社区应用 最新帖子 精华区 社区服务 会员列表 统计排行 社区论坛任务 迷你宠物
  • 8229阅读
  • 1回复

一些有用的会计术语(也不知道发的地方对不对)A

级别: 经院大学
发帖
706
铜板
2245
人品值
449
贡献值
0
交易币
0
好评度
712
信誉值
1
金币
0
所在楼道
随 机 事 件红运当头,好运档不住!你中了彩票,获得金钱8.84


A: V9dF1Hj  
A share A股;甲类股份 TTt#a6eJ  
abatement of tax 减税;减扣免税额 b#hDHSdZ,  
ABN AMRO Bank N.V. 荷兰银行 sU@nc!&Y@  
above-the-line expenditure 线上项目支出;经常预算支出 .QN>z-YA6:  
above-the-line receipt 线上项目收入;经常预算收入 4bw4cqY;  
ABSA Asia Limited 南非联合亚洲有限公司 t-0a7 1#e  
absolute change 绝对数值变更 w &(|e <  
absolute expenditure 实际开支 qCqFy#Ms\  
absolute guideline figure 绝对准则数字 b7wvaRe.  
absolute interest 绝对权益 zBk'{[y9L  
absolute order of discharge 绝对破产解除令 )XzI #iQ  
absolute profit margin 绝对利润幅度 I^8"{J.Q)[  
absolute value 实值;绝对值 w6W}"Uw  
absolutely vested interest 绝对既得权益 LkK~%tY  
absorbed cost 已吸收成本;已分摊成本 Ooq! 0g  
absorption 吸收;分摊;合并 v4.#;F.\m  
absorption rate 吸收率;摊配率;分摊率 A3iFI9Iv  
ACB Finance Limited 亚洲商业财务有限公司 }`,t$NV`  
acceptable form of reciprocity 合理的互惠条件 h?;T7|^  
acceptable rate 适当利率;适当汇率 dK2p7xo  
acceptance agreement 承兑协议 4*cU<  
acceptance for honour 参加承兑 #[`:'e  
acceptor 承兑人;接受人;受票人 m/y2WlcRx  
acceptor for honour 参加承兑人 li 6%)  
accident insurance 意外保险 @qnD=mE  
Accident Insurance Association of Hong Kong 香港意外保险公会 JAX*hGhkh  
accident insurance scheme 意外保险计划 A?t%e  
accident year basis 意外年度基准 x*nSHb  
accommodation 通融;贷款 ,}))u0q+:  
accommodation bill 通融票据;空头票据 5yiK+-iTs  
accommodation party 汇票代发人 KjE+QUa  
account balance 帐户余额;帐户结余 Y~(Md@!0S  
account book 帐簿 <c,u3cp  
account collected in advance 预收款项 DFd%9*N  
account current book 往来帐簿 NF0%}II&xK  
account of after-acquired property 事后取得的财产报告 o)2W`i&  
account of defaulter 拖欠帐目 \DD0s8  
account payable 应付帐款 thvYL.U :  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 {'2@(^3  
account receivable 应收帐款 tGl;@V@Qj  
account receivable report 应收帐款报表 3 "Q=Vl"  
account statement 结单;帐单;会计财务报表 FZtfh  
account title 帐户名称;会计科目 %e(z /"M=`  
accountant's report 会计师报告 S4h:|jLUF  
Accountant's Report Rules 会计师报告规则 D?8rO"  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ;F~LqC$  
Accounting Arrangements 《会计安排》 K/3)g9Z&io  
accounting basis 会计基础 g;8jK 8 Kh  
accounting by Official Receiver 破产管理署署长呈交的帐目 }woo%N P  
Accounting Circular 《会计通告》 mA*AeP_$  
accounting class 会计类别 N 0= ac5  
accounting date 记帐日期;会计结算日期 ?hWwj6i&  
accounting for money 款项核算 9=V:&.L  
Accounting Officer 会计主任 NZ-\h  
accounting period 会计报告期;会计期 p-zXp K"  
accounting policy 会计政策;会计方针 isZAoYVu  
accounting practice 会计惯例 v(-{=*':  
accounting principle 会计准则 J~1r{5V4{  
accounting record 会计记录 B{C??g8/  
accounting report 会计报告 n>^Y$yy}!  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 vL\&6n~M>  
