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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: /Y W>*?"N  
A share A股;甲类股份 7~^GA.92  
abatement of tax 减税;减扣免税额 ~dgDO:)  
ABN AMRO Bank N.V. 荷兰银行 ?I_s0k I  
above-the-line expenditure 线上项目支出;经常预算支出 %GjM(;Tk  
above-the-line receipt 线上项目收入;经常预算收入 p{amC ;cI$  
ABSA Asia Limited 南非联合亚洲有限公司 ); !eow  
absolute change 绝对数值变更 z&#SPH*  
absolute expenditure 实际开支 8uc1iB  
absolute guideline figure 绝对准则数字 f9t6q*a`%  
absolute interest 绝对权益 W>Y@^U&x`  
absolute order of discharge 绝对破产解除令 D0&,?  
absolute profit margin 绝对利润幅度 Z0x ar]4V  
absolute value 实值;绝对值 fi-WZ  
absolutely vested interest 绝对既得权益 *}F3M\  
absorbed cost 已吸收成本;已分摊成本 b~KDP+Ri  
absorption 吸收;分摊;合并 Q]Y*K  
absorption rate 吸收率;摊配率;分摊率 ]qethaNy  
ACB Finance Limited 亚洲商业财务有限公司 [,t*Pfq'W8  
acceptable form of reciprocity 合理的互惠条件 gPNZF\ r  
acceptable rate 适当利率;适当汇率 1an^1!  
acceptance agreement 承兑协议 T! Y@`Ox  
acceptance for honour 参加承兑 R} eN@#"D  
acceptor 承兑人;接受人;受票人 8ndYV>{f  
acceptor for honour 参加承兑人 BZ94NOOdw  
accident insurance 意外保险 V+* P2|  
Accident Insurance Association of Hong Kong 香港意外保险公会 YSr9VpqWV  
accident insurance scheme 意外保险计划 Xb:;</  
accident year basis 意外年度基准 c]x1HvPE  
accommodation 通融;贷款 >BIMi^  
accommodation bill 通融票据;空头票据 f=(?JT  
accommodation party 汇票代发人 ][gq#Vx@  
account balance 帐户余额;帐户结余 3GaQk-  
account book 帐簿 5,3'=mA6  
account collected in advance 预收款项 "Gfh,e  
account current book 往来帐簿 q+H%)kF  
account of after-acquired property 事后取得的财产报告 1L%CJ+Q#0i  
account of defaulter 拖欠帐目 8 ##-EN;ag  
account payable 应付帐款 V]|^&A _c  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q8:Has  
account receivable 应收帐款 !o5 W  
account receivable report 应收帐款报表 4x {0iav  
account statement 结单;帐单;会计财务报表 ~bM4[*Q7  
account title 帐户名称;会计科目 wxR,OR  
accountant's report 会计师报告 0LPig[  
Accountant's Report Rules 会计师报告规则 3QV*%  
accounting and auditing procedure 会计与审计程序;会计与核数程序 v~f HYa>  
Accounting Arrangements 《会计安排》 A;;fACF8e  
accounting basis 会计基础 ciFmaM.  
accounting by Official Receiver 破产管理署署长呈交的帐目 q!{y&.&\  
Accounting Circular 《会计通告》 nF54tR[  
accounting class 会计类别 |'.*K]Yp  
accounting date 记帐日期;会计结算日期 1Ce@*XBU  
accounting for money 款项核算 *;l]8.  
Accounting Officer 会计主任 H7z,j}l  
accounting period 会计报告期;会计期 p#01gB  
accounting policy 会计政策;会计方针 09X01X[  
accounting practice 会计惯例 K,Ef9c/+K  
accounting principle 会计准则 hEA<o67  
accounting record 会计记录 <6EeD5{*  
accounting report 会计报告 :By?O"LQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L6t+zIUc-~  
Accounting Society of China 中国会计学会 Vi>,kF.f V  
accounting statement 会计报表 AYt%`Y.!  
