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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:  ${A5-  
A share A股;甲类股份 BA~a?"HS  
abatement of tax 减税;减扣免税额 g".d"d{  
ABN AMRO Bank N.V. 荷兰银行 :V&N\>Wo  
above-the-line expenditure 线上项目支出;经常预算支出 [D*J[?yt  
above-the-line receipt 线上项目收入;经常预算收入 uL2"StW  
ABSA Asia Limited 南非联合亚洲有限公司 1*C:h g@  
absolute change 绝对数值变更 8q]J;T  
absolute expenditure 实际开支 Q0pC4WJ`  
absolute guideline figure 绝对准则数字 ?TvQ"Y}k  
absolute interest 绝对权益 cZNi~  
absolute order of discharge 绝对破产解除令 1a7!4)\  
absolute profit margin 绝对利润幅度 AddGB^7yl  
absolute value 实值;绝对值 :y=!{J<  
absolutely vested interest 绝对既得权益 k_,MoDz  
absorbed cost 已吸收成本;已分摊成本 L8K0^~Mk  
absorption 吸收;分摊;合并 4` '8fe/"  
absorption rate 吸收率;摊配率;分摊率 [8,PO  
ACB Finance Limited 亚洲商业财务有限公司 O0@w(L-  
acceptable form of reciprocity 合理的互惠条件 'M~BE\  
acceptable rate 适当利率;适当汇率 Ze-MAt  
acceptance agreement 承兑协议 NJn&>/vM  
acceptance for honour 参加承兑 aQ(`6DQv  
acceptor 承兑人;接受人;受票人 7cIC&(h5  
acceptor for honour 参加承兑人 i LF^%!:X%  
accident insurance 意外保险  uY.=4l  
Accident Insurance Association of Hong Kong 香港意外保险公会 v#RW{kI  
accident insurance scheme 意外保险计划 cqeR<len  
accident year basis 意外年度基准 /SnynZ.q  
accommodation 通融;贷款 mgy"|\]  
accommodation bill 通融票据;空头票据 R;H?gE^m-  
accommodation party 汇票代发人 1a<]$tZk  
account balance 帐户余额;帐户结余 J__;.rnk  
account book 帐簿 ykxbX  
account collected in advance 预收款项 ,VPbUo@  
account current book 往来帐簿 +p13xc?#j  
account of after-acquired property 事后取得的财产报告 - G8c5b[  
account of defaulter 拖欠帐目 ,`;jvY~Ec  
account payable 应付帐款 ./#e1m?.  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 'dkXYtKCB  
account receivable 应收帐款 uA~YRKer  
account receivable report 应收帐款报表 y)6,0K {k  
account statement 结单;帐单;会计财务报表 "kX`FaAhY  
account title 帐户名称;会计科目 G7 1U7  
accountant's report 会计师报告 sa_R$ /H  
Accountant's Report Rules 会计师报告规则 u FMIY(vB  
accounting and auditing procedure 会计与审计程序;会计与核数程序 DC&A1I&  
Accounting Arrangements 《会计安排》 UQ5BH%EPb  
accounting basis 会计基础 C1V# ?03eI  
accounting by Official Receiver 破产管理署署长呈交的帐目 !tI=`Ml[  
Accounting Circular 《会计通告》 tC2N >C[N  
accounting class 会计类别 8O;Vl  
accounting date 记帐日期;会计结算日期 0eFb?Z0]  
accounting for money 款项核算 GP* +  
Accounting Officer 会计主任 1 ojhh7<  
accounting period 会计报告期;会计期 9u?(^(.  