Accounting Society of China 中国会计学会 yLdVd P  
accounting statement 会计报表 d)R:9M}v  
accounting system 会计制度;会计系统 WeQk<y  
accounting transaction 会计事项;帐务交易 ( 2n>A D_  
accounting treatment 会计处理 V8HnUuz  
accounting year 会计年度 pk3<|  
accretion 增值;添加 8qu2iPOcZ  
accrual 应计项目;应累算数目 }= 6'MjF]  
accrual basis 应计制;权责发生制 0VGPEKRh  
accrual basis accounting 应计制会计;权责发生制会计 zOqn<Y@  
accrue 应累算;应计 !>e5z|1   
accrued benefit 应累算利益 }c`fW&  
accrued charges 应计费用 # P?6@\  
accrued cumulative preference share dividend 应累算的累积优先股股息 >9(hUH  
accrued expenses 应累算费用 weE/TW\e  
accrued interest payable 应付利息;应计未付利息 <Gt2(;  
accrued interest receivable 应收利息;应计未收利息 UF<uU-C"  
accrued right 累算权益 fe_yqIdk  
accruing profit 应累算的利润 $n+w$CI)  
accumulated fiscal reserve 累积财政储备 /~Z?27F6@  
accumulated profit 累积利润;滚存溢利 LK, bO|  
accumulated reserve 累积储备 *IY*yR6  
accumulation of surplus income 累积收益盈余 bBS,-vN  
acquired assets 既得资产 "E8zh|m o  
acquisition 收购;购置;取得 J]G?Rc  
acquisition cost 购置成本 =R Ah|e  
acquisition expenses 购置费用 f3Hed  
acquisition of 100% interest 收购全部股权 Ju3*lk/j-  
acquisition of control 取得控制权 1QU:?_\6@t  
acquisition of fixed assets 购置固定资产 c=L2%XPP  
acquisition of shell “买壳” Jnna$6G)B  
acquisition price 收购价 dz *7gL;7G  
act of God 天灾 Sk:ws&D1u  
acting partner 执事合伙人 t0nI('LX,  
active market 买卖活跃的市场;交投畅旺的市场;旺市 .Y3pS/VI  
active partner 积极参与的合伙人 ae*Mf7  
active trading 交投活跃 LF~*^n>  
actual circulation 实际流通 _jNj-)RB_  
actual cost 实际成本 9f',7i  
actual expenditure 实际开支;实际支出 ZP;j9 T!  
actual income 实际入息;实际收入;实际收益 _=NwQu\_F  
actual market 现货市场 mN>h5G>a  
actual price 现货价;实际价格 ~d%Pnw|  
actual profit 实际利润 3v mjCm  
actual quotation 实盘;实际价位;实际报价 )Jk0v_ X  
actual year basis 按实际年度计算 <oWB0%  
actuals 实货 DWID$w  
actuarial investigation 精算调查 &/uu)v  
actuarial principle 精算原则 t@R ?Rgu3  
actuarial report 精算师报告 -GqT7`:(H4  
Actuarial Society of Hong Kong 香港精算学会 &p}$J )q  
actuarial valuation 精算师估值 n%k!vJ)]  
actuary 精算师 %c [F;ug  
ad referendum agreement 暂定协议;有待覆核的协定 VsN pHQG]  
ad valorem duty 从价税;按值征税 a_ `[Lj  
ad valorem duty system 从价税制 mFSw@CC  
ad valorem fee 从价费 0\:(ageY?  
ad valorem tariff 从价关税 H'LD}\K l  
additional allowance 额外免税额 't_[dSO  
additional amount for unexpired risk 未过期风险的额外款额 ;Ww7"-=sw  
additional assessable profit 补加应评税利润 ??i,Vr@)w  
additional assessment 补加评税 {2+L @  
additional commitment 额外承担 Mnz!nWhk  
additional commitment vote 额外承担拨款 #ssN027  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 EC\yz H*X  
additional dependent parent allowance 供养父母额外免税额 wQiX<)O  
additional provision 额外拨款 #SX8=f`K5  
additional stamp duty 附加印花税 :k3Nt5t!  