accounting system 会计制度;会计系统 {'XggI%  
accounting transaction 会计事项;帐务交易 R?GDJ3  
accounting treatment 会计处理 \kp8S'qVo  
accounting year 会计年度 6 bomh2  
accretion 增值;添加 %7"q"A r[  
accrual 应计项目;应累算数目 _BM" ]t*  
accrual basis 应计制;权责发生制 Ee)T1~;W  
accrual basis accounting 应计制会计;权责发生制会计 >QjAoDVX?  
accrue 应累算;应计 X}=n:Ql'YY  
accrued benefit 应累算利益 )<oJnxe]  
accrued charges 应计费用 3)F |*F3R  
accrued cumulative preference share dividend 应累算的累积优先股股息 =!kk|_0%E  
accrued expenses 应累算费用 W^0w  
accrued interest payable 应付利息;应计未付利息 jlkmLcpf  
accrued interest receivable 应收利息;应计未收利息 3p3 9`"~  
accrued right 累算权益 @KWb+?_H{<  
accruing profit 应累算的利润 zjJ *n8l  
accumulated fiscal reserve 累积财政储备 9E zj"  
accumulated profit 累积利润;滚存溢利 j5K]CTz#  
accumulated reserve 累积储备 UR%/MV  
accumulation of surplus income 累积收益盈余 ?+_Gs;DGVE  
acquired assets 既得资产 FK:;e lZ  
acquisition 收购;购置;取得 -l`f)0{  
acquisition cost 购置成本 `Bo*{}E  
acquisition expenses 购置费用 33o9Yg|J~  
acquisition of 100% interest 收购全部股权 V^7V[(~`  
acquisition of control 取得控制权 bt"W(m&f  
acquisition of fixed assets 购置固定资产 Ov};e  
acquisition of shell “买壳” Z,RzN5eN  
acquisition price 收购价 O ,J>/  
act of God 天灾 8J=? 5  
acting partner 执事合伙人 .Obw|V-  
active market 买卖活跃的市场;交投畅旺的市场;旺市 udxFz2>_l$  
active partner 积极参与的合伙人 J5di[nu  
active trading 交投活跃 pf%=h |  
actual circulation 实际流通 !g?|9  
actual cost 实际成本 *?Lv3}E  
actual expenditure 实际开支;实际支出 (*Z)(O*z  
actual income 实际入息;实际收入;实际收益 hLI`If/+K  
actual market 现货市场 {\S+#W\  
actual price 现货价;实际价格 JI?rL  
actual profit 实际利润 = 6tHsN23  
actual quotation 实盘;实际价位;实际报价 ]Uw<$!$-]s  
actual year basis 按实际年度计算 5\N(PL  
actuals 实货 iWei  
actuarial investigation 精算调查 z8jk[5z  
actuarial principle 精算原则 `{eyvW[Ks  
actuarial report 精算师报告 J{l1nHQZSu  
Actuarial Society of Hong Kong 香港精算学会 )hd@S9Z.Y  
actuarial valuation 精算师估值 VCu{&Sh*  
actuary 精算师 e&simX;W  
ad referendum agreement 暂定协议;有待覆核的协定 *v;!-F&8>  
ad valorem duty 从价税;按值征税 2VF%@p  
ad valorem duty system 从价税制 B268e  
ad valorem fee 从价费 AjmVc])  
ad valorem tariff 从价关税 ^@ I   
additional allowance 额外免税额 Ao&\EcIOT  
additional amount for unexpired risk 未过期风险的额外款额 G'rxXJq  
additional assessable profit 补加应评税利润 IC#>X5  
additional assessment 补加评税 IM:=@a{  
additional commitment 额外承担 D;oe2E{I  
additional commitment vote 额外承担拨款 @.osJ}FxA  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 oeKHqP wg  
additional dependent parent allowance 供养父母额外免税额 nA?`BOe(  
additional provision 额外拨款 hhSy0  
additional stamp duty 附加印花税 XUM!Qv  
additional tax 补加税罚款;补加税款 $k|g"9  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 G %N $C  
