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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: ^aM/BS\  
A share A股;甲类股份 q9z!g/,d/  
abatement of tax 减税;减扣免税额 tfIBsw.  
ABN AMRO Bank N.V. 荷兰银行 &MLhCekY  
above-the-line expenditure 线上项目支出;经常预算支出 =<uz'\Ytv%  
above-the-line receipt 线上项目收入;经常预算收入 q'-l; V|  
ABSA Asia Limited 南非联合亚洲有限公司 jN{xpd  
absolute change 绝对数值变更 Jj!tRZT  
absolute expenditure 实际开支 5:3$VWLa <  
absolute guideline figure 绝对准则数字 krY.Cc]  
absolute interest 绝对权益 WjxBNk'f  
absolute order of discharge 绝对破产解除令 {"AYOc>2|  
absolute profit margin 绝对利润幅度 s+G9L)b'  
absolute value 实值;绝对值 5{f/H] P  
absolutely vested interest 绝对既得权益 q$*_C kT  
absorbed cost 已吸收成本;已分摊成本 8$tpPOhzb  
absorption 吸收;分摊;合并 ]1$AAmQH  
absorption rate 吸收率;摊配率;分摊率 ),FN29mZu  
ACB Finance Limited 亚洲商业财务有限公司 >d[vHyA~!D  
acceptable form of reciprocity 合理的互惠条件 }nERQq&A  
acceptable rate 适当利率;适当汇率 XzFqQ- H  
acceptance agreement 承兑协议 @?AE75E{  
acceptance for honour 参加承兑 X \ZUt >  
acceptor 承兑人;接受人;受票人 _^$b$4)  
acceptor for honour 参加承兑人 %ycT}Lu  
accident insurance 意外保险 s"!}=k X  
Accident Insurance Association of Hong Kong 香港意外保险公会 (:k`wh&  
accident insurance scheme 意外保险计划 ]-OkW.8d1  
accident year basis 意外年度基准 =U|SK"oO  
accommodation 通融;贷款 v" TH[}C9D  
accommodation bill 通融票据;空头票据 WZ-{K"56  
accommodation party 汇票代发人 5. UgJ/  
account balance 帐户余额;帐户结余 rxA)&  
account book 帐簿 NGGd6V%'-  
account collected in advance 预收款项 !Bbwl-e`  
account current book 往来帐簿 :iiTz$yk  
account of after-acquired property 事后取得的财产报告 bvvx(?!  
account of defaulter 拖欠帐目 2;7GgO~  
account payable 应付帐款 S(s~4(o>8  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 wWswuhq<  
account receivable 应收帐款 O@&I.d$  
account receivable report 应收帐款报表 tELnq#<6  
account statement 结单;帐单;会计财务报表 56aJE .?<  
account title 帐户名称;会计科目 I4ct``Di  
accountant's report 会计师报告 :dc J6  
Accountant's Report Rules 会计师报告规则 u3!!_~6,z  
accounting and auditing procedure 会计与审计程序;会计与核数程序 z1A-EeT  
Accounting Arrangements 《会计安排》 !.N=Y;@lY  
accounting basis 会计基础 m5g: Q  
accounting by Official Receiver 破产管理署署长呈交的帐目 oK[,xqyA  
Accounting Circular 《会计通告》 780MSFV8  
accounting class 会计类别 ^?`,f>`M  
accounting date 记帐日期;会计结算日期 7-B'G/PS/  
accounting for money 款项核算 } /FM#Xh  
Accounting Officer 会计主任 r{;4(3E2  
accounting period 会计报告期;会计期 1#RA+d(  
accounting policy 会计政策;会计方针 @&> +`kgU-  
accounting practice 会计惯例 Ki\jiflc7  
accounting principle 会计准则 zOp"n\  
accounting record 会计记录 S(xA}0]  
accounting report 会计报告 8)ol6Mi{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 l8li@K  
Accounting Society of China 中国会计学会 j* ja)  
accounting statement 会计报表 ew~FN  
accounting system 会计制度;会计系统 c(JO;=,@9  
accounting transaction 会计事项;帐务交易 5n#&Hjb*F0  
accounting treatment 会计处理 D4T+Gk"n  
accounting year 会计年度 |,f6c Om f  
accretion 增值;添加 D]_\i[x  
accrual 应计项目;应累算数目 Ps-d#~4U;  
accrual basis 应计制;权责发生制 EFOQ;q  
accrual basis accounting 应计制会计;权责发生制会计 @35]IxD  
accrue 应累算;应计 qA[}\8}h  
accrued benefit 应累算利益 9LRY  
accrued charges 应计费用  =7@  
accrued cumulative preference share dividend 应累算的累积优先股股息 [a6lE"yr  
accrued expenses 应累算费用 3F3?be  
accrued interest payable 应付利息;应计未付利息 >0$5H]1u  
accrued interest receivable 应收利息;应计未收利息 L1+cv;t  
accrued right 累算权益 p gi7 JQ  
accruing profit 应累算的利润 OQyOv%g5C  
accumulated fiscal reserve 累积财政储备 GQ8P}McA  
accumulated profit 累积利润;滚存溢利 pc>R|~J{2  
accumulated reserve 累积储备 M](U"K?  