additional tax 补加税罚款;补加税款 ;}1xn3THCn  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 rDQ!zlg>l  
adjudged bankrupt 被裁定破产 c{&*w")J  
adjudicated bankrupt 裁定破产人 w^#L9i'v'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :^fcC[$K  
adjudication of bankruptcy 裁定破产;宣告破产 "7v@Rye  
adjudication of insolvency 裁定无力偿还债务 2con[!U  
adjusted actual 经调整的实数;调整后的实数 E6,4RuCK  
adjusted current assets 经调整的流动资产;调整后的流动资产 Z0*ljT5|  
adjusted figure 经调整的数字;调整后的数额 ;+tpvnV;]  
adjusted liabilities 经调整的负债;调整后的负债 GD:4"$)[o  
adjusted loss 经调整的亏损;调整后的亏损 :sP!p`dl  
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 3Ezy %7  
adjusted profit 经调整的利润;调整后的利润 jWY$5Vq<H  
adjusted surplus 经调整的盈余额;调整后的盈余额 h~(D@/tB  
adjusted value 经调整的价值;调整后的价值 !O#dV1wAa  
adjustment 调整;修订;理算〔保险〕 {fEwA8Ir  
adjustment centre 调剂中心 H.W E6  
adjustment lag 调整过程的时间差距;调整时差 u_ '!_T L  
adjustment mechanism 调整机制 OI?K/rn  
adjustment of loss 亏损调整 TU GNq  
adjustment process 调整过程;调整程序 [ e8x&{L-_  
adjustment range 调整幅度 |<Gl91  
administered exchange rate 受管制汇率 ]Z oD'-,  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ylB7*>[  
administration expenses 行政费用 Cxcr/9  
administration fee 手续费;行政费 N*`b%XGn3  
administration in bankruptcy 破产管理 S_T1y  
administration order 遗产管理令 MzP7Py 8.  
administrator 管理人;遗产管理人 PmR~c,  
administrator of the estate 遗产管理人 c= x,ijY "  
admission of debt 债项承认书 T`9u!#mT=  
admission of proof 接纳债权证明 cI=r+ OGk*  
advance 放贷款项;垫付款项;预支款项;预付款项  :Mcu  
advance account 暂支帐目;预付款帐户 \o Eo~  
advance compensation 预付补偿金 f_imyzP   
advance from shareholder 股东垫款 581e+iC~<H  
advance pending reimbursement 预支以待日后付还 js8{]04y  
advanced economy 先进经济体系 b.@P%`@a.  
advancement 预付;预付财产 GV^i`r^"  
advances warrant 垫款令 .(X lg-H,  
advancing 贷出 Hzhceeh_+  
adverse balance 逆差 e+]6OV&+  
adverse exchange 逆汇 m "M("%  
advertisement addressed to shareholders 在报章刊登的致股东通告 ncX/L[L  
advice for collection 托收通知书 Kv rX{F=  
advice of drawing 提款通知书;汇票通知书 cPl`2&p  
advice of payment 付款通知 1t Jg#/?  