adjudged bankrupt 被裁定破产 BHd&yIyI  
adjudicated bankrupt 裁定破产人 k ]W[`  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 GT~)nC9f  
adjudication of bankruptcy 裁定破产;宣告破产 YCdS!&^UN  
adjudication of insolvency 裁定无力偿还债务 !zux z  
adjusted actual 经调整的实数;调整后的实数 K)-U1JE7  
adjusted current assets 经调整的流动资产;调整后的流动资产 rFIqC:=  
adjusted figure 经调整的数字;调整后的数额 /d0K7F  
adjusted liabilities 经调整的负债;调整后的负债 ^g*pGrl#  
adjusted loss 经调整的亏损;调整后的亏损 4oK?-|=?  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 <DMl<KZ  
adjusted profit 经调整的利润;调整后的利润 vh"R'o  
adjusted surplus 经调整的盈余额;调整后的盈余额 kUq=5Y `D  
adjusted value 经调整的价值;调整后的价值 W!%]_I!&K  
adjustment 调整;修订;理算〔保险〕 ` BDLW%aL  
adjustment centre 调剂中心 cmBB[pk\  
adjustment lag 调整过程的时间差距;调整时差 ^:K3vC[h;c  
adjustment mechanism 调整机制 bsuus R9W  
adjustment of loss 亏损调整 So{x]x:f  
adjustment process 调整过程;调整程序 `k OD[*  
adjustment range 调整幅度 y]2qd35u_A  
administered exchange rate 受管制汇率 'HT7_$?*  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 P.6nA^hXB  
administration expenses 行政费用 5 elw~u  
administration fee 手续费;行政费 K2 he4<  
administration in bankruptcy 破产管理 6^%UU o%  
administration order 遗产管理令 LL]zT H0  
administrator 管理人;遗产管理人 @WJg WJm  
administrator of the estate 遗产管理人 /nyUG^5#{  
admission of debt 债项承认书 ;E@G`=0St  
admission of proof 接纳债权证明 6Ca(U'  
advance 放贷款项;垫付款项;预支款项;预付款项 C2@,BCR  
advance account 暂支帐目;预付款帐户 Ol1e/Wv  
advance compensation 预付补偿金 =6woWlfb  
advance from shareholder 股东垫款 F4It/  
advance pending reimbursement 预支以待日后付还 W^fuScG)c  
advanced economy 先进经济体系 ">~.$Jp_4  
advancement 预付;预付财产 7Ok;Lt!x  
advances warrant 垫款令 2}YOcnB  
advancing 贷出 aJYgzr,  
adverse balance 逆差 z)'Mk[  
adverse exchange 逆汇 n_$ :7J  
advertisement addressed to shareholders 在报章刊登的致股东通告 el2bd :  
advice for collection 托收通知书 A{UULVp  
advice of drawing 提款通知书;汇票通知书 Z&0'a  
advice of payment 付款通知 N U|d  
Advisory Committee [Securities and Futures Commission] , 3,gG "  
谘询委员会〔证券及期货事务监察委员会〕 Dpvk\t  
Advisory Committee on Diversification 经济多元化谘询委员会 #6ri-n  
affidavit 誓章;遗产申报誓章 Uh7v@YMC  
affidavit of no receipt 述明无收款的誓章 m6n?bEl6I  
affiliate 联号;联营公司;附属公司 wm]^3q I2  
affiliated company 附属公司;联号;联营公司 d_4T}% q  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Vm%1> '&  
affordability 负担能力 $P>`m$(8  
African Development Bank [AfDB] 非洲开发银行 szsk;a  
after-acquired property 事后取得的财产 7#@cz5Su  
after-hours dealing 市后交易 S?RN?1  
after-tax profit 税后盈利;税后利润;税后溢利 N*%@  
agency agreement 代理协议 j]*j}%hz  
agency expenses 代理机构的开支 9&upu jVS  
agency fee 代理费 iOwx0GD.n  
Agency Law 《代理法》 n.wF&f'D]  
agent 代理人;承销人 HOw -]JSP2  
agent of company 公司代理人 m0LTx\w!  
