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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: `A&64D  
A share A股;甲类股份 ={#r/x  
abatement of tax 减税;减扣免税额 h %MPppCEa  
ABN AMRO Bank N.V. 荷兰银行 ~[k 2(  
above-the-line expenditure 线上项目支出;经常预算支出 s7a\L=#p(  
above-the-line receipt 线上项目收入;经常预算收入 @B+  
ABSA Asia Limited 南非联合亚洲有限公司 O?8G  
absolute change 绝对数值变更 iCc@N|~  
absolute expenditure 实际开支 J]fjg%C2m  
absolute guideline figure 绝对准则数字 )7c^@I;7  
absolute interest 绝对权益 ``>WFLWTn  
absolute order of discharge 绝对破产解除令 "z@q G]#5  
absolute profit margin 绝对利润幅度 b4oZ@gVR;  
absolute value 实值;绝对值 b*?="%eE(  
absolutely vested interest 绝对既得权益 //V?rs  
absorbed cost 已吸收成本;已分摊成本 (nvSB}?  
absorption 吸收;分摊;合并 WlWBYnphZs  
absorption rate 吸收率;摊配率;分摊率  <&$!;d8  
ACB Finance Limited 亚洲商业财务有限公司 ^XZm tB  
acceptable form of reciprocity 合理的互惠条件 Q8z>0ci3o  
acceptable rate 适当利率;适当汇率 mQo]k  
acceptance agreement 承兑协议 "xnek8F  
acceptance for honour 参加承兑 a&PoUwG  
acceptor 承兑人;接受人;受票人 0o`0Td  
acceptor for honour 参加承兑人 TtkB  
accident insurance 意外保险 E$smr\  
Accident Insurance Association of Hong Kong 香港意外保险公会 O yj!N`&z@  
accident insurance scheme 意外保险计划 4i/TEHQ  
accident year basis 意外年度基准 auL?Hb  
accommodation 通融;贷款 0~an\4nh  
accommodation bill 通融票据;空头票据 @}aK\  
accommodation party 汇票代发人 qC`"<R=GX  
account balance 帐户余额;帐户结余 E hd*  
account book 帐簿 Q0ev*MS9Z  
account collected in advance 预收款项 JGH9b!}-1  
account current book 往来帐簿 J^0co1Y0  
account of after-acquired property 事后取得的财产报告 p]=8=pE<  
account of defaulter 拖欠帐目 ]yCmGt+b  
account payable 应付帐款 SGjaH 8z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 i"sVk8+o!  
account receivable 应收帐款 eT:%i"C  
account receivable report 应收帐款报表 MJ &6 Z*  
account statement 结单;帐单;会计财务报表 63-`3R?;  
account title 帐户名称;会计科目 0+cRUH9Ew  
accountant's report 会计师报告 36&7J{MU  
Accountant's Report Rules 会计师报告规则 k{"~G#GwP  
accounting and auditing procedure 会计与审计程序;会计与核数程序 YR~g&E#U^  
Accounting Arrangements 《会计安排》 3vVhE,1N  
accounting basis 会计基础 ROQk^  
accounting by Official Receiver 破产管理署署长呈交的帐目 ?ew^%1!W.  
