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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: 3/ D fsv  
A share A股;甲类股份 8vCHH&`  
abatement of tax 减税;减扣免税额 ^;e`ZtcI  
ABN AMRO Bank N.V. 荷兰银行 <@P0sd   
above-the-line expenditure 线上项目支出;经常预算支出 6gn|WO=W f  
above-the-line receipt 线上项目收入;经常预算收入 a&JAF?k  
ABSA Asia Limited 南非联合亚洲有限公司 gKnAw+u\  
absolute change 绝对数值变更 ) PtaX|U  
absolute expenditure 实际开支 i?]!8Ji  
absolute guideline figure 绝对准则数字 ;6Z?O_zp4  
absolute interest 绝对权益 o3yZCz  
absolute order of discharge 绝对破产解除令 #frhO;6  
absolute profit margin 绝对利润幅度 lsd\ `X5,  
absolute value 实值;绝对值 3)sqAs(  
absolutely vested interest 绝对既得权益 6_7d1.wv9  
absorbed cost 已吸收成本;已分摊成本 G{<wXxq%  
absorption 吸收;分摊;合并 ;:OJQFu%4  
absorption rate 吸收率;摊配率;分摊率 8LOzL,Ah  
ACB Finance Limited 亚洲商业财务有限公司 mdwY48b  
acceptable form of reciprocity 合理的互惠条件 tSjK=1"}  
acceptable rate 适当利率;适当汇率 yTk9+>  
acceptance agreement 承兑协议 gS!M7xy  
acceptance for honour 参加承兑 G:UdU{  
acceptor 承兑人;接受人;受票人 @<P [z[  
acceptor for honour 参加承兑人 m@~HHwj  
accident insurance 意外保险 7RO=X%0A  
Accident Insurance Association of Hong Kong 香港意外保险公会 p"ZPv~("V  
accident insurance scheme 意外保险计划  /YHeO  
accident year basis 意外年度基准 6*%lnd+_  
accommodation 通融;贷款 w ^A0l.{  
accommodation bill 通融票据;空头票据 r&#q=R},p  
accommodation party 汇票代发人 Jv5G:M5+~  
account balance 帐户余额;帐户结余 K_xn>  
account book 帐簿 >DDQ7 l  
account collected in advance 预收款项 XHW{EVcF  
account current book 往来帐簿 Zhw _L  
account of after-acquired property 事后取得的财产报告 wvfCj6}S &  
account of defaulter 拖欠帐目 .! &YO/  
account payable 应付帐款 GYj`-t  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 8<P.>u  
account receivable 应收帐款 :]x)lP(3E  
account receivable report 应收帐款报表 uzsR*x%s-  
account statement 结单;帐单;会计财务报表 oY{*X6:6<  
account title 帐户名称;会计科目 KxvT}"k  
accountant's report 会计师报告 <ioX|.7ZX  
Accountant's Report Rules 会计师报告规则 #)XO,^s.  
accounting and auditing procedure 会计与审计程序;会计与核数程序 t.m $|M>  
Accounting Arrangements 《会计安排》 ar{Yq  
accounting basis 会计基础 T_r[#j  
accounting by Official Receiver 破产管理署署长呈交的帐目 371E S4  
Accounting Circular 《会计通告》 xx%WIY:}  
accounting class 会计类别 ;$nK ^  
accounting date 记帐日期;会计结算日期 "~GudK &  
accounting for money 款项核算 OuX/BMG  
Accounting Officer 会计主任 0DN:{dJz  
accounting period 会计报告期;会计期 eudPp"Km  
accounting policy 会计政策;会计方针 h~dM*yo;  
accounting practice 会计惯例 seJc,2Ex  
accounting principle 会计准则 :D&QGw(n  
accounting record 会计记录 9~N7hLT  
accounting report 会计报告 ]RxNSr0e  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 <F&S   
Accounting Society of China 中国会计学会 |%$d/<<PZ  
accounting statement 会计报表 $UKDXQF"  
accounting system 会计制度;会计系统 7%JXVP}A  
accounting transaction 会计事项;帐务交易 b\}`L"  
accounting treatment 会计处理 ZgN*m\l  
accounting year 会计年度 B^eea[  
accretion 增值;添加 t#kmtJC  
accrual 应计项目;应累算数目 eK]GyY/Y  
accrual basis 应计制;权责发生制 X~lOFH;}q  
accrual basis accounting 应计制会计;权责发生制会计 c sYICLj  
accrue 应累算;应计 YV0e)bf  
accrued benefit 应累算利益 1V)0+_Yv  
accrued charges 应计费用 _w)0r}{  
accrued cumulative preference share dividend 应累算的累积优先股股息 /bg8oB4  
accrued expenses 应累算费用 | YvO$4=s  
accrued interest payable 应付利息;应计未付利息 wp$SO^?-  
accrued interest receivable 应收利息;应计未收利息 IWTD>c).  