agent's fee 代理人费;经纪费 8d?g]DEN)6  
aggregate 总计;总数;总体数字 "5;;)\o ~  
aggregate amount 总款额;总额 @.G[s)x  
aggregate assets and liabilities 总体资产与负债 hZh9uI7.  
aggregate at constant price 按固定价格计算的总体数字 ^[]}R:  
aggregate demand 总需求 f~Fm4 >\(  
aggregate gross position 总持仓量 x\F,SEj  
aggregate limit 总限额 b|cyjDMAA  
aggregate of salaries tax 合计薪俸税 20vXSYa~  
aggregate performance 总体表现;总体业绩 g) p,5BADm  
aggregate supply 总体供应 >2~+.WePu  
aggregate surplus 总盈余 uvtF_P/  
aggregate total 整体总额 u`y><w4i  
aggregate value 总值;合计价值 J\d3N7_d  
aggregated basis 合计基准 %FXfqF9  
aggregated net chargeable income 合计应课税入息实额 )ap_Z6  
aggregation 合并计算;合计;总和 + ` s@  
aggregation of incomes of husband and wife 夫妇入息合并计算 /V8}eZ97  
aggregation of property 财产的总和 \zieyE  
agio 差价;贴水 (Q%'N3gk  
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》 ~\=1'D^6CK  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 7:9.&W/KE  
《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》 /J04^ 6  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,S'p %g  
《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》 XEn*?.e  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9;Itqe{8w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 Gqcq,_?gt  
agreement for a settlement 授产协议 !,[C] Q1  
agreement for assignment 转让协议 qtiz a~u  
agreement for sale 售卖协议;买卖协议 QFg sq{  
agreement for sale and purchase 买卖协议 vr0WS3  
agreement for the payment of interest 支付利息协议 , #U .j  
agreement for the repayment of money 还款协议 @?=|Y  
agreement of reinsurance 再保险协议 s:p[DEj-  
Agricultural Bank of China 中国农业银行 /rq VB|M  
air passenger departure tax 飞机乘客离境税 {Z3dF)>  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 |~'IM3Jw(Y  
airport tax 机场税 M@4UGM`J  
alcohol duty 酒精税 >tO`r.5u9  
alienation 让与;让渡;转让 RY c!~Wh~Y  
alimony 生活费;赡养费 t]$P1*I  
All Ordinaries Index [AOI] 所有普通股指数 PH?#)l D  
all risks 全险;综合险 Sp7ld7c  
All Sales Record for Stock Market 《股票市场成交报告》 hF@Gn/  
Allied Capital Resources Limited 新联财务有限公司 pX&pLaF  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 LEW'G"+  
allocation letter 拨款信件 *g y{]  
allocation of fund 分配款项;预留款项 $ "E).j  
allocation of profit 利润分配;溢利分配 8wVY0oRnU  
allocation warrant 拨款令 u}!@ ,/)  
allotment 分配;配股 w=LP"bqlI  
allotment notice 股份配售通知;配股通知 _^el\  
allotment of shares 股份分配 tj Gd )  
allowable 可获宽免;免税的 OR}c)|1  
allowable business loss 可扣除的营业亏损 '~ ,p[  
allowable expenses 可扣税的支出 ][W_[0v  
allowance 免税额;津贴;备抵;准备金 ]l'Y'z,}  
allowance for debts 债项的免税额 cgl*t+o&  
allowance for depreciation by wear and tear 耗损折旧免税额 6&bY}i^K  
allowance for funeral expenses 殡殓费的免税额 /%0<p,T  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qHNE8\9  
allowance for repairs and outgoings 修葺及支出方面的免税额 i/~1F_  
allowance to debtor 给债务人的津贴 S}$r>[t  
alteration of capital 资本更改 9:`(Q3Ei  
alternate trustee 候补受托人 *Ho/ZYj3  
amalgamation 合并 (T!9SU  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 =+-Yxh|*  
ambit of charges 征税范围;收费范围 z"+Mrew  
amended valuation 经修订的估值 F)s{PCl  
American Commodities Exchange 美国商品交易所 w3=%*<  
American Express Bank Limited 美国运通银行 AtF3%Z v2  
American Stock Exchange 美国证券交易所 Ix(?fO#uNF  
amortization 摊销 Gm9hYhC8  
amount due from banks 存放银行同业的款项 ?[)}l9  
amount due from banks abroad 存放海外银行同业的款项 ;]gP@h/  
amount due from holding companies 控股公司欠款 oqLfesV~  
amount due from local banks 存放本港银行同业的款项 {"&SJt[%X  
amount due to banks 银行同业的存款 /1x,h"T\<  
amount due to banks abroad 海外银行同业的存款 'XzXZJ[uq  
amount due to holding companies 控股公司存款 ~zSCg|"r  
amount due to local banks 本港银行同业的存款 @+9<O0  
amount due to outport banks 外埠银行同业的存款 %^1cyk  
amount for note issue 发行纸币的款额 ]u4Hk?j~<  
amount of bond 担保契据的款额 K_2|_MLlZ  
amount of consideration 代价款额 EL8NZ%:v:  
amount of contribution 供款数额 E<C&Cjz:H  
amount of indebtedness 负债款额 U Z|HJ8_  
amount of principal of the loan 贷款本金额 dbOdq  
amount of rates chargeable 应征差饷数额 W D T]!  
