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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: d#W^S[[  
A share A股;甲类股份 H^vA}F`  
abatement of tax 减税;减扣免税额 7(P4KvkI  
ABN AMRO Bank N.V. 荷兰银行 ub+XgNO  
above-the-line expenditure 线上项目支出;经常预算支出 Xn>>hzj-x?  
above-the-line receipt 线上项目收入;经常预算收入 .YP&E1lNi  
ABSA Asia Limited 南非联合亚洲有限公司 Y]5MM:mI  
absolute change 绝对数值变更 `)MKCw$e  
absolute expenditure 实际开支 q!~DCv df  
absolute guideline figure 绝对准则数字 >;VZB/ d  
absolute interest 绝对权益 #q-fRZ:P  
absolute order of discharge 绝对破产解除令 TefPxvd  
absolute profit margin 绝对利润幅度 /s+S\ djk  
absolute value 实值;绝对值 -"^xg"  
absolutely vested interest 绝对既得权益 +Hp`(^(  
absorbed cost 已吸收成本;已分摊成本 ;E>#qYC6  
absorption 吸收;分摊;合并 'tU\~3k  
absorption rate 吸收率;摊配率;分摊率 | h+vdE8  
ACB Finance Limited 亚洲商业财务有限公司 A5]yC\*zt  
acceptable form of reciprocity 合理的互惠条件 e<FMeg7n  
acceptable rate 适当利率;适当汇率 Z`zLrXPD)  
acceptance agreement 承兑协议 4X+I2CD  
acceptance for honour 参加承兑 d>Nh<PqH6  
acceptor 承兑人;接受人;受票人 >+>N/`BG  
acceptor for honour 参加承兑人 %?[0G,JG  
accident insurance 意外保险 '$J M2 u  
Accident Insurance Association of Hong Kong 香港意外保险公会 {) sE;p-  
accident insurance scheme 意外保险计划 }U4mXkZF  
accident year basis 意外年度基准 7r.~L  
accommodation 通融;贷款 L]&y[/\E1  
accommodation bill 通融票据;空头票据 ;d_<6|*M  
accommodation party 汇票代发人 <=w!:   
account balance 帐户余额;帐户结余 2iO{*cB  
account book 帐簿 kg,\l9AM  
account collected in advance 预收款项 u,N<U t  
account current book 往来帐簿 &] xtx>qg<  
account of after-acquired property 事后取得的财产报告 )r)ZmS5O  
account of defaulter 拖欠帐目 8#o2qQ2+  
account payable 应付帐款 <aI}+  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Cb.M  
account receivable 应收帐款 */K]sQZa  
account receivable report 应收帐款报表 (v? rZv  
account statement 结单;帐单;会计财务报表 B7'yc`)H  
account title 帐户名称;会计科目 Q&"oh  
accountant's report 会计师报告 BMV\@Sg  
Accountant's Report Rules 会计师报告规则 |sP0z !)b  
accounting and auditing procedure 会计与审计程序;会计与核数程序 6BM$u v4  
Accounting Arrangements 《会计安排》 * X}2  
accounting basis 会计基础 s#")hMJQ  
accounting by Official Receiver 破产管理署署长呈交的帐目 s<aG  
Accounting Circular 《会计通告》 |`V=hqe{  
accounting class 会计类别  !$!%era`  
accounting date 记帐日期;会计结算日期 6o5,d]  
accounting for money 款项核算 dO,; k +  
Accounting Officer 会计主任 gr{*wYL  
accounting period 会计报告期;会计期 Np+pJc1  
accounting policy 会计政策;会计方针 uY/C iTWr  
accounting practice 会计惯例 {))Cb9'  
accounting principle 会计准则 |YfJ#Agm+  
accounting record 会计记录 vb`aV<MhH  
accounting report 会计报告 Q~P|=*  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GhjqStjS&l  
Accounting Society of China 中国会计学会 ?32i1F!  
