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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:  fp!Ba  
A share A股;甲类股份 <)n8lIK  
abatement of tax 减税;减扣免税额 Zwj\Hz.  
ABN AMRO Bank N.V. 荷兰银行 #T<<{ RA  
above-the-line expenditure 线上项目支出;经常预算支出 S1oRMd)r  
above-the-line receipt 线上项目收入;经常预算收入 vi?{H*H4c  
ABSA Asia Limited 南非联合亚洲有限公司 ~lO^ C  
absolute change 绝对数值变更 y<r7_ysi  
absolute expenditure 实际开支 iaXpe]w$n  
absolute guideline figure 绝对准则数字 u,AZMjlF  
absolute interest 绝对权益 oE:9}]N_  
absolute order of discharge 绝对破产解除令 bOR1V\Jr$q  
absolute profit margin 绝对利润幅度 I3Gz,y+  
absolute value 实值;绝对值 VZ"W_U,  
absolutely vested interest 绝对既得权益 } :U'aa  
absorbed cost 已吸收成本;已分摊成本 eytd@-7uX  
absorption 吸收;分摊;合并 Lc,`  
absorption rate 吸收率;摊配率;分摊率 f9v%k'T[  
ACB Finance Limited 亚洲商业财务有限公司 ={& }8VA  
acceptable form of reciprocity 合理的互惠条件 Zz!0|-\  
acceptable rate 适当利率;适当汇率 *m2{6N_  
acceptance agreement 承兑协议 9pAklD4  
acceptance for honour 参加承兑 r #H(kJu,  
acceptor 承兑人;接受人;受票人 5J!ncLNm{  
acceptor for honour 参加承兑人 3[8F:I0UL  
accident insurance 意外保险 |"V]$s$ c  
Accident Insurance Association of Hong Kong 香港意外保险公会 LASR*  
accident insurance scheme 意外保险计划 .)Xyz d  
accident year basis 意外年度基准 g/H:`J  
accommodation 通融;贷款 I| j Gu9G  
accommodation bill 通融票据;空头票据 g+>$_s  
accommodation party 汇票代发人 ]pUf[^4  
account balance 帐户余额;帐户结余 )Los\6PRn  
account book 帐簿 r|!w,>.  
account collected in advance 预收款项 9MfBsp}c  
account current book 往来帐簿 S!!i  
account of after-acquired property 事后取得的财产报告 EHpIbj;n  
account of defaulter 拖欠帐目 qMy>: ,)Z  
account payable 应付帐款 p H&Tb4  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 &t .9^;(  
account receivable 应收帐款 AIZs^ `_  
account receivable report 应收帐款报表 ?VC[%sjwn  
account statement 结单;帐单;会计财务报表 G#{ Xd6L  
account title 帐户名称;会计科目 ",wv*z)_>  
accountant's report 会计师报告 C1=7.dPr  
Accountant's Report Rules 会计师报告规则 s;oDwT1  
accounting and auditing procedure 会计与审计程序;会计与核数程序 i=b<Mz7|  
Accounting Arrangements 《会计安排》 8yr_A[S8.  
accounting basis 会计基础 K/oC+Z;K  
accounting by Official Receiver 破产管理署署长呈交的帐目 |#<PI9)`  
Accounting Circular 《会计通告》 Y=RdxCCx4  
accounting class 会计类别 ]ZJu  
accounting date 记帐日期;会计结算日期 E]z Td$v6  
accounting for money 款项核算 >uMj}<g#Z?  