Accounting Circular 《会计通告》 <[l2]"Q  
accounting class 会计类别 shnfH   
accounting date 记帐日期;会计结算日期 6q6&N'We  
accounting for money 款项核算 oaRPYgh4  
Accounting Officer 会计主任 * Oyic3F  
accounting period 会计报告期;会计期 49Ht I9@  
accounting policy 会计政策;会计方针 8>Ervi`  
accounting practice 会计惯例 M8S4D&vpD4  
accounting principle 会计准则 P|_?{1eO2  
accounting record 会计记录 I2K52A+  
accounting report 会计报告 (WN'wp  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 >2>xr"  
Accounting Society of China 中国会计学会 w&:h^u  
accounting statement 会计报表 E62VuX  
accounting system 会计制度;会计系统 ,7/un8:%c  
accounting transaction 会计事项;帐务交易 ?CL1^N%  
accounting treatment 会计处理 p B?a5jpA  
accounting year 会计年度 OkA-=M)RI:  
accretion 增值;添加 *%uv7G@%N  
accrual 应计项目;应累算数目 MeP U`M--  
accrual basis 应计制;权责发生制 Odw SNG  
accrual basis accounting 应计制会计;权责发生制会计 +<bq@.x  
accrue 应累算;应计 McH*J j  
accrued benefit 应累算利益 >,hJ5-9  
accrued charges 应计费用 XD%?'uUQ_  
accrued cumulative preference share dividend 应累算的累积优先股股息 HRx#}hN?+  
accrued expenses 应累算费用 ;#fB=[vl";  
accrued interest payable 应付利息;应计未付利息 nb0<.ICF%R  
accrued interest receivable 应收利息;应计未收利息 5g/^wKhKG  
accrued right 累算权益 K2:r7f  
accruing profit 应累算的利润 ]DC]=F.  
accumulated fiscal reserve 累积财政储备 rYN`u  
accumulated profit 累积利润;滚存溢利 k_O"bsI)  
accumulated reserve 累积储备 j(Q$frI  
accumulation of surplus income 累积收益盈余 90I)"vfW5  
acquired assets 既得资产 UY%@i  
acquisition 收购;购置;取得 a,&Kvh  
acquisition cost 购置成本 Qpf BM  
acquisition expenses 购置费用 U|U/B  
acquisition of 100% interest 收购全部股权 ): Q5u6  
acquisition of control 取得控制权 .9 nsW?  
acquisition of fixed assets 购置固定资产 &~||<0m  
acquisition of shell “买壳” >fs-_>1d  
acquisition price 收购价 v`beql  
act of God 天灾 t$Irr*  
acting partner 执事合伙人 A[+op'>k  
active market 买卖活跃的市场;交投畅旺的市场;旺市 fVR ~PG0  
active partner 积极参与的合伙人 T']*h8  
active trading 交投活跃 z13"S(5D~  
actual circulation 实际流通 *;"^b\f5_  
actual cost 实际成本 K"-N:OV  
actual expenditure 实际开支;实际支出 ,u~\$ Az6  
actual income 实际入息;实际收入;实际收益 9n8;eE08  
actual market 现货市场 Qyd3e O_  
actual price 现货价;实际价格 1`2lTkg  
actual profit 实际利润 s#* mn  
actual quotation 实盘;实际价位;实际报价 U@Aq@d+n  
actual year basis 按实际年度计算 :GL|:  
actuals 实货 H,3$TNX y  
actuarial investigation 精算调查 @J" }~Y  
actuarial principle 精算原则 F<IqKgGzH  
actuarial report 精算师报告 bmT  J  
Actuarial Society of Hong Kong 香港精算学会 -6t# ?Dkc'  
actuarial valuation 精算师估值 IFpmf0;^  
actuary 精算师 +H ="5uO<  
ad referendum agreement 暂定协议;有待覆核的协定 5bZ`YO  
ad valorem duty 从价税;按值征税 2px5>4<  
ad valorem duty system 从价税制 BLMcvK\9  
ad valorem fee 从价费 8hAI l  
ad valorem tariff 从价关税 OtQKDpJq  
additional allowance 额外免税额 [d dEt  
additional amount for unexpired risk 未过期风险的额外款额 ch : 428  
additional assessable profit 补加应评税利润 a-%^!pN\M  
additional assessment 补加评税 WNL3+  
additional commitment 额外承担 - *yj[?6  
additional commitment vote 额外承担拨款 5-]%D(y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 +[~\\X  
additional dependent parent allowance 供养父母额外免税额 6e~+@S  
additional provision 额外拨款 DC/CUKE.d  
additional stamp duty 附加印花税 Y6{p|F?&"  
additional tax 补加税罚款;补加税款 D-,sF8{ i  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \19XDqf8  
adjudged bankrupt 被裁定破产 _f34p:B%s  
adjudicated bankrupt 裁定破产人 Ii[rM/sG  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 VK`b'U &l"  
adjudication of bankruptcy 裁定破产;宣告破产 9=JU &/!  
