  
annuity on human life 人寿年金 v*&WqVg  
antecedent debt 先前的债项 2OwO|n  
ante-dated cheque 倒填日期支票 s+9b.  
anticipated expenditure 预期开支 0Wb3M"#9<  
anticipated net profit 预期纯利 YK V"bI  
anticipated revenue 预期收入 yK>s]65&  
anti-inflation measure 反通货膨胀措施 >mMmc!u>G  
anti-inflationary stance 反通货膨胀立场 V 9;O1  
apparent deficit 表面赤字 ;F:Qz^=.a  
apparent financial solvency 表面偿债能力 ejpSbVJ  
apparent partner 表面合伙人 <3 I0$?xL  
application for personal assessment 个人入息课税申请书 ~}Z'/ zCZf  
application of fund 资金应用 r12e26_Ab  
application to release as liquidator and to destruct the books of accounts and documents 5XZ\7Z|  
申请免除清盘人职务及毁灭帐簿与文件 ^o(C\\>{&  
appointed actuary 委任精算师 8Yw V"+Fu/  
appointed auditor 委任核数师;委任审计师 `;Xwv)  
appointed trustee 委任的受托人 ^,#MfF6  
appointer 委任人 "|GX%> /  
apportioned pro rata 按比例分摊 -:Jn|=  
apportionment 分配;分摊 ]m\:XhI*<  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 S~ZRqL7Z O  
apportionment formula 分摊方程式 ?Lem|zo  
apportionment of estate duty 遗产税的分摊 oF.H?lG7`  
appraisal 估价;评估 $yZ(ws  
appreciable growth 可观增长 X?S LYm@v  
appreciable impact 显着影响 J5zu}U?  
appreciable increase 可观增长 "v+%F  
appreciation 增值;升值 O7xBMqMf  
appreciation against other currencies 相对其他货币升值 xL|4'8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D n}TO*  
appreciation tax 增值税 GE#LcCa  
appropriation 拨款;拨用;拨付 :Oc&{z?q  
appropriation account 拨款帐目 ?>iZ){0,  
Appropriation Bill 拨款法案 R ]y9>5 'U  
appropriation-in-aid system 补助拨款办法 pbNW l/|4  
approved assets 核准资产 v]m#+E   
approved basket stock 认可一篮子证券 QD^"cPC)mM  
approved budget 核准预算 t_iZ\_8  
approved charitable donation 认可慈善捐款 ~p$ncIr2Q  
approved charitable institution 认可慈善机构 W4S]2P>T  
approved currency 核准货币;认可货币 9|2LuHQu+  
approved estimates 核准预算 U/:x<Y$ tj  
approved estimates of expenditure 核准开支预算 A[N>T\  
approved overseas insurer 核准海外保险人 F <.} q|b  
approved overseas trust company 核准海外信托公司 vW03nt86  
approved pooled investment fund 核准汇集投资基金 .KxE>lJbqM  
approved provident fund scheme 认可公积金计划 ?sbM=oo  
approved provision 核准拨款 KDYyLkI dr  
approved redeemable share 核准可赎回股份 N4wMAT:h  
approved regional stock 认可地区性证券 &$.x1$%  
approved retirement scheme 认可退休金计划 lPn&,\9@~  
approved subordinated loan 核准附属贷款 V5]:^=  
arbitrage 套戥;套汇;套利 ^j g{MTa  
arbitrageur 套戥者;套汇者 dMoN19F  
arbitrary amount 临时款项 *Bx' g| u  
arrangement 措施;安排;协定  DZ&AwF  
arrears 欠款 nXxSv~r  
arrears of pay 欠付薪酬 5h>t4 [~  
arrears of revenue 逾期未收税款;逾期未收的帐项 z<s4-GJ)?  
articles of association 组织章程;组织细则;组织章程细则 UdX aC= Q  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #mbl4a  
ascertainment of profit 确定利润 'q*:+|"  
"Asia Clear" “亚洲结算系统” E']Gh  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 i ,g<y  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 6| {uZNz  
Asian Development Fund [ADF] 亚洲发展基金 d5tp w$A  
Asian dollar bond 亚洲美元债券 p&(~c/0  
Asian dollar market 亚洲美元市场 ^g*/p[  
Asian dollar rate 亚洲美元利率 <=&7*8u0+  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 G+l9QaFv  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 +ywd(Tuzm  
asked price 沽盘;喊价;索价;卖方报价 eE[/#5tK  
assessable income 应评税入息 ?mW;%d~]  
assessable loss 应评税亏损 -cnlj  
assessable profit 应评税利润 RYKV?f#[H  
assessable value 应评税值 eO=!(  
assessed profit 估定利润 P%xz"l i  
assessed value 经评估价值 `-)Fx<e  
assessment 评税;评定;估价;评税单 o)IcAqN$H  
assessment number 评税编号;估价编号 vh6#Bc)i%w  
assessment of additional tax 补加税评税 pI{s )|"  
assessment of performance 业绩评估;实绩评价 s*W)BK|+?  