accounting statement 会计报表 \C$cbI=;+  
accounting system 会计制度;会计系统 qEl PYN*wF  
accounting transaction 会计事项;帐务交易 "pH;0[r]  
accounting treatment 会计处理 f|)~_J H  
accounting year 会计年度 UdA,.C0  
accretion 增值;添加 8s-X H  
accrual 应计项目;应累算数目 `0!%jz=  
accrual basis 应计制;权责发生制 0($On`#  
accrual basis accounting 应计制会计;权责发生制会计 6E^9>  
accrue 应累算;应计 }m7$,'C%P  
accrued benefit 应累算利益 )ZFc5m^+u  
accrued charges 应计费用 DnW/q  
accrued cumulative preference share dividend 应累算的累积优先股股息 J(= y$8xje  
accrued expenses 应累算费用 (N)>?r@n`  
accrued interest payable 应付利息;应计未付利息 _9Rj,  
accrued interest receivable 应收利息;应计未收利息 R\/tKZJjb  
accrued right 累算权益 _5$L`&  
accruing profit 应累算的利润 #YK3Ogb,  
accumulated fiscal reserve 累积财政储备 d3#e7rQ8  
accumulated profit 累积利润;滚存溢利 {eQijW2Z3  
accumulated reserve 累积储备 lQm7`+  
accumulation of surplus income 累积收益盈余 |+>U91!  
acquired assets 既得资产 ?|!m  
acquisition 收购;购置;取得 @l5GBsLK  
acquisition cost 购置成本 9jNh%raG|  
acquisition expenses 购置费用 R|wS*xd,  
acquisition of 100% interest 收购全部股权 GJHJ?^%  
acquisition of control 取得控制权 f;Ijl0d@  
acquisition of fixed assets 购置固定资产 p1mAoVxR  
acquisition of shell “买壳” >RpMw!NT  
acquisition price 收购价 k72NXagh  
act of God 天灾 /V#? d  
acting partner 执事合伙人 +V[;DOlll  
active market 买卖活跃的市场;交投畅旺的市场;旺市 'Z#>K*  
active partner 积极参与的合伙人 -C!m#"PDW  
active trading 交投活跃 tT]mMlKJ  
actual circulation 实际流通 I }8b]  
actual cost 实际成本 1\)lD(J\C  
actual expenditure 实际开支;实际支出 g@Y]$ey%A  
actual income 实际入息;实际收入;实际收益 kVG+Wr7l0F  
actual market 现货市场 K*4ib/'E a  
actual price 现货价;实际价格 Q:b0!  
actual profit 实际利润 HNlW.y"  
actual quotation 实盘;实际价位;实际报价 2:e7'}\D.  
actual year basis 按实际年度计算 CteNJBm  
actuals 实货 .0;\cv4}  
actuarial investigation 精算调查 :QXKG8^  
actuarial principle 精算原则 Re'3bs:+  
actuarial report 精算师报告 8=?U7aw  
Actuarial Society of Hong Kong 香港精算学会 t3K9 |8<  
actuarial valuation 精算师估值 (*V!V3E3#  
actuary 精算师 ]6O(r)k  
ad referendum agreement 暂定协议;有待覆核的协定 yF+mJ >kj  
ad valorem duty 从价税;按值征税 ZW@cw}  
ad valorem duty system 从价税制 Ol|fdQ  
ad valorem fee 从价费 0I2?fz)  
ad valorem tariff 从价关税 4p6T0II_$  
additional allowance 额外免税额 vmo!  
additional amount for unexpired risk 未过期风险的额外款额 [ <k&]Kv  
additional assessable profit 补加应评税利润 BJ fBY H,M  
additional assessment 补加评税 B7o US}M  
additional commitment 额外承担 2=1qmQE  
additional commitment vote 额外承担拨款 @3FQMs4  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 LW">9 ;n  
additional dependent parent allowance 供养父母额外免税额 ?wn <F}UH  
additional provision 额外拨款 OqmW lN.?  
additional stamp duty 附加印花税 h,b_8g{!  
