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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: w"1 x=+  
A share A股;甲类股份 sp^Wo7&g  
abatement of tax 减税;减扣免税额 I,]J=xi  
ABN AMRO Bank N.V. 荷兰银行 0Yp>+:#  
above-the-line expenditure 线上项目支出;经常预算支出 KyjyjfIwH  
above-the-line receipt 线上项目收入;经常预算收入 a%v>eXc  
ABSA Asia Limited 南非联合亚洲有限公司 >[EBpYi  
absolute change 绝对数值变更 >G&^?5  
absolute expenditure 实际开支 ;ed#+$Na  
absolute guideline figure 绝对准则数字 w;~>k%}j  
absolute interest 绝对权益 r|<6Aae&  
absolute order of discharge 绝对破产解除令 r5[4h'f  
absolute profit margin 绝对利润幅度 6s5yyy=L%~  
absolute value 实值;绝对值 +^Fp&K+^  
absolutely vested interest 绝对既得权益 X PA 0m  
absorbed cost 已吸收成本;已分摊成本 ;>8kPG  
absorption 吸收;分摊;合并 vmLpm xS  
absorption rate 吸收率;摊配率;分摊率 X~Cq  
ACB Finance Limited 亚洲商业财务有限公司 /p,{?~0mj  
acceptable form of reciprocity 合理的互惠条件 ,%kmXh  
acceptable rate 适当利率;适当汇率 0t+])>  
acceptance agreement 承兑协议 7|Xe&o<n  
acceptance for honour 参加承兑 g>_OuQ|c  
acceptor 承兑人;接受人;受票人 b;*c:{W)  
acceptor for honour 参加承兑人 _H8*ReFG  
accident insurance 意外保险 Zb"jB$58  
Accident Insurance Association of Hong Kong 香港意外保险公会 0iV;g`%  
accident insurance scheme 意外保险计划 Yh$fQ:yi\&  
accident year basis 意外年度基准 drI\iae{^  
accommodation 通融;贷款 h D.)M  
accommodation bill 通融票据;空头票据 *,0+RASvq  
accommodation party 汇票代发人 YtpRy% R  
account balance 帐户余额;帐户结余 &8n?  
account book 帐簿 ?~Pv3'%d  
account collected in advance 预收款项 Y([d;_#P  
account current book 往来帐簿 -R:X<eb  
account of after-acquired property 事后取得的财产报告 "b`7[;a  
account of defaulter 拖欠帐目 ] opto  
account payable 应付帐款 &atyDFJ'  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Q(e{~ ]*  
account receivable 应收帐款 (xu=%  
account receivable report 应收帐款报表 C B/r]+4  
account statement 结单;帐单;会计财务报表 J+|/-{g  
account title 帐户名称;会计科目 -x{&an=  
accountant's report 会计师报告 6A?8tm/0  
Accountant's Report Rules 会计师报告规则 F\-Si!~oOz  
accounting and auditing procedure 会计与审计程序;会计与核数程序 lov%V*tL  
Accounting Arrangements 《会计安排》 x9&p!&*&IT  
accounting basis 会计基础 >azEed<B  
accounting by Official Receiver 破产管理署署长呈交的帐目 6} #"qqnx  
Accounting Circular 《会计通告》 8ljuc5,J  
accounting class 会计类别 l!:^6i  
accounting date 记帐日期;会计结算日期 lm*g Gy1i  
accounting for money 款项核算 2T?TM! \Q  
Accounting Officer 会计主任 zqf[Z3  
accounting period 会计报告期;会计期 o,*=$/or  
accounting policy 会计政策;会计方针 x6v,lR  
accounting practice 会计惯例 m8+:=0|$  
accounting principle 会计准则 8SZK:VE@  
accounting record 会计记录 [S0mY["  
accounting report 会计报告 !D;c,{Oz  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ?A&%Cwj  
Accounting Society of China 中国会计学会 G|*G9nQ  
accounting statement 会计报表 7&foEJ3q  
accounting system 会计制度;会计系统 xNIGO/uI~  
accounting transaction 会计事项;帐务交易 #A )Ab%r8"  
accounting treatment 会计处理 7]Rk+q2:  
accounting year 会计年度 |z*>ixK  
accretion 增值;添加 #x)8f3I  
accrual 应计项目;应累算数目 (hN?:q?'  