adjudication of insolvency 裁定无力偿还债务 ]]`+aF0  
adjusted actual 经调整的实数;调整后的实数 F1%' zsv  
adjusted current assets 经调整的流动资产;调整后的流动资产 -,4_ &V  
adjusted figure 经调整的数字;调整后的数额 I;mtyS  
adjusted liabilities 经调整的负债;调整后的负债 typ*.j[q  
adjusted loss 经调整的亏损;调整后的亏损 oMMU5sm  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 |: nuT$(  
adjusted profit 经调整的利润;调整后的利润 zlFl{t  
adjusted surplus 经调整的盈余额;调整后的盈余额 WtlIrdc  
adjusted value 经调整的价值;调整后的价值 G.oaDGy  
adjustment 调整;修订;理算〔保险〕 IOmIkx&`GP  
adjustment centre 调剂中心 Yn I   
adjustment lag 调整过程的时间差距;调整时差 ?TzN?\   
adjustment mechanism 调整机制 Y1 -cz:  
adjustment of loss 亏损调整 0!(Ii@m=N  
adjustment process 调整过程;调整程序 gNZ^TeT  
adjustment range 调整幅度 1p8E!c{}j  
administered exchange rate 受管制汇率 %FF  S&vd  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 5#2vSq!H  
administration expenses 行政费用 w"l8M0$m  
administration fee 手续费;行政费 spe9^.SI  
administration in bankruptcy 破产管理 <D4)gRRo  
administration order 遗产管理令 +Z{ 4OJK  
administrator 管理人;遗产管理人 3q1O:b^eo  
administrator of the estate 遗产管理人 J-\b?R a  
admission of debt 债项承认书 7rhpIP2n  
admission of proof 接纳债权证明 I=3q#^}[  
advance 放贷款项;垫付款项;预支款项;预付款项 1 1p\ z  
advance account 暂支帐目;预付款帐户 `_v-Y`Z  
advance compensation 预付补偿金 S?8q.59  
advance from shareholder 股东垫款 H!45w;,I  
advance pending reimbursement 预支以待日后付还 ,#"AWQ  
advanced economy 先进经济体系 JBWiTUk  
advancement 预付;预付财产 ZFdQ Z=.'  
advances warrant 垫款令 gV`:eNo*  
advancing 贷出 VVe>}  
adverse balance 逆差 F;~ #\ X  
adverse exchange 逆汇 k)4|%  
advertisement addressed to shareholders 在报章刊登的致股东通告 *dKA/.g  
advice for collection 托收通知书 }xdI{E1 q)  
advice of drawing 提款通知书;汇票通知书 X=.+XP]  
advice of payment 付款通知 }"cb^3  
Advisory Committee [Securities and Futures Commission] C ]r$   
谘询委员会〔证券及期货事务监察委员会〕 <MfB;M  
Advisory Committee on Diversification 经济多元化谘询委员会 B8TI 5mZ4  
affidavit 誓章;遗产申报誓章 q2hZ1o  
affidavit of no receipt 述明无收款的誓章 :+R ||q i  
affiliate 联号;联营公司;附属公司 b1 KiO2 E  
affiliated company 附属公司;联号;联营公司 }wv$ #H[  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X He=  
affordability 负担能力 <B`=oO%o  
African Development Bank [AfDB] 非洲开发银行 dmF<J>[  
after-acquired property 事后取得的财产 c/x(v=LW  
after-hours dealing 市后交易 $[|8bE  
after-tax profit 税后盈利;税后利润;税后溢利 "0/OpT7h7  
agency agreement 代理协议 n1cAI|ZE  
agency expenses 代理机构的开支 y'zEaL&SI@  
agency fee 代理费 atN`w=6A`  
Agency Law 《代理法》 Nq9(O#}  
agent 代理人;承销人 N[42al  
agent of company 公司代理人 I O6i  
agent's fee 代理人费;经纪费 s*!2oj  