additional tax 补加税罚款;补加税款 aOsc_5XDR;  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 %e|UA-(  
adjudged bankrupt 被裁定破产 m#RMd,'X  
adjudicated bankrupt 裁定破产人 +OtD@lD`!  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 :&2% x  
adjudication of bankruptcy 裁定破产;宣告破产 1Oak8 \G  
adjudication of insolvency 裁定无力偿还债务 R"\(a  
adjusted actual 经调整的实数;调整后的实数 dX[ Xe  
adjusted current assets 经调整的流动资产;调整后的流动资产 ;4Xx5*E  
adjusted figure 经调整的数字;调整后的数额 r/HG{XH`  
adjusted liabilities 经调整的负债;调整后的负债 Ea0EG>Y  
adjusted loss 经调整的亏损;调整后的亏损 y$6EEp  
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 Y/pK  
adjusted profit 经调整的利润;调整后的利润 :/RvtmW  
adjusted surplus 经调整的盈余额;调整后的盈余额 J{L d)Q,^  
adjusted value 经调整的价值;调整后的价值 ng6E &<Z  
adjustment 调整;修订;理算〔保险〕 yC4%z) t&R  
adjustment centre 调剂中心 frV_5yK'  
adjustment lag 调整过程的时间差距;调整时差 #BZ5Mxzj  
adjustment mechanism 调整机制 G(t&(t`[  
adjustment of loss 亏损调整 t~!ag#3['.  
adjustment process 调整过程;调整程序 8p1:dTI5Pb  
adjustment range 调整幅度 d(| 4 +^>  
administered exchange rate 受管制汇率 {>TAnb?n  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 -Y N( j \  
administration expenses 行政费用 !vHCftKel  
administration fee 手续费;行政费 Hd gABIuX  
administration in bankruptcy 破产管理 &?}h)U#:  
administration order 遗产管理令 wOrj-Smx  
administrator 管理人;遗产管理人 Q trU_c2k  
administrator of the estate 遗产管理人 XjxI@VXzUV  
admission of debt 债项承认书 zgn`@y2  
admission of proof 接纳债权证明 =eh!eZ9  
advance 放贷款项;垫付款项;预支款项;预付款项 k RSY;V  
advance account 暂支帐目;预付款帐户 BV\~Dm]"  
advance compensation 预付补偿金 sAZL,w  
advance from shareholder 股东垫款 Qk@BM  
advance pending reimbursement 预支以待日后付还 .E{FD%U  
advanced economy 先进经济体系 8&bNI@:@  
advancement 预付;预付财产 GpR,n2  
advances warrant 垫款令 %%h.`p1  
advancing 贷出 `/WOP`'zM  
adverse balance 逆差 2+R]q35-  
adverse exchange 逆汇 $:onKxVM  
advertisement addressed to shareholders 在报章刊登的致股东通告 *GdJ<B$  
advice for collection 托收通知书 %0 U@k!lP  
advice of drawing 提款通知书;汇票通知书 WM=)K1p0u  
advice of payment 付款通知 $%ww$3  
Advisory Committee [Securities and Futures Commission] L[Wi[S6=)g  
谘询委员会〔证券及期货事务监察委员会〕 FEBRUk6.h  
Advisory Committee on Diversification 经济多元化谘询委员会 +j$nbU0U  
affidavit 誓章;遗产申报誓章 k9VWyq__  
affidavit of no receipt 述明无收款的誓章 ]J/;Xp  
affiliate 联号;联营公司;附属公司 P;|63" U  
affiliated company 附属公司;联号;联营公司 V=Bmpg  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 i=fhK~Jd  
affordability 负担能力 wGHVq fm5  
African Development Bank [AfDB] 非洲开发银行 :z|$K^)7Z  
after-acquired property 事后取得的财产 W4h]4X  
after-hours dealing 市后交易 Z hCjY  
after-tax profit 税后盈利;税后利润;税后溢利 )_?HBTG  
agency agreement 代理协议 `H^ H#W  