Accounting Officer 会计主任 n _G< /8  
accounting period 会计报告期;会计期 3;fuz Kk@b  
accounting policy 会计政策;会计方针 _-^bAr`z  
accounting practice 会计惯例 S3cjw9V  
accounting principle 会计准则 z [xi  
accounting record 会计记录 MQD%m ;[s  
accounting report 会计报告 i3C5"\y  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 "Mt4~vy  
Accounting Society of China 中国会计学会 X\X* -.]{  
accounting statement 会计报表 GLI 5AbQK  
accounting system 会计制度;会计系统 h\+U+ ?u  
accounting transaction 会计事项;帐务交易 oK cgP  
accounting treatment 会计处理 l2>ka~  
accounting year 会计年度 R@lmX%Z1  
accretion 增值;添加 4 VtI8f!  
accrual 应计项目;应累算数目 4-P'e%S  
accrual basis 应计制;权责发生制 {(mT,}`4  
accrual basis accounting 应计制会计;权责发生制会计 rn1^6qy)  
accrue 应累算;应计 sW/^82(dM  
accrued benefit 应累算利益 ~G0\57;h  
accrued charges 应计费用 HsA4NRF'7  
accrued cumulative preference share dividend 应累算的累积优先股股息 u\~dsD2)q  
accrued expenses 应累算费用 r;3{%S._  
accrued interest payable 应付利息;应计未付利息 5|l&` fv`  
accrued interest receivable 应收利息;应计未收利息 5DgfrX  
accrued right 累算权益 |&JCf =  
accruing profit 应累算的利润 88fH !6b  
accumulated fiscal reserve 累积财政储备 Az +}[t  
accumulated profit 累积利润;滚存溢利 INca  
accumulated reserve 累积储备 p-]vf$u  
accumulation of surplus income 累积收益盈余 &\(p<TF  
acquired assets 既得资产 W/*2I3a  
acquisition 收购;购置;取得 ~jK'n4  
acquisition cost 购置成本 u,<#z0R|;$  
acquisition expenses 购置费用 w eMC 9T)B  
acquisition of 100% interest 收购全部股权 unE h  
acquisition of control 取得控制权 i:ar{ q  
acquisition of fixed assets 购置固定资产 :W'Yt9v)  
acquisition of shell “买壳” J23Tst#s  
acquisition price 收购价 X+l &MD  
act of God 天灾 sGx"j a +  
acting partner 执事合伙人 xyGk\= S  
active market 买卖活跃的市场;交投畅旺的市场;旺市 6nxX~k  
active partner 积极参与的合伙人 <DG=qP6O  
active trading 交投活跃 VgfA&?4[  
actual circulation 实际流通 5GD6%{\O  
actual cost 实际成本 .+1.??8:+  
actual expenditure 实际开支;实际支出 sflH{!;p  
actual income 实际入息;实际收入;实际收益 0fgt2gA33  
actual market 现货市场 [%U(l<  
actual price 现货价;实际价格 jq6BwUN  
actual profit 实际利润 Ap}^6_YXd  
actual quotation 实盘;实际价位;实际报价 fbF *C V  
actual year basis 按实际年度计算 md`PRZzj@  
actuals 实货 0(A(Vb5J.T  
actuarial investigation 精算调查 Jv  
actuarial principle 精算原则 an+`>}]F  
actuarial report 精算师报告 lq2P10j@  
Actuarial Society of Hong Kong 香港精算学会 b!W!Vvf^x  
actuarial valuation 精算师估值 ICSi<V[y1  
actuary 精算师  $$E!u}  
ad referendum agreement 暂定协议;有待覆核的协定 2{!o"6t  
ad valorem duty 从价税;按值征税 [t^Z2a{  
ad valorem duty system 从价税制 H8[ L:VeNT  
ad valorem fee 从价费 Fb#_(I[aj  
ad valorem tariff 从价关税 F?b5!<5  
additional allowance 额外免税额 NYwE=b~I  
additional amount for unexpired risk 未过期风险的额外款额 Gc=#  
additional assessable profit 补加应评税利润 H38ODWO3  
additional assessment 补加评税 ]^HlI4 z  
additional commitment 额外承担 hL:n9G  
additional commitment vote 额外承担拨款 YJZVi ic  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 IY$H M3t7  
additional dependent parent allowance 供养父母额外免税额 ]IQTf5n  
additional provision 额外拨款 kh3PEq   
additional stamp duty 附加印花税 +bwSu)k  