accrued right 累算权益 y![h  
accruing profit 应累算的利润 gJ2R(YMF  
accumulated fiscal reserve 累积财政储备 #~(@Ka.eA0  
accumulated profit 累积利润;滚存溢利 _QCAV+K'  
accumulated reserve 累积储备 S# SA:>8s  
accumulation of surplus income 累积收益盈余 <;M6s~  
acquired assets 既得资产 5PdC4vI*+  
acquisition 收购;购置;取得 =$f xK  
acquisition cost 购置成本 L{aT"Of{X  
acquisition expenses 购置费用 8iq~ha$]|  
acquisition of 100% interest 收购全部股权 5JQq?e)n  
acquisition of control 取得控制权 l~!#<=.  
acquisition of fixed assets 购置固定资产 {?,:M  
acquisition of shell “买壳” %o.+B~r  
acquisition price 收购价 U edh4qa  
act of God 天灾 )07M8o !^l  
acting partner 执事合伙人 df}B:?Ew.  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }K0.*+M  
active partner 积极参与的合伙人 eD G=-a4  
active trading 交投活跃 |qfnbi-\  
actual circulation 实际流通 )p(XY34]  
actual cost 实际成本 QTM+ WD  
actual expenditure 实际开支;实际支出 ?DM-C5$  
actual income 实际入息;实际收入;实际收益 :Ruj;j  
actual market 现货市场 350y6pVh  
actual price 现货价;实际价格 B7va#'ne4{  
actual profit 实际利润 n0nkv[  
actual quotation 实盘;实际价位;实际报价 B-JgXW.\0  
actual year basis 按实际年度计算 Nqz-Mr`  
actuals 实货 M`A bH19  
actuarial investigation 精算调查 @zSoPDYv,  
actuarial principle 精算原则 m&b!\"0  
actuarial report 精算师报告 ptYQP^6S[  
Actuarial Society of Hong Kong 香港精算学会 s|YY i~  
actuarial valuation 精算师估值 $O7>E!uVD  
actuary 精算师 +n1}({7m  
ad referendum agreement 暂定协议;有待覆核的协定 4TUe*F@ ML  
ad valorem duty 从价税;按值征税 zI(b#eUF  
ad valorem duty system 从价税制 aZ#c_Q#gZ  
ad valorem fee 从价费 <"aPoGda  
ad valorem tariff 从价关税 u]CW5snz  
additional allowance 额外免税额 6SW:'u|90  
additional amount for unexpired risk 未过期风险的额外款额 i7:j(W^I8  
additional assessable profit 补加应评税利润 j =[Td   
additional assessment 补加评税 ^P(HX  
additional commitment 额外承担 7RTp+FC]  
additional commitment vote 额外承担拨款 J1&G1\G|s=  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 k2p{<SO;  
additional dependent parent allowance 供养父母额外免税额 ?5"~V^L3  
additional provision 额外拨款 A.*}<  
additional stamp duty 附加印花税 ;%hlh)k$  
additional tax 补加税罚款;补加税款 ^BSMlKyB  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 <c^m |v  
adjudged bankrupt 被裁定破产 L)4TW6IUk  
adjudicated bankrupt 裁定破产人 l\jf]BHX'  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 8BC}D+q  
