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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: X> :@`}bq  
A share A股;甲类股份 |>@Gbgw^M  
abatement of tax 减税;减扣免税额 )kR~|Yn<-  
ABN AMRO Bank N.V. 荷兰银行 k v1q \  
above-the-line expenditure 线上项目支出;经常预算支出 (iM"ug2  
above-the-line receipt 线上项目收入;经常预算收入 U.is:&]E  
ABSA Asia Limited 南非联合亚洲有限公司 pV{MW#e  
absolute change 绝对数值变更 ,0%P3  
absolute expenditure 实际开支 &M(=#pq9  
absolute guideline figure 绝对准则数字 l:mC'aR  
absolute interest 绝对权益 uSCF;y=1g,  
absolute order of discharge 绝对破产解除令 cZI )lX  
absolute profit margin 绝对利润幅度 w|:UTJ>@  
absolute value 实值;绝对值 ..6 : _{wg  
absolutely vested interest 绝对既得权益 R}njFQvS)  
absorbed cost 已吸收成本;已分摊成本 QLrFAV  
absorption 吸收;分摊;合并 Wc [@,  
absorption rate 吸收率;摊配率;分摊率 a)=WDRk  
ACB Finance Limited 亚洲商业财务有限公司 T`KH7y|bv  
acceptable form of reciprocity 合理的互惠条件 YYU Di@K  
acceptable rate 适当利率;适当汇率 &QO~p3M  
acceptance agreement 承兑协议 BoZ])Y6=  
acceptance for honour 参加承兑 RFd.L@-]  
acceptor 承兑人;接受人;受票人 ,g2|8>sJP  
acceptor for honour 参加承兑人 Z3?,r[   
accident insurance 意外保险 V{@ xhW0  
Accident Insurance Association of Hong Kong 香港意外保险公会 Z_Jprp{3h  
accident insurance scheme 意外保险计划 :=vB|Ch:~  
accident year basis 意外年度基准 HSGM&!5mW  
accommodation 通融;贷款 c=]qUhnH  
accommodation bill 通融票据;空头票据 w6DK&@w`'/  
accommodation party 汇票代发人 y%)5r}S^  
account balance 帐户余额;帐户结余 .4Ob?ZS(  
account book 帐簿 >ch{u{i6  
account collected in advance 预收款项 v9R#=m/=  
account current book 往来帐簿 Fq/?0B8  
account of after-acquired property 事后取得的财产报告 wEL$QOu$  
account of defaulter 拖欠帐目 834(kw+#9  
account payable 应付帐款 yL/EIN  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 IB:eyq-+  
account receivable 应收帐款 XzI c<81Z  
account receivable report 应收帐款报表 rB|Mp!g%@  
account statement 结单;帐单;会计财务报表 meunAEe  
account title 帐户名称;会计科目 tz0@csXV  
accountant's report 会计师报告 hgMh]4wN*  
Accountant's Report Rules 会计师报告规则 "]J4BZD  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ^]c/hb|X  
Accounting Arrangements 《会计安排》 Fgq"d7`9@  
accounting basis 会计基础 3|zqEGT*  
accounting by Official Receiver 破产管理署署长呈交的帐目 Su`LBz"  
Accounting Circular 《会计通告》 U">J$M@  
accounting class 会计类别 a7'.*H]  
accounting date 记帐日期;会计结算日期 ` W$  
accounting for money 款项核算 $O"S*)9  
Accounting Officer 会计主任 $G/h-6+8  
accounting period 会计报告期;会计期 "+3p??h%Rq  
accounting policy 会计政策;会计方针 }@MOkj  
accounting practice 会计惯例 AY4ZU CqI  
accounting principle 会计准则 Q!K@  
accounting record 会计记录 YSwAu,$jf  
accounting report 会计报告 !Cxo4Twg  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wHm{4  
Accounting Society of China 中国会计学会 LX),oR  
accounting statement 会计报表 XH4!|wz  
accounting system 会计制度;会计系统 `&$"oW{HW  
accounting transaction 会计事项;帐务交易 )1ia;6}  
accounting treatment 会计处理 7[5g_D t  
accounting year 会计年度 Gxu   
accretion 增值;添加 2|]$hjs  
accrual 应计项目;应累算数目 Qr]xj7\@i  
accrual basis 应计制;权责发生制 Q4e*Z9YJ  