additional tax 补加税罚款;补加税款 ,DrE4")4  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 C(i1Vx<-  
adjudged bankrupt 被裁定破产 O][R "5d  
adjudicated bankrupt 裁定破产人 =]r<xON%S  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 &Q7vY  
adjudication of bankruptcy 裁定破产;宣告破产 ?nOul}y/  
adjudication of insolvency 裁定无力偿还债务 --SlxV/x  
adjusted actual 经调整的实数;调整后的实数 n6T@A;_g  
adjusted current assets 经调整的流动资产;调整后的流动资产 iU^KmM I  
adjusted figure 经调整的数字;调整后的数额 DgOO\  
adjusted liabilities 经调整的负债;调整后的负债 b/N+X}VMN  
adjusted loss 经调整的亏损;调整后的亏损 'F[m,[T%x  
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 mSSDV0Pfn  
adjusted profit 经调整的利润;调整后的利润 c]]OV7;)>  
adjusted surplus 经调整的盈余额;调整后的盈余额 _97A9wHj  
adjusted value 经调整的价值;调整后的价值 VUF^ r7e  
adjustment 调整;修订;理算〔保险〕 o#V}l^uU=  
adjustment centre 调剂中心 Gni<@;}  
adjustment lag 调整过程的时间差距;调整时差 #QdBI{2  
adjustment mechanism 调整机制 $5XE'm  
adjustment of loss 亏损调整 >3R)&N  
adjustment process 调整过程;调整程序 , VT&  
adjustment range 调整幅度 ml=tS,  
administered exchange rate 受管制汇率 -nP y?>p"|  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 AS[yNCsjC  
administration expenses 行政费用 ^O_E T$  
administration fee 手续费;行政费 XV"8R"u%Q  
administration in bankruptcy 破产管理 feOX]g#  
administration order 遗产管理令 qx3@]9  
administrator 管理人;遗产管理人 $[5S M>e]  
administrator of the estate 遗产管理人  b,] QfC  
admission of debt 债项承认书 2y/|/IW=  
admission of proof 接纳债权证明 eh=.Q<N  
advance 放贷款项;垫付款项;预支款项;预付款项 HyKvDJ 3_  
advance account 暂支帐目;预付款帐户 "F nH>g-  
advance compensation 预付补偿金 }G,PUjg_^3  
advance from shareholder 股东垫款 sJ{S(wpi"  
advance pending reimbursement 预支以待日后付还 <d".v  
advanced economy 先进经济体系 3ZO\P u  
advancement 预付;预付财产 nCF1i2*6|"  
advances warrant 垫款令 LadE4:oy  
advancing 贷出 df}DJB  
adverse balance 逆差 9sQ7wlK  
adverse exchange 逆汇 {DzOXTI[Y  
advertisement addressed to shareholders 在报章刊登的致股东通告 BeAkG_uG  
advice for collection 托收通知书 $)w9EGZ  
advice of drawing 提款通知书;汇票通知书 WEgJ_dB  
advice of payment 付款通知 &jJj6 +P\  
Advisory Committee [Securities and Futures Commission] $j? zEz  
谘询委员会〔证券及期货事务监察委员会〕 ~gz_4gzb  
Advisory Committee on Diversification 经济多元化谘询委员会 >OP[ qj  
affidavit 誓章;遗产申报誓章 0[(TrIpXl  
affidavit of no receipt 述明无收款的誓章 N#(p_7M  
affiliate 联号;联营公司;附属公司 "uR,WY  
affiliated company 附属公司;联号;联营公司 I"TFj$Pg  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 Fk01j;k.H  
affordability 负担能力 49vKb(bz{  
African Development Bank [AfDB] 非洲开发银行 AN-qcp6=o  
after-acquired property 事后取得的财产 DbRq,T  
after-hours dealing 市后交易 '6Lw<#It  
after-tax profit 税后盈利;税后利润;税后溢利 ] B ZSW  
agency agreement 代理协议 \.m"u14[b  
agency expenses 代理机构的开支 : b9X?%L~  
agency fee 代理费 {9>LF  
Agency Law 《代理法》 p%;n4*b2  
agent 代理人;承销人 9"T&P_   
agent of company 公司代理人 _}4l4  
agent's fee 代理人费;经纪费 R5_xli%  
aggregate 总计;总数;总体数字 J]|Zh  
aggregate amount 总款额;总额 oC"1{ybyl  
aggregate assets and liabilities 总体资产与负债 :m~R<BQ"  
aggregate at constant price 按固定价格计算的总体数字 [wHGt?R  