adjudication of bankruptcy 裁定破产;宣告破产 KGzBK:  
adjudication of insolvency 裁定无力偿还债务 cMI QbBM  
adjusted actual 经调整的实数;调整后的实数 pgfI1`h  
adjusted current assets 经调整的流动资产;调整后的流动资产 1/JgirVA  
adjusted figure 经调整的数字;调整后的数额  jats)!:  
adjusted liabilities 经调整的负债;调整后的负债 \<a(@#E*~  
adjusted loss 经调整的亏损;调整后的亏损 zr2%|YF  
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 OT\[qaK  
adjusted profit 经调整的利润;调整后的利润 s 3Y \,9\  
adjusted surplus 经调整的盈余额;调整后的盈余额 m?>$!B4jFB  
adjusted value 经调整的价值;调整后的价值 s0qA8`Yu  
adjustment 调整;修订;理算〔保险〕 )$i7b  
adjustment centre 调剂中心 .pr-  ^  
adjustment lag 调整过程的时间差距;调整时差 n"-cX)  
adjustment mechanism 调整机制 }vPDCUZ  
adjustment of loss 亏损调整 Z,_yE*q  
adjustment process 调整过程;调整程序 %dKUB4  
adjustment range 调整幅度 >& \QLo[5  
administered exchange rate 受管制汇率 &=xm>;`3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 _Z@- q  
administration expenses 行政费用 /@Y/(+DE  
administration fee 手续费;行政费 {{SeD:hx  
administration in bankruptcy 破产管理 y!)Z ^u  
administration order 遗产管理令 }q)o LC  
administrator 管理人;遗产管理人 #=q)>+\  
administrator of the estate 遗产管理人 $:t;WXc.<  
admission of debt 债项承认书 7.hn@_  
admission of proof 接纳债权证明 VD<W  
advance 放贷款项;垫付款项;预支款项;预付款项 N?ky2wG  
advance account 暂支帐目;预付款帐户 -{-w5_B$  
advance compensation 预付补偿金 1wi{lJaz  
advance from shareholder 股东垫款 Yhb=^)@))  
advance pending reimbursement 预支以待日后付还 w f,7  
advanced economy 先进经济体系 AFF7fK  
advancement 预付;预付财产 Wu,'S;>C  
advances warrant 垫款令 Sz.jv#Y  
advancing 贷出 v;80RjPy>  
adverse balance 逆差 "P~0 7  
adverse exchange 逆汇 tz6d}$  
advertisement addressed to shareholders 在报章刊登的致股东通告 x{6/di  
advice for collection 托收通知书 !/BXMj,=  
advice of drawing 提款通知书;汇票通知书 1ZOHyO  
advice of payment 付款通知 (sq4  
Advisory Committee [Securities and Futures Commission] CZS{^6Ye  
谘询委员会〔证券及期货事务监察委员会〕 6dt]$  
Advisory Committee on Diversification 经济多元化谘询委员会 9axJ2J'g  
affidavit 誓章;遗产申报誓章 eZ(<hE>  
affidavit of no receipt 述明无收款的誓章 ? !MDg_oHd  
affiliate 联号;联营公司;附属公司 hp@g iu7  
affiliated company 附属公司;联号;联营公司 6OkN(tL&.  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 AVyqtztQ  
affordability 负担能力 !=V>DgmW  
African Development Bank [AfDB] 非洲开发银行 rL w,?  