accumulation of surplus income 累积收益盈余 r73Xh"SL  
acquired assets 既得资产 !%=k/|#  
acquisition 收购;购置;取得 RmCR"~   
acquisition cost 购置成本 Vt>E\{@[t  
acquisition expenses 购置费用 ]t<%>Z$  
acquisition of 100% interest 收购全部股权 > [7vX m4  
acquisition of control 取得控制权 3EdPKM j&  
acquisition of fixed assets 购置固定资产 CiF bk&-g  
acquisition of shell “买壳” Ha\hQ'99  
acquisition price 收购价 Rh^$0Q*2  
act of God 天灾 2|EoP-K7  
acting partner 执事合伙人 o)DKP>IM#  
active market 买卖活跃的市场;交投畅旺的市场;旺市 JJa?"82FXZ  
active partner 积极参与的合伙人 i[ lH@fJm_  
active trading 交投活跃 jws(`mIf\  
actual circulation 实际流通 1uE[ %M  
actual cost 实际成本 IS~oyFS  
actual expenditure 实际开支;实际支出 ^.7xu/T  
actual income 实际入息;实际收入;实际收益  7dIDKx  
actual market 现货市场 =#Jb9=zdR  
actual price 现货价;实际价格 ,kI1"@Tu  
actual profit 实际利润 m-]"I8 [  
actual quotation 实盘;实际价位;实际报价 xCD+qP ^  
actual year basis 按实际年度计算 kE}I b4]J  
actuals 实货 Bf'(JJ7&N  
actuarial investigation 精算调查 6ZJQ '9f  
actuarial principle 精算原则 &bNj/n/  
actuarial report 精算师报告 #/6X44 *u  
Actuarial Society of Hong Kong 香港精算学会 <Do89  
actuarial valuation 精算师估值 >~ :]+q  
actuary 精算师 6w#v,RDEu  
ad referendum agreement 暂定协议;有待覆核的协定 e V#H"fM  
ad valorem duty 从价税;按值征税 wz57.e!Me=  
ad valorem duty system 从价税制 sy?W\(x  
ad valorem fee 从价费 fC[gu$f][  
ad valorem tariff 从价关税 %8/$CR  
additional allowance 额外免税额 P7!Sc  
additional amount for unexpired risk 未过期风险的额外款额 Ar_/9@n  
additional assessable profit 补加应评税利润 5irOK9hK  
additional assessment 补加评税 ah.Kb(d:  
additional commitment 额外承担 `Hqu 2 '`  
additional commitment vote 额外承担拨款 %|~ UNP$  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Z9y:}:j"  
additional dependent parent allowance 供养父母额外免税额 *BV .zbGm  
additional provision 额外拨款 hB4.tMgZ  
additional stamp duty 附加印花税 V^D#i(5  
additional tax 补加税罚款;补加税款 Gy5W;,$q  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书  qn .  