agency expenses 代理机构的开支 j2 >WHh  
agency fee 代理费 K;TTGK  
Agency Law 《代理法》 ^lK!tOeO  
agent 代理人;承销人 yC!>7@m  
agent of company 公司代理人 p-7?S^!l  
agent's fee 代理人费;经纪费 x'%vL",%  
aggregate 总计;总数;总体数字 ICTjUQP  
aggregate amount 总款额;总额 /~?[70B}E  
aggregate assets and liabilities 总体资产与负债 yV&]i-ey  
aggregate at constant price 按固定价格计算的总体数字 (;HO3Z".q$  
aggregate demand 总需求 )k `+9}OO  
aggregate gross position 总持仓量 V {}TG]  
aggregate limit 总限额 hWX4 P  
aggregate of salaries tax 合计薪俸税 gDX\ p>7  
aggregate performance 总体表现;总体业绩 .l,NmF9  
aggregate supply 总体供应 *_a jb:  
aggregate surplus 总盈余 1D~B\=LL}  
aggregate total 整体总额 X-j<fX_  
aggregate value 总值;合计价值 y35e3  
aggregated basis 合计基准 x3jjtjf  
aggregated net chargeable income 合计应课税入息实额 Dd$8{~h"G  
aggregation 合并计算;合计;总和 azTiY@/  
aggregation of incomes of husband and wife 夫妇入息合并计算 ZMK1V)ohn  
aggregation of property 财产的总和 .wtYost v  
agio 差价;贴水 zT hut!O  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 e)F_zX  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment W)Yo-%  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 V<KjKa+sG  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment Xxm7s S  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 \,I{*!hw  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment a3He-76  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ZCfd<NS?  
agreement for a settlement 授产协议 %r:4'$E7|  
agreement for assignment 转让协议 KkR.p,/  
agreement for sale 售卖协议;买卖协议 I7<UC{Ny  
agreement for sale and purchase 买卖协议 ;N _ %O  
agreement for the payment of interest 支付利息协议 oV~S4|9:  
agreement for the repayment of money 还款协议 wFBSux$  
agreement of reinsurance 再保险协议 4@M}5WJ7  
Agricultural Bank of China 中国农业银行 CY!H)6k  
air passenger departure tax 飞机乘客离境税 Nk9w ; z&  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 aZ ta%3`)  
airport tax 机场税 mVT[:a3  
alcohol duty 酒精税 l@@ qpaH  
alienation 让与;让渡;转让 )LBbA  
alimony 生活费;赡养费 .e5rKkkT  
All Ordinaries Index [AOI] 所有普通股指数 q+XU Cnv  
all risks 全险;综合险 QCfR2Nn}  
All Sales Record for Stock Market 《股票市场成交报告》 i \.&8  
Allied Capital Resources Limited 新联财务有限公司 gO]8hLT  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Jb8%A@Z+  
allocation letter 拨款信件 !zfV (&  
allocation of fund 分配款项;预留款项 z7Z!wIzJ  
allocation of profit 利润分配;溢利分配 1_G+sDw$  
allocation warrant 拨款令 U(<~("ocN  
allotment 分配;配股 h>/L4j*Z  
allotment notice 股份配售通知;配股通知 k{^iv:  
allotment of shares 股份分配 k rXU*64  
allowable 可获宽免;免税的 01+TVWKX  
allowable business loss 可扣除的营业亏损 (T.g""N~`  
allowable expenses 可扣税的支出 qp/nWGj  
allowance 免税额;津贴;备抵;准备金 T<mP.T,$!  