Assessor 评税主任 ]<\; -i)  
asset price bubbles 资产价格泡沫 Ow7I`#P  
asset-backed securities 具资产保证的证券 IXmO1*o@  
assets accretion 资产增值 POvpaPAZ<  
assets and liabilities 资产与负债 kEs=N(  
assets betterment statement 资产递增表;资产改进表 *oz=k  
assets lending 实物放款;有抵押贷款 $; t#pN/`  
assets of the company passing on the death 死者去世时转移的公司资产 Ss{  
assets pledged as security for liabilities 用作负债抵押的资产 {T[/B"QZG  
assets portfolio 资产投资组合 rCO:39L-  
assets price 资产价格 "rI By  
assets quality 资产质素 n)rF!a  
assets realization 资产变现 =AJ I3 'x  
assets refinancing arrangement 资产再集资安排 2 -M]!x)  
assets securitization 资产证券化 A[m4do  
assets situated outside Hong Kong 在香港以外地方的资产 D^H<)5d9  
assets stripping 削减资产;拆卖资产 1MzOHE  
assets value 资产值 Rd.[8#7VE  
assignee 承让人 G0eJ<*|_ 3  
assignment 转让;转让书;转让契 Ig6>+Mw  
assignment of interest 权益转让 "RJf2~(ZX  
assignment of letters patent and trade mark 专利证书及商标转让 ))>)qav  
assignment of property 物业转让;物业转让书 xj!_]XJ^w  
assignment right 转让权 ^#L?HIM  
assignor 转让人 |d1%N'Ll  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ?OPAf4h  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 e/h7x\Z  
associate member 附属会员 ^6 sT$set  
associated body corporate 相联法人团体 _[W`!#"  
associated company 相联公司;联属公司 C&ivjFf  
associated corporation 相联法团 v`$9;9  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] WtTwY8HC  
公认会计师公会〔英国〕 P'6(HT>F?  
Association of Futures Exchange Brokers 香港期货经纪协会 ~ ]q^Akq  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 'E,Bl]8C5  
association of underwriters 承保人组织 `N"fsEma  
assumption of control 接管  <XxFR  
assurance 担保;保险;转易;转易书 ;{inhiySN  
assurance of interest 权益的转易 <~Tlx:  
at 19XX price 按一九XX年价格计算 i>[1^~;  
at a discount 按赔价计算;按贴水价格计算;打折扣 jsvD[\P  
at a premium 按溢价计算;按升水价格计算 VNbq]L(g  
at call 通知付款;按通知 Lay+)S.ta[  
at constant market price 按固定市价计算 B1A5b=6G<  
at constant price 按固定价格计算 2JYt.HN  
at cost 按成本计算 YA>du=6y\  
at current market price 按当时市价计算;按现时市价计算 `$\Y,9E}x  
at current price 按当时价格计算;按现时价格计算 ;pNHT*>u,  
at factor cost 按要素成本计算;按生产要素成本计算 $|YIr7?R  
at money-of-the-day price 按付款当日价格计算 c#e_Fs  
at or better 按指定或较佳价位〔买卖指令〕 8EPV\M1%  
at par 按面值计算;平价 ft[g1  
at sight 见票即付 ^eEj 5Rh  
at the close 按收市盘 B"I> mw  
at the opening 按开市盘 =`X@+~%-  
attestation 见证;见证条款 G K @]61b  
at-the-money option 平价期权 f.=4p^  
attorney 受权人;受托代表人 pstQithS  
attornment 新拥有人承认书 w%k)J{\  
attributable profit 可归属利润 ^q,KR ut  
attributable share value 可归属股份价值 $0Y&r]'  
Auckland Stock Exchange 奥克兰证券交易所 0PnW|N0  
auction 拍卖  ~Rcd  
auctioneer 拍卖商 z~xN ]=  
audit 审计;核数 ?Ib/}JST  
Audit Commission 审计署 05MtQB   
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] va8V{q@t'  
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〕 zY|]bP[NEH  
audit review 帐目审查 AAdRuO{l1  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 [j0I}+@4H  
audited account 审计帐目;经审计的帐目 BifA&o%  
audited annual account 经审计的周年帐目 ~&~%qu  
audited balance sheet 经审计的资产负债表 .so{ RI  
auditor 核数师;核数主任;审计师 ?8(`tS(_?  