aggregate 总计;总数;总体数字 jf$t  
aggregate amount 总款额;总额 ".@SQgyb0  
aggregate assets and liabilities 总体资产与负债 e3Lf'+G\  
aggregate at constant price 按固定价格计算的总体数字 &Owt:R)9~  
aggregate demand 总需求 5T;_k'qe  
aggregate gross position 总持仓量 T+~~w'v0  
aggregate limit 总限额 0[hl&7 Ab@  
aggregate of salaries tax 合计薪俸税 S`*al<m  
aggregate performance 总体表现;总体业绩 'Lm.`U  
aggregate supply 总体供应 $9l3 DJ  
aggregate surplus 总盈余 F1,pAtA  
aggregate total 整体总额  NOQgkN  
aggregate value 总值;合计价值 p@Qzg /X  
aggregated basis 合计基准 aFC3yMKXh  
aggregated net chargeable income 合计应课税入息实额 rgP$\xn-  
aggregation 合并计算;合计;总和 h]zx7zt-  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?]7ITF  
aggregation of property 财产的总和  6f{c  
agio 差价;贴水 [6-l6W  
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》 +ATN2 o  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment wZOO#&X#r  
《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》 g^]Q*EBa  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment \]r{73C  
《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》 |MBnRR  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (Hn,}(3S  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 h{h=',o1  
agreement for a settlement 授产协议 Cu`ZgK LQ  
agreement for assignment 转让协议 c~tkY!c  
agreement for sale 售卖协议;买卖协议 VyI%^S ]sS  
agreement for sale and purchase 买卖协议 kQH!`-n:T  
agreement for the payment of interest 支付利息协议 F*NIs:3;  
agreement for the repayment of money 还款协议 Dgkt-:S/T|  
agreement of reinsurance 再保险协议 t>25IJG  
Agricultural Bank of China 中国农业银行 Sqb#U{E  
air passenger departure tax 飞机乘客离境税 vfo[<"  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ]Wy V bIu  
airport tax 机场税 r1=Zoxc=w  
alcohol duty 酒精税 jf%Ydr}`  
alienation 让与;让渡;转让 HQE#O4  
alimony 生活费;赡养费 AOfQqGf  
All Ordinaries Index [AOI] 所有普通股指数 o%|1D'f^  
all risks 全险;综合险 -(59F  
All Sales Record for Stock Market 《股票市场成交报告》 "qDEI}  
Allied Capital Resources Limited 新联财务有限公司 =_wgKXBFa  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 M P3E]T~:  
allocation letter 拨款信件 d>aZpJ[.  
allocation of fund 分配款项;预留款项 oZ8SEC "]  
allocation of profit 利润分配;溢利分配 Z>D7C?v:(  
allocation warrant 拨款令 Al` ;SWN  
allotment 分配;配股 #h&?wE>  
allotment notice 股份配售通知;配股通知 `QkzWy~V3  
allotment of shares 股份分配 T&S< 0  
allowable 可获宽免;免税的 aI\VqOt]  
allowable business loss 可扣除的营业亏损  c\x?k<=  
allowable expenses 可扣税的支出 I@z{G r  
allowance 免税额;津贴;备抵;准备金 kNjbpCE\!  