amount of share capital 股本额 z I+\Oll#Q  
amount of sums assured 承保款额 \MjJ9u `8  
amount of variation 变动幅度 NPd%M  
amount of vote 拨款数额 u%]shm  
amount payable 应付款额 2gzou|Y  
amount receivable 应收款额 y`$Q \}fS  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 FBpH21|/y  
analysis 分析 1gmt2>#v%  
ancillary risk 附属风险 U5-@2YcH  
annual account 周年帐目;周年帐目报表;年度决算;年结 x_c7R;C  
annual accounting date 年结日期 %I-+Ead0i  
annual allowance 每年免税额;年积金;年度津贴;年津 rAs,X  
annual balance 年度余额 QHWBAGA  
annual disposable income 每年可动用收入 Pb8^ b  
annual estimates 周年预算 (y?I Tz9  
annual fee 年费 =QK$0r]c'k  
annual general meeting 周年大会 #% of;mJv  
annual growth rate 年增率;每年增长率 Ya;9]k8,  
annual long-term supplement 长期个案每年补助金 6I!7c^]t  
annual pensionable emolument 可供计算退休金的年薪 ^bc;[x&N  
annual report 年报 c%[#~;E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 [Z~ 2  
annual return 周年报表;周年申报表;每年报税表格 ithewup  
Annual Return Rules 《周年报表规则》 nPs7c %  
annual review of consumer prices 每年消费物价回顾 /F4pb]U!*  
annual roll-forward basis 逐年延展方式 D K=cVpN%s  
annual salary 年薪 BCe|is0  
annual statement 年度报表;年度决算表 y_HN6  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 T"&)&"W*U  
annuitant 年金受益人 Pfm_@'8  
annuity 年金 ^Ve<>b  
annuity contract 年金合约 hgLj<  
annuity on human life 人寿年金 ?{U m  
antecedent debt 先前的债项 0H0-U'l  
ante-dated cheque 倒填日期支票 5Q 'i2*j  
anticipated expenditure 预期开支 zfwS  
anticipated net profit 预期纯利 zH>hx5,k'X  
anticipated revenue 预期收入 @#P,d5^G  
anti-inflation measure 反通货膨胀措施 +J{0 E  
anti-inflationary stance 反通货膨胀立场 <c%W")0  
apparent deficit 表面赤字 Kh4$ wwn  
apparent financial solvency 表面偿债能力 $&"V^@  
apparent partner 表面合伙人 m! W3Cwz\&  
application for personal assessment 个人入息课税申请书 hUD7_arKF  
application of fund 资金应用 zfc3)7  
application to release as liquidator and to destruct the books of accounts and documents ?UK|>9y}Z  
申请免除清盘人职务及毁灭帐簿与文件 lj{VL}R  
appointed actuary 委任精算师 cZ(elZ0~  
appointed auditor 委任核数师;委任审计师 ZkIgL  
appointed trustee 委任的受托人 Iw<jT|y)  
appointer 委任人 iSFuT7; %  
apportioned pro rata 按比例分摊 xGU(n _Y  
apportionment 分配;分摊 Qb! PRCHQ  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 =56T{N  
apportionment formula 分摊方程式 } g3+{\x8  
apportionment of estate duty 遗产税的分摊 0<8XI>.3D  
appraisal 估价;评估 fZxIY,  
appreciable growth 可观增长 >yXN,5d[  
appreciable impact 显着影响 nOQa_G]Gz  
appreciable increase 可观增长 F  q!fWl  
appreciation 增值;升值 4*aZ>R2hO  
appreciation against other currencies 相对其他货币升值 T ]j.=|,d  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Wd0 [%`dq  
appreciation tax 增值税 Yp0/Ab(v  
appropriation 拨款;拨用;拨付 %0 #XPc("  