accounting policy 会计政策;会计方针 L59bu/LfL  
accounting practice 会计惯例 HeCcF+  
accounting principle 会计准则 XdcG0D^  
accounting record 会计记录 9ftN8Svw  
accounting report 会计报告 h}avX*Lx_  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 -&imjy<  
Accounting Society of China 中国会计学会 F<5nGx cC  
accounting statement 会计报表 " 9qp "%  
accounting system 会计制度;会计系统 9SY(EL  
accounting transaction 会计事项;帐务交易  JX{KYU  
accounting treatment 会计处理 .8]Y-  
accounting year 会计年度 i|%5  
accretion 增值;添加 Kh)F yV  
accrual 应计项目;应累算数目 BBvZeG $Y  
accrual basis 应计制;权责发生制 6)ycmu;!$  
accrual basis accounting 应计制会计;权责发生制会计 N0Gf0i>  
accrue 应累算;应计 Uan,H1a   
accrued benefit 应累算利益 Yj3P 7k$c  
accrued charges 应计费用 Te;gVG*  
accrued cumulative preference share dividend 应累算的累积优先股股息 :lK4 db  
accrued expenses 应累算费用 ymtd>P"  
accrued interest payable 应付利息;应计未付利息 :7\9xH  
accrued interest receivable 应收利息;应计未收利息 h4Ia>^@  
accrued right 累算权益 B20_ig:  
accruing profit 应累算的利润 PPa^o8jd  
accumulated fiscal reserve 累积财政储备 +e'X;  
accumulated profit 累积利润;滚存溢利 7IW> >RBF  
accumulated reserve 累积储备 I_?He'=0oU  
accumulation of surplus income 累积收益盈余 a\pi(9R  
acquired assets 既得资产 pW{8R^vKm  
acquisition 收购;购置;取得 /&h+t^l_Qj  
acquisition cost 购置成本 "V 3}t4  
acquisition expenses 购置费用 .B>B`q;B  
acquisition of 100% interest 收购全部股权 %,|ztH/ Q  
acquisition of control 取得控制权 L~dC(J)@ZI  
acquisition of fixed assets 购置固定资产 YdI0E   
acquisition of shell “买壳” vBNZ<L\|a  
acquisition price 收购价 OC_M4{9/  
act of God 天灾 J3G7zu8  
acting partner 执事合伙人 :mpiAs<%U"  
active market 买卖活跃的市场;交投畅旺的市场;旺市 =OYQM<q  
active partner 积极参与的合伙人 W/r^ugDV  
active trading 交投活跃 t[EfOQ  
actual circulation 实际流通 Y X*0?S  
actual cost 实际成本 4 \p -TPM  
actual expenditure 实际开支;实际支出 dv7<AJ  
actual income 实际入息;实际收入;实际收益 m"4B!S&Fc(  
actual market 现货市场 Pdw#o^Iq^  
actual price 现货价;实际价格 4<.O+hS  
actual profit 实际利润 r~8;kcu7  
actual quotation 实盘;实际价位;实际报价 Uki9/QiX>  
actual year basis 按实际年度计算 8Bpip  
actuals 实货 .^[_ V  
actuarial investigation 精算调查 .$ Bwb/a  
actuarial principle 精算原则 tWY2o3j  
actuarial report 精算师报告 o9Sn*p-.  
Actuarial Society of Hong Kong 香港精算学会 1zjaR4Tf  
actuarial valuation 精算师估值 ioV_oR9I  
actuary 精算师 <C<`J{X0  
ad referendum agreement 暂定协议;有待覆核的协定 iq6a|XGi  
ad valorem duty 从价税;按值征税 6z?gg3GV  
ad valorem duty system 从价税制 ~O: U|&  
ad valorem fee 从价费 |)o#|Qo  
ad valorem tariff 从价关税 EvE,Dm?h  
additional allowance 额外免税额 W J+> e+  
additional amount for unexpired risk 未过期风险的额外款额 Rg* J}  
additional assessable profit 补加应评税利润 f-g1[!"F  
additional assessment 补加评税 X \f[  
additional commitment 额外承担 @u) 'yS  
additional commitment vote 额外承担拨款 EfiU$ 8y  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 iePf ]O*  
additional dependent parent allowance 供养父母额外免税额 nxaT.uFd1  
additional provision 额外拨款 Ftv8@l  