Advisory Committee [Securities and Futures Commission] hx f'5uc  
谘询委员会〔证券及期货事务监察委员会〕 8srBHslI  
Advisory Committee on Diversification 经济多元化谘询委员会 #!9S}b$  
affidavit 誓章;遗产申报誓章 wBInq~K_  
affidavit of no receipt 述明无收款的誓章 xxm%u9@s  
affiliate 联号;联营公司;附属公司 v"MX>^/<  
affiliated company 附属公司;联号;联营公司 gxT4PQDy  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 $&=p+  
affordability 负担能力 /%I7Vc  
African Development Bank [AfDB] 非洲开发银行 N~?{UOZd  
after-acquired property 事后取得的财产 LFZ iPu  
after-hours dealing 市后交易 )m&U#S _;  
after-tax profit 税后盈利;税后利润;税后溢利 H%1$,]F  
agency agreement 代理协议 Maqf[ Vky  
agency expenses 代理机构的开支 C'!;J  
agency fee 代理费 tdEnk.O  
Agency Law 《代理法》 O$g_@B0E1  
agent 代理人;承销人 ZKz,|+X0G  
agent of company 公司代理人 Cv*x2KF G  
agent's fee 代理人费;经纪费 %"X-&1vV  
aggregate 总计;总数;总体数字 %+F"QI1~0  
aggregate amount 总款额;总额 ~fa(=.h  
aggregate assets and liabilities 总体资产与负债 N 6T{  
aggregate at constant price 按固定价格计算的总体数字 M^7MU}5w  
aggregate demand 总需求 rFZrYm  
aggregate gross position 总持仓量 ooj~&fu  
aggregate limit 总限额 ?+t1ME|  
aggregate of salaries tax 合计薪俸税 k78Vh$AA6%  
aggregate performance 总体表现;总体业绩 {Rear 2  
aggregate supply 总体供应 JI/_ce  
aggregate surplus 总盈余 X>I)~z}9#  
aggregate total 整体总额 0vGyI>  
aggregate value 总值;合计价值 ;oxAe<VIj  
aggregated basis 合计基准 ^Q{Bq  
aggregated net chargeable income 合计应课税入息实额 bpkwn<7-  
aggregation 合并计算;合计;总和 lg}HGG  
aggregation of incomes of husband and wife 夫妇入息合并计算 +xXH2b$wWC  
aggregation of property 财产的总和 e8EfQ1 Ar  
agio 差价;贴水 ai'4_  
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》 `$604+G  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 8*SP~q  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 3^ StIw{X  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment : 5U"XY x@  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ;D.h 65rr  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment m))<!3  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 id?#TqD  
agreement for a settlement 授产协议 o3Vn<Z$/Cl  
agreement for assignment 转让协议 @f!AkzI  
agreement for sale 售卖协议;买卖协议 ^#):c`  
agreement for sale and purchase 买卖协议 vMs;>lhtg  
agreement for the payment of interest 支付利息协议 #RMI&[M  
agreement for the repayment of money 还款协议 2`a q**}  
agreement of reinsurance 再保险协议 SMf+qiM-E  
Agricultural Bank of China 中国农业银行 F=)&98^v$_  
air passenger departure tax 飞机乘客离境税 `T2<<<  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 J R PSvP\  
airport tax 机场税 +y#T?!jQYj  
alcohol duty 酒精税 O%f8I'u$  
alienation 让与;让渡;转让 }K(o9$V ^!  
alimony 生活费;赡养费 UzKFf&-:;K  
All Ordinaries Index [AOI] 所有普通股指数 .la&P,j_L  
all risks 全险;综合险 MDRe(rF=  
All Sales Record for Stock Market 《股票市场成交报告》 m9md|yS  
Allied Capital Resources Limited 新联财务有限公司 kJ(A,s|  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 qUo-Dq>  
allocation letter 拨款信件 k]rLjcB  
allocation of fund 分配款项;预留款项 kLS(w??T  
allocation of profit 利润分配;溢利分配 tehUD&  
allocation warrant 拨款令 .5Q:Xp  
allotment 分配;配股 *fO{ a  
allotment notice 股份配售通知;配股通知 ue8qIZH  
allotment of shares 股份分配 1# t6`N]?V  
allowable 可获宽免;免税的 ?`zgq>R}w[  
allowable business loss 可扣除的营业亏损 H<ZU#U0FZf  
allowable expenses 可扣税的支出 Sg] J7;]  
allowance 免税额;津贴;备抵;准备金 S='syq>Aok  
allowance for debts 债项的免税额 me\cLFw  
allowance for depreciation by wear and tear 耗损折旧免税额 -Y:ROoFOZ  
allowance for funeral expenses 殡殓费的免税额 ~~8rI[/  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !RlC~^ -  
allowance for repairs and outgoings 修葺及支出方面的免税额 M8@_Uj  
allowance to debtor 给债务人的津贴 *OdX u&5  
alteration of capital 资本更改 g6sjc,`  
alternate trustee 候补受托人 s(&;q4|  
amalgamation 合并 S*)o)34 U  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 q9dLHi<1  
ambit of charges 征税范围;收费范围 4S L_-Hm.  
amended valuation 经修订的估值 n+D#k 8{  
American Commodities Exchange 美国商品交易所 qUf)j\7"Fn  
American Express Bank Limited 美国运通银行 =f:(r'm?r.  