appropriation account 拨款帐目 xl"HotsX-x  
Appropriation Bill 拨款法案 0QvT   
appropriation-in-aid system 补助拨款办法 , =aJVb=C  
approved assets 核准资产 ifo7%XPcg  
approved basket stock 认可一篮子证券 5OO'v07b  
approved budget 核准预算 4Q IE8f Y  
approved charitable donation 认可慈善捐款 557(EM  
approved charitable institution 认可慈善机构 wHIj<"2  
approved currency 核准货币;认可货币 %?aS#4jI  
approved estimates 核准预算 pGSai &  
approved estimates of expenditure 核准开支预算 Yk42(!  
approved overseas insurer 核准海外保险人 <$N"q  
approved overseas trust company 核准海外信托公司 uNn[[LS  
approved pooled investment fund 核准汇集投资基金 A/7X9ir  
approved provident fund scheme 认可公积金计划 (_4;') 9  
approved provision 核准拨款 H"Klj_<dH0  
approved redeemable share 核准可赎回股份 tX!n sm1  
approved regional stock 认可地区性证券 *xE,sj+(  
approved retirement scheme 认可退休金计划 >|6iR%"f#  
approved subordinated loan 核准附属贷款 U:MPgtwe  
arbitrage 套戥;套汇;套利 G60R9y47c  
arbitrageur 套戥者;套汇者 or k=`};  
arbitrary amount 临时款项 hLDA]s  
arrangement 措施;安排;协定 XyMG.r-,  
arrears 欠款 x!_<z''  
arrears of pay 欠付薪酬 k<RZKwQc  
arrears of revenue 逾期未收税款;逾期未收的帐项 H'MJ{r0,  
articles of association 组织章程;组织细则;组织章程细则 MG /,==  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Sa"9^_.2#  
ascertainment of profit 确定利润 Dfd-^N!  
"Asia Clear" “亚洲结算系统” SlSM+F  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 k'$!(*]\b  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 bln/1iS  
Asian Development Fund [ADF] 亚洲发展基金 q~L^au8  
Asian dollar bond 亚洲美元债券 w_ {,<[#  
Asian dollar market 亚洲美元市场 *jMk/9oa<N  
Asian dollar rate 亚洲美元利率 D0mI09=GtQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 v`V7OD#:j]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M7>(hVEAW'  
asked price 沽盘;喊价;索价;卖方报价 P]i =r] i  
assessable income 应评税入息 V:/7f*n7  
assessable loss 应评税亏损 _SACqamo5s  
assessable profit 应评税利润 JlKM+UE :  
assessable value 应评税值 +,v-=~5  
assessed profit 估定利润 <!pQ  
assessed value 经评估价值 QQe;1O  
assessment 评税;评定;估价;评税单  KluA  
assessment number 评税编号;估价编号 /H:I 68~  
assessment of additional tax 补加税评税 KOg?FmD  
assessment of performance 业绩评估;实绩评价 [TF8'jI0  
Assessor 评税主任 ^uS/r#l  
asset price bubbles 资产价格泡沫 OG3/-K8R  
asset-backed securities 具资产保证的证券 b dJ+@r  
assets accretion 资产增值 tRw@U4=y  
assets and liabilities 资产与负债 X%bFN  
assets betterment statement 资产递增表;资产改进表 0t#g }  
assets lending 实物放款;有抵押贷款 ]O{u tm  
assets of the company passing on the death 死者去世时转移的公司资产 O+=vEp(  
assets pledged as security for liabilities 用作负债抵押的资产 I _i6-<c.Q  
assets portfolio 资产投资组合 CzV(cSS9-  
assets price 资产价格 {F N;'Uc  
assets quality 资产质素 iqhOi|!  