additional stamp duty 附加印花税 )NT5yF,m  
additional tax 补加税罚款;补加税款 R8&|+ya  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 E=u/tpj  
adjudged bankrupt 被裁定破产 ip``v0Nf  
adjudicated bankrupt 裁定破产人 0 mexF@  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 }Qrab#v  
adjudication of bankruptcy 裁定破产;宣告破产 W f@t4(i  
adjudication of insolvency 裁定无力偿还债务 {8@\Ij  
adjusted actual 经调整的实数;调整后的实数 )%Ru#}1X6  
adjusted current assets 经调整的流动资产;调整后的流动资产 q0O&UE)6Y  
adjusted figure 经调整的数字;调整后的数额 'r+PH*Mr  
adjusted liabilities 经调整的负债;调整后的负债 |dmh  
adjusted loss 经调整的亏损;调整后的亏损 XM~~y~j  
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 jm3G?Vnq  
adjusted profit 经调整的利润;调整后的利润 R1ktj  
adjusted surplus 经调整的盈余额;调整后的盈余额 fS A)G$b]  
adjusted value 经调整的价值;调整后的价值 nl1-kB)$e|  
adjustment 调整;修订;理算〔保险〕 /#S>sOg2xq  
adjustment centre 调剂中心 PlCc8Zy  
adjustment lag 调整过程的时间差距;调整时差 ~`eHHgX  
adjustment mechanism 调整机制 :b/jNHJU  
adjustment of loss 亏损调整 ~xyw>m+o.  
adjustment process 调整过程;调整程序  k0H#:c}  
adjustment range 调整幅度 z.)p P'CJo  
administered exchange rate 受管制汇率 P<;7j?  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 o a<q/  
administration expenses 行政费用 "T6#  
administration fee 手续费;行政费 D59T?B|BdD  
administration in bankruptcy 破产管理 Zk? =  
administration order 遗产管理令 QH@>icAb  
administrator 管理人;遗产管理人 .px:e)iW  
administrator of the estate 遗产管理人 cA;js;x@  
admission of debt 债项承认书 uDuF#3 +"  
admission of proof 接纳债权证明 1u}nm;3  
advance 放贷款项;垫付款项;预支款项;预付款项 ^_>!B)  
advance account 暂支帐目;预付款帐户 orIQ~pF#  
advance compensation 预付补偿金 Sm|(  
advance from shareholder 股东垫款 m)&znLA  
advance pending reimbursement 预支以待日后付还 SEF6B45}1  
advanced economy 先进经济体系 `UzVS>]l[+  
advancement 预付;预付财产 =P^wh  
advances warrant 垫款令 5bX6#5uP1  
advancing 贷出 ii4B?E  
adverse balance 逆差 Mkv|TyC  
adverse exchange 逆汇 X-JV'KE}^z  
advertisement addressed to shareholders 在报章刊登的致股东通告 w1|Hy2D`0  
advice for collection 托收通知书 MZv\ C  
advice of drawing 提款通知书;汇票通知书 |M5-5)  
advice of payment 付款通知  Mm= Mz  
Advisory Committee [Securities and Futures Commission] {3edTu  
谘询委员会〔证券及期货事务监察委员会〕 )\ 0F7Z  
Advisory Committee on Diversification 经济多元化谘询委员会 c[cAUsk i  
affidavit 誓章;遗产申报誓章 6)*xU|fU  
affidavit of no receipt 述明无收款的誓章 $=aI "(3&  
affiliate 联号;联营公司;附属公司 SR7j\1a/2A  
affiliated company 附属公司;联号;联营公司 or?%-)  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 X K>&$<5{  
affordability 负担能力 t\R; < x  
African Development Bank [AfDB] 非洲开发银行 RiFw?Q+  
after-acquired property 事后取得的财产 ..KwTf  
after-hours dealing 市后交易 k#)Ad*t  
after-tax profit 税后盈利;税后利润;税后溢利 t})$lM  
agency agreement 代理协议 'BqZOZw  
agency expenses 代理机构的开支 p1O6+hRio  
agency fee 代理费 q<{NO/Mm  
Agency Law 《代理法》 O`W%Tr  
agent 代理人;承销人 H[Weu  
agent of company 公司代理人 g-)mav  
agent's fee 代理人费;经纪费 cT'w=  