after-acquired property 事后取得的财产 3tMs61 3  
after-hours dealing 市后交易 $ o?Wum  
after-tax profit 税后盈利;税后利润;税后溢利 |-bSoq7t  
agency agreement 代理协议 XnHcU=~q  
agency expenses 代理机构的开支 \`Db|D?oy  
agency fee 代理费 Ig-9Y;hdmn  
Agency Law 《代理法》 !i&^H,  
agent 代理人;承销人 Em N0K'x  
agent of company 公司代理人 K{%}kUj>  
agent's fee 代理人费;经纪费 uHkL$}C  
aggregate 总计;总数;总体数字 D0Oh,Fe#M\  
aggregate amount 总款额;总额 @kK${  
aggregate assets and liabilities 总体资产与负债 Dt0S"`^=k  
aggregate at constant price 按固定价格计算的总体数字 =toqEm~  
aggregate demand 总需求 q+>J'UGb  
aggregate gross position 总持仓量 WoHFt*e2  
aggregate limit 总限额 ,^3eMn  
aggregate of salaries tax 合计薪俸税 /%\E2+6  
aggregate performance 总体表现;总体业绩 a)$"   
aggregate supply 总体供应 0K <@?cI  
aggregate surplus 总盈余 _%Sorr  
aggregate total 整体总额 .Wv2aJq  
aggregate value 总值;合计价值 w4H3($ K  
aggregated basis 合计基准 ^a4y+!  
aggregated net chargeable income 合计应课税入息实额 j(HC^\Hi  
aggregation 合并计算;合计;总和 gQ %'2m+  
aggregation of incomes of husband and wife 夫妇入息合并计算 6UXa 5t  
aggregation of property 财产的总和 In#V1[io  
agio 差价;贴水 +|Z1U$0g  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》  O;h]  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment M:z)uLDw  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 WHk/Rg%<  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment lG;RfDI-  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 ^} P|L  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J?&lpsB3_l  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 jbcJ\2  
agreement for a settlement 授产协议 dPwe.:  
agreement for assignment 转让协议 Pou-AzEP$  
agreement for sale 售卖协议;买卖协议 AmNmhcN  
agreement for sale and purchase 买卖协议 qRT1Wre 3  
agreement for the payment of interest 支付利息协议 (" <3w2Vlh  
agreement for the repayment of money 还款协议 P/5bNK!  
agreement of reinsurance 再保险协议 pRe, B'&  
Agricultural Bank of China 中国农业银行 ( >zXapb2  
air passenger departure tax 飞机乘客离境税 e;\g[^U  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ) E.KB6  
airport tax 机场税 s7e)Mt  
alcohol duty 酒精税 {Hm0Q  
alienation 让与;让渡;转让 XP~bmh,T,  
alimony 生活费;赡养费 KoZ" yD  
All Ordinaries Index [AOI] 所有普通股指数 Z[<rz6%cB  
all risks 全险;综合险 gVjI1{WTK  
All Sales Record for Stock Market 《股票市场成交报告》 q[`)A?Ae  
Allied Capital Resources Limited 新联财务有限公司 Vb*q^ v  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Is&z~Xy/  
allocation letter 拨款信件 zc>/1>?M  
allocation of fund 分配款项;预留款项 teH $hd-q  
allocation of profit 利润分配;溢利分配 kKFmTo   
allocation warrant 拨款令 9AK<<Mge.  
allotment 分配;配股 Fn.wd`'0  
allotment notice 股份配售通知;配股通知 Cg<:C?>!p  
allotment of shares 股份分配 Mk9'  
allowable 可获宽免;免税的 ~9c?g(0  
allowable business loss 可扣除的营业亏损 K-(k6<h  
allowable expenses 可扣税的支出 xzTTK+D@  
allowance 免税额;津贴;备抵;准备金 A@-nn]  
allowance for debts 债项的免税额 ${Cb1|g>j  
allowance for depreciation by wear and tear 耗损折旧免税额 RO?5WJpPj  
allowance for funeral expenses 殡殓费的免税额 :c3}J<Z  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ieXhOA  
allowance for repairs and outgoings 修葺及支出方面的免税额 Q= IA|rN  
allowance to debtor 给债务人的津贴 Q/&H3N  
alteration of capital 资本更改 t &XH:w&j  
alternate trustee 候补受托人 &.D3f"  
amalgamation 合并 m-9{@kgAM?  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |:Gz9u+  
ambit of charges 征税范围;收费范围 (]7&][  
amended valuation 经修订的估值 }la\?I  
American Commodities Exchange 美国商品交易所 k?ubr)[)  
American Express Bank Limited 美国运通银行 Wh6jr=>G  
American Stock Exchange 美国证券交易所 # 12  
amortization 摊销 /T&z :st0  
amount due from banks 存放银行同业的款项 Sn=|Q4ZN  
amount due from banks abroad 存放海外银行同业的款项 C%#=@HC  
amount due from holding companies 控股公司欠款 bE:oF9J?  