accrual basis accounting 应计制会计;权责发生制会计 H&jK|]UXoO  
accrue 应累算;应计 Sx)b~*  
accrued benefit 应累算利益 $3>k/*=  
accrued charges 应计费用 ,JIjAm*2  
accrued cumulative preference share dividend 应累算的累积优先股股息 {a`t1oX(  
accrued expenses 应累算费用 Jj+|>(P  
accrued interest payable 应付利息;应计未付利息 3 EH/6  
accrued interest receivable 应收利息;应计未收利息 tdSy&]P  
accrued right 累算权益 H_)\:gTG  
accruing profit 应累算的利润 Nq'Cuwsp  
accumulated fiscal reserve 累积财政储备 DQO~<E6c  
accumulated profit 累积利润;滚存溢利 )W9W8>Cc5_  
accumulated reserve 累积储备 @Ee{ GH^-  
accumulation of surplus income 累积收益盈余 H59}d oKH  
acquired assets 既得资产 @igGfYy  
acquisition 收购;购置;取得 YT\x'`>Q  
acquisition cost 购置成本 pQ%~u3  
acquisition expenses 购置费用 }~pT saw  
acquisition of 100% interest 收购全部股权 1gk{|keh  
acquisition of control 取得控制权 kKr|PFz  
acquisition of fixed assets 购置固定资产 I>ks H  
acquisition of shell “买壳” X`bN/sI  
acquisition price 收购价 ^@?-YWt   
act of God 天灾 n'R9SnW  
acting partner 执事合伙人 $"&0  
active market 买卖活跃的市场;交投畅旺的市场;旺市 am,UUJ+h>  
active partner 积极参与的合伙人 rFJ(t7\9h  
active trading 交投活跃 ;u`zZb=,[  
actual circulation 实际流通 S^nshQI  
actual cost 实际成本 8 CKN^8E  
actual expenditure 实际开支;实际支出 gi!{y   
actual income 实际入息;实际收入;实际收益 2mUq$kws  
actual market 现货市场 ?U'c;*O-  
actual price 现货价;实际价格 pN# \  
actual profit 实际利润 zf-)c1$*r  
actual quotation 实盘;实际价位;实际报价 S*;8z}5<\  
actual year basis 按实际年度计算 I^|6gaP|6  
actuals 实货  fp!Ba  
actuarial investigation 精算调查 gN#&Ag<?  
actuarial principle 精算原则 w$I<WS{J:Z  
actuarial report 精算师报告 l`c&nf6  
Actuarial Society of Hong Kong 香港精算学会 8a{S*  
actuarial valuation 精算师估值 BeP]M1\?>  
actuary 精算师 4AdZN5  
ad referendum agreement 暂定协议;有待覆核的协定 =^ur@E  
ad valorem duty 从价税;按值征税 y<r7_ysi  
ad valorem duty system 从价税制 iaXpe]w$n  
ad valorem fee 从价费 MT{7I"  
ad valorem tariff 从价关税 oE:9}]N_  
additional allowance 额外免税额 bOR1V\Jr$q  
additional amount for unexpired risk 未过期风险的额外款额 N&g9z{m7  
additional assessable profit 补加应评税利润 VZ"W_U,  
additional assessment 补加评税 } :U'aa  
additional commitment 额外承担 nXHU|5.I  
additional commitment vote 额外承担拨款 Lc,`  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 f9v%k'T[  
additional dependent parent allowance 供养父母额外免税额 dIk/vg  
additional provision 额外拨款 Zz!0|-\  
additional stamp duty 附加印花税 o.Ld.I)  
additional tax 补加税罚款;补加税款 9pAklD4  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 r #H(kJu,  
adjudged bankrupt 被裁定破产 5J!ncLNm{  
adjudicated bankrupt 裁定破产人 3[8F:I0UL  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 |"V]$s$ c  
adjudication of bankruptcy 裁定破产;宣告破产 LASR*  
adjudication of insolvency 裁定无力偿还债务 .)Xyz d  
adjusted actual 经调整的实数;调整后的实数 Vk%[N>  
adjusted current assets 经调整的流动资产;调整后的流动资产 I| j Gu9G  
adjusted figure 经调整的数字;调整后的数额 g+>$_s  
adjusted liabilities 经调整的负债;调整后的负债 ]pUf[^4  
adjusted loss 经调整的亏损;调整后的亏损 )Los\6PRn  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 r|!w,>.  