aggregate 总计;总数;总体数字 GJQc!cqk  
aggregate amount 总款额;总额 Yx)o:#2  
aggregate assets and liabilities 总体资产与负债 ;vp\YIeX1  
aggregate at constant price 按固定价格计算的总体数字 SUdm 0y  
aggregate demand 总需求 >Da~Q WW|  
aggregate gross position 总持仓量 XutF"9u  
aggregate limit 总限额 w|Aqqe  
aggregate of salaries tax 合计薪俸税 Ruaur]  
aggregate performance 总体表现;总体业绩 RR|\- 8;  
aggregate supply 总体供应 rT7^-B*  
aggregate surplus 总盈余 Un@\kAY  
aggregate total 整体总额 qfL-r,XS`F  
aggregate value 总值;合计价值 d*]Ew=^L  
aggregated basis 合计基准 pyB~M9Bp/  
aggregated net chargeable income 合计应课税入息实额 pGWA\}'  
aggregation 合并计算;合计;总和 N{joXHCu  
aggregation of incomes of husband and wife 夫妇入息合并计算 .;I29yk\XS  
aggregation of property 财产的总和 ;;&F1@3tBa  
agio 差价;贴水 ]]uHM}l  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 l";'6;g  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment L-h$Z0]_F  
《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》  <!'M} s  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment x:z0EYL  
《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》 WjMRH+  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment t#b0H)  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 HFtf  
agreement for a settlement 授产协议 )pgrl  
agreement for assignment 转让协议 >-cfZ9{!  
agreement for sale 售卖协议;买卖协议 f~M8A.  
agreement for sale and purchase 买卖协议  '3 ,\@4  
agreement for the payment of interest 支付利息协议 0Xl%uF+w  
agreement for the repayment of money 还款协议 \cySWP[  
agreement of reinsurance 再保险协议 'fW#7W  
Agricultural Bank of China 中国农业银行 Ka-p& Uv1<  
air passenger departure tax 飞机乘客离境税 ;4~U,+Av  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |:q/Dt@  
airport tax 机场税 r6.N4eW.L  
alcohol duty 酒精税 _PXdzeI.  
alienation 让与;让渡;转让 3C^1f rF  
alimony 生活费;赡养费 ~!:0iFE&H  
All Ordinaries Index [AOI] 所有普通股指数 \ L]|-f(4  
all risks 全险;综合险 vK$^y^  
All Sales Record for Stock Market 《股票市场成交报告》 2V gP  
Allied Capital Resources Limited 新联财务有限公司 j F5Blc  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Y& {|Sw7?  
allocation letter 拨款信件 ,E*R,'w   
allocation of fund 分配款项;预留款项 tJD] (F  
allocation of profit 利润分配;溢利分配 1Ix3i9  
allocation warrant 拨款令 }vh Za p^  
allotment 分配;配股 k3hkk:W  
allotment notice 股份配售通知;配股通知 9K"JYJ q2  
allotment of shares 股份分配 > J>V% 7  
allowable 可获宽免;免税的 }KB[B  
allowable business loss 可扣除的营业亏损 Zk`#VH  
allowable expenses 可扣税的支出 X"*^l_9-v  
allowance 免税额;津贴;备抵;准备金 8<&EvOk  
allowance for debts 债项的免税额 2[R$RpA_  
allowance for depreciation by wear and tear 耗损折旧免税额 SgM.B  
allowance for funeral expenses 殡殓费的免税额 F:T GsV#  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >- Bg%J9  
allowance for repairs and outgoings 修葺及支出方面的免税额 5M){!8"S)#  
allowance to debtor 给债务人的津贴 NoDZ5Z  
alteration of capital 资本更改 0!#; j{JQ  
alternate trustee 候补受托人 >S#ul?  