American Stock Exchange 美国证券交易所 L|^o7 1t|  
amortization 摊销 DI&MC9j(   
amount due from banks 存放银行同业的款项 YCw('i(|  
amount due from banks abroad 存放海外银行同业的款项 D22Lu ;E  
amount due from holding companies 控股公司欠款 q2_`v5t  
amount due from local banks 存放本港银行同业的款项 t]^_ l$  
amount due to banks 银行同业的存款 ex?\ c"  
amount due to banks abroad 海外银行同业的存款 RP(/x+V  
amount due to holding companies 控股公司存款 ewB!IJxh  
amount due to local banks 本港银行同业的存款 %HSl)zEo>C  
amount due to outport banks 外埠银行同业的存款 u{bL-a8}  
amount for note issue 发行纸币的款额 L"rcv:QWZa  
amount of bond 担保契据的款额 [}3cDR  
amount of consideration 代价款额 agd)ag4"[u  
amount of contribution 供款数额 F* #h9 Y  
amount of indebtedness 负债款额 PM4>ThQ  
amount of principal of the loan 贷款本金额 I}v]Zm9  
amount of rates chargeable 应征差饷数额 HP a|uDVv  
amount of share capital 股本额 9DEh*%q  
amount of sums assured 承保款额 jxy1  
amount of variation 变动幅度 2W3W/> 2 h  
amount of vote 拨款数额 dALK0U  
amount payable 应付款额 B; -2$ 77  
amount receivable 应收款额 c6b0*!D"}  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ZM~`Gd9K0E  
analysis 分析 C>*n9l[M~  
ancillary risk 附属风险 RI@*O6\/I  
annual account 周年帐目;周年帐目报表;年度决算;年结 acOJ]]  
annual accounting date 年结日期 Dw |3Z  
annual allowance 每年免税额;年积金;年度津贴;年津 7aQcP  
annual balance 年度余额 7nz!0I^   
annual disposable income 每年可动用收入 pIVq("&  
annual estimates 周年预算 BDpF }  
annual fee 年费 NygI67  
annual general meeting 周年大会 [F|+(}  
annual growth rate 年增率;每年增长率 <{019Oa  
annual long-term supplement 长期个案每年补助金 fQQ |gwVki  
annual pensionable emolument 可供计算退休金的年薪 *\LyNL(  
annual report 年报 Y&,rTa  
Annual Report on the Consumer Price Index 《消费物价指数年报》 JCQ:+eqt  
annual return 周年报表;周年申报表;每年报税表格 -NDi5i\  
Annual Return Rules 《周年报表规则》 $o^e:Y , a  
annual review of consumer prices 每年消费物价回顾 W@B7yP7Rz  
annual roll-forward basis 逐年延展方式 \>)f5 gV@  
annual salary 年薪 KtMbze  
annual statement 年度报表;年度决算表 Ko}2%4on  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :pd&dg!5  
annuitant 年金受益人 a{`"68  
annuity 年金 s#lto0b"8  
annuity contract 年金合约 (^H5EeGV{  
annuity on human life 人寿年金 m1e b8yX  
antecedent debt 先前的债项 9bn2UiJ k  
ante-dated cheque 倒填日期支票 ;,0lUcV  
anticipated expenditure 预期开支 {Bvm'lq`  
anticipated net profit 预期纯利 9Q@*0-  
anticipated revenue 预期收入 TmiWjQv`  
anti-inflation measure 反通货膨胀措施 M7VID6J.  
anti-inflationary stance 反通货膨胀立场 +5*vABvCu  
apparent deficit 表面赤字 `{G?>z Fp  
apparent financial solvency 表面偿债能力 8D2yR#3  
apparent partner 表面合伙人 VD#!ztcY'  
application for personal assessment 个人入息课税申请书 bag&BHw  
application of fund 资金应用 pGGV\zD^  
application to release as liquidator and to destruct the books of accounts and documents M5Wl3tZL  
申请免除清盘人职务及毁灭帐簿与文件 =hcPTU-QU  
appointed actuary 委任精算师 y[:q"BB3  
appointed auditor 委任核数师;委任审计师 ny`(f,)u*  
appointed trustee 委任的受托人 &r:m&?!|VQ  
appointer 委任人 [EGx  
apportioned pro rata 按比例分摊 l<2oklo5  
apportionment 分配;分摊 aFG3tuaKrQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 & zgPN8u  
apportionment formula 分摊方程式 q2!'==h2i  
apportionment of estate duty 遗产税的分摊 .&chdVcxyS  
appraisal 估价;评估 rB evVc![  
appreciable growth 可观增长 (b|#n|~?YL  
appreciable impact 显着影响 d +xA:  
appreciable increase 可观增长 P Ey/k.  