adjusted profit 经调整的利润;调整后的利润 & h)G>Sqc  
adjusted surplus 经调整的盈余额;调整后的盈余额 /H 3u^  
adjusted value 经调整的价值;调整后的价值 |eS5~0<`  
adjustment 调整;修订;理算〔保险〕 p H&Tb4  
adjustment centre 调剂中心 1=LI))nV  
adjustment lag 调整过程的时间差距;调整时差 TAfLC)  
adjustment mechanism 调整机制 E ]eVoC  
adjustment of loss 亏损调整 3I0=^ >A  
adjustment process 调整过程;调整程序 gG"W~O)yv  
adjustment range 调整幅度 4w p5ghe  
administered exchange rate 受管制汇率 vLQ!kB^\W  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 &8VB{S>r  
administration expenses 行政费用 b[+G+V   
administration fee 手续费;行政费 ^7Sk`V  
administration in bankruptcy 破产管理 [I/f(GK  
administration order 遗产管理令 4`Com~`6"  
administrator 管理人;遗产管理人 >KF1]/y<  
administrator of the estate 遗产管理人 Y1 e>P  
admission of debt 债项承认书 !uaV6K  
admission of proof 接纳债权证明 6ww4ZH?j  
advance 放贷款项;垫付款项;预支款项;预付款项 aLr\Uq,83  
advance account 暂支帐目;预付款帐户 m1,?rqeb  
advance compensation 预付补偿金 1J$sIY,Ou  
advance from shareholder 股东垫款 yEYlQ=[#  
advance pending reimbursement 预支以待日后付还 + 3+^J?N  
advanced economy 先进经济体系 Nb.AsIR^  
advancement 预付;预付财产 Y{c_5YYf  
advances warrant 垫款令 zY?GO"U"  
advancing 贷出 W)WL1@!Z  
adverse balance 逆差 cEkf9:_La  
adverse exchange 逆汇 qs\ O(K8  
advertisement addressed to shareholders 在报章刊登的致股东通告 EW;R^?Z  
advice for collection 托收通知书 a.P7O!2Lp  
advice of drawing 提款通知书;汇票通知书 }T<[JXh=J  
advice of payment 付款通知 #"tHT<8u  
Advisory Committee [Securities and Futures Commission] o`B,Pt5vu  
谘询委员会〔证券及期货事务监察委员会〕 ;dXQB>Za  
Advisory Committee on Diversification 经济多元化谘询委员会 r{DR$jD  
affidavit 誓章;遗产申报誓章 S $wx>715  
affidavit of no receipt 述明无收款的誓章 N>, `l  
affiliate 联号;联营公司;附属公司 lMpjE  
affiliated company 附属公司;联号;联营公司 c%2C\UB  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 B8Ob~?  