adjudged bankrupt 被裁定破产 SE1 tlP  
adjudicated bankrupt 裁定破产人 c4|.!AQ>  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 rXMv&]Ag  
adjudication of bankruptcy 裁定破产;宣告破产 m[XN,IE#u  
adjudication of insolvency 裁定无力偿还债务 rv[\2@}  
adjusted actual 经调整的实数;调整后的实数 wKN9HT  
adjusted current assets 经调整的流动资产;调整后的流动资产 1*"Uc!7.%  
adjusted figure 经调整的数字;调整后的数额 ueOvBFgZ  
adjusted liabilities 经调整的负债;调整后的负债 f\JyN@w+  
adjusted loss 经调整的亏损;调整后的亏损 =G`m7!Q)  
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 _<$=n6#  
adjusted profit 经调整的利润;调整后的利润 hG U &C]  
adjusted surplus 经调整的盈余额;调整后的盈余额 ),_bDI L+  
adjusted value 经调整的价值;调整后的价值 T/ov0l_  
adjustment 调整;修订;理算〔保险〕 spf}{o  
adjustment centre 调剂中心 ,o`qB81  
adjustment lag 调整过程的时间差距;调整时差 RL%{VE  
adjustment mechanism 调整机制 OkM>  
adjustment of loss 亏损调整 -llujB%;,e  
adjustment process 调整过程;调整程序 ~Hq 2'  
adjustment range 调整幅度 l#Tm`br  
administered exchange rate 受管制汇率 r]yq #T`z  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,^(T^ -  
administration expenses 行政费用 3y!CkJKv  
administration fee 手续费;行政费 YY9q'x,w  
administration in bankruptcy 破产管理 (.cT<(TB  
administration order 遗产管理令 d0,I] "  
administrator 管理人;遗产管理人 "v06F j>q  
administrator of the estate 遗产管理人 )]}*oO  
admission of debt 债项承认书 A, os rv  
admission of proof 接纳债权证明 h(fh |R<  
advance 放贷款项;垫付款项;预支款项;预付款项 #KwFrlZ  
advance account 暂支帐目;预付款帐户 9o6y7hEQy  
advance compensation 预付补偿金 5D#*lMSP"'  
advance from shareholder 股东垫款 Ny#%7%(  
advance pending reimbursement 预支以待日后付还 Qj~0vx!  
advanced economy 先进经济体系 pGC`HTo|  
advancement 预付;预付财产 = 2k+/0ZbP  
advances warrant 垫款令 la-+ `  
advancing 贷出 ;4 &~i  
adverse balance 逆差 Mo/xEB/O  
adverse exchange 逆汇 e1#}/U  
advertisement addressed to shareholders 在报章刊登的致股东通告 ] 3v  
advice for collection 托收通知书 KNn E5f  
advice of drawing 提款通知书;汇票通知书 rtI4W  
advice of payment 付款通知 F-nt7l  
Advisory Committee [Securities and Futures Commission] {"<Q?yA2y  
谘询委员会〔证券及期货事务监察委员会〕 CNwhH)*  
Advisory Committee on Diversification 经济多元化谘询委员会 5segzaI  
affidavit 誓章;遗产申报誓章 SOm~];[  
affidavit of no receipt 述明无收款的誓章 nD_g84us  
affiliate 联号;联营公司;附属公司 {|fA{ Q_R  
affiliated company 附属公司;联号;联营公司 NO&OuiN  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 q&+GpR  
affordability 负担能力 6*e:ey U  
African Development Bank [AfDB] 非洲开发银行 7J _H Ox#  
after-acquired property 事后取得的财产 k$hWR;U  
after-hours dealing 市后交易 m=R4A4Y7  
after-tax profit 税后盈利;税后利润;税后溢利 Djzb#M'm  
agency agreement 代理协议 \l:n  
agency expenses 代理机构的开支 ,UP6.C14  
agency fee 代理费 R'{V&H^Z  
Agency Law 《代理法》 UY==1\  
agent 代理人;承销人 lfhB2^ ^  
agent of company 公司代理人 ZE :oK   
agent's fee 代理人费;经纪费 Deam%)bXM]  
aggregate 总计;总数;总体数字 rScmUt  
aggregate amount 总款额;总额 au8) G_A  
aggregate assets and liabilities 总体资产与负债 2XE4w# [j  
aggregate at constant price 按固定价格计算的总体数字 ELm#  
aggregate demand 总需求 hZpFI?lqc\  
aggregate gross position 总持仓量 9(C Ke,  
aggregate limit 总限额 33; yt d  
aggregate of salaries tax 合计薪俸税 5=dg4"b]  
aggregate performance 总体表现;总体业绩 XdB8Oj~~  
aggregate supply 总体供应 /A>/]2(  
aggregate surplus 总盈余 Lpn`HAw&  
aggregate total 整体总额 p%?R;W`u2  
aggregate value 总值;合计价值 Q|0[B4e^:  
aggregated basis 合计基准 m\t %wr  