allowance for debts 债项的免税额 ]c5Shj5|p  
allowance for depreciation by wear and tear 耗损折旧免税额 HK-?<$Yc  
allowance for funeral expenses 殡殓费的免税额 uj]GBo=  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 7v?Ygtv  
allowance for repairs and outgoings 修葺及支出方面的免税额 GV2}K <s  
allowance to debtor 给债务人的津贴 PCU6E9~t2  
alteration of capital 资本更改 \fKv+  
alternate trustee 候补受托人 BPPhVE  
amalgamation 合并 RM`8P5i]sF  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 eIEcj<f  
ambit of charges 征税范围;收费范围 U{R*WB b  
amended valuation 经修订的估值 y=&)sq  
American Commodities Exchange 美国商品交易所 k9bU<  
American Express Bank Limited 美国运通银行 >a0;|;hp  
American Stock Exchange 美国证券交易所 MdyH/.Te  
amortization 摊销 gz88$BT  
amount due from banks 存放银行同业的款项 I|PiZ1]2 Y  
amount due from banks abroad 存放海外银行同业的款项 yy>4`_  
amount due from holding companies 控股公司欠款 6F<L4*4U  
amount due from local banks 存放本港银行同业的款项 NH?s  
amount due to banks 银行同业的存款 XkNi 'GJf  
amount due to banks abroad 海外银行同业的存款 7O{\^Jz1  
amount due to holding companies 控股公司存款 zJV4)  
amount due to local banks 本港银行同业的存款 xCQ<G{;C  
amount due to outport banks 外埠银行同业的存款 L,l+1`Jz  
amount for note issue 发行纸币的款额 %] Bb;0G  
amount of bond 担保契据的款额 EU\1EBT^  
amount of consideration 代价款额 @4Y>)wn&;  
amount of contribution 供款数额 ? &1?uc  
amount of indebtedness 负债款额 sF|lhLi  
amount of principal of the loan 贷款本金额 C :e 'wmA  
amount of rates chargeable 应征差饷数额 7i'vAOnw^  
amount of share capital 股本额 =B/^c>w2  
amount of sums assured 承保款额 m\VJ=  
amount of variation 变动幅度 9sRP8Nj|  
amount of vote 拨款数额 bEy%S "\<  
amount payable 应付款额 crmnh4-  
amount receivable 应收款额 SC!IQ80H#D  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ~svu0[Vx  
analysis 分析 aN7u j  
ancillary risk 附属风险 NeWssSje  
annual account 周年帐目;周年帐目报表;年度决算;年结 q=EQDHmh  
annual accounting date 年结日期 /bw-*  
annual allowance 每年免税额;年积金;年度津贴;年津 S-L6KA{  
annual balance 年度余额 't>Qj7vh0  
annual disposable income 每年可动用收入 iCc \p2p  
annual estimates 周年预算 *JDc1$H0  
annual fee 年费 %+'&$  
annual general meeting 周年大会 m4%m0"Z  
annual growth rate 年增率;每年增长率 WUxr@0  
annual long-term supplement 长期个案每年补助金 cJty4m-  
annual pensionable emolument 可供计算退休金的年薪 W6*(Y  
annual report 年报 A#p@`|H#B  
Annual Report on the Consumer Price Index 《消费物价指数年报》 8m 9G^s`[  
annual return 周年报表;周年申报表;每年报税表格 A 7sej  
Annual Return Rules 《周年报表规则》 ^yb_aCw  
annual review of consumer prices 每年消费物价回顾 iff U}ce  
annual roll-forward basis 逐年延展方式 rDSt ~ l  
annual salary 年薪 RJ-CWt [LG  
annual statement 年度报表;年度决算表 gVuN a)  
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 >,9t<p=Q  
annuitant 年金受益人 `C=p7 %  
annuity 年金 qH(2 0Z!  
annuity contract 年金合约 {UhZ\qe  
annuity on human life 人寿年金 2L\h+)  
antecedent debt 先前的债项 {vU '>pp  
ante-dated cheque 倒填日期支票 1ri#hm0x\  
anticipated expenditure 预期开支 &iSQ2a!l8b  
anticipated net profit 预期纯利 Wd%j;glG  
anticipated revenue 预期收入 h&Sl8$jVp  
anti-inflation measure 反通货膨胀措施 kz??""G7/  
anti-inflationary stance 反通货膨胀立场 bb<Vh2b>R  
apparent deficit 表面赤字 T<ua0;7  
apparent financial solvency 表面偿债能力 y"]> Rr  
apparent partner 表面合伙人 .K0BK)axO  
application for personal assessment 个人入息课税申请书 Z uE 0'9  
application of fund 资金应用 2ru6 bIb;  
application to release as liquidator and to destruct the books of accounts and documents kBT cN D|  
申请免除清盘人职务及毁灭帐簿与文件 j9qN!.~mM  
appointed actuary 委任精算师 b/G0EcRw+  
appointed auditor 委任核数师;委任审计师 9 V;m;sz  
appointed trustee 委任的受托人 ,iHt*SZ,*  
appointer 委任人 g>Z1ZK0;M  
apportioned pro rata 按比例分摊 XrvrN^'  
apportionment 分配;分摊 LD5'4,%-  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 <.AIV p  
apportionment formula 分摊方程式 4C2 D wj  
apportionment of estate duty 遗产税的分摊 WH/a#F  
appraisal 估价;评估 Ylf6-FbF  
appreciable growth 可观增长 D~ {)\;w^!  