appreciation 增值;升值 1CiA 8  
appreciation against other currencies 相对其他货币升值 bpMl =_  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 -gSj>b7T  
appreciation tax 增值税 0IFlEe[>#  
appropriation 拨款;拨用;拨付 sJ7sjrEp 1  
appropriation account 拨款帐目 </yo9.  
Appropriation Bill 拨款法案 RH=$h! 5  
appropriation-in-aid system 补助拨款办法 O3+)qb!X  
approved assets 核准资产 L *{QjH  
approved basket stock 认可一篮子证券 b8cVnP  
approved budget 核准预算 ( H[  
approved charitable donation 认可慈善捐款 fqX~xp  
approved charitable institution 认可慈善机构 *')Q {8`  
approved currency 核准货币;认可货币 o4'Wr  
approved estimates 核准预算 B<+pg  
approved estimates of expenditure 核准开支预算 bqjr0A7{  
approved overseas insurer 核准海外保险人 XSl!T/d  
approved overseas trust company 核准海外信托公司 \kk!Dz*H  
approved pooled investment fund 核准汇集投资基金 q\U4n[Zk  
approved provident fund scheme 认可公积金计划 {,F/KL^u  
approved provision 核准拨款 +',^((o  
approved redeemable share 核准可赎回股份 <p)Z/  
approved regional stock 认可地区性证券 lO_c/o$  
approved retirement scheme 认可退休金计划 :Q=z=`*2w  
approved subordinated loan 核准附属贷款 /4H[4m]I  
arbitrage 套戥;套汇;套利  6s5b$x  
arbitrageur 套戥者;套汇者 Q!x`M4   
arbitrary amount 临时款项 tO4):i1  
arrangement 措施;安排;协定 T\cR2ZT~  
arrears 欠款 =Pj@g/25u  
arrears of pay 欠付薪酬 s@ z{dmL  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ym:{Mm=ud  
articles of association 组织章程;组织细则;组织章程细则  s<d!+<  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 KJ pj  
ascertainment of profit 确定利润 Y.9~Bo<<r  
"Asia Clear" “亚洲结算系统” !Z-9tYO  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 u/#&0_ P  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Uf^RLdoDn  
Asian Development Fund [ADF] 亚洲发展基金 77^ "xsa  
Asian dollar bond 亚洲美元债券 ~BtKd*~*  
Asian dollar market 亚洲美元市场 s~)L_ p  
Asian dollar rate 亚洲美元利率 f^u^-l  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 J& )#G@fRX  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 k%^<}s@  
asked price 沽盘;喊价;索价;卖方报价 ~ z>BfL  
assessable income 应评税入息 Wk,6) jS=}  
assessable loss 应评税亏损 i[8NO$tN1)  
assessable profit 应评税利润 b^%?S8]h  
assessable value 应评税值 %awVVt{aG  
assessed profit 估定利润 vi<X3G6Xh  
assessed value 经评估价值 }/4 9T  
assessment 评税;评定;估价;评税单 ?n&$m  
assessment number 评税编号;估价编号 _l<| 1nH  
assessment of additional tax 补加税评税 QS5H >5M)  
assessment of performance 业绩评估;实绩评价 1GUqT 9)  
Assessor 评税主任 mw ?{LT  
asset price bubbles 资产价格泡沫 D-~G|8g  
asset-backed securities 具资产保证的证券 -$OD}5ku#  
assets accretion 资产增值 6QW<RXom  
assets and liabilities 资产与负债 ,b:n1  
assets betterment statement 资产递增表;资产改进表 ^ ~, ndH{  
assets lending 实物放款;有抵押贷款 BL0 |\&*1  
assets of the company passing on the death 死者去世时转移的公司资产 2J)74SeH  
assets pledged as security for liabilities 用作负债抵押的资产 /<6ywLD  
assets portfolio 资产投资组合 \ U Ax(;  