accrual basis 应计制;权责发生制 zSXA=   
accrual basis accounting 应计制会计;权责发生制会计 Ha)np  
accrue 应累算;应计 =k_UjwgN^  
accrued benefit 应累算利益 r^5jh1  
accrued charges 应计费用  n}OU Y  
accrued cumulative preference share dividend 应累算的累积优先股股息 M)O [j}N  
accrued expenses 应累算费用 6.19g'{sB  
accrued interest payable 应付利息;应计未付利息 1qZG`Vz  
accrued interest receivable 应收利息;应计未收利息 >pdnCv_c  
accrued right 累算权益 O:YJ%;w  
accruing profit 应累算的利润 ZLrHZhP-+  
accumulated fiscal reserve 累积财政储备 GW/WUzK  
accumulated profit 累积利润;滚存溢利 RX>2~^  
accumulated reserve 累积储备 T,OS0;7O  
accumulation of surplus income 累积收益盈余 !^?qU;|  
acquired assets 既得资产 RG1\=J$:E  
acquisition 收购;购置;取得 X!c?CL  
acquisition cost 购置成本 yb?|Eww_o  
acquisition expenses 购置费用 l'uOORI  
acquisition of 100% interest 收购全部股权 $8g42LR'  
acquisition of control 取得控制权 p9iu:MucD<  
acquisition of fixed assets 购置固定资产 U=QA  e  
acquisition of shell “买壳” ~},W8\C>  
acquisition price 收购价 Z0\Iyc G  
act of God 天灾 t^U^Tr  
acting partner 执事合伙人 SiTeB)/  
active market 买卖活跃的市场;交投畅旺的市场;旺市 M1{(OY(G  
active partner 积极参与的合伙人 s[X B#)H4  
active trading 交投活跃 x.UaQ |F  
actual circulation 实际流通 #xp(B5  
actual cost 实际成本 oKa>.e7.  
actual expenditure 实际开支;实际支出 }#/l N  
actual income 实际入息;实际收入;实际收益 hKN6y%  
actual market 现货市场 z_n \5.  
actual price 现货价;实际价格 D/:3R ZF  
actual profit 实际利润 fGarUV  
actual quotation 实盘;实际价位;实际报价 %b?uW] j:  
actual year basis 按实际年度计算 th 2<o5  
actuals 实货 b-%l-u  
actuarial investigation 精算调查 f^e&hyC   
actuarial principle 精算原则 8,*3zVk-  
actuarial report 精算师报告 Q0>q:aj\  
Actuarial Society of Hong Kong 香港精算学会 'RLOV  
actuarial valuation 精算师估值 CXAVGO'xw  
actuary 精算师 |}Ph"g2D,  
ad referendum agreement 暂定协议;有待覆核的协定 5g0_WpO  
ad valorem duty 从价税;按值征税 onnugj3  
ad valorem duty system 从价税制 -_>.f(1  
ad valorem fee 从价费 moG~S]  
ad valorem tariff 从价关税 !\x?R6K  
additional allowance 额外免税额 "~\*If  
additional amount for unexpired risk 未过期风险的额外款额 m&/=&S  
additional assessable profit 补加应评税利润 ~kb{K;  
additional assessment 补加评税 Uk'U?9O  
additional commitment 额外承担 vpLMhf`  
additional commitment vote 额外承担拨款 1`l;xw1W  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Qxq-Mpx{  
additional dependent parent allowance 供养父母额外免税额 h<NRE0-  
additional provision 额外拨款 8 Z8Y[p  
additional stamp duty 附加印花税 e=>% ^F  
additional tax 补加税罚款;补加税款 G~!C =l  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 (B}+h   
adjudged bankrupt 被裁定破产 >| m.?{^  
adjudicated bankrupt 裁定破产人 fp;a5||5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 bE I!Ja  
adjudication of bankruptcy 裁定破产;宣告破产 s MZ[d\  
adjudication of insolvency 裁定无力偿还债务 mH\@QdF  
adjusted actual 经调整的实数;调整后的实数 BS2?!;,8  
adjusted current assets 经调整的流动资产;调整后的流动资产 N!c gN  
adjusted figure 经调整的数字;调整后的数额 S(t{&+Wc  
adjusted liabilities 经调整的负债;调整后的负债 +tU Q  
adjusted loss 经调整的亏损;调整后的亏损 w}`3 d@  
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 hSMV&Cs  
adjusted profit 经调整的利润;调整后的利润 P {H{UKs#  
adjusted surplus 经调整的盈余额;调整后的盈余额 %VJW@S>j/  
adjusted value 经调整的价值;调整后的价值 sfI N)jh  
adjustment 调整;修订;理算〔保险〕 . \F7tc8?  