affordability 负担能力 }e}J6 [wP  
African Development Bank [AfDB] 非洲开发银行 H(qDQqJHYy  
after-acquired property 事后取得的财产 g3B zi6$m  
after-hours dealing 市后交易 #vk-zx*v7=  
after-tax profit 税后盈利;税后利润;税后溢利 .xXe *dm%  
agency agreement 代理协议 F$TNYZ  
agency expenses 代理机构的开支 ?m&?BsW$)  
agency fee 代理费 wNsAVUjLe  
Agency Law 《代理法》 L2"fO  
agent 代理人;承销人 1.7tXjRd+  
agent of company 公司代理人 :',.I  
agent's fee 代理人费;经纪费 \@yx;}bdI  
aggregate 总计;总数;总体数字 *=]hc@  
aggregate amount 总款额;总额 1~! 4  
aggregate assets and liabilities 总体资产与负债 j3j<01rq  
aggregate at constant price 按固定价格计算的总体数字 |\g=ua+h  
aggregate demand 总需求 4] c.mDo[T  
aggregate gross position 总持仓量 =-#>NlB$w  
aggregate limit 总限额 D{h sa  
aggregate of salaries tax 合计薪俸税 o *5<Cxg  
aggregate performance 总体表现;总体业绩 QR'yZ45n4  
aggregate supply 总体供应 !<!5;f8  
aggregate surplus 总盈余 < C54cO  
aggregate total 整体总额 Z i-)PK^  
aggregate value 总值;合计价值 j$l[OZ:#  
aggregated basis 合计基准 1r6>.&p  
aggregated net chargeable income 合计应课税入息实额 >Mml+4<5  
aggregation 合并计算;合计;总和 1mT3$Z  
aggregation of incomes of husband and wife 夫妇入息合并计算 ?L=@Zs  
aggregation of property 财产的总和 C'bW3la  
agio 差价;贴水 5GD6%{\O  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 .+1.??8:+  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment sflH{!;p  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 Jb'l.xN  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ZA4NVt.yN  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 SrMg=a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <5qXC.{Cyp  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 0@w8,x  
agreement for a settlement 授产协议 CXqU< a&  
agreement for assignment 转让协议 <gU^#gsGra  
agreement for sale 售卖协议;买卖协议 X"V,3gDG  
agreement for sale and purchase 买卖协议 J7q]|9Hus|  
agreement for the payment of interest 支付利息协议 `% sKF  
agreement for the repayment of money 还款协议 g'G"`)~ 2  
agreement of reinsurance 再保险协议 x1['+!01  
Agricultural Bank of China 中国农业银行 HX1RA 5O  
air passenger departure tax 飞机乘客离境税 20[_eu)  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 :S Tj <  
airport tax 机场税 8v&4eU'S  
alcohol duty 酒精税 1+;Z0$edxz  
alienation 让与;让渡;转让 %T:~N<8)  
alimony 生活费;赡养费 63b?-.!b  
All Ordinaries Index [AOI] 所有普通股指数 vby[# S|  
all risks 全险;综合险 ElNKCj<M  
All Sales Record for Stock Market 《股票市场成交报告》 Xo[={2_  
Allied Capital Resources Limited 新联财务有限公司 }S{#DgZ@X  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 RhVQVjc  
allocation letter 拨款信件 fp^!?u  
allocation of fund 分配款项;预留款项 ve|:z  
allocation of profit 利润分配;溢利分配 _jmkAmeu  
allocation warrant 拨款令 B%HG7  
allotment 分配;配股 8BnI0l=\  
allotment notice 股份配售通知;配股通知 lp`raN No  
allotment of shares 股份分配 YGVj$\  
allowable 可获宽免;免税的 ?`PG`|2~  
allowable business loss 可扣除的营业亏损 CBC0X}_`  
allowable expenses 可扣税的支出 r|rOIAo  
allowance 免税额;津贴;备抵;准备金 YEGRM$'`  
allowance for debts 债项的免税额 9I0}:J;7  
allowance for depreciation by wear and tear 耗损折旧免税额 m'h`%0Tc  
allowance for funeral expenses 殡殓费的免税额 JGH;&UYP  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 qsnZ?hXPp  
allowance for repairs and outgoings 修葺及支出方面的免税额 -h&AO\*^W  
allowance to debtor 给债务人的津贴 >;Er[Rywr  
alteration of capital 资本更改 mSSDV0Pfn  
alternate trustee 候补受托人 `9;:mR $  
amalgamation 合并 ^6=y4t=%F  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 Y*-#yG9  
ambit of charges 征税范围;收费范围 SH# -3&$[  
amended valuation 经修订的估值 8r@_b  
American Commodities Exchange 美国商品交易所 <uUHr,#  
American Express Bank Limited 美国运通银行  uY]nqb  
American Stock Exchange 美国证券交易所 ;0lHi4 c0  
amortization 摊销 +an.z3?w  
amount due from banks 存放银行同业的款项 BM+v,hGY  
amount due from banks abroad 存放海外银行同业的款项 Q[t|+RNKv2  
amount due from holding companies 控股公司欠款 Bny3j~*U  
amount due from local banks 存放本港银行同业的款项 :f?};t+  
amount due to banks 银行同业的存款 m Cvgs  
amount due to banks abroad 海外银行同业的存款 @ToY,@]e  
amount due to holding companies 控股公司存款 $q`650&S*  
amount due to local banks 本港银行同业的存款 E"p;  
amount due to outport banks 外埠银行同业的存款 9&R. <I  
amount for note issue 发行纸币的款额 )H&rr(  
amount of bond 担保契据的款额 d(u"^NH;  
amount of consideration 代价款额 P !:LAb(  
amount of contribution 供款数额 xij`Mr  
amount of indebtedness 负债款额 =FXO1UZ!  