amalgamation 合并  tFh|V pB  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 f`P9ku#j}  
ambit of charges 征税范围;收费范围 Qi=*1QAkr  
amended valuation 经修订的估值 i$Z#9M9  
American Commodities Exchange 美国商品交易所 W |UtY`1  
American Express Bank Limited 美国运通银行 D<):ZfUbI  
American Stock Exchange 美国证券交易所 shFc[A,r}  
amortization 摊销 <d7xt* 4  
amount due from banks 存放银行同业的款项 :7b-$fm  
amount due from banks abroad 存放海外银行同业的款项 ;#QhQx  
amount due from holding companies 控股公司欠款 &O1v,$}'  
amount due from local banks 存放本港银行同业的款项 (FVX57  
amount due to banks 银行同业的存款 ,=By$.rr'  
amount due to banks abroad 海外银行同业的存款 T@ 48qg  
amount due to holding companies 控股公司存款 q)I|2~Q c^  
amount due to local banks 本港银行同业的存款 hnxc`VX>g  
amount due to outport banks 外埠银行同业的存款 A"l{?;~  
amount for note issue 发行纸币的款额 "yh Pm  
amount of bond 担保契据的款额 ~"dhu]^  
amount of consideration 代价款额  ?J&)W,~  
amount of contribution 供款数额 RQ' H!(K  
amount of indebtedness 负债款额 J=}F2C   
amount of principal of the loan 贷款本金额 {d!Y3+I%G  
amount of rates chargeable 应征差饷数额 IgX4.]W5  
amount of share capital 股本额 At9X]t  
amount of sums assured 承保款额 bLS&H[f K  
amount of variation 变动幅度 Wmz`&nsn[  
amount of vote 拨款数额 Fdt}..H%  
amount payable 应付款额 =>LZm+P  
amount receivable 应收款额 %+tV/7|F  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ME+em1ZH  
analysis 分析 S+I^!gT  
ancillary risk 附属风险 S@}4-\  
annual account 周年帐目;周年帐目报表;年度决算;年结  *4yN3y  
annual accounting date 年结日期 2$0)?ZC?=  
annual allowance 每年免税额;年积金;年度津贴;年津 }Ik1bkK  
annual balance 年度余额 8LrK94  
annual disposable income 每年可动用收入 i0Pn Z J  
annual estimates 周年预算 7 .+al)hl  
annual fee 年费 v59nw]'  
annual general meeting 周年大会 .W.;~`EW  
annual growth rate 年增率;每年增长率 Sb"2Im>  
annual long-term supplement 长期个案每年补助金 &Ocu#Cb  
annual pensionable emolument 可供计算退休金的年薪 ]Yz'8uts  
annual report 年报 bkv/I{C>?  
Annual Report on the Consumer Price Index 《消费物价指数年报》 \ TL82H@D  
annual return 周年报表;周年申报表;每年报税表格 k0ItG?Cv  
Annual Return Rules 《周年报表规则》 1f//wk|  
annual review of consumer prices 每年消费物价回顾 8wFn}lw&  
annual roll-forward basis 逐年延展方式 P6Xp<^%E  
annual salary 年薪 fl uGf  
annual statement 年度报表;年度决算表 +/cgw,  
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 Gp|JU Fo  
annuitant 年金受益人 &]NZvqdj.]  
annuity 年金 uMiyq<  
annuity contract 年金合约 A3yi?y{[*  
annuity on human life 人寿年金 p\D >z("  
antecedent debt 先前的债项 V SAafux  
ante-dated cheque 倒填日期支票 =vEkMJ Os  
anticipated expenditure 预期开支 3M N  
anticipated net profit 预期纯利 8hB.fau  
anticipated revenue 预期收入 80&D""  
anti-inflation measure 反通货膨胀措施 nVOqn\m-  
anti-inflationary stance 反通货膨胀立场 v33T @  
apparent deficit 表面赤字 J(9=T<%T  
apparent financial solvency 表面偿债能力 o# {#r@,i  
apparent partner 表面合伙人 kL;t8{n  
application for personal assessment 个人入息课税申请书 ]w22@s  
application of fund 资金应用 CeW7Ym  
application to release as liquidator and to destruct the books of accounts and documents p":zrf'(6  
申请免除清盘人职务及毁灭帐簿与文件 ^H=o3#P~L  
appointed actuary 委任精算师 s[V `e2O  
appointed auditor 委任核数师;委任审计师 l,y^HTc}7/  
appointed trustee 委任的受托人 x0G>ktWq<  
appointer 委任人 JlIS0hnv  
apportioned pro rata 按比例分摊 VGJDqm!  