aggregate demand 总需求 4hRc,Vq  
aggregate gross position 总持仓量 *}mk$bA  
aggregate limit 总限额 cj=6_k  
aggregate of salaries tax 合计薪俸税 |$AoI  
aggregate performance 总体表现;总体业绩 :Fe}.* t  
aggregate supply 总体供应 ]iP  +Y  
aggregate surplus 总盈余 v#yeiE4  
aggregate total 整体总额 ces|HPBa&6  
aggregate value 总值;合计价值 g9N_s,3jC  
aggregated basis 合计基准 /r Q4JoR>  
aggregated net chargeable income 合计应课税入息实额 1|U8DK  
aggregation 合并计算;合计;总和 ~!bA<q  
aggregation of incomes of husband and wife 夫妇入息合并计算 ' 3h"Ol{b  
aggregation of property 财产的总和 /XfE6SBz  
agio 差价;贴水 rd#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》 /)Ga<  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment pAZD>15l"  
《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$@Donx  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment o*\Fj}l-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 QzV Q}  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment zh{:zT)(1  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 NT3Ti ?J,  
agreement for a settlement 授产协议 tv,Z>&OM  
agreement for assignment 转让协议 s48 { R4  
agreement for sale 售卖协议;买卖协议 tQTVP2:Y  
agreement for sale and purchase 买卖协议 Gp&o  
agreement for the payment of interest 支付利息协议 tCoT-\Q  
agreement for the repayment of money 还款协议 st91r V$y?  
agreement of reinsurance 再保险协议 25bLU?x5B  
Agricultural Bank of China 中国农业银行 ZA1u  
air passenger departure tax 飞机乘客离境税 ()Cw;N{E  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 <G+IbUG:  
airport tax 机场税 K<#Q;(SFU  
alcohol duty 酒精税 ~Vh< mt  
alienation 让与;让渡;转让 1m c'=S{  
alimony 生活费;赡养费 c-?2>%;(V  
All Ordinaries Index [AOI] 所有普通股指数 2m! T .$  
all risks 全险;综合险 Tj[=E  
All Sales Record for Stock Market 《股票市场成交报告》 xfAnZBsVo  
Allied Capital Resources Limited 新联财务有限公司 g#??Mz   
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 .=I:cniw\r  
allocation letter 拨款信件 }{3XbvC  
allocation of fund 分配款项;预留款项 Zndv!z  
allocation of profit 利润分配;溢利分配 g`NJ `  
allocation warrant 拨款令 Ms * `w5n  
allotment 分配;配股 !:zWhu,  
allotment notice 股份配售通知;配股通知 2|n)ZP2cp  
allotment of shares 股份分配 p`oSI}ZwB  
allowable 可获宽免;免税的 kimqm  
allowable business loss 可扣除的营业亏损 %d%$jF`  
allowable expenses 可扣税的支出 Ug2^cgL  
allowance 免税额;津贴;备抵;准备金  ,m"0Bu2  
allowance for debts 债项的免税额 qFV }Y0w  
allowance for depreciation by wear and tear 耗损折旧免税额 `XmT)C  
allowance for funeral expenses 殡殓费的免税额 PPj_NV  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 &O&;v|!9  
allowance for repairs and outgoings 修葺及支出方面的免税额 G; onJ>  
allowance to debtor 给债务人的津贴 G\\0N^v  
alteration of capital 资本更改 /E%r@Rui3$  
alternate trustee 候补受托人 Uu}a! V  
amalgamation 合并 N\f={O8E  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Oo-%;l`&  
ambit of charges 征税范围;收费范围 KMU2Po qD  
amended valuation 经修订的估值 ;XUiV$  
American Commodities Exchange 美国商品交易所 `fL81)!jI#  
American Express Bank Limited 美国运通银行 06r-@iY.]  