appreciable impact 显着影响 %:/;R_  
appreciable increase 可观增长 !l&lb]V cz  
appreciation 增值;升值 ^a]i&o[c  
appreciation against other currencies 相对其他货币升值 E>[~"~x"pV  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 i0 R=P[  
appreciation tax 增值税 <9Chkb|B  
appropriation 拨款;拨用;拨付 EuAa  
appropriation account 拨款帐目 g5?Fo%W  
Appropriation Bill 拨款法案 u|Ai<2b$  
appropriation-in-aid system 补助拨款办法 }%}eyLm(  
approved assets 核准资产 gf!j|O;  
approved basket stock 认可一篮子证券 /2z 2a-!r  
approved budget 核准预算 E^qKkl  
approved charitable donation 认可慈善捐款 }Jc^p  
approved charitable institution 认可慈善机构 CUtk4;^y#  
approved currency 核准货币;认可货币 ?,!qh  
approved estimates 核准预算 O=mJ8W@  
approved estimates of expenditure 核准开支预算 :r6 bw  
approved overseas insurer 核准海外保险人 >,y QG+  
approved overseas trust company 核准海外信托公司 c[YC}@l%a  
approved pooled investment fund 核准汇集投资基金 t2E_y6  
approved provident fund scheme 认可公积金计划 c]O4l2nCL  
approved provision 核准拨款 Rbl(oj#  
approved redeemable share 核准可赎回股份 < /}[x2w?]  
approved regional stock 认可地区性证券 .h6h&[TEU  
approved retirement scheme 认可退休金计划 iGp@P=;m  
approved subordinated loan 核准附属贷款 FkS{Z s  
arbitrage 套戥;套汇;套利 B^OhL!*tI  
arbitrageur 套戥者;套汇者 fGxa~Unx  
arbitrary amount 临时款项 t]m#k%)  
arrangement 措施;安排;协定 \0:l9;^4  
arrears 欠款 F |GWYw'%  
arrears of pay 欠付薪酬 `aUA_"f  
arrears of revenue 逾期未收税款;逾期未收的帐项 @B[V'|  
articles of association 组织章程;组织细则;组织章程细则 L2:C6Sc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %URyGS]*  
ascertainment of profit 确定利润 2{%BQq>C  
"Asia Clear" “亚洲结算系统” LPXwfEHOm  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 9K&b1O@Aj  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 OU[Sm7B  
Asian Development Fund [ADF] 亚洲发展基金 xo*a9H?@  
Asian dollar bond 亚洲美元债券 'E@D  
Asian dollar market 亚洲美元市场 aR3W9  
Asian dollar rate 亚洲美元利率 0 8U:{LL  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 7+z%O3k'I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 .z9JoQ  
asked price 沽盘;喊价;索价;卖方报价 2qEy"DKu  
assessable income 应评税入息 K 4 >d  
assessable loss 应评税亏损 >97V2W  
assessable profit 应评税利润 Ms$kL'/  
assessable value 应评税值 J"z8olV  
assessed profit 估定利润 J4JKAv~3  
assessed value 经评估价值 Y`_6Ny="  
assessment 评税;评定;估价;评税单 p3-sEIw}Ru  
assessment number 评税编号;估价编号 EBn7waBS  
assessment of additional tax 补加税评税 -yC},tK  
assessment of performance 业绩评估;实绩评价 _qGkTiP  
Assessor 评税主任 6g!t1%Kb  
asset price bubbles 资产价格泡沫 d6Z;\f7[  
asset-backed securities 具资产保证的证券 ;Z8K3p  
assets accretion 资产增值 o|UZdGu  
assets and liabilities 资产与负债 Bkcs4 x  
assets betterment statement 资产递增表;资产改进表 8 /\rmf\  
assets lending 实物放款;有抵押贷款 3cs'Oz<w  
assets of the company passing on the death 死者去世时转移的公司资产 *l5/q\D  
assets pledged as security for liabilities 用作负债抵押的资产 rSa 3u*xB  
assets portfolio 资产投资组合 \ET7  
assets price 资产价格 _|#)tWy}  