apportionment 分配;分摊 _rjBc ;a  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 %b<%w    
apportionment formula 分摊方程式 Zi1YZxF`Y  
apportionment of estate duty 遗产税的分摊 !5.v'K'  
appraisal 估价;评估 ;=p;v .l  
appreciable growth 可观增长 uUS)#qM |  
appreciable impact 显着影响 <}2A=~ _  
appreciable increase 可观增长 \+]O*Bm&`8  
appreciation 增值;升值 CWMlZ VG  
appreciation against other currencies 相对其他货币升值 z7q%,yw3N  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 8IOj[&%0  
appreciation tax 增值税 `7_n}8NVC  
appropriation 拨款;拨用;拨付 sT1j F3  
appropriation account 拨款帐目 "m>};.lj  
Appropriation Bill 拨款法案 Sf/W9Jw  
appropriation-in-aid system 补助拨款办法 rC rr"O#j  
approved assets 核准资产 Ar5JP_M`E  
approved basket stock 认可一篮子证券 *a4 b  
approved budget 核准预算 :SeLkQC  
approved charitable donation 认可慈善捐款 V8v,jS$l4  
approved charitable institution 认可慈善机构 Wa/geQE1<  
approved currency 核准货币;认可货币 mxhW|}_-j  
approved estimates 核准预算 OfLM  
approved estimates of expenditure 核准开支预算 8;.` {'r  
approved overseas insurer 核准海外保险人 P:a*t[+  
approved overseas trust company 核准海外信托公司 Te}IMi:  
approved pooled investment fund 核准汇集投资基金 hDb HSZ  
approved provident fund scheme 认可公积金计划 ,O9`X6rh'  
approved provision 核准拨款 buc*rtHfA  
approved redeemable share 核准可赎回股份 |wJ),h8/  
approved regional stock 认可地区性证券 i ~P91  
approved retirement scheme 认可退休金计划 cJV!> 0ua  
approved subordinated loan 核准附属贷款 ,whM22Af~{  
arbitrage 套戥;套汇;套利 qAvvXs=5  
arbitrageur 套戥者;套汇者 2w7@u/OC'  
arbitrary amount 临时款项 9BurjG1k?  
arrangement 措施;安排;协定 KM@`YV_"g  
arrears 欠款 %\_h7:  
arrears of pay 欠付薪酬 gyg|Tno  
arrears of revenue 逾期未收税款;逾期未收的帐项 cuNq9y;[  
articles of association 组织章程;组织细则;组织章程细则 >rRjm+vg  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )#mW7m9M#  
ascertainment of profit 确定利润 !$XO U'n  
"Asia Clear" “亚洲结算系统” G`WzJS*}v  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 #nDL  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 5Wl,J _<F  
Asian Development Fund [ADF] 亚洲发展基金 2}@*Ki7  
Asian dollar bond 亚洲美元债券 KK .cDAR  
Asian dollar market 亚洲美元市场 s9kTuhoK  
Asian dollar rate 亚洲美元利率 wEv*1y4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 rl41# 6  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 z22N7W=7  
asked price 沽盘;喊价;索价;卖方报价 P^n{Y~P=Q  
assessable income 应评税入息 |:/ @t  
assessable loss 应评税亏损 9XY|V<}  
assessable profit 应评税利润 "$4hv6 s  
assessable value 应评税值 GdL4|xv  
assessed profit 估定利润 B~e7w 4  
assessed value 经评估价值 U(8I+xZ  
assessment 评税;评定;估价;评税单 Wd1 IX^7C%  
assessment number 评税编号;估价编号 tUn&z?7bF  
assessment of additional tax 补加税评税 eb(m8vLR  
assessment of performance 业绩评估;实绩评价 ),)Q{~&`  
Assessor 评税主任 &a~L_`\'  
asset price bubbles 资产价格泡沫 C`z;,!58%  
asset-backed securities 具资产保证的证券 =b|)Wnt2f  
assets accretion 资产增值 BD?F`%-x  
assets and liabilities 资产与负债 J$<:/^t  
assets betterment statement 资产递增表;资产改进表 ,at-ci\'  
assets lending 实物放款;有抵押贷款 <"{+  
assets of the company passing on the death 死者去世时转移的公司资产 5auL<Pq   
assets pledged as security for liabilities 用作负债抵押的资产 }]Qmt5'NI  
assets portfolio 资产投资组合 }% FDm@+  