allowance for debts 债项的免税额 (%{!TJgZR  
allowance for depreciation by wear and tear 耗损折旧免税额 Lcs?2c:%  
allowance for funeral expenses 殡殓费的免税额 u4[rA2Bf8E  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 z*N%kcw"  
allowance for repairs and outgoings 修葺及支出方面的免税额 /8lmNA  
allowance to debtor 给债务人的津贴 $oi8 <8Y  
alteration of capital 资本更改 @8SA^u0  
alternate trustee 候补受托人 YUlH5rO3  
amalgamation 合并 kyD*b3MN  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 /J&_ZDNV~  
ambit of charges 征税范围;收费范围 3+I"Dm,  
amended valuation 经修订的估值 ESkhCDU  
American Commodities Exchange 美国商品交易所 ban;HGGNG{  
American Express Bank Limited 美国运通银行 J vtbGPz  
American Stock Exchange 美国证券交易所 #-g2p?+i&  
amortization 摊销 .gw6W0\F  
amount due from banks 存放银行同业的款项 u9ue>I /  
amount due from banks abroad 存放海外银行同业的款项 %lGg}9k'  
amount due from holding companies 控股公司欠款 U{3Pk0rZ  
amount due from local banks 存放本港银行同业的款项 f5#VU7=1F2  
amount due to banks 银行同业的存款 %){)/~e&  
amount due to banks abroad 海外银行同业的存款 Gg5>~"pb  
amount due to holding companies 控股公司存款 sTECNY=l  
amount due to local banks 本港银行同业的存款 EB5 ^eNdL  
amount due to outport banks 外埠银行同业的存款 (gUxS.zU  
amount for note issue 发行纸币的款额 oX6()FR  
amount of bond 担保契据的款额 i0[mU,  
amount of consideration 代价款额 L^jhr>-";  
amount of contribution 供款数额 (w/lZt  
amount of indebtedness 负债款额 >uYGY{+j[  
amount of principal of the loan 贷款本金额 F2$?[1^f  
amount of rates chargeable 应征差饷数额 y~rtYI  
amount of share capital 股本额 G2FD'Sf  
amount of sums assured 承保款额 2L7ogyrU/A  
amount of variation 变动幅度 -q DL':  
amount of vote 拨款数额 U~<~>^[  
amount payable 应付款额 ^W[3Ri G  
amount receivable 应收款额 J-~:W~Qx4N  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 h.aXW]]}(P  
analysis 分析 S6c>D&Q  
ancillary risk 附属风险 U5H5QW+  
annual account 周年帐目;周年帐目报表;年度决算;年结 qmbhx9V   
annual accounting date 年结日期 2?c%<_jPA  
annual allowance 每年免税额;年积金;年度津贴;年津 ;VPYWss  
annual balance 年度余额 ljk,R G  
annual disposable income 每年可动用收入 B..> *Xb  
annual estimates 周年预算 zR }vw{  
annual fee 年费 [vcSt5R=  
annual general meeting 周年大会 uSNlI78D  
annual growth rate 年增率;每年增长率 8Y~\:3&1<  
annual long-term supplement 长期个案每年补助金 `FIS2sl/  
annual pensionable emolument 可供计算退休金的年薪 <f@ A\  
annual report 年报 -K iI&Q  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A55F* d  
annual return 周年报表;周年申报表;每年报税表格 F3<Ip~K  
Annual Return Rules 《周年报表规则》 lBO x B/`  
annual review of consumer prices 每年消费物价回顾 ?xzDz  
annual roll-forward basis 逐年延展方式 r?=3TAA  
annual salary 年薪 6Zq7O\  
annual statement 年度报表;年度决算表 6Vy4]jdT5  
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 biAa&   
annuitant 年金受益人 6i*LP(n  
annuity 年金 `5t CmU  
annuity contract 年金合约 a O(&<  
annuity on human life 人寿年金 $WZHkV  
antecedent debt 先前的债项 Z`{GjV3%wH  
ante-dated cheque 倒填日期支票 *!yY7 ~#  
anticipated expenditure 预期开支 604^~6  
anticipated net profit 预期纯利 C )+%9Edg  
anticipated revenue 预期收入 !R1OSVFp  
anti-inflation measure 反通货膨胀措施 w:@W/e*9N  
anti-inflationary stance 反通货膨胀立场 9lSs;zm{Q  
apparent deficit 表面赤字 UJrN+RtL  
apparent financial solvency 表面偿债能力 `:EU~4s\  
apparent partner 表面合伙人 #:} mi;{  
application for personal assessment 个人入息课税申请书 (Z at|R.F  
application of fund 资金应用 *vIC9./  
application to release as liquidator and to destruct the books of accounts and documents z]=jer  
申请免除清盘人职务及毁灭帐簿与文件 D? FWSv  
appointed actuary 委任精算师 uE,j$d  
appointed auditor 委任核数师;委任审计师 e2M jV8Bs  
appointed trustee 委任的受托人 QhmOO-Z?  