aggregated net chargeable income 合计应课税入息实额 Yrd K@I  
aggregation 合并计算;合计;总和 `pKQ|zGw  
aggregation of incomes of husband and wife 夫妇入息合并计算 H1X6f7`  
aggregation of property 财产的总和 {30A1>0#P  
agio 差价;贴水 6S<pWR~  
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》 $FAl9  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment {u:DC4eut  
《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》 hGpaHY>My  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment v/kYyz  
《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》 eVy,7goh  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 9;@6iv  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ut o4bs:  
agreement for a settlement 授产协议 Kp"o0fh<9  
agreement for assignment 转让协议 \Wo,^qR  
agreement for sale 售卖协议;买卖协议 hWUZn``U$|  
agreement for sale and purchase 买卖协议 #bGt%*Re p  
agreement for the payment of interest 支付利息协议 SDot0`s>  
agreement for the repayment of money 还款协议 lAoH@+dyA+  
agreement of reinsurance 再保险协议 DukCXyB*l  
Agricultural Bank of China 中国农业银行 ?(mlt"tPk  
air passenger departure tax 飞机乘客离境税 -O ej6sILO  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ?&Lb6(}e  
airport tax 机场税 /JvNJ f  
alcohol duty 酒精税 kY*D s;  
alienation 让与;让渡;转让 Pp}j=$&j\  
alimony 生活费;赡养费 `=FfzL  
All Ordinaries Index [AOI] 所有普通股指数 X&K1>dgWP  
all risks 全险;综合险 $FD0MrB_+  
All Sales Record for Stock Market 《股票市场成交报告》 N[AX29  
Allied Capital Resources Limited 新联财务有限公司 . [C ~a  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 xL mo?Y*  
allocation letter 拨款信件 fFsA[@5tul  
allocation of fund 分配款项;预留款项 2"NJt9w  
allocation of profit 利润分配;溢利分配 ?gTY! ;$P  
allocation warrant 拨款令 P2lj#aQLS  
allotment 分配;配股 :imp~~L;  
allotment notice 股份配售通知;配股通知 wp} PQw:  
allotment of shares 股份分配 rHP5;j<]  
allowable 可获宽免;免税的 chxO*G  
allowable business loss 可扣除的营业亏损 ,l~i|_  
allowable expenses 可扣税的支出 $oh}!Smt  
allowance 免税额;津贴;备抵;准备金 {| Tl3  
allowance for debts 债项的免税额 ]/U)<{6  
allowance for depreciation by wear and tear 耗损折旧免税额 :V8 \^  
allowance for funeral expenses 殡殓费的免税额 Ix}:!L  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Jz3u r)|  
allowance for repairs and outgoings 修葺及支出方面的免税额 Og^b'Kx/  
allowance to debtor 给债务人的津贴 `,xKK+~YG-  
alteration of capital 资本更改 gi~*1RIel;  
alternate trustee 候补受托人 ]m YY1%H8M  
amalgamation 合并 'H97D-86/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >d_O0a*W-  
ambit of charges 征税范围;收费范围 aQcJjF5x  
amended valuation 经修订的估值 oKzLt  
American Commodities Exchange 美国商品交易所 6VIi nuOW  
American Express Bank Limited 美国运通银行 40mgB4I  
American Stock Exchange 美国证券交易所 F(mm0:lT  
amortization 摊销 )/Ul" QF  
amount due from banks 存放银行同业的款项 ,zO!`|I  
amount due from banks abroad 存放海外银行同业的款项 ,\ov$biL  
amount due from holding companies 控股公司欠款 bKiV<&Z5d  
amount due from local banks 存放本港银行同业的款项  w;)@2}  
amount due to banks 银行同业的存款 !A g W @  
amount due to banks abroad 海外银行同业的存款 85-00m ~  
amount due to holding companies 控股公司存款 )p 2kx  
amount due to local banks 本港银行同业的存款 IE,xiV  
amount due to outport banks 外埠银行同业的存款 >=$( ,8"  
amount for note issue 发行纸币的款额 85m_jmh[  
amount of bond 担保契据的款额 tK0?9M.)  