amount of principal of the loan 贷款本金额 Bi7QYi/  
amount of rates chargeable 应征差饷数额 '8+<^%c  
amount of share capital 股本额 1m$:Rn^  
amount of sums assured 承保款额 pWY $aI  
amount of variation 变动幅度 09jU 0x  
amount of vote 拨款数额 p8CDFLuV  
amount payable 应付款额 dTN[E6#R  
amount receivable 应收款额 H$2<N@'4z  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 - inZX`afA  
analysis 分析 GAK!qLy9  
ancillary risk 附属风险 nM*-Dy3ou  
annual account 周年帐目;周年帐目报表;年度决算;年结  egur}  
annual accounting date 年结日期 _tJp@\rOz=  
annual allowance 每年免税额;年积金;年度津贴;年津 k WVaHZr  
annual balance 年度余额 NRU&GCVwu  
annual disposable income 每年可动用收入 |tl4I2AV  
annual estimates 周年预算 cE3g7(a  
annual fee 年费 *3;H6   
annual general meeting 周年大会 9os>k*  
annual growth rate 年增率;每年增长率 ~(Wq 5<v  
annual long-term supplement 长期个案每年补助金 /"w%?Ea  
annual pensionable emolument 可供计算退休金的年薪 CmyCne   
annual report 年报 R-Y07A  
Annual Report on the Consumer Price Index 《消费物价指数年报》 oWg"f*  
annual return 周年报表;周年申报表;每年报税表格 V/C":!;  
Annual Return Rules 《周年报表规则》 E1)7gio  
annual review of consumer prices 每年消费物价回顾 ygiZ~v4P/  
annual roll-forward basis 逐年延展方式 O,m0Xb2s]~  
annual salary 年薪 M`6rI  
annual statement 年度报表;年度决算表 6_`9 4+  
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 QDO.&G2  
annuitant 年金受益人 9F[k;Uw  
annuity 年金 ^Ec);Z  
annuity contract 年金合约 _.b^4^[  
annuity on human life 人寿年金 t= =+SHGP  
antecedent debt 先前的债项 R(jp  
ante-dated cheque 倒填日期支票 b^WTX  
anticipated expenditure 预期开支 hfUN~89;  
anticipated net profit 预期纯利 /DxaKZ ;b  
anticipated revenue 预期收入 Uy  $1X  
anti-inflation measure 反通货膨胀措施 MM_c{gFF  
anti-inflationary stance 反通货膨胀立场 fO6i  
apparent deficit 表面赤字 Pc"g  
apparent financial solvency 表面偿债能力 8UY[$lc  
apparent partner 表面合伙人 s];jroW@u  
application for personal assessment 个人入息课税申请书 565UxG }  
application of fund 资金应用 |$AoI  
application to release as liquidator and to destruct the books of accounts and documents 6Z2a5zO8  
申请免除清盘人职务及毁灭帐簿与文件 5Q $6~\  
appointed actuary 委任精算师 v#yeiE4  
appointed auditor 委任核数师;委任审计师 "Dr8}g:X  
appointed trustee 委任的受托人 S6~&g|T,  
appointer 委任人 OsQB` D  
apportioned pro rata 按比例分摊 X@:[.eI~  
apportionment 分配;分摊  R d|#-7  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 KmUH([#  
apportionment formula 分摊方程式 6|h~pH  
apportionment of estate duty 遗产税的分摊 46 p%y  
appraisal 估价;评估 2`2S94'  
appreciable growth 可观增长 ;3~+M:{2  
appreciable impact 显着影响 m-%.LDqM  
appreciable increase 可观增长 IrIF 853g  
appreciation 增值;升值 kkA5 pbS  
appreciation against other currencies 相对其他货币升值 }:6$5/?  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 Pe-1o#7~W  