appointer 委任人 p!2t/XIM  
apportioned pro rata 按比例分摊 tcj3x<  
apportionment 分配;分摊 c$R<j'7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [knwp$  
apportionment formula 分摊方程式 U#F(%b-LC  
apportionment of estate duty 遗产税的分摊 ^TCfj^FP  
appraisal 估价;评估 -n`2>L1  
appreciable growth 可观增长 .7MLgC;  
appreciable impact 显着影响 iLJBiZ+  
appreciable increase 可观增长 Ox"SQ`nSj'  
appreciation 增值;升值 0`"DYJ}d  
appreciation against other currencies 相对其他货币升值 RV, cQ K  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 MF.$E?_R  
appreciation tax 增值税 \$D41_Wt|  
appropriation 拨款;拨用;拨付 ;F\sMf{  
appropriation account 拨款帐目 >&uR=Yd  
Appropriation Bill 拨款法案 LkUi^1((e  
appropriation-in-aid system 补助拨款办法 qwHP8GU  
approved assets 核准资产 XQ$9E?|=  
approved basket stock 认可一篮子证券 <5sP%Fs)  
approved budget 核准预算 EJJW  
approved charitable donation 认可慈善捐款 /3Cd P'c  
approved charitable institution 认可慈善机构 x.aqy'/`  
approved currency 核准货币;认可货币 Ky6 d{|H  
approved estimates 核准预算 t%]b`ad  
approved estimates of expenditure 核准开支预算 rb<9/z5-  
approved overseas insurer 核准海外保险人 g 9:V00^<  
approved overseas trust company 核准海外信托公司 .0#{ ?R,  
approved pooled investment fund 核准汇集投资基金 Yjp*T:6  
approved provident fund scheme 认可公积金计划 bDM;7fFp$  
approved provision 核准拨款 :V:siIDn  
approved redeemable share 核准可赎回股份 Ln&CB!u  
approved regional stock 认可地区性证券 #F6!x3Z  
approved retirement scheme 认可退休金计划 (c1Kg   
approved subordinated loan 核准附属贷款 &cB +la\_  
arbitrage 套戥;套汇;套利 a3[lZPQe  
arbitrageur 套戥者;套汇者 $h8,QPy  
arbitrary amount 临时款项 8WMGuv  
arrangement 措施;安排;协定 EMMp4KKOx+  
arrears 欠款 _gI1@uQw  
arrears of pay 欠付薪酬 ed4`n!3  
arrears of revenue 逾期未收税款;逾期未收的帐项 HWi: CDgm  
articles of association 组织章程;组织细则;组织章程细则 H0Ck%5  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^ lM.lS>)  
ascertainment of profit 确定利润 wb/@g=` d  
"Asia Clear" “亚洲结算系统” u1_NC;  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 v!%VH?cA8  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 #kPsg9Y  
Asian Development Fund [ADF] 亚洲发展基金 @w@ `-1  
Asian dollar bond 亚洲美元债券 @1iH4RE*  
Asian dollar market 亚洲美元市场 \6K1Z!*;  
Asian dollar rate 亚洲美元利率 oAxCI/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 _$BH.I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 E j/P:nB  
asked price 沽盘;喊价;索价;卖方报价 *K2fp=Ns  
assessable income 应评税入息 Bu,VLIba  
assessable loss 应评税亏损 nT xN>?l2E  
assessable profit 应评税利润 jK-usn  
assessable value 应评税值 @sLB _f  
assessed profit 估定利润 K8g9IZ*lT  
assessed value 经评估价值 ]:F?k#c  
assessment 评税;评定;估价;评税单 \4roM1&[  
assessment number 评税编号;估价编号 u^]Z{K_B  
assessment of additional tax 补加税评税 I=}pT50~9  
assessment of performance 业绩评估;实绩评价 $%0A#&DVh  
Assessor 评税主任 P'D'+qS  
asset price bubbles 资产价格泡沫 %~^:[@xa*  
asset-backed securities 具资产保证的证券 'w~e>$WI  
assets accretion 资产增值 G.sf>.[  
assets and liabilities 资产与负债 @c^g<  
assets betterment statement 资产递增表;资产改进表 <;':'sW  