adjustment centre 调剂中心 '9q6aM/&  
adjustment lag 调整过程的时间差距;调整时差 m UgRm]  
adjustment mechanism 调整机制 XTo8,'UaP  
adjustment of loss 亏损调整 E {>`MNj  
adjustment process 调整过程;调整程序 GV6mzD@ <  
adjustment range 调整幅度 q-IWRb0j%a  
administered exchange rate 受管制汇率 v8'5pLt"  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 >S.91!x  
administration expenses 行政费用 =x H~ww (D  
administration fee 手续费;行政费 6N3@!xtpi  
administration in bankruptcy 破产管理 *Hunp Y  
administration order 遗产管理令 \ja `c)x  
administrator 管理人;遗产管理人 GYoseqZM  
administrator of the estate 遗产管理人 .'lN4x  
admission of debt 债项承认书 3dm'xe tM  
admission of proof 接纳债权证明 Ef,Cd[]b  
advance 放贷款项;垫付款项;预支款项;预付款项 >FF1)~  
advance account 暂支帐目;预付款帐户 L_?$ayZ;  
advance compensation 预付补偿金 a5V=!OoMk  
advance from shareholder 股东垫款 o5 WW{)Q  
advance pending reimbursement 预支以待日后付还 _9kIRmT{  
advanced economy 先进经济体系 }4h0bI  
advancement 预付;预付财产 ym%o}( v-  
advances warrant 垫款令 d~`-AC+  
advancing 贷出 W4vBf^eC  
adverse balance 逆差 RIjM(P  
adverse exchange 逆汇 D]u=PqHk2  
advertisement addressed to shareholders 在报章刊登的致股东通告 /b{HG7i\  
advice for collection 托收通知书 [`nY2[A$  
advice of drawing 提款通知书;汇票通知书 9L"?wv  
advice of payment 付款通知 ;BVDt  
Advisory Committee [Securities and Futures Commission] } yq  
谘询委员会〔证券及期货事务监察委员会〕 euZ I`*0  
Advisory Committee on Diversification 经济多元化谘询委员会 -3vh!JMN  
affidavit 誓章;遗产申报誓章 968^ "T#  
affidavit of no receipt 述明无收款的誓章 r/Dd& x  
affiliate 联号;联营公司;附属公司 (}~ucI<~  
affiliated company 附属公司;联号;联营公司 x6e+7"#~  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 %U?)?iZdL  
affordability 负担能力 7\%$>< K  
African Development Bank [AfDB] 非洲开发银行 |-61(X.  
after-acquired property 事后取得的财产 %nQmFIt  
after-hours dealing 市后交易 %3G;r\|r]  
after-tax profit 税后盈利;税后利润;税后溢利 P) 1 EA;  
agency agreement 代理协议 HNMBXXf, B  
agency expenses 代理机构的开支 6"%2,`Nu  
agency fee 代理费 \h#9oPy  
Agency Law 《代理法》 sHsg_6~  
agent 代理人;承销人 %wW'!p-<  
agent of company 公司代理人 >'Hx1;  
agent's fee 代理人费;经纪费 |yv]Y/ =  
aggregate 总计;总数;总体数字 c&e0OV\m  
aggregate amount 总款额;总额 z2~87fv+  
aggregate assets and liabilities 总体资产与负债 ZNL5({lv  
aggregate at constant price 按固定价格计算的总体数字 s=U\_koyH  
aggregate demand 总需求 xJc.pvVPw  
aggregate gross position 总持仓量 [YE?OQ7#  
aggregate limit 总限额 FL&dv  
aggregate of salaries tax 合计薪俸税 TQ-KkH}y  
aggregate performance 总体表现;总体业绩 jL_5]pzJ  
aggregate supply 总体供应 a8QfkOe  
aggregate surplus 总盈余 G_(ct5:_"!  
aggregate total 整体总额 )7AM3%z1?  
aggregate value 总值;合计价值 Efr3x{ j  
aggregated basis 合计基准 4Py3I9  
aggregated net chargeable income 合计应课税入息实额 D|TR!  
aggregation 合并计算;合计;总和 b1)\Zi  
aggregation of incomes of husband and wife 夫妇入息合并计算 veO?k.u(  
aggregation of property 财产的总和 Z= ik{/  
agio 差价;贴水 f4 O]`U  
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》 6[+j'pW?  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment PbN3;c3  
《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》 {AgBwBCE  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ^A#x<J+  
《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》 !gJzg*{u@  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment T#r=<YH[C  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 {(0Id!  