American Stock Exchange 美国证券交易所 @_:Jm tH<  
amortization 摊销 |_ChK6Q?v  
amount due from banks 存放银行同业的款项 J/-&Fa\(  
amount due from banks abroad 存放海外银行同业的款项 Zo12F**{  
amount due from holding companies 控股公司欠款 2Pa Rbh{"  
amount due from local banks 存放本港银行同业的款项 *F_ dP  
amount due to banks 银行同业的存款 #z. QBG@  
amount due to banks abroad 海外银行同业的存款 krt8yAkG  
amount due to holding companies 控股公司存款 y?r:`n  
amount due to local banks 本港银行同业的存款 v c r5  
amount due to outport banks 外埠银行同业的存款 h3udS{9 '8  
amount for note issue 发行纸币的款额 \os iY ^  
amount of bond 担保契据的款额 5:T)hoF@  
amount of consideration 代价款额 <E&[sQ|3  
amount of contribution 供款数额 ~WKcO&  
amount of indebtedness 负债款额 94Hs.S)  
amount of principal of the loan 贷款本金额 >U%:Nfo3  
amount of rates chargeable 应征差饷数额 $t1XoL  
amount of share capital 股本额 Z` ;.62S  
amount of sums assured 承保款额 - C  
amount of variation 变动幅度 s\Zp/-Q  
amount of vote 拨款数额 :)PAj  
amount payable 应付款额 L2N O_N  
amount receivable 应收款额 +^@;J?O  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 ){_D  
analysis 分析 cD!y d^QE  
ancillary risk 附属风险 ]TTQ;F  
annual account 周年帐目;周年帐目报表;年度决算;年结 ?J1x'/G  
annual accounting date 年结日期 Q*GJREC  
annual allowance 每年免税额;年积金;年度津贴;年津 N.l\2S}  
annual balance 年度余额 5VLJ:I?0O  
annual disposable income 每年可动用收入 u`j9m @`  
annual estimates 周年预算 #("/ 1N6  
annual fee 年费 @An "ClDa  
annual general meeting 周年大会 O=A(x m#  
annual growth rate 年增率;每年增长率 mqIcc'6f  
annual long-term supplement 长期个案每年补助金 Y, ?- []  
annual pensionable emolument 可供计算退休金的年薪 0=,vdT  
annual report 年报 AVR=\ qR  
Annual Report on the Consumer Price Index 《消费物价指数年报》 DX H"`1[-  
annual return 周年报表;周年申报表;每年报税表格 #&oL iz=hZ  
Annual Return Rules 《周年报表规则》 -weCdTY`X  
annual review of consumer prices 每年消费物价回顾 CSBk  
annual roll-forward basis 逐年延展方式 G\I DgPj`  
annual salary 年薪 5PCMxjon  
annual statement 年度报表;年度决算表 jcY:a0[{D  
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 YtWO=+rX  
annuitant 年金受益人 \i}:Vb(^  
annuity 年金 Wu\szI"  
annuity contract 年金合约 |J_kS90=  
annuity on human life 人寿年金 m:sT)  
antecedent debt 先前的债项 p2\mPFxEP  
ante-dated cheque 倒填日期支票 uPvE;E_  
anticipated expenditure 预期开支 \{Yi7V Xv  
anticipated net profit 预期纯利 .dr-I7&!  