assets lending 实物放款;有抵押贷款 NM&R\GI  
assets of the company passing on the death 死者去世时转移的公司资产 &xMQ  
assets pledged as security for liabilities 用作负债抵押的资产  o C#W  
assets portfolio 资产投资组合 fW8whN  
assets price 资产价格 <-Q0s%mNj,  
assets quality 资产质素 [gxH,=Pb  
assets realization 资产变现 PHQ99&F1  
assets refinancing arrangement 资产再集资安排 pm k;5 d  
assets securitization 资产证券化 37nGFH`K2m  
assets situated outside Hong Kong 在香港以外地方的资产 G=qT{c 8Q  
assets stripping 削减资产;拆卖资产 OysO55i  
assets value 资产值 |g8Q.*"l[  
assignee 承让人 f`"@7-N  
assignment 转让;转让书;转让契 p-,(P+Np  
assignment of interest 权益转让 8$y5) ~Q  
assignment of letters patent and trade mark 专利证书及商标转让 7Hzv-s  
assignment of property 物业转让;物业转让书 7=[/J*-m  
assignment right 转让权 R?H[{A X  
assignor 转让人 &(YNz9L  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  NncII5z  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 &)#bdt[  
associate member 附属会员 7/GL@H  
associated body corporate 相联法人团体 vK,.P:n  
associated company 相联公司;联属公司 O t1:z:Pl  
associated corporation 相联法团 zTS#o#`!\  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 1OW#_4w/  
公认会计师公会〔英国〕 Q<d|OX  
Association of Futures Exchange Brokers 香港期货经纪协会 sRDxa5<MD  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 muKCCWy#  
association of underwriters 承保人组织 #5}v?  
assumption of control 接管 9Jj:d)E>o  
assurance 担保;保险;转易;转易书 _"c:Z!L  
assurance of interest 权益的转易 W+D{4:  
at 19XX price 按一九XX年价格计算 M5<c HE  
at a discount 按赔价计算;按贴水价格计算;打折扣 .[8g6:>  
at a premium 按溢价计算;按升水价格计算 ~sbn"OS +  
at call 通知付款;按通知 nh? ~S`  
at constant market price 按固定市价计算 fMZzR|_18  
at constant price 按固定价格计算 Q _ M:v  
at cost 按成本计算 fs6 % M]u  
at current market price 按当时市价计算;按现时市价计算 kl i)6R<  
at current price 按当时价格计算;按现时价格计算 T@x_}a:g  
at factor cost 按要素成本计算;按生产要素成本计算 wzz> N@|  
at money-of-the-day price 按付款当日价格计算 KB6`OT^b{r  
at or better 按指定或较佳价位〔买卖指令〕 ooIA#u  
at par 按面值计算;平价 4oA9|}<FR  
at sight 见票即付 tB==v{t  
at the close 按收市盘 `g!NFp9q  
at the opening 按开市盘 diDB>W  
attestation 见证;见证条款 Cso-WG,  
at-the-money option 平价期权 Yi+$g  
attorney 受权人;受托代表人 z`KP }-  
attornment 新拥有人承认书 &n-)Alx  
attributable profit 可归属利润 e<1)KqG  
attributable share value 可归属股份价值 +je{%,*  
Auckland Stock Exchange 奥克兰证券交易所 @]xH t&j  
auction 拍卖 J{h?=vK  
auctioneer 拍卖商 @'fWS^ ;&  
audit 审计;核数 MZK%IC>  
Audit Commission 审计署 _W^{,*p  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 0;avWa)Q  
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〕 wwVg'V;  
audit review 帐目审查 >[a&,gS  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 !R@s+5P)U  
audited account 审计帐目;经审计的帐目 2JX@#vQ4  
audited annual account 经审计的周年帐目 D ~LU3#n  
audited balance sheet 经审计的资产负债表 VSW"/{Lp  
auditor 核数师;核数主任;审计师 Zz@wbhMV  
auditor's certificate 核数师证明书;审计师证明书 bFtzwa5Gc  
auditor's report 核数师报告;审计师报告 Ab/KVB  
Aussie bond 澳元债券 Zt H{2j0  