assets quality 资产质素 Bt.WRRpAB  
assets realization 资产变现 $V@IRBm  
assets refinancing arrangement 资产再集资安排 DQE.;0ld  
assets securitization 资产证券化 -m-~  
assets situated outside Hong Kong 在香港以外地方的资产 {5RM)J1  
assets stripping 削减资产;拆卖资产 a|OX4  
assets value 资产值 1|Fukx<@J<  
assignee 承让人 (llg!1  
assignment 转让;转让书;转让契 H*!E*_  
assignment of interest 权益转让 3vMfms  
assignment of letters patent and trade mark 专利证书及商标转让 `?La  
assignment of property 物业转让;物业转让书 pV1~REk$&  
assignment right 转让权 9_&.G4%V  
assignor 转让人 QYg2'`(  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 x=9drKIw>  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 B>JRta;hj  
associate member 附属会员 iptzVr#b[  
associated body corporate 相联法人团体 Bf8 #&]O  
associated company 相联公司;联属公司 C7nLa@  
associated corporation 相联法团 UD .$C  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] b2ZKhS8  
公认会计师公会〔英国〕 V RT| OUq  
Association of Futures Exchange Brokers 香港期货经纪协会 g<tr |n  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 -l^u1z  
association of underwriters 承保人组织 \# #~Tq  
assumption of control 接管 3p")  
assurance 担保;保险;转易;转易书 0dXWy`Mn  
assurance of interest 权益的转易 XC~|{d  
at 19XX price 按一九XX年价格计算 A?Uyj  
at a discount 按赔价计算;按贴水价格计算;打折扣 7=}`"7i~  
at a premium 按溢价计算;按升水价格计算 Y68oBUd_E  
at call 通知付款;按通知 g"F vD_  
at constant market price 按固定市价计算 sN;xHTY  
at constant price 按固定价格计算 A5z5e# ,u  
at cost 按成本计算 P)Sw`^d  
at current market price 按当时市价计算;按现时市价计算 CGPPo;RjK  
at current price 按当时价格计算;按现时价格计算 Z?dz@d%C  
at factor cost 按要素成本计算;按生产要素成本计算 Kc0KCBd8];  
at money-of-the-day price 按付款当日价格计算 *Z<`TB)<X  
at or better 按指定或较佳价位〔买卖指令〕 pYH#Vh  
at par 按面值计算;平价 s_u@8e 6_  
at sight 见票即付 eR =P  
at the close 按收市盘 Hh,q)(Wo  
at the opening 按开市盘 V) C4 sG  
attestation 见证;见证条款 /u5MAl.<[  
at-the-money option 平价期权 m{;2!  
attorney 受权人;受托代表人 bF<FX_}!s!  
attornment 新拥有人承认书 7]62=p2R  
attributable profit 可归属利润 MoavA 3`  
attributable share value 可归属股份价值 3N[t2Y1r  
Auckland Stock Exchange 奥克兰证券交易所 r 1nl!  
auction 拍卖 5v6*.e'p  
auctioneer 拍卖商 ]haZT\  
audit 审计;核数 %?^IS&]Z  
Audit Commission 审计署 X`ee}C.D_  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Jzo|$W  
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〕 >2tYw,m  
audit review 帐目审查 !T!U@e=u  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;3'ta!.c  
audited account 审计帐目;经审计的帐目 JN,4#,  
audited annual account 经审计的周年帐目 ^cn%]X#.  
audited balance sheet 经审计的资产负债表 Il`35~a  
auditor 核数师;核数主任;审计师 =# <!s!  
auditor's certificate 核数师证明书;审计师证明书 Et}S*!IS  
auditor's report 核数师报告;审计师报告 Se{}OG)  
Aussie bond 澳元债券 /0A9d-Qd<  
austerity budget 紧缩预算 scT,yNV  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )w4i0Xw^C:  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~+ Mp+gE  
Australian Dollar [AUD] 澳元 -XRn%4EX?  