anticipated revenue 预期收入 "j]85  
anti-inflation measure 反通货膨胀措施 8}A+{xVp8  
anti-inflationary stance 反通货膨胀立场 J8>8@m6  
apparent deficit 表面赤字 :RqTbE4B  
apparent financial solvency 表面偿债能力 HK/T`p#  
apparent partner 表面合伙人 ^Hplrwj}  
application for personal assessment 个人入息课税申请书 AlH\IP  
application of fund 资金应用 u*:;O\6l  
application to release as liquidator and to destruct the books of accounts and documents L6jD4ec8  
申请免除清盘人职务及毁灭帐簿与文件 2y"|l  
appointed actuary 委任精算师 BPH-g\q  
appointed auditor 委任核数师;委任审计师 r^2>60q'  
appointed trustee 委任的受托人 ]a ,H!0i  
appointer 委任人 VuiK5?m  
apportioned pro rata 按比例分摊 vnrP;T=^  
apportionment 分配;分摊 \A ?B{*  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 `1Cg)\&[e0  
apportionment formula 分摊方程式 yM}Wg~:D:  
apportionment of estate duty 遗产税的分摊 /3>5ex>PN  
appraisal 估价;评估 ]'%Z&1 w  
appreciable growth 可观增长 iFi6,V*PRt  
appreciable impact 显着影响 /xu#ZZ?8F_  
appreciable increase 可观增长 1X7tN2tQ  
appreciation 增值;升值 QUSyVp{$  
appreciation against other currencies 相对其他货币升值 lCznH?[  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 k>ERU]7[  
appreciation tax 增值税 ;hcOD4or  
appropriation 拨款;拨用;拨付 o2J-&   
appropriation account 拨款帐目 C'a%piX  
Appropriation Bill 拨款法案 p3N/"t&>  
appropriation-in-aid system 补助拨款办法 (oKrIm  
approved assets 核准资产 <Y9 L3O`[  
approved basket stock 认可一篮子证券 <$8`]e?I  
approved budget 核准预算 b_p/ 1W:  
approved charitable donation 认可慈善捐款 yN4K^#  
approved charitable institution 认可慈善机构 Uql|32j  
approved currency 核准货币;认可货币 U11bQ4ak  
approved estimates 核准预算 C@7<0w  
approved estimates of expenditure 核准开支预算 9|}u"jJB%E  
approved overseas insurer 核准海外保险人 z(yJ/~m  
approved overseas trust company 核准海外信托公司 {imz1g;  
approved pooled investment fund 核准汇集投资基金 H fg2]N  
approved provident fund scheme 认可公积金计划 @+,J^[ y  
approved provision 核准拨款 h>A~..  
approved redeemable share 核准可赎回股份 UUuB Rtau  
approved regional stock 认可地区性证券 w}`TJijl  
approved retirement scheme 认可退休金计划 !MNnau%O  
approved subordinated loan 核准附属贷款 $XOs(>~"r  
arbitrage 套戥;套汇;套利 y7?n;3U]CS  
arbitrageur 套戥者;套汇者 ioZ{2kK  
arbitrary amount 临时款项 YKk*QcAn  
arrangement 措施;安排;协定 VPAi[<FzOG  
arrears 欠款 ("+J*u*kq_  
arrears of pay 欠付薪酬 <x^Ab#K"  
arrears of revenue 逾期未收税款;逾期未收的帐项 Ac'0  
articles of association 组织章程;组织细则;组织章程细则 e{*-_j "I  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 #KOr-Yg|U  
ascertainment of profit 确定利润 LZ ?z5U:  
"Asia Clear" “亚洲结算系统” *G6Py,- !f  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Vo@gxC,  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^V1iOf:  
Asian Development Fund [ADF] 亚洲发展基金 xlW`4\ Pa  
Asian dollar bond 亚洲美元债券 LMF@-j%  
Asian dollar market 亚洲美元市场 a fOix"  
Asian dollar rate 亚洲美元利率 9MI~yIt`L  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 4=T.rVS[  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ^>3q@,C]c  
asked price 沽盘;喊价;索价;卖方报价 sFvu@Wm'7W  
assessable income 应评税入息 I &jiH)  
assessable loss 应评税亏损 bGO[P<<  
assessable profit 应评税利润 6BnP"R.  