amount due from local banks 存放本港银行同业的款项 aHx(~&hRcL  
amount due to banks 银行同业的存款 YCZl1ry:V=  
amount due to banks abroad 海外银行同业的存款 VL= .JwK  
amount due to holding companies 控股公司存款 _1jd{? kt  
amount due to local banks 本港银行同业的存款  U, _nEx  
amount due to outport banks 外埠银行同业的存款 ? RL[#d+y  
amount for note issue 发行纸币的款额 rmXxid  
amount of bond 担保契据的款额 {`5Sh1b  
amount of consideration 代价款额 sUA==k  
amount of contribution 供款数额 =>nrU8x  
amount of indebtedness 负债款额  x~p8Mcv  
amount of principal of the loan 贷款本金额 EUH&"8 L  
amount of rates chargeable 应征差饷数额 (3 xCW  
amount of share capital 股本额 |>o]+V  
amount of sums assured 承保款额 m?cC0(6  
amount of variation 变动幅度 fa7Z=:a G  
amount of vote 拨款数额 3\_ae2GW  
amount payable 应付款额 [iVCorU  
amount receivable 应收款额 \; ! oG  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 .%)FK#s-  
analysis 分析 3db ,6R  
ancillary risk 附属风险 j9"uxw@  
annual account 周年帐目;周年帐目报表;年度决算;年结 ~/Gx~P]  
annual accounting date 年结日期 I^erMQn[ z  
annual allowance 每年免税额;年积金;年度津贴;年津 .?{rd3[ec  
annual balance 年度余额 y)iT-$bQ  
annual disposable income 每年可动用收入 wG;#L7%  
annual estimates 周年预算 V5w00s5?%  
annual fee 年费  PI_MSiYQ  
annual general meeting 周年大会 (T;4'c  
annual growth rate 年增率;每年增长率 )p*I(y  
annual long-term supplement 长期个案每年补助金 w#]> Nf  
annual pensionable emolument 可供计算退休金的年薪 >i^8K U  
annual report 年报 cQ( zBf  
Annual Report on the Consumer Price Index 《消费物价指数年报》 A&EVzmj-+X  
annual return 周年报表;周年申报表;每年报税表格 A[lbBR  
Annual Return Rules 《周年报表规则》 y+b4s Ff  
annual review of consumer prices 每年消费物价回顾 {A2EGUmF2  
annual roll-forward basis 逐年延展方式 `o~ dQb/k+  
annual salary 年薪 %Jy0?WN  
annual statement 年度报表;年度决算表 AX6z4G  
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 $HVus=D"  
annuitant 年金受益人 \Tq !(]o^  
annuity 年金 XaT9`L<  
annuity contract 年金合约 X(s HFVU+  
annuity on human life 人寿年金 3ZdheenK9  
antecedent debt 先前的债项 w`_cmI  
ante-dated cheque 倒填日期支票 MmUtBT  
anticipated expenditure 预期开支 ZH'- >/  
anticipated net profit 预期纯利 nx{_^sK  
anticipated revenue 预期收入 anDwv }  
anti-inflation measure 反通货膨胀措施 [:M:6JJ  
anti-inflationary stance 反通货膨胀立场 +ob<? T  
apparent deficit 表面赤字 &'%b1CbE  
apparent financial solvency 表面偿债能力 p4l^b[p  
apparent partner 表面合伙人 hcWYz  
application for personal assessment 个人入息课税申请书 qm RdO R  
application of fund 资金应用 W(jXOgs+_  
application to release as liquidator and to destruct the books of accounts and documents Dn{ hU $*  
申请免除清盘人职务及毁灭帐簿与文件 Ik{[BRzUgt  
appointed actuary 委任精算师 u,h,;'J  
appointed auditor 委任核数师;委任审计师 yX%q7ex  
appointed trustee 委任的受托人 ODS8bD0!i  
appointer 委任人 vo48\w7[  
apportioned pro rata 按比例分摊 z1wJ-l  
apportionment 分配;分摊 3FWl_d~uD  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 1Z9_sd~/6  
apportionment formula 分摊方程式 %:61@<  
apportionment of estate duty 遗产税的分摊 b*C\0D  
appraisal 估价;评估 k^A17Nf`2  
appreciable growth 可观增长 zj~(CNE  
appreciable impact 显着影响 )ro3yq4??  