auditor's certificate 核数师证明书;审计师证明书 S~F:%@,*  
auditor's report 核数师报告;审计师报告 dTaR 8i  
Aussie bond 澳元债券 8y!fqXm%)  
austerity budget 紧缩预算 N)h>Ie  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 g}3c r .  
Australia All Ordinaries Index 澳洲所有普通股票指数 Rhx7eU#&  
Australian Dollar [AUD] 澳元 BQB O]<99  
Australian Options Market 澳大利亚期权市场 <E BgHD)  
Australian Securities Commission 澳洲证券事务监察委员会 Prhq ~oI4  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 4T9hT~cT7  
Australian Stock Exchange 澳大利亚证券交易所 %~ecrQ;  
Austrian Schilling [ATS] 奥地利先令 z>i D  
authentication 认证;鉴证 x[}e1sXXs  
authority to purchase 委托购买证;委购书 4ij`   
authorization 认可;核准;授权;授权书 5! Z+2Cu]  
authorization by direction 指示授权 _:'m/K3Ee  
authorization by instruction 指令授权 p^YE"2 -  
authorization by warrant 令状授权 FzpWT-jnDd  
authorization of unit trust 单位信托的认可 0mj=\j  
authorized agent 指定代理人 i:kWO7aP  
authorized capital 法定资本 n/8Kb.Vf  
authorized clerk 出市员 #s#z@F  
authorized dealer 认可交易商 uU.9*B=H9  
authorized financial institution 认可财务机构 B;;D(NH  
authorized fund 认可基金 |-_5ou N.  
authorized fund house 获授权的基金公司;认可基金公司 45j+n.9=  
authorized institution 认可机构 +ZE&]BO{  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 d0 V>;Q  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 :/%Vpdd@  
authorized insurer 获授权保险人;获认可承保人 ^ MJGY,r6b  
authorized investment 特准投资项目 hCT%1R}rKr  
authorized person 获授权人 #4//2N  
authorized representative 获授权代表 -t6d`p;dR  
authorized share capital 法定股本 m4Wn$Z  
automated quotation system 自动报价系统 g-p OO/|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] SC2C%.%l`  
自动交易系统〔香港期货交易所有限公司〕 q qzQKN  
automatic adjustment mechanism 自动调整机制 : 6>H\  
automatic adjustment system 自动调整系统 HB`pK'gz  
Automatic Clearing House 自动票据交换所 v[a#>!;s  
automatic exchange rates accumulation system 自动化汇率累集系统 F41!Dj7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 P1) 80<t  
automatic teller machine [ATM] 自动柜员机 `FJnR~d  
autopay 自动转帐 fr#lH3  
available assets 可用资产 )1fQhdO}x  
available fiscal reserve 现存财政储备 @L<[38  
available profit 可用利润 DQlaSk4hF_  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 b7AuKY{L  
average 平均;平均数;海损 k)v[/#I  
average basic salary 平均基本薪金 eF8`an5S  
average consumer expenditure 平均消费开支;一般消费开支 8nnkv,wa  
average cost 平均成本 zK-hNDFL{  
average cost of land production 增辟土地平均成本 (uG4W|?p  
average daily turnover 平均每日成交额 D8?$Fn=  
average daily wage rate 平均每日工资率 Q"hI!PO+  
average expenditure pattern 平均开支模式 [V)sCAW  
average growth rate 平均增长率 5GJ0EZ'X  
average net fixed assets 固定资产平均净值 ;2@sn+@  
average of relatives 相对价格平均数 "ZyHt HAK  
average price 平均价格 P/I{q s  
average propensity to consume 平均消费倾向;一般消费倾向 ^CK)q2K>[  
average propensity to save 平均储蓄倾向;一般储蓄倾向 @eT sS%f2  
average rate 平均率 Ar<OP'C  
average revenue 平均收入;平均收益 6ZG)`u".("  
average stock 平均库存;平均存货 owMH  
average yearly rent 平均年租 @6j*XF  
avoidance of double taxation 避免双重课税 #>v7" <  
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 <y.D0^68  
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