assessable value 应评税值 [#}0)  
assessed profit 估定利润 G1vg2'A  
assessed value 经评估价值 FM80F_G^z  
assessment 评税;评定;估价;评税单 [X"F}ph  
assessment number 评税编号;估价编号 feI%QnK)U  
assessment of additional tax 补加税评税 TH%J=1d  
assessment of performance 业绩评估;实绩评价 42Qfv%*c  
Assessor 评税主任 - s}  
asset price bubbles 资产价格泡沫 ,/XeG`vk  
asset-backed securities 具资产保证的证券 rQuozbBb  
assets accretion 资产增值  ./iC  
assets and liabilities 资产与负债 b#17N2xkT  
assets betterment statement 资产递增表;资产改进表 u@"nVHgMJ  
assets lending 实物放款;有抵押贷款 a (mgz&*  
assets of the company passing on the death 死者去世时转移的公司资产 )yOdRRP  
assets pledged as security for liabilities 用作负债抵押的资产 9HtzBS  
assets portfolio 资产投资组合 X*Qtbm,  
assets price 资产价格 uVQH,NA,  
assets quality 资产质素 b `7vWyp  
assets realization 资产变现 wOlnDQs  
assets refinancing arrangement 资产再集资安排 i xf~3Y8  
assets securitization 资产证券化 =`1#fQDt  
assets situated outside Hong Kong 在香港以外地方的资产 08+cNT  
assets stripping 削减资产;拆卖资产 S-4C >gM  
assets value 资产值 s.zfiJ  
assignee 承让人 nz?jNdyz  
assignment 转让;转让书;转让契 8n[6BF);  
assignment of interest 权益转让  wh A  
assignment of letters patent and trade mark 专利证书及商标转让 EGY'a*]cU  
assignment of property 物业转让;物业转让书 G~ldU: ?  
assignment right 转让权 @lYm2l^  
assignor 转让人 h8ikM&fl  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Y%i=u:}fm  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ;`{PA !>  
associate member 附属会员 %/K'VE6pb  
associated body corporate 相联法人团体 fW'@+<b  
associated company 相联公司;联属公司 /|)VO?*D  
associated corporation 相联法团 Ji#"PE/Pt  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] \h#,qTE  
公认会计师公会〔英国〕 XVlZ:kz  
Association of Futures Exchange Brokers 香港期货经纪协会 }:b6WN;c  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 QXQ'QEG  
association of underwriters 承保人组织 `ZC{<eVJ}=  
assumption of control 接管 #JOWiO0>  
assurance 担保;保险;转易;转易书 D.i(Irqw!  
assurance of interest 权益的转易 5 aT>8@$Z^  
at 19XX price 按一九XX年价格计算 o `]o(OP  
at a discount 按赔价计算;按贴水价格计算;打折扣 ZSBa+3;z  
at a premium 按溢价计算;按升水价格计算 x=/`W^t2  
at call 通知付款;按通知 l\?HeVk^  
at constant market price 按固定市价计算 kvdiDo  
at constant price 按固定价格计算 o~_wx  
at cost 按成本计算 B;3lF ;3`  
at current market price 按当时市价计算;按现时市价计算 |SO?UIWp  
at current price 按当时价格计算;按现时价格计算 'R{Xq HP  
at factor cost 按要素成本计算;按生产要素成本计算 sW53g$`v  
at money-of-the-day price 按付款当日价格计算 H(JgqbFB*  
at or better 按指定或较佳价位〔买卖指令〕 &gNb+z+  
at par 按面值计算;平价 d-W@/J  
at sight 见票即付 T;4& ^5 n  
at the close 按收市盘 i>]1E^yF  
at the opening 按开市盘  wfecM(  
attestation 见证;见证条款 7M|!N_ $  
at-the-money option 平价期权 $RFy9(>  
attorney 受权人;受托代表人 R>r@I_  
attornment 新拥有人承认书 t,YnweH  
attributable profit 可归属利润 ^tw\F7  
attributable share value 可归属股份价值 3!&PI  
Auckland Stock Exchange 奥克兰证券交易所 o!\Q,  
auction 拍卖 ')bas#=uP  
auctioneer 拍卖商 HFtl4P  
audit 审计;核数 ed=pRb  
Audit Commission 审计署 =J2cX`  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] O!,WH?r  
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〕 go6XUe  
audit review 帐目审查 {pV\]E\]  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 SRUg2)d  
audited account 审计帐目;经审计的帐目 /8)-j}gZa  
audited annual account 经审计的周年帐目 4/z K3%J  