agreement for a settlement 授产协议 \(bj(any  
agreement for assignment 转让协议 LG6I_[  
agreement for sale 售卖协议;买卖协议 ]}~4J.Yn  
agreement for sale and purchase 买卖协议 EL +,jrU~  
agreement for the payment of interest 支付利息协议 |^!Vo&T  
agreement for the repayment of money 还款协议 /.@x 4cdS  
agreement of reinsurance 再保险协议 . s-5N\  
Agricultural Bank of China 中国农业银行 3):?ZCw7y  
air passenger departure tax 飞机乘客离境税 +7Rt{C,  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 iAHZ0Du  
airport tax 机场税 2@ *<9-9  
alcohol duty 酒精税 Tzf$*Uje3  
alienation 让与;让渡;转让 8_ X.c  
alimony 生活费;赡养费 xT=ySa$|>  
All Ordinaries Index [AOI] 所有普通股指数 TrQm]9@  
all risks 全险;综合险 ^'Y HJEK  
All Sales Record for Stock Market 《股票市场成交报告》 r0uJ$/!  
Allied Capital Resources Limited 新联财务有限公司 |0]YA  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 rXDJ:NP  
allocation letter 拨款信件 @ExLh9  
allocation of fund 分配款项;预留款项 `u=oeM :  
allocation of profit 利润分配;溢利分配 5"uNj<.V  
allocation warrant 拨款令 WG\Q5k4Ba  
allotment 分配;配股 OPLl*bnf  
allotment notice 股份配售通知;配股通知 X TM$a9)  
allotment of shares 股份分配 s9 &)Fv-#V  
allowable 可获宽免;免税的 4 +I 3+a"  
allowable business loss 可扣除的营业亏损 C[0MA ,^  
allowable expenses 可扣税的支出 B G5X_s0/  
allowance 免税额;津贴;备抵;准备金 /+29.1#|  
allowance for debts 债项的免税额 v^\JWPR/  
allowance for depreciation by wear and tear 耗损折旧免税额 DZ2Fl>7  
allowance for funeral expenses 殡殓费的免税额 '}CN?f|.  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 4v>o%  
allowance for repairs and outgoings 修葺及支出方面的免税额 1 yJ75/  
allowance to debtor 给债务人的津贴 5Kee2s?*  
alteration of capital 资本更改 &t_A0z  
alternate trustee 候补受托人 G g(NGT  
amalgamation 合并 yZ|+VXO  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕  h,~tXj  
ambit of charges 征税范围;收费范围 $$\V 2%v  
amended valuation 经修订的估值 ^vG=|X|)c  
American Commodities Exchange 美国商品交易所 X&.:H~xS+  
American Express Bank Limited 美国运通银行 Nuo^+z E   
American Stock Exchange 美国证券交易所 ~W3:xnBEk  
amortization 摊销 YQx?* gZS  
amount due from banks 存放银行同业的款项 [\a:4vDAbi  
amount due from banks abroad 存放海外银行同业的款项 @o60 c  
amount due from holding companies 控股公司欠款 ?0uOR *y'  
amount due from local banks 存放本港银行同业的款项 (H P z  
amount due to banks 银行同业的存款 ovbEmb  
amount due to banks abroad 海外银行同业的存款 +\srZ<67  
amount due to holding companies 控股公司存款 3jXR"@Z-  
amount due to local banks 本港银行同业的存款 L7<+LA)s0  
amount due to outport banks 外埠银行同业的存款 e|JIrOnc  
amount for note issue 发行纸币的款额 e) ]RA?bF  
amount of bond 担保契据的款额 %6N)G!P  
amount of consideration 代价款额 [0wP\{%  
amount of contribution 供款数额 blUY.{NN3  
amount of indebtedness 负债款额 l\_x(BH  
amount of principal of the loan 贷款本金额 "A]?M<R  
amount of rates chargeable 应征差饷数额 o:H'r7N  
amount of share capital 股本额 Y}S.37|+^  
amount of sums assured 承保款额 3hH>U%`-  
amount of variation 变动幅度 9QC< E|  
amount of vote 拨款数额 D(!;V KH  
amount payable 应付款额 hRa\1Jt>a  
amount receivable 应收款额 *^uGvJXF  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 p1klLX  
analysis 分析 ^]i" H|(x  
ancillary risk 附属风险 @K7ebYr?  