appreciation tax 增值税 >M~wFs$~  
appropriation 拨款;拨用;拨付 :=CRsQAn  
appropriation account 拨款帐目 CF|4, K)  
Appropriation Bill 拨款法案 &x= PAu  
appropriation-in-aid system 补助拨款办法 )SJ18 no|l  
approved assets 核准资产 Ft} h&aYP  
approved basket stock 认可一篮子证券 ?4G/f<ou  
approved budget 核准预算 W7R`})F  
approved charitable donation 认可慈善捐款 /j}"4_. 8  
approved charitable institution 认可慈善机构 ExJch\  
approved currency 核准货币;认可货币 Vifh`BSP  
approved estimates 核准预算 (P=q&]l[  
approved estimates of expenditure 核准开支预算 j>D[iHrH  
approved overseas insurer 核准海外保险人 wtm=  
approved overseas trust company 核准海外信托公司 v'fX'/  
approved pooled investment fund 核准汇集投资基金 B)^uGS W  
approved provident fund scheme 认可公积金计划 -pb>=@Yq  
approved provision 核准拨款 o3=2`BvJ  
approved redeemable share 核准可赎回股份 1MVzu7  
approved regional stock 认可地区性证券 ^p@ #  
approved retirement scheme 认可退休金计划 +;@p'af!9  
approved subordinated loan 核准附属贷款 1$A7BP  
arbitrage 套戥;套汇;套利 P LHiQ:  
arbitrageur 套戥者;套汇者 KG8:F].u(  
arbitrary amount 临时款项 7Pb: z4j  
arrangement 措施;安排;协定 {Z~5#<t  
arrears 欠款 gGdt&9z %  
arrears of pay 欠付薪酬 /b ]Yya#  
arrears of revenue 逾期未收税款;逾期未收的帐项 cN]e{|  
articles of association 组织章程;组织细则;组织章程细则 _s(izc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 k|kn#X3X  
ascertainment of profit 确定利润 A9:dHOmT^U  
"Asia Clear" “亚洲结算系统” !Z0p94L  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 iS/faXe5  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 f_{O U E  
Asian Development Fund [ADF] 亚洲发展基金 vC j, aSW  
Asian dollar bond 亚洲美元债券 &@dMIJK"(  
Asian dollar market 亚洲美元市场 \DDR l{  
Asian dollar rate 亚洲美元利率 p|q}z/  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 CVa?L"lK  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 U&PwEh4uG  
asked price 沽盘;喊价;索价;卖方报价 ggQBQ/ L  
assessable income 应评税入息 ke~S[bL%-  
assessable loss 应评税亏损 # Vq"Cf  
assessable profit 应评税利润 o?T01t=  
assessable value 应评税值 z8 n=\xL  
assessed profit 估定利润 L5wrc4  
assessed value 经评估价值 szZ8-Y  
assessment 评税;评定;估价;评税单 Ei$@)qS/  
assessment number 评税编号;估价编号  *|OP>N  
assessment of additional tax 补加税评税 /kK%}L_D  
assessment of performance 业绩评估;实绩评价 ?H30  
Assessor 评税主任 C VyYV &U,  
asset price bubbles 资产价格泡沫 C;DR@'+q  
asset-backed securities 具资产保证的证券 s]lIDp}  
assets accretion 资产增值 q3SYlL'a  
assets and liabilities 资产与负债 x{|`q9V~ N  
assets betterment statement 资产递增表;资产改进表 !}+rg2  
assets lending 实物放款;有抵押贷款 ug?])nO.C  
assets of the company passing on the death 死者去世时转移的公司资产 I7[F,xci  
assets pledged as security for liabilities 用作负债抵押的资产 ";>>{lYA.  