audited balance sheet 经审计的资产负债表 eaG_)y  
auditor 核数师;核数主任;审计师 _7)>/YK?}4  
auditor's certificate 核数师证明书;审计师证明书 B"07:sO  
auditor's report 核数师报告;审计师报告 8|Q=9mmWOh  
Aussie bond 澳元债券 ];3]/b)&  
austerity budget 紧缩预算 56|o6-a^  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 <l:c O$ m  
Australia All Ordinaries Index 澳洲所有普通股票指数 (O&R-5m  
Australian Dollar [AUD] 澳元 s>RtCw3,  
Australian Options Market 澳大利亚期权市场 ^:Mal[IR  
Australian Securities Commission 澳洲证券事务监察委员会 JQo"<<[  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 h()Ok9]  
Australian Stock Exchange 澳大利亚证券交易所 oPqWL9]  
Austrian Schilling [ATS] 奥地利先令 )\k({S  
authentication 认证;鉴证 fP:n=A{  
authority to purchase 委托购买证;委购书 G$eA(GE   
authorization 认可;核准;授权;授权书 RS8tE(  
authorization by direction 指示授权 q_hkI]  
authorization by instruction 指令授权  d*Wg>8|  
authorization by warrant 令状授权 kF1Tg KSd  
authorization of unit trust 单位信托的认可 (oftq!X2  
authorized agent 指定代理人 zZhAH('fG  
authorized capital 法定资本 rz@FUU:&  
authorized clerk 出市员 hk +@ngh%  
authorized dealer 认可交易商 ]c Or$O*  
authorized financial institution 认可财务机构 b3zxiq x  
authorized fund 认可基金 D~(f7~c%  
authorized fund house 获授权的基金公司;认可基金公司 LU7ia[T  
authorized institution 认可机构 ']x`d  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &F8N$H  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 bh[`uRC}  
authorized insurer 获授权保险人;获认可承保人 T3JM8  
authorized investment 特准投资项目 =SY`Xkj[  
authorized person 获授权人 z-J?x-<  
authorized representative 获授权代表 #835 $vOe  
authorized share capital 法定股本 3 7F&s  
automated quotation system 自动报价系统 "%mu~&Ga  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] cnm*&1EzV  
自动交易系统〔香港期货交易所有限公司〕 <r8sZrY  
automatic adjustment mechanism 自动调整机制 kn^? .^dVX  
automatic adjustment system 自动调整系统 aw3 oG?3I  
Automatic Clearing House 自动票据交换所 ,>AA2@6zMT  
automatic exchange rates accumulation system 自动化汇率累集系统 RTL A*  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 >" z$p@7  
automatic teller machine [ATM] 自动柜员机 daX$=n  
autopay 自动转帐 bg =<)s  
available assets 可用资产 PQ#zF&gL9t  
available fiscal reserve 现存财政储备 ~"Q24I  
available profit 可用利润 zL%ruWNG  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 LGau!\  
average 平均;平均数;海损 )6t=Bel  
average basic salary 平均基本薪金 (59u<F  
average consumer expenditure 平均消费开支;一般消费开支 u>K(m))5W3  
average cost 平均成本 Im<i.a <`  
average cost of land production 增辟土地平均成本 iE}Lw&x  
average daily turnover 平均每日成交额 fH> I/%  
average daily wage rate 平均每日工资率 jNC@b>E?~  
average expenditure pattern 平均开支模式 ~8j4IO(  
average growth rate 平均增长率 .#4;em%7  
average net fixed assets 固定资产平均净值 'a^'f]"  
average of relatives 相对价格平均数 )R- e^Cb  
average price 平均价格 ) ]y^RrD  
average propensity to consume 平均消费倾向;一般消费倾向 JM& :dzyIP  
average propensity to save 平均储蓄倾向;一般储蓄倾向 CY4ntd4M  
average rate 平均率 %xJ6t 5.-  
average revenue 平均收入;平均收益 gdx2&~  
average stock 平均库存;平均存货 /}ADV2sF  
average yearly rent 平均年租 A_ftf 7,  
avoidance of double taxation 避免双重课税 -(Z%?]+  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 K,$Ro@!  
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