annual account 周年帐目;周年帐目报表;年度决算;年结 <o ~t$TH  
annual accounting date 年结日期 WejyYqr34-  
annual allowance 每年免税额;年积金;年度津贴;年津  k~{Fnkt  
annual balance 年度余额 $.``OxJk%  
annual disposable income 每年可动用收入 [#IBYJ.6  
annual estimates 周年预算 [;*\P\Xih  
annual fee 年费 40R"^*  
annual general meeting 周年大会 VZHr-z$6n  
annual growth rate 年增率;每年增长率 Bpm,mp4g\#  
annual long-term supplement 长期个案每年补助金 0e)lY='^_  
annual pensionable emolument 可供计算退休金的年薪 }M^_Z#|,  
annual report 年报 xUQdVrFU  
Annual Report on the Consumer Price Index 《消费物价指数年报》 '^e0Ud,  
annual return 周年报表;周年申报表;每年报税表格 g ,`F<CF9  
Annual Return Rules 《周年报表规则》 QjI#Cs}w  
annual review of consumer prices 每年消费物价回顾 b/z'`?[  
annual roll-forward basis 逐年延展方式 5[nmP95YK  
annual salary 年薪 JaA&eT|  
annual statement 年度报表;年度决算表 x!OWJ/O  
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 EG%I1F%  
annuitant 年金受益人 s%5Uj }  
annuity 年金 j,\tejl1  
annuity contract 年金合约 '^8g9E .4K  
annuity on human life 人寿年金 K!9y+%01  
antecedent debt 先前的债项 NWw<B3aL  
ante-dated cheque 倒填日期支票 3'.! +#  
anticipated expenditure 预期开支 HJc<Gwm  
anticipated net profit 预期纯利 fn3*2  
anticipated revenue 预期收入 K *TnUQ  
anti-inflation measure 反通货膨胀措施 L^6"' #  
anti-inflationary stance 反通货膨胀立场 p@vpd  
apparent deficit 表面赤字 " 98/HzR  
apparent financial solvency 表面偿债能力 K1/ U (A  
apparent partner 表面合伙人 %B[YtWqm`/  
application for personal assessment 个人入息课税申请书 Tc9&mKVE%(  
application of fund 资金应用 ,?Ok[G!cm  
application to release as liquidator and to destruct the books of accounts and documents $I\))*a  
申请免除清盘人职务及毁灭帐簿与文件 d:A\<F  
appointed actuary 委任精算师 ^g}L`9fL  
appointed auditor 委任核数师;委任审计师 WfRVv3Vm  
appointed trustee 委任的受托人 jMTRcj];(  
appointer 委任人 W&HF?w}s  
apportioned pro rata 按比例分摊 uPI v/&HA  
apportionment 分配;分摊 )t*S 'R  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 3Wjq>\  
apportionment formula 分摊方程式 qi( &8in  
apportionment of estate duty 遗产税的分摊 SRP5P,-y  
appraisal 估价;评估 lQ+Ru8I  
appreciable growth 可观增长 ,m2A p\l  
appreciable impact 显着影响 T@B"BoKU  
appreciable increase 可观增长 7We?P,A\;  
appreciation 增值;升值 Vp|2wlFE-  
appreciation against other currencies 相对其他货币升值 k&WUv0  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 (irk$d %  
appreciation tax 增值税 r;c' NqP  
appropriation 拨款;拨用;拨付 W^^K0yn`@  
appropriation account 拨款帐目 =s`XZkh  
Appropriation Bill 拨款法案 ,?C|.5  
appropriation-in-aid system 补助拨款办法 J>&[J!>r  
approved assets 核准资产 CR%D\I$o  
approved basket stock 认可一篮子证券 SL6mNn9c  
approved budget 核准预算 Xq+!eOT  
approved charitable donation 认可慈善捐款 G%xb0%oi]%  
approved charitable institution 认可慈善机构 _2NN 1/F5  
approved currency 核准货币;认可货币 N<p5p0  
approved estimates 核准预算 UAnB=L,.\  
approved estimates of expenditure 核准开支预算  fn4=  
approved overseas insurer 核准海外保险人 5T~3$kuO  
approved overseas trust company 核准海外信托公司 f+*J ue  
approved pooled investment fund 核准汇集投资基金 Rbx97(wK  
approved provident fund scheme 认可公积金计划 QIR4<]/  
approved provision 核准拨款 Su$18a"Bc  
approved redeemable share 核准可赎回股份  ` 2Wl  
approved regional stock 认可地区性证券 }9{dR4hD  
approved retirement scheme 认可退休金计划 3 %z   
approved subordinated loan 核准附属贷款 O]c=Yyl  
arbitrage 套戥;套汇;套利 co \[{}