Australian Options Market 澳大利亚期权市场 j  Jt"=  
Australian Securities Commission 澳洲证券事务监察委员会 &s-iie$"@x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !:]CKbG  
Australian Stock Exchange 澳大利亚证券交易所 &@<Z7))  
Austrian Schilling [ATS] 奥地利先令 oSq?. *w<  
authentication 认证;鉴证 ark~#<SqAr  
authority to purchase 委托购买证;委购书 #rD0`[pz  
authorization 认可;核准;授权;授权书 JZ3CCf  
authorization by direction 指示授权 >g+yw1nC  
authorization by instruction 指令授权 m<}>'D T  
authorization by warrant 令状授权 }OL?k/w  
authorization of unit trust 单位信托的认可 0%&ZR=y(G  
authorized agent 指定代理人 B]iPixA6  
authorized capital 法定资本 '"qTmo!  
authorized clerk 出市员 (E[c-1s  
authorized dealer 认可交易商 ]Dec/Nnj  
authorized financial institution 认可财务机构 y(^t&tgjS  
authorized fund 认可基金 : 7>oFz  
authorized fund house 获授权的基金公司;认可基金公司 42]hX9E  
authorized institution 认可机构 jlXzfD T  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 H{hd1  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 zZp0g^;.?  
authorized insurer 获授权保险人;获认可承保人 Pu>jECcz  
authorized investment 特准投资项目 +Np[m$Z *  
authorized person 获授权人 MkLXMwuQ&  
authorized representative 获授权代表 kD;1+lNz  
authorized share capital 法定股本 M~+}ss  
automated quotation system 自动报价系统 xP/?E  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] VW&EdrR,S  
自动交易系统〔香港期货交易所有限公司〕 )cP &c=  
automatic adjustment mechanism 自动调整机制  S1$lNB  
automatic adjustment system 自动调整系统 e<A6= }  
Automatic Clearing House 自动票据交换所 8L1 vt Yz  
automatic exchange rates accumulation system 自动化汇率累集系统 Ec'Hlsgh&T  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 X(_xOU)V  
automatic teller machine [ATM] 自动柜员机 O2{~Q{p  
autopay 自动转帐  ddK\q!0  
available assets 可用资产 iq1HA.X(  
available fiscal reserve 现存财政储备 .bYZkO:oy  
available profit 可用利润 &X3G;x2;  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 RD6n1Wb(@  
average 平均;平均数;海损 G`D rY;  
average basic salary 平均基本薪金 yM}~]aQ y  
average consumer expenditure 平均消费开支;一般消费开支 u1 Z;n  
average cost 平均成本 r+:]lO  
average cost of land production 增辟土地平均成本 = -bGH   
average daily turnover 平均每日成交额 76::X:76  
average daily wage rate 平均每日工资率 WwUhwY1o!L  
average expenditure pattern 平均开支模式 a_Sp}s<J  
average growth rate 平均增长率 epN!+(v  
average net fixed assets 固定资产平均净值 |VX )S!  
average of relatives 相对价格平均数 [x%[N)U3  
average price 平均价格 =y^`yv 3  
average propensity to consume 平均消费倾向;一般消费倾向 \qf0=CPw8  
average propensity to save 平均储蓄倾向;一般储蓄倾向 t| PQ4g<  
average rate 平均率 ~7=eHU.@  
average revenue 平均收入;平均收益 yE&WGpT  
average stock 平均库存;平均存货 -.@dA'j[  
average yearly rent 平均年租 /PZx['g  
avoidance of double taxation 避免双重课税 }]#&U/z  
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 f@@7?5fW  
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