assets portfolio 资产投资组合 ~WKcO&  
assets price 资产价格 94Hs.S)  
assets quality 资产质素 "{1SDbwmMo  
assets realization 资产变现 Ho_ 2zx:8b  
assets refinancing arrangement 资产再集资安排 m h5ozv$  
assets securitization 资产证券化 6Z:swgi6&  
assets situated outside Hong Kong 在香港以外地方的资产 ue/GB+U  
assets stripping 削减资产;拆卖资产 $$GmundqB  
assets value 资产值 ` 6'dhB  
assignee 承让人 0P%,1M3d  
assignment 转让;转让书;转让契 _7k6hVQ  
assignment of interest 权益转让 0Na/3cz|zg  
assignment of letters patent and trade mark 专利证书及商标转让 3lW7auH4Y{  
assignment of property 物业转让;物业转让书 udjahI<{  
assignment right 转让权 })Pq!u:3  
assignor 转让人 Y +[Z,   
associate 有联系的人;有关连人士;相联者;合伙人;联系人 L)mb.U$`c|  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 r6u ) 6J=  
associate member 附属会员 c^%vyBMY  
associated body corporate 相联法人团体 Uiz#QGt  
associated company 相联公司;联属公司 XZ3)gYQi  
associated corporation 相联法团 E\GD hfTQ  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9^AfT>b~f  
公认会计师公会〔英国〕 eHt |O~  
Association of Futures Exchange Brokers 香港期货经纪协会 --t5jSS44  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .3Ag6YI0N  
association of underwriters 承保人组织 Z: e|~#  
assumption of control 接管 @C=Dk  
assurance 担保;保险;转易;转易书 `g~T #U\>d  
assurance of interest 权益的转易 !.^%*6f  
at 19XX price 按一九XX年价格计算 ~"t33U6  
at a discount 按赔价计算;按贴水价格计算;打折扣 faqh }4  
at a premium 按溢价计算;按升水价格计算 (:TZ~"VY  
at call 通知付款;按通知 QnJ(C]cW  
at constant market price 按固定市价计算 =ghN)[AZV  
at constant price 按固定价格计算 en1NFP  
at cost 按成本计算 >U2[]fu  
at current market price 按当时市价计算;按现时市价计算 <O]TM-h  
at current price 按当时价格计算;按现时价格计算 r\x"nS  
at factor cost 按要素成本计算;按生产要素成本计算 `'gadCTb=  
at money-of-the-day price 按付款当日价格计算 4?vTuZ/ M  
at or better 按指定或较佳价位〔买卖指令〕 hG8 !aJo  
at par 按面值计算;平价 u\uYq  
at sight 见票即付 +)cjW"9  
at the close 按收市盘 Gfbeh %  
at the opening 按开市盘 13lJq:bM  
attestation 见证;见证条款 Hyj<Fqr!.  
at-the-money option 平价期权 $QbaPmHW  
attorney 受权人;受托代表人 zdh&,!] F6  
attornment 新拥有人承认书 _rmTX.'w  
attributable profit 可归属利润 mh8{`W&  
attributable share value 可归属股份价值  ?[`*z?}  
Auckland Stock Exchange 奥克兰证券交易所 DNu^4#r  
auction 拍卖 ([+u U!  
auctioneer 拍卖商 j1sZRl)D  
audit 审计;核数 ar#Xe;T!  