austerity budget 紧缩预算 qF57T>v|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 )9'Zb`n  
Australia All Ordinaries Index 澳洲所有普通股票指数 PWbi`qF)r  
Australian Dollar [AUD] 澳元 odNHyJS0  
Australian Options Market 澳大利亚期权市场 %"g; K  
Australian Securities Commission 澳洲证券事务监察委员会 3?:?dy(3z  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 <`WtP+`  
Australian Stock Exchange 澳大利亚证券交易所 #8;#)q_[u  
Austrian Schilling [ATS] 奥地利先令 SJXP}JB_  
authentication 认证;鉴证 Egr'IbB  
authority to purchase 委托购买证;委购书 )W.Y{\D0  
authorization 认可;核准;授权;授权书 IBSoAL  
authorization by direction 指示授权 ^{R.X:a  
authorization by instruction 指令授权 w6FVSU]sY  
authorization by warrant 令状授权 c!HmZ]/  
authorization of unit trust 单位信托的认可 _l||69|.  
authorized agent 指定代理人 !y syb  
authorized capital 法定资本 {H[3[  
authorized clerk 出市员 -P[bA0N,  
authorized dealer 认可交易商 #xTu {  
authorized financial institution 认可财务机构 q;#:nf"  
authorized fund 认可基金 Z&Ao;=Gp1  
authorized fund house 获授权的基金公司;认可基金公司 A!.* eIV|  
authorized institution 认可机构 xA {1XS}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 )!jX$bK  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 >C"QV `+  
authorized insurer 获授权保险人;获认可承保人 /{HK0fd  
authorized investment 特准投资项目 ):pFI/iC  
authorized person 获授权人 V07? sc<  
authorized representative 获授权代表 1H]E:Bq  
authorized share capital 法定股本 B#Z-kFn@  
automated quotation system 自动报价系统 'Bb@K[=s  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] /woC{J)4p  
自动交易系统〔香港期货交易所有限公司〕 <N}*|z7=b  
automatic adjustment mechanism 自动调整机制 ![CF >:e  
automatic adjustment system 自动调整系统 ! tPHT  
Automatic Clearing House 自动票据交换所 z}f;_NX  
automatic exchange rates accumulation system 自动化汇率累集系统 \r7gubD  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ``* !b >)  
automatic teller machine [ATM] 自动柜员机 -e(,>9Q  
autopay 自动转帐 6> Ca O  
available assets 可用资产 4,P!D3SH  
available fiscal reserve 现存财政储备 StWF66u34&  
available profit 可用利润 6kM'f}t[C  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 Hg%8Q@  
average 平均;平均数;海损 y_A?} 'X  
average basic salary 平均基本薪金 c3G&)gU4q  
average consumer expenditure 平均消费开支;一般消费开支 !-Br?  
average cost 平均成本 j~VHU89  
average cost of land production 增辟土地平均成本 `.F+T)G  
average daily turnover 平均每日成交额 SdOE^_@:  
average daily wage rate 平均每日工资率 j+7ok 5J#  
average expenditure pattern 平均开支模式 ?)V}_%fVv  
average growth rate 平均增长率 yNk E>  
average net fixed assets 固定资产平均净值 kFsq23Ne  
average of relatives 相对价格平均数 U**v'%{s  
average price 平均价格 B@@j-  
average propensity to consume 平均消费倾向;一般消费倾向 Th(F^W9  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Eh*t;J=O  
average rate 平均率 Yvbk[Rb  
average revenue 平均收入;平均收益 <;.->73E  
average stock 平均库存;平均存货 PZsq9;P$  
average yearly rent 平均年租 I7/X6^/}  
avoidance of double taxation 避免双重课税 /'g"Ys?3  
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 =gb(<`{>  
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