amount of consideration 代价款额 |s=)*DZv  
amount of contribution 供款数额 [$f  
amount of indebtedness 负债款额 Bh<)e5lP:  
amount of principal of the loan 贷款本金额 fsb_*sh&  
amount of rates chargeable 应征差饷数额 r;SA1n#  
amount of share capital 股本额 d'q,:="c  
amount of sums assured 承保款额 ?bW|~<X~  
amount of variation 变动幅度 u 6;SgPw  
amount of vote 拨款数额 3 l QGU  
amount payable 应付款额 r,aV11{  
amount receivable 应收款额 XJ.bK  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 9*U3uyPi  
analysis 分析 m&cVda/  
ancillary risk 附属风险 Fn1|Wt*  
annual account 周年帐目;周年帐目报表;年度决算;年结 n}}$-xl  
annual accounting date 年结日期 rISg`-  
annual allowance 每年免税额;年积金;年度津贴;年津 p78X,44xg  
annual balance 年度余额 1UT&kD!si  
annual disposable income 每年可动用收入 z q _*)V  
annual estimates 周年预算 iW9G0Ay  
annual fee 年费 ]+Ik/+Nz  
annual general meeting 周年大会 N8_ c%6GE  
annual growth rate 年增率;每年增长率 wgp{P>oBX  
annual long-term supplement 长期个案每年补助金 9Eu.Y  
annual pensionable emolument 可供计算退休金的年薪 .Xqe]cax%  
annual report 年报 F=bX\T7  
Annual Report on the Consumer Price Index 《消费物价指数年报》 :  *k   
annual return 周年报表;周年申报表;每年报税表格 V]&0"HX2r!  
Annual Return Rules 《周年报表规则》 <XDYnWz  
annual review of consumer prices 每年消费物价回顾 &3#19v7/  
annual roll-forward basis 逐年延展方式 x(ue |UG  
annual salary 年薪 /J9|.];%r  
annual statement 年度报表;年度决算表 vu Vcv  
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 H}Z\r2  
annuitant 年金受益人 N D`?T &PK  
annuity 年金 tY'fFz^Ho  
annuity contract 年金合约 fq-e2MCX5  
annuity on human life 人寿年金 ezS@LFaA  
antecedent debt 先前的债项 f_I6g uDPz  
ante-dated cheque 倒填日期支票 xJlf}LEyF  
anticipated expenditure 预期开支 * `1W})  
anticipated net profit 预期纯利 /N>f#:}  
anticipated revenue 预期收入 o-H\vtOjE  
anti-inflation measure 反通货膨胀措施 sba+J:#w  
anti-inflationary stance 反通货膨胀立场 /?C}PM  
apparent deficit 表面赤字 )\ow/XPE  
apparent financial solvency 表面偿债能力 *.qm+#8W  
apparent partner 表面合伙人 $q%r}Cdg  
application for personal assessment 个人入息课税申请书 mO=bq4!  