assets price 资产价格 bmSpbX\  
assets quality 资产质素 <w%Yq?^  
assets realization 资产变现 sCL/pb]  
assets refinancing arrangement 资产再集资安排 Yoj~|qL  
assets securitization 资产证券化 >^sz5d+X  
assets situated outside Hong Kong 在香港以外地方的资产 JJ*0M(GG  
assets stripping 削减资产;拆卖资产 XC 57];-  
assets value 资产值 U8Cw7u2  
assignee 承让人 pC55Ec<  
assignment 转让;转让书;转让契 lxr@[VQ  
assignment of interest 权益转让 1\=pPys)  
assignment of letters patent and trade mark 专利证书及商标转让 R20a(4 m  
assignment of property 物业转让;物业转让书 56VE[G  
assignment right 转让权 @m }rQT  
assignor 转让人 5I wX\  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 `*|LI  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 H@Kl  
associate member 附属会员 .[]{ Q  
associated body corporate 相联法人团体 ~ mHXz  
associated company 相联公司;联属公司 5mDVFb 3a  
associated corporation 相联法团 ;e`D#khB  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] VuP#b'g=|]  
公认会计师公会〔英国〕 }D8~^   
Association of Futures Exchange Brokers 香港期货经纪协会 k QB 1=c  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 *_}IeNc  
association of underwriters 承保人组织 LS*{]@8q  
assumption of control 接管 Sj,4=a  
assurance 担保;保险;转易;转易书 m3h2/}%9`  
assurance of interest 权益的转易 1"*Nb5s  
at 19XX price 按一九XX年价格计算 U1OLI]P  
at a discount 按赔价计算;按贴水价格计算;打折扣 O1l4gduN|i  
at a premium 按溢价计算;按升水价格计算 Q';\tGy  
at call 通知付款;按通知 5EVB27k  
at constant market price 按固定市价计算 }39M_4a&  
at constant price 按固定价格计算 (e>RNn\  
at cost 按成本计算 rin >r0o  
at current market price 按当时市价计算;按现时市价计算  -fx(H+  
at current price 按当时价格计算;按现时价格计算 S]Yu6FtWiO  
at factor cost 按要素成本计算;按生产要素成本计算 9Ba|J"?Y k  
at money-of-the-day price 按付款当日价格计算 ,APGPE}I[  
at or better 按指定或较佳价位〔买卖指令〕 K gR1El. r  
at par 按面值计算;平价 HCfS)`  
at sight 见票即付 hqwz~Ky}  
at the close 按收市盘 3ZT/>a>@  
at the opening 按开市盘 \1eKY^)2  
attestation 见证;见证条款 5)/4)0  
at-the-money option 平价期权 c"oQ/x  
attorney 受权人;受托代表人 ]l9,t5Y  
attornment 新拥有人承认书 s\F EA"w/  
attributable profit 可归属利润 z+5u/t  
attributable share value 可归属股份价值 qP%Smfp6  
Auckland Stock Exchange 奥克兰证券交易所 4n `[SN  
auction 拍卖 vV\/pu8  
auctioneer 拍卖商 UU;Y sj  
audit 审计;核数 Y2ah zB  
Audit Commission 审计署 Q&:92f\y  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ?eY chVq  
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〕 eB}sg4  
audit review 帐目审查 m bB\~n  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 l7=$4As/hI  
audited account 审计帐目;经审计的帐目 :7 s#5b  
audited annual account 经审计的周年帐目 * wQZ '  
audited balance sheet 经审计的资产负债表 \&l*e  
auditor 核数师;核数主任;审计师 xKkVSEup  
auditor's certificate 核数师证明书;审计师证明书 KU 8Cl>5  
auditor's report 核数师报告;审计师报告 ; HR\R  
Aussie bond 澳元债券 bUZ&}(/  
austerity budget 紧缩预算 z[<pi :  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 : .UX[!^  
Australia All Ordinaries Index 澳洲所有普通股票指数 k;AV;KWI'  
Australian Dollar [AUD] 澳元 U)T/.L{0i  
Australian Options Market 澳大利亚期权市场 ^*4(JR   
Australian Securities Commission 澳洲证券事务监察委员会 7J)a"d^e  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 Nys'4kx7  
Australian Stock Exchange 澳大利亚证券交易所 &T| UAM.  