assets realization 资产变现 0)9"M.AIvo  
assets refinancing arrangement 资产再集资安排 55t\Bms{  
assets securitization 资产证券化 l7JY]?p  
assets situated outside Hong Kong 在香港以外地方的资产 5 cK@WE:  
assets stripping 削减资产;拆卖资产 Px5t,5xT8  
assets value 资产值 'SLE;_TD  
assignee 承让人 Gg\G'QU  
assignment 转让;转让书;转让契 XT,#g-oi  
assignment of interest 权益转让 7ou46v|m5  
assignment of letters patent and trade mark 专利证书及商标转让 VGw(6`|!  
assignment of property 物业转让;物业转让书 :)jJge&^p  
assignment right 转让权 ;Qi }{;+  
assignor 转让人 ~#}Dx :HH  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 <DH*~tLp2  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i`)!X:j  
associate member 附属会员 tvX>{-M  
associated body corporate 相联法人团体 Fv?=Z-wk  
associated company 相联公司;联属公司 j%<}jw[2  
associated corporation 相联法团 A>NsKWf{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] bg?"ILpk  
公认会计师公会〔英国〕 V 'X;jC  
Association of Futures Exchange Brokers 香港期货经纪协会 {dPgf  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 %lr|xX  
association of underwriters 承保人组织 $R8w+ Id  
assumption of control 接管 W v!<bT8r  
assurance 担保;保险;转易;转易书 *jzLFuWIG  
assurance of interest 权益的转易 "`A:(<x  
at 19XX price 按一九XX年价格计算 Aox3s?  
at a discount 按赔价计算;按贴水价格计算;打折扣 v_PdOp[ k  
at a premium 按溢价计算;按升水价格计算 lf>nbvp  
at call 通知付款;按通知 BzpP7ZWV  
at constant market price 按固定市价计算 :^C'<SY2Gs  
at constant price 按固定价格计算 SC#sax4N!=  
at cost 按成本计算 oJ*1>7[J  
at current market price 按当时市价计算;按现时市价计算 0MIUI<;j  
at current price 按当时价格计算;按现时价格计算 -%IcYzyA  
at factor cost 按要素成本计算;按生产要素成本计算 7Tf]:4Y"  
at money-of-the-day price 按付款当日价格计算 q}L+/+b  
at or better 按指定或较佳价位〔买卖指令〕 m:`@?n~..  
at par 按面值计算;平价 K&A;Z>l,v5  
at sight 见票即付 77gysd\(  
at the close 按收市盘 xPmN},i'R$  
at the opening 按开市盘 }0=<6\+:`  
attestation 见证;见证条款 lm'Zy"~::  
at-the-money option 平价期权 z&nZ<ih  
attorney 受权人;受托代表人 7N2\8kP  
attornment 新拥有人承认书 Q"J-tP!  