application of fund 资金应用 .W>LEz'  
application to release as liquidator and to destruct the books of accounts and documents \W:~;GMeD  
申请免除清盘人职务及毁灭帐簿与文件 _!2bZ:emG  
appointed actuary 委任精算师 XA PqRJ*Z  
appointed auditor 委任核数师;委任审计师 rY yB"|  
appointed trustee 委任的受托人 Vz[tgb]-  
appointer 委任人 }04 EM  
apportioned pro rata 按比例分摊 G6@XRib3  
apportionment 分配;分摊 sbqAjm}  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 J$"3w,O6+U  
apportionment formula 分摊方程式 X"lPXoCN  
apportionment of estate duty 遗产税的分摊 0&wbGbg(W  
appraisal 估价;评估 )"KKBil0  
appreciable growth 可观增长 l=4lhFG,Mk  
appreciable impact 显着影响 qJN!L))  
appreciable increase 可观增长 &![3{G"+>l  
appreciation 增值;升值 ^V,?n@c!  
appreciation against other currencies 相对其他货币升值 JiH^N!  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 v{tw;Z#  
appreciation tax 增值税 ~*NG~Kn"s  
appropriation 拨款;拨用;拨付 2nz^%pLT  
appropriation account 拨款帐目 IqD;*  
Appropriation Bill 拨款法案 ^6g^ Q*"  
appropriation-in-aid system 补助拨款办法 .0 }eg$d  
approved assets 核准资产 e,V @t%  
approved basket stock 认可一篮子证券 >x'R7z23  
approved budget 核准预算 lFJDdf2:$C  
approved charitable donation 认可慈善捐款 'ip2|UG  
approved charitable institution 认可慈善机构 (+aU,EQ  
approved currency 核准货币;认可货币 P]cC2L@Vbi  
approved estimates 核准预算 bSJ@ 5qS  
approved estimates of expenditure 核准开支预算 b}<?& @  
approved overseas insurer 核准海外保险人 VkW N1A  
approved overseas trust company 核准海外信托公司 |tn.ZEgw3~  
approved pooled investment fund 核准汇集投资基金 w&F.LiX^  
approved provident fund scheme 认可公积金计划 n[+$a)$8  
approved provision 核准拨款 sQ"; t=yC  
approved redeemable share 核准可赎回股份 Q7#Yw"#G!  
approved regional stock 认可地区性证券 [8%R*}  
approved retirement scheme 认可退休金计划 R^*%yjy9  
approved subordinated loan 核准附属贷款 g$S|CqRG  
arbitrage 套戥;套汇;套利 {wJ8% ;Z7  
arbitrageur 套戥者;套汇者 z}.Q~4 f0D  
arbitrary amount 临时款项 .s-V:k5  
arrangement 措施;安排;协定 W!jg  
arrears 欠款 lf2Q  
arrears of pay 欠付薪酬 <dd XvUCX  
arrears of revenue 逾期未收税款;逾期未收的帐项 fmgXh)=  
articles of association 组织章程;组织细则;组织章程细则 CqFk(Td9-D  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ^]n:/kZ5"[  
ascertainment of profit 确定利润 2e_m>I  
"Asia Clear" “亚洲结算系统” GUDz>(  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 xwSi.~.  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 i(O+XQ}Fyx  
Asian Development Fund [ADF] 亚洲发展基金 9Ib#A  
Asian dollar bond 亚洲美元债券 `En>o~L;  
Asian dollar market 亚洲美元市场 y?Cq{(  
Asian dollar rate 亚洲美元利率 2r^G;,{  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;X;q8J^_K_  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 {J~VB~('  
asked price 沽盘;喊价;索价;卖方报价 OrP i ("/  
assessable income 应评税入息 }j`#s  
assessable loss 应评税亏损 _<^mi!Y  
assessable profit 应评税利润 JfLoGl;p m  
assessable value 应评税值 T;C0t9Yew  
assessed profit 估定利润 'f_[(o+n  
assessed value 经评估价值 8{4SaT.-Rm  
assessment 评税;评定;估价;评税单 P1G;JK  
assessment number 评税编号;估价编号 W!Fu7a  
assessment of additional tax 补加税评税 taBCE?{  
assessment of performance 业绩评估;实绩评价 ihp>cl?  