Austrian Schilling [ATS] 奥地利先令 tCF0Ah  
authentication 认证;鉴证 T`(;;%  
authority to purchase 委托购买证;委购书 SIyS.!k>  
authorization 认可;核准;授权;授权书 HY%6eUhj  
authorization by direction 指示授权 PN)TX~}  
authorization by instruction 指令授权 4w3V!K8  
authorization by warrant 令状授权 ]h`E4B  
authorization of unit trust 单位信托的认可 .DM1Knj  
authorized agent 指定代理人 A~ %g"  
authorized capital 法定资本 :\ON+LQr  
authorized clerk 出市员 }I'>r(K  
authorized dealer 认可交易商 =*U%j  
authorized financial institution 认可财务机构 mF$jC:Tb  
authorized fund 认可基金 d/-0B<ts  
authorized fund house 获授权的基金公司;认可基金公司 @)!1#^(}%  
authorized institution 认可机构 #L)4 |  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 6:7:NIl:  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 h&^/, G  
authorized insurer 获授权保险人;获认可承保人 )H=[NB6J8  
authorized investment 特准投资项目 'f$?/5@@  
authorized person 获授权人 [W7\c;Do  
authorized representative 获授权代表 S+bWD7  
authorized share capital 法定股本 CUTEp/+  
automated quotation system 自动报价系统 } cH"lppX  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] .k?hb]2N  
自动交易系统〔香港期货交易所有限公司〕 t]YLt ,  
automatic adjustment mechanism 自动调整机制 Ltq*Vcl\  
automatic adjustment system 自动调整系统 |Jx2"0:M  
Automatic Clearing House 自动票据交换所 XxrO:$  
automatic exchange rates accumulation system 自动化汇率累集系统 / F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 |M{,}.*CU  
automatic teller machine [ATM] 自动柜员机 ysw6hVb  
autopay 自动转帐 ?X5glDZ$  
available assets 可用资产 SieV%T0t1  
available fiscal reserve 现存财政储备 13NS*%~7[  
available profit 可用利润 28ov+s~1+-  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 V'BZ=.=  
average 平均;平均数;海损 ^.$r1/U  
average basic salary 平均基本薪金 @kgpq  
average consumer expenditure 平均消费开支;一般消费开支 +~v3D^L15  
average cost 平均成本 1:~m)"?I_^  
average cost of land production 增辟土地平均成本 p<^/T,&I  
average daily turnover 平均每日成交额 f<t*#]<  
average daily wage rate 平均每日工资率 ^9m]KEucd7  
average expenditure pattern 平均开支模式 :_b =Km<  
average growth rate 平均增长率 'E6gEJ  
average net fixed assets 固定资产平均净值 Am}PXj6  
average of relatives 相对价格平均数 7n3x19T  
average price 平均价格 )LS+M_  
average propensity to consume 平均消费倾向;一般消费倾向 1k70>RQ&69  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $>*/']>  
average rate 平均率 N*4IxY'vX/  
average revenue 平均收入;平均收益 uq1(yyWp(  
average stock 平均库存;平均存货 }A&Xxh!Fwo  
average yearly rent 平均年租 J&0wl]w|O%  
avoidance of double taxation 避免双重课税 Ga/\kO)x_  
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 V%KW[v<G<  
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