attributable profit 可归属利润 6R}j-1 <n  
attributable share value 可归属股份价值 a0Oe:]mo\  
Auckland Stock Exchange 奥克兰证券交易所 -E&e1u,Mi  
auction 拍卖 ul5|.C  
auctioneer 拍卖商 !)NidG  
audit 审计;核数 ]Ql 0v"` F  
Audit Commission 审计署 us)*2`?6t  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] H5wb_yBQ+  
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〕 J/D|4fC  
audit review 帐目审查 ),@f6](  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ~hN~>0O  
audited account 审计帐目;经审计的帐目 c"gsB!xh  
audited annual account 经审计的周年帐目 00vBpsZj2;  
audited balance sheet 经审计的资产负债表 b_$ 1f >  
auditor 核数师;核数主任;审计师 qFR dg V>8  
auditor's certificate 核数师证明书;审计师证明书 1 H4fJ3-  
auditor's report 核数师报告;审计师报告 y@vj;3:  
Aussie bond 澳元债券 2%rLoL$Y2+  
austerity budget 紧缩预算 j033%p+Xc  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 p{;i& HNdp  
Australia All Ordinaries Index 澳洲所有普通股票指数 <"&'>?8j  
Australian Dollar [AUD] 澳元 t Y1Et0  
Australian Options Market 澳大利亚期权市场 &m{'nRU}c  
Australian Securities Commission 澳洲证券事务监察委员会 8KjRCm,I  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 )3?rXsSR  
Australian Stock Exchange 澳大利亚证券交易所 ysXx%k  
Austrian Schilling [ATS] 奥地利先令 X} JOX9pK  
authentication 认证;鉴证 "HQF.#\#  
authority to purchase 委托购买证;委购书 Yx?aC!5M  
authorization 认可;核准;授权;授权书 CyM}Hc&w  
authorization by direction 指示授权 hol<dB  
authorization by instruction 指令授权 eG] a zt  
authorization by warrant 令状授权 wODvc9p}]  
authorization of unit trust 单位信托的认可 hCc0sRp  
authorized agent 指定代理人 O+ .*lo  
authorized capital 法定资本 QocQowz  
authorized clerk 出市员 !G=>ve  
authorized dealer 认可交易商 |KG&HN fP-  
authorized financial institution 认可财务机构 IS_Su;w>4  
authorized fund 认可基金 $Tl<V/  
authorized fund house 获授权的基金公司;认可基金公司 k khE}qSD  
authorized institution 认可机构 FRyPeZR  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 -Wo15O"  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 Y_H/3?b%  
authorized insurer 获授权保险人;获认可承保人 RtF8A5ys  
authorized investment 特准投资项目 -Wjh**  
authorized person 获授权人 K}x/ BhE+  
authorized representative 获授权代表 yqcM(,0]  
authorized share capital 法定股本 13f<0wg  
automated quotation system 自动报价系统 WfVMdwz=  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] K; kM_%9u  
自动交易系统〔香港期货交易所有限公司〕 $-G`&oT  
automatic adjustment mechanism 自动调整机制 VuWib+fT  
automatic adjustment system 自动调整系统 }C~]=Z  
Automatic Clearing House 自动票据交换所 fD6GQ*  
automatic exchange rates accumulation system 自动化汇率累集系统 emWGIo  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 q.oLmX  
automatic teller machine [ATM] 自动柜员机 @FX{M..  
autopay 自动转帐 %!W%#U0  
available assets 可用资产 RV!<?[  
available fiscal reserve 现存财政储备 -0|K,k  
available profit 可用利润 W);W.:F  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 xh'^c^1  
average 平均;平均数;海损 #( uj$[o  
average basic salary 平均基本薪金 <'*4j\*  
average consumer expenditure 平均消费开支;一般消费开支 qZ\ L  
average cost 平均成本 F' BdQk3o  
average cost of land production 增辟土地平均成本 CIQwl 6H9  
average daily turnover 平均每日成交额 sJ6a7A8)  
average daily wage rate 平均每日工资率 {e9Y !oFg  
average expenditure pattern 平均开支模式 ,YlQK;  
average growth rate 平均增长率 ^5)_wUf  
average net fixed assets 固定资产平均净值 7*'@qjTos  
average of relatives 相对价格平均数 rWr/p^~  
average price 平均价格 yh!B!v'  
average propensity to consume 平均消费倾向;一般消费倾向 ks:{TA27  
average propensity to save 平均储蓄倾向;一般储蓄倾向 05)|"EX)  
average rate 平均率 l{EU_|q  
average revenue 平均收入;平均收益 `p|[rS>  
average stock 平均库存;平均存货 (T;9us0  
average yearly rent 平均年租 1ih*gJPpj  
avoidance of double taxation 避免双重课税 R+Lk~X^*l'  
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 [Yvsa,2  
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