Assessor 评税主任 *e,GXU@  
asset price bubbles 资产价格泡沫 {ovW6#  
asset-backed securities 具资产保证的证券 i+@t_pxc  
assets accretion 资产增值 D;! aix3  
assets and liabilities 资产与负债 O&g$dK!Rad  
assets betterment statement 资产递增表;资产改进表 2%_UOEayU  
assets lending 实物放款;有抵押贷款 +bdjZD3  
assets of the company passing on the death 死者去世时转移的公司资产 L)"E_  
assets pledged as security for liabilities 用作负债抵押的资产 FE'F@aS\  
assets portfolio 资产投资组合 1|XC$0  
assets price 资产价格 |SX31T9rG  
assets quality 资产质素 RLNto5?  
assets realization 资产变现 S; Fj9\2)I  
assets refinancing arrangement 资产再集资安排 B`w@Xk'D  
assets securitization 资产证券化 pq +~|  
assets situated outside Hong Kong 在香港以外地方的资产 >(He,o@M  
assets stripping 削减资产;拆卖资产 i87+9X  
assets value 资产值 }rA _4%  
assignee 承让人 }cO}H2m  
assignment 转让;转让书;转让契 E}lNb  
assignment of interest 权益转让 (|dN6M-.K  
assignment of letters patent and trade mark 专利证书及商标转让 _1ax6MwX  
assignment of property 物业转让;物业转让书 >NJ`*M  
assignment right 转让权 $s<bKju  
assignor 转让人 AGMrBd|J{  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 .azA1@V|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 M0K+Vz=  
associate member 附属会员 _>u0vGF-  
associated body corporate 相联法人团体 6b-E|;"]:^  
associated company 相联公司;联属公司 "w&G1kw5I  
associated corporation 相联法团 gJYX  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] ?4sF:Y+\  
公认会计师公会〔英国〕 pxV@fH+`  
Association of Futures Exchange Brokers 香港期货经纪协会 Z(c2F]  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~{$5JIpCm  
association of underwriters 承保人组织  2p;N|V  
assumption of control 接管 ^oXLk&d  
assurance 担保;保险;转易;转易书 OM (D@up  
assurance of interest 权益的转易 el3lR((H  
at 19XX price 按一九XX年价格计算 ><w=  
at a discount 按赔价计算;按贴水价格计算;打折扣 _ lE d8Cb  
at a premium 按溢价计算;按升水价格计算 VRA0p[  
at call 通知付款;按通知 }%Vx2Q  
at constant market price 按固定市价计算 ay>u``$R  
at constant price 按固定价格计算 <2ymfL-q  
at cost 按成本计算 "yf#sEabV  
at current market price 按当时市价计算;按现时市价计算 !b{7gUjyI  
at current price 按当时价格计算;按现时价格计算 &BE'~G  
at factor cost 按要素成本计算;按生产要素成本计算 IRK(y*6  
at money-of-the-day price 按付款当日价格计算 S*'  
at or better 按指定或较佳价位〔买卖指令〕 7q@>d(xho  
at par 按面值计算;平价 b |JM4jgK  
at sight 见票即付 ZnZ`/zNO  
at the close 按收市盘 S r4/8BZ  
at the opening 按开市盘 8dCa@r&tz  
attestation 见证;见证条款 EL:Az~]V  
at-the-money option 平价期权 hM[QR'\QS  
attorney 受权人;受托代表人 859ID8F  
attornment 新拥有人承认书 =*=qleC3  
attributable profit 可归属利润 Zd <8c^@  
attributable share value 可归属股份价值 IgNL1KRD  
Auckland Stock Exchange 奥克兰证券交易所 dFzlcKFFD  
auction 拍卖 M&ec%<lM  
auctioneer 拍卖商 !_pryNcb  
audit 审计;核数 +ieRpVg  
Audit Commission 审计署 J`[He$7)  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] I3" GGp3L  
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〕 xO<Uz"R  
audit review 帐目审查 &\ \)x.!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 *Ry{}|_8  
audited account 审计帐目;经审计的帐目 jQi)pVT^  
audited annual account 经审计的周年帐目 W8Aii'Q8C/  
audited balance sheet 经审计的资产负债表 wJ>2}  
auditor 核数师;核数主任;审计师 &!KW[]i%9}  
auditor's certificate 核数师证明书;审计师证明书 ~]C m  