appreciable increase 可观增长 Fk&W*<}/;  
appreciation 增值;升值 bbGSh|u+P  
appreciation against other currencies 相对其他货币升值 ryhme\%l;f  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ~Sq!P  
appreciation tax 增值税 CKC%|xke  
appropriation 拨款;拨用;拨付 6yDc4AX  
appropriation account 拨款帐目 9  Vn  
Appropriation Bill 拨款法案 ;ZnSWIF2  
appropriation-in-aid system 补助拨款办法 jC<1bf$K  
approved assets 核准资产 c eH8  
approved basket stock 认可一篮子证券 BGk>:Z`  
approved budget 核准预算 OnD!*jy  
approved charitable donation 认可慈善捐款 K7G|cZ/^  
approved charitable institution 认可慈善机构 ~3]ZN'b\  
approved currency 核准货币;认可货币 T6T3:DG_B  
approved estimates 核准预算 ;rBd_  
approved estimates of expenditure 核准开支预算 G)p pkH`qj  
approved overseas insurer 核准海外保险人 x2-i1#j`;  
approved overseas trust company 核准海外信托公司 q_0So}  
approved pooled investment fund 核准汇集投资基金 $f++n5I  
approved provident fund scheme 认可公积金计划 Z )Imj&;  
approved provision 核准拨款 h6Femis  
approved redeemable share 核准可赎回股份 U<T.o0s=  
approved regional stock 认可地区性证券 yr4j  
approved retirement scheme 认可退休金计划 0?DD!H)&w  
approved subordinated loan 核准附属贷款 1 _A B; ^  
arbitrage 套戥;套汇;套利 1iS]n;xcl/  
arbitrageur 套戥者;套汇者 i5f8}`w  
arbitrary amount 临时款项 x2q6y  
arrangement 措施;安排;协定 bfjC:"!H  
arrears 欠款 X@ zw;Se  
arrears of pay 欠付薪酬 " Bz\<e&u  
arrears of revenue 逾期未收税款;逾期未收的帐项 |rjHH<  
articles of association 组织章程;组织细则;组织章程细则 bn$('  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司  [#+yL  
ascertainment of profit 确定利润 ]4{ )VXod  
"Asia Clear" “亚洲结算系统” l|, Hj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 =r w60B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 )K=%s%3h<  
Asian Development Fund [ADF] 亚洲发展基金 x,U '!F  
Asian dollar bond 亚洲美元债券 W^a-K  
Asian dollar market 亚洲美元市场 {B!LhvYAH  
Asian dollar rate 亚洲美元利率 W0zRV9"P  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 gdPPk=LD  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 i~};5j(  
asked price 沽盘;喊价;索价;卖方报价 pKxsK^O5[  
assessable income 应评税入息 lpjeEaw o4  
assessable loss 应评税亏损 Q9i&]V[`  
assessable profit 应评税利润 n! Dr:$  
assessable value 应评税值 $nkvp`A  
assessed profit 估定利润 ce3UB~Q  
assessed value 经评估价值 5Kadh2nz  
assessment 评税;评定;估价;评税单 >yZe1CP  
assessment number 评税编号;估价编号 \ F\ /<  
assessment of additional tax 补加税评税 m;_gNh8Ee  
assessment of performance 业绩评估;实绩评价 @r.w+E=  
Assessor 评税主任 lx'^vK%F  