assets price 资产价格 6{ C Fe|XN  
assets quality 资产质素 [pr 9 $Jr  
assets realization 资产变现 =p5?+3" @  
assets refinancing arrangement 资产再集资安排 rQn{L{  
assets securitization 资产证券化 "NJ ,0A  
assets situated outside Hong Kong 在香港以外地方的资产 9ptZVv=O  
assets stripping 削减资产;拆卖资产 )F +nSV;  
assets value 资产值 6EZ1YG}  
assignee 承让人 yV8-  
assignment 转让;转让书;转让契 D>ojW|@}  
assignment of interest 权益转让 D9,e3.?p  
assignment of letters patent and trade mark 专利证书及商标转让 7F=2t_2O  
assignment of property 物业转让;物业转让书 P&,hiGTDi  
assignment right 转让权 >/8ru*Oc  
assignor 转让人 I'xC+nL@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 R04.K !  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 c1PViko,>  
associate member 附属会员 XynU/Go,  
associated body corporate 相联法人团体 y{YXf! AS  
associated company 相联公司;联属公司 }Z"28?  
associated corporation 相联法团 kSB3KR;~n  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] "$]ls9-%n  
公认会计师公会〔英国〕 -J{Dxz  
Association of Futures Exchange Brokers 香港期货经纪协会 {3.*7gnY\L  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 s c5\( b  
association of underwriters 承保人组织 tSI& "-   
assumption of control 接管 uXjoGcW  
assurance 担保;保险;转易;转易书 ]NbX`'  
assurance of interest 权益的转易 r >E\Cco  
at 19XX price 按一九XX年价格计算 hx*HY%\P  
at a discount 按赔价计算;按贴水价格计算;打折扣 `i=JjgG@  
at a premium 按溢价计算;按升水价格计算 h-Tsi:%b  
at call 通知付款;按通知 aMBL1d7  
at constant market price 按固定市价计算 S^|$23}  
at constant price 按固定价格计算 ,Y$F7&  
at cost 按成本计算 } /[_  
at current market price 按当时市价计算;按现时市价计算 Qk+=znJ  
at current price 按当时价格计算;按现时价格计算 W]Y@WKeT  
at factor cost 按要素成本计算;按生产要素成本计算 ]cn/(U`  
at money-of-the-day price 按付款当日价格计算 Fq vQk  
at or better 按指定或较佳价位〔买卖指令〕 ||yXp2  
at par 按面值计算;平价 R:]/{b4Uq  
at sight 见票即付 gW'P`Oxw  
at the close 按收市盘 uE"5cq'B/  
at the opening 按开市盘 ;R/k2^uF  
attestation 见证;见证条款 W+8BQ- 2  
at-the-money option 平价期权 '$n:CNha  
attorney 受权人;受托代表人 N[0 xqQ  
attornment 新拥有人承认书 a3Z :C!|O'  
attributable profit 可归属利润 mYiSR   
attributable share value 可归属股份价值 UaH26fWs  
Auckland Stock Exchange 奥克兰证券交易所 lTx Y6vi  
auction 拍卖 UCe,2v%  
auctioneer 拍卖商 c"sj)-_  
audit 审计;核数 P#w}3^  
Audit Commission 审计署 r hiS  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] m$7x#8gF  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 +8Of-ZUx  
audit review 帐目审查 m5X3{[a :  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l#X=]xQf  
audited account 审计帐目;经审计的帐目 L@>^_p$  
audited annual account 经审计的周年帐目 \d `dV0X  
audited balance sheet 经审计的资产负债表 9B qQ^`bu  
auditor 核数师;核数主任;审计师 7bA4P*  
auditor's certificate 核数师证明书;审计师证明书 <Gn8B^~$  
auditor's report 核数师报告;审计师报告 dNOX&$/=  
Aussie bond 澳元债券 A Z4|&iT  
austerity budget 紧缩预算 BO?mQu~  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 - P\S>G.  