Audit Commission 审计署 u5LrZt]k  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .0gF&>I}  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 555*IT3b  
audit review 帐目审查 F79!B  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7/:C[J4GTN  
audited account 审计帐目;经审计的帐目 lCznH?[  
audited annual account 经审计的周年帐目 ujt0?DM  
audited balance sheet 经审计的资产负债表 }CoR$K   
auditor 核数师;核数主任;审计师 .dM|J'`g  
auditor's certificate 核数师证明书;审计师证明书 Z_tK3kQa@&  
auditor's report 核数师报告;审计师报告 #K[UqJ+x  
Aussie bond 澳元债券 |;[%ZE"  
austerity budget 紧缩预算 5VXI/Lw#  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 2VY.#9vl  
Australia All Ordinaries Index 澳洲所有普通股票指数 m&36$>r=  
Australian Dollar [AUD] 澳元 B,f4<  
Australian Options Market 澳大利亚期权市场 ~Ip-@c}'j  
Australian Securities Commission 澳洲证券事务监察委员会 OZ'=Xtbn  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 o(w xu)  
Australian Stock Exchange 澳大利亚证券交易所 /Mg$t6vM  
Austrian Schilling [ATS] 奥地利先令 a'U}.w}  
authentication 认证;鉴证 T/b%,!N)  
authority to purchase 委托购买证;委购书 Z%t"~r0PS  
authorization 认可;核准;授权;授权书 D^Cpgha  
authorization by direction 指示授权 {okx*]PIc  
authorization by instruction 指令授权 qVpV ZH!  
authorization by warrant 令状授权 , '_y@9?I  
authorization of unit trust 单位信托的认可 Xc!0'P0T  
authorized agent 指定代理人 Z fQzA}QD  
authorized capital 法定资本 M zWVsV  
authorized clerk 出市员 ^@"EI|fsP  
authorized dealer 认可交易商 G';yb^DB  
authorized financial institution 认可财务机构 X5V8w4NN  
authorized fund 认可基金 X:c k  
authorized fund house 获授权的基金公司;认可基金公司 5R?[My  
authorized institution 认可机构 @Ft\~ +}  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Ac'0  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 e{*-_j "I  
authorized insurer 获授权保险人;获认可承保人 #KOr-Yg|U  
authorized investment 特准投资项目 E5H0Yo.Wi  
authorized person 获授权人 X/8CvY#n  
authorized representative 获授权代表 Bj-80d,  
authorized share capital 法定股本 aT[qJbp1  
automated quotation system 自动报价系统 -!~ T$}/F  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] I>(3\z4s  
自动交易系统〔香港期货交易所有限公司〕 t04_~e  
automatic adjustment mechanism 自动调整机制 6~t;&)6J  
automatic adjustment system 自动调整系统 M$O*@])  
Automatic Clearing House 自动票据交换所 W'B=H1  
automatic exchange rates accumulation system 自动化汇率累集系统 cU+% zk  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 iFypKpHg~  
automatic teller machine [ATM] 自动柜员机 \bc ob8u  
autopay 自动转帐 ks}J ke>  
available assets 可用资产 d5hYOhO[  
available fiscal reserve 现存财政储备 6BnP"R.  
available profit 可用利润 [#}0)  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 G1vg2'A  
average 平均;平均数;海损 N3Yf3rK  
average basic salary 平均基本薪金 [X"F}ph  
average consumer expenditure 平均消费开支;一般消费开支 feI%QnK)U  
average cost 平均成本 TH%J=1d  
average cost of land production 增辟土地平均成本 3.c0PRZ  
average daily turnover 平均每日成交额 Bc^%1  
average daily wage rate 平均每日工资率 wd 4]Z0;  
average expenditure pattern 平均开支模式 s\CZ os&  
average growth rate 平均增长率 5vfzSJ  
average net fixed assets 固定资产平均净值 &"h 9Awn2  
average of relatives 相对价格平均数 ,k,RXgQ  
average price 平均价格 e?V7<7$  
average propensity to consume 平均消费倾向;一般消费倾向 TVVr<r  
average propensity to save 平均储蓄倾向;一般储蓄倾向 ^iHwv*ss  
average rate 平均率 t,f)!D$  
average revenue 平均收入;平均收益 ;F/yS2p  
average stock 平均库存;平均存货 5}pn5iI  
average yearly rent 平均年租 ]I+"";oQGB  
avoidance of double taxation 避免双重课税 }u>F}mUa  
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 1;U `e4"  
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