asset price bubbles 资产价格泡沫 [~aRA'qJ{V  
asset-backed securities 具资产保证的证券 ~pZ<VH;h  
assets accretion 资产增值 S7B7'[ru  
assets and liabilities 资产与负债 ^"\3dfzKM  
assets betterment statement 资产递增表;资产改进表 B4D#T lB  
assets lending 实物放款;有抵押贷款 ;+Dq 3NE  
assets of the company passing on the death 死者去世时转移的公司资产 L:.z FW,  
assets pledged as security for liabilities 用作负债抵押的资产 3j I rB%  
assets portfolio 资产投资组合 ; ,vGw <|o  
assets price 资产价格 '3p7ee&  
assets quality 资产质素 q&DM*!Jq  
assets realization 资产变现 R&-Vm3mc3  
assets refinancing arrangement 资产再集资安排 gNWTzz<[f>  
assets securitization 资产证券化 (&B`vgmb  
assets situated outside Hong Kong 在香港以外地方的资产 g3Xa b  
assets stripping 削减资产;拆卖资产 3)6TnY/u6{  
assets value 资产值 +HXR ))X  
assignee 承让人 |]Eli%mNe  
assignment 转让;转让书;转让契 K9HXy*y49  
assignment of interest 权益转让 f-!P[6bY  
assignment of letters patent and trade mark 专利证书及商标转让 r6b;v2!8  
assignment of property 物业转让;物业转让书 f@j)t%mh  
assignment right 转让权 {^T_m)|n  
assignor 转让人 @W1F4HYds  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 iwXMe(k  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 9n#lDL O  
associate member 附属会员 rjo1  
associated body corporate 相联法人团体 V JJ6q  
associated company 相联公司;联属公司 XkEJ_;:  
associated corporation 相联法团 $(r/N"6)O2  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 61@;3yV  
公认会计师公会〔英国〕 lEYAq'=  
Association of Futures Exchange Brokers 香港期货经纪协会 *U mWcFoF  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ~Z>!SMXp<  
association of underwriters 承保人组织 uxOeD%Z>  
assumption of control 接管 Mb^E  
assurance 担保;保险;转易;转易书 MS~+P'  
assurance of interest 权益的转易 _C%:AFPP>  
at 19XX price 按一九XX年价格计算 %K[u  
at a discount 按赔价计算;按贴水价格计算;打折扣 ls@j8bVv^  
at a premium 按溢价计算;按升水价格计算 %B~@wcI)W  
at call 通知付款;按通知 Bnfp_SM  
at constant market price 按固定市价计算 R_zQiSwG<  
at constant price 按固定价格计算 6ec#3~ Y]  
at cost 按成本计算 9 S4bg7  
at current market price 按当时市价计算;按现时市价计算 UOa n  
at current price 按当时价格计算;按现时价格计算 =L]GQ=d  
at factor cost 按要素成本计算;按生产要素成本计算 o()No_.8H  
at money-of-the-day price 按付款当日价格计算 E;bv;RUio  
at or better 按指定或较佳价位〔买卖指令〕 YHOo6syk  
at par 按面值计算;平价 pGdFeEkB/  
at sight 见票即付 (Zoopkxw  
at the close 按收市盘 UbEK2&q/8  
at the opening 按开市盘 ms{iQ:'9  
attestation 见证;见证条款 *hIjVKTu79  
at-the-money option 平价期权 +pY-- 5t  
attorney 受权人;受托代表人 !dV2:`|+  
attornment 新拥有人承认书 KQTv5|$?  