Australia All Ordinaries Index 澳洲所有普通股票指数 8FB\0LA!g  
Australian Dollar [AUD] 澳元 nw~/~eM5=  
Australian Options Market 澳大利亚期权市场 ;%BhhmR)[  
Australian Securities Commission 澳洲证券事务监察委员会 O3_D~O ."  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _L?v6MTj  
Australian Stock Exchange 澳大利亚证券交易所 b^uP^](J  
Austrian Schilling [ATS] 奥地利先令 >r;ABz/  
authentication 认证;鉴证 R#"U/8b>z  
authority to purchase 委托购买证;委购书 %T`4!:vy  
authorization 认可;核准;授权;授权书 q :TZ=bs^  
authorization by direction 指示授权 fn1 ?Qp|  
authorization by instruction 指令授权 H;b8I  
authorization by warrant 令状授权 cYZwWMzp  
authorization of unit trust 单位信托的认可 wrz+2EP`  
authorized agent 指定代理人 \Ku9"x  
authorized capital 法定资本 'dmp4VT3  
authorized clerk 出市员 jHs<s`#h  
authorized dealer 认可交易商 1 ;_{US5FR  
authorized financial institution 认可财务机构 g,00'z_D  
authorized fund 认可基金 jf$JaY  
authorized fund house 获授权的基金公司;认可基金公司 bHhC56[M  
authorized institution 认可机构 ,"P5D&,_  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 S1D9AcK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 %MfGVx}nG  
authorized insurer 获授权保险人;获认可承保人 1bV2  
authorized investment 特准投资项目 T [T6  
authorized person 获授权人 w^ixMn~nLF  
authorized representative 获授权代表 *Te4U5F  
authorized share capital 法定股本 6Y;Y}E  
automated quotation system 自动报价系统 S 23S.]r  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] X)`(nj  
自动交易系统〔香港期货交易所有限公司〕 =giM@MV  
automatic adjustment mechanism 自动调整机制 /Oq1q._9F  
automatic adjustment system 自动调整系统 hg[l{)Q  
Automatic Clearing House 自动票据交换所 1$:{{%  
automatic exchange rates accumulation system 自动化汇率累集系统 =?meO0]y  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 j#*asGdp#J  
automatic teller machine [ATM] 自动柜员机 MILIu;[{#r  
autopay 自动转帐 z5x ,fQw6O  
available assets 可用资产 X@6zI-Y %  
available fiscal reserve 现存财政储备 X% Spv/8{  
available profit 可用利润 ^tm++  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 B'G*y2UnG  
average 平均;平均数;海损 Fy}MXe"f  
average basic salary 平均基本薪金 xT_fr,P  
average consumer expenditure 平均消费开支;一般消费开支 .yctE:n  
average cost 平均成本 .\z|Fr  
average cost of land production 增辟土地平均成本 >uBV  
average daily turnover 平均每日成交额 lH#@^i|G  
average daily wage rate 平均每日工资率 5;3c<  
average expenditure pattern 平均开支模式 /E`l:&89)  
average growth rate 平均增长率 l%sp[uqcg  
average net fixed assets 固定资产平均净值 {ED(O -W  
average of relatives 相对价格平均数 5]4<!m  
average price 平均价格 s`8M%ZLu  
average propensity to consume 平均消费倾向;一般消费倾向 8w{#R{w  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ) xfc-Q  
average rate 平均率 Bq$e|t)'  
average revenue 平均收入;平均收益 -4*'WzWr  
average stock 平均库存;平均存货 s=^r/Sz902  
average yearly rent 平均年租 u^#4G7<  
avoidance of double taxation 避免双重课税 33#7U+~]@  
avoidance of tax 避税
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
路过,看过,不回不道德!!!
级别: 大掌柜
发帖
7343
铜板
6618
人品值
1388
贡献值
28
交易币
100
好评度
7488
信誉值
10
金币
0
所在楼道
学一楼
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 IyG = 7  
T3u5al  
给你加分了
描述
快速回复

您目前还是游客,请 登录注册
如果您在写长篇帖子又不马上发表,建议存为草稿
认证码:
验证问题:
10+5=?,请输入中文答案:十五