auditor's report 核数师报告;审计师报告 qV7nF }V{  
Aussie bond 澳元债券 X~> 2iL  
austerity budget 紧缩预算 @ZtDjxN &  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 #n6<jF1G  
Australia All Ordinaries Index 澳洲所有普通股票指数 gF8n{b  
Australian Dollar [AUD] 澳元 <Kt;uu>  
Australian Options Market 澳大利亚期权市场 "Oq>i9v;|$  
Australian Securities Commission 澳洲证券事务监察委员会 OE[N$,4I*  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 D.Z4noMA6  
Australian Stock Exchange 澳大利亚证券交易所 t`eUD>\  
Austrian Schilling [ATS] 奥地利先令 [fl^1!3{  
authentication 认证;鉴证 SJsRHQ  
authority to purchase 委托购买证;委购书 lbnH|;`$]m  
authorization 认可;核准;授权;授权书 G !;<#|a  
authorization by direction 指示授权 5|Hz$oU  
authorization by instruction 指令授权 rFU|oDF  
authorization by warrant 令状授权 Ika(ip#]=  
authorization of unit trust 单位信托的认可 !F[^?:pK  
authorized agent 指定代理人 Yxd&hr  
authorized capital 法定资本 Oq4J$/%  
authorized clerk 出市员 {n-6e[  
authorized dealer 认可交易商 MNV OloA  
authorized financial institution 认可财务机构 m+'vrxTY  
authorized fund 认可基金 !)+8:8H'  
authorized fund house 获授权的基金公司;认可基金公司 3%DDN\q\u  
authorized institution 认可机构 KQ2jeJ/pj  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 +"F9yb  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 JVt(!%K}&  
authorized insurer 获授权保险人;获认可承保人 n Wb0S  
authorized investment 特准投资项目 D/Hob  
authorized person 获授权人 5$Da\?Fpn  
authorized representative 获授权代表 q}MPl2  
authorized share capital 法定股本 ]}HuK#  
automated quotation system 自动报价系统 5@< D6>6  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Y=tx kN  
自动交易系统〔香港期货交易所有限公司〕 U]W+ers  
automatic adjustment mechanism 自动调整机制 T Z_](%  
automatic adjustment system 自动调整系统 ~|.vz!A  
Automatic Clearing House 自动票据交换所 $Oi@B)=4d+  
automatic exchange rates accumulation system 自动化汇率累集系统 ]q<Zc>OC  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 tZqy \_G  
automatic teller machine [ATM] 自动柜员机 ?JI:>3e  
autopay 自动转帐 a534@U4,  
available assets 可用资产 f]37Xl%I  
available fiscal reserve 现存财政储备 C">w3#M%  
available profit 可用利润 18];fC  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 EH~XN9b  
average 平均;平均数;海损 -9> oB  
average basic salary 平均基本薪金 8}<4f|?  
average consumer expenditure 平均消费开支;一般消费开支 Y!nxHRE  
average cost 平均成本 ! C|VX,w  
average cost of land production 增辟土地平均成本 |Y|gT*v  
average daily turnover 平均每日成交额 t-3y`31i.  
average daily wage rate 平均每日工资率 7qT>wCVT  
average expenditure pattern 平均开支模式 1:VbbOu->V  
average growth rate 平均增长率 TaTs-]4  
average net fixed assets 固定资产平均净值 &(t/4)IZox  
average of relatives 相对价格平均数 4Y:[YlfD.  
average price 平均价格 D0HLU ~o  
average propensity to consume 平均消费倾向;一般消费倾向 P8=!/L2?  
average propensity to save 平均储蓄倾向;一般储蓄倾向 l4smAT  
average rate 平均率 ExJexjOWI^  
average revenue 平均收入;平均收益 ~.L\f%<  
average stock 平均库存;平均存货 YMfjTt@Q  
average yearly rent 平均年租 \g<=n&S?  
avoidance of double taxation 避免双重课税 W*/0[|n*  
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 4g}'/  
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