attributable profit 可归属利润 Yv/T6z@  
attributable share value 可归属股份价值 ".7\>8A#a  
Auckland Stock Exchange 奥克兰证券交易所 oe*CZ  
auction 拍卖 61W[  
auctioneer 拍卖商 >e^^YR^  
audit 审计;核数 e|d~&Bk0  
Audit Commission 审计署 O8k+R@  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] @q"HZO[  
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〕 >/+R~ n  
audit review 帐目审查 gVI{eoJ  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 7V2xg h!W  
audited account 审计帐目;经审计的帐目 jdX *  
audited annual account 经审计的周年帐目 b!JrdJO,DP  
audited balance sheet 经审计的资产负债表 )dfwYS*[n  
auditor 核数师;核数主任;审计师 -oT3`d3  
auditor's certificate 核数师证明书;审计师证明书 Tn"^`\m  
auditor's report 核数师报告;审计师报告 lw43|_'G-t  
Aussie bond 澳元债券 ctMH5"F&1  
austerity budget 紧缩预算 d:#z{V_  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 kfgkZ"9  
Australia All Ordinaries Index 澳洲所有普通股票指数 (9Of,2]&E  
Australian Dollar [AUD] 澳元 slQEAqG)B  
Australian Options Market 澳大利亚期权市场 C@3UsD\s(  
Australian Securities Commission 澳洲证券事务监察委员会 yVe<+Z\7  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 !;Vqs/E  
Australian Stock Exchange 澳大利亚证券交易所 zG)vmysJf  
Austrian Schilling [ATS] 奥地利先令 8 .t3`FGH  
authentication 认证;鉴证 )I"I[jDw  
authority to purchase 委托购买证;委购书 y& (pt!I  
authorization 认可;核准;授权;授权书 DJb9] ,=a  
authorization by direction 指示授权 'Pe;Tp>`  
authorization by instruction 指令授权 * .g[vCy  
authorization by warrant 令状授权 <DN7  
authorization of unit trust 单位信托的认可 ?&-$Zog  
authorized agent 指定代理人 PsM8J  
authorized capital 法定资本 @=6oB3tQA  
authorized clerk 出市员 srhI%Zj  
authorized dealer 认可交易商 jJD*s/o  
authorized financial institution 认可财务机构 ue*o>iohB  
authorized fund 认可基金 .=zBUvy  
authorized fund house 获授权的基金公司;认可基金公司 trZU_eouI  
authorized institution 认可机构 $IqubC>O  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 biPj(Dd  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 W~FU!C?]  
authorized insurer 获授权保险人;获认可承保人 TN/y4(j  
authorized investment 特准投资项目 Q^8/"aV\  
authorized person 获授权人 X>%li$9J.  
authorized representative 获授权代表 _UV_n!R  
authorized share capital 法定股本 B,] AfH  
automated quotation system 自动报价系统 tgj 5l#P  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] (}rBnD  
自动交易系统〔香港期货交易所有限公司〕 85USMPF  
automatic adjustment mechanism 自动调整机制 |rI;OvZ\  
automatic adjustment system 自动调整系统 ]&s@5<S[  
Automatic Clearing House 自动票据交换所 rv c%[HfW;  
automatic exchange rates accumulation system 自动化汇率累集系统 .{-X1tJ7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 /VD[:sU7  
automatic teller machine [ATM] 自动柜员机  kGAB'  
autopay 自动转帐 \Vpv78QF;  
available assets 可用资产 ,H_d#Koa.  
available fiscal reserve 现存财政储备 \,#;gS "  
available profit 可用利润 v'm-A d+4t  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 h; 6G~D  
average 平均;平均数;海损 s4j]kH  
average basic salary 平均基本薪金 t'Zv)Wu1E  
average consumer expenditure 平均消费开支;一般消费开支 qP-_xpu]R  
average cost 平均成本 4X!4S6JfB  
average cost of land production 增辟土地平均成本 Wt.['`c<  
average daily turnover 平均每日成交额 ~14|y|\/  
average daily wage rate 平均每日工资率 ..5. ":  
average expenditure pattern 平均开支模式 <7! "8e  
average growth rate 平均增长率 J50n E~  
average net fixed assets 固定资产平均净值 $)$_}^.k  
average of relatives 相对价格平均数 % K,cGgp^)  
average price 平均价格 ,~/WYw<o  
average propensity to consume 平均消费倾向;一般消费倾向 ;p7R~17  
average propensity to save 平均储蓄倾向;一般储蓄倾向 9I*2xy|I  
average rate 平均率 P/xE n_*v  
average revenue 平均收入;平均收益 YP[8d,  
average stock 平均库存;平均存货 {y B0JL}n  
average yearly rent 平均年租 hiv {A9a?  
avoidance of double taxation 避免双重课税 mDk6@Gd@U  
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 OT(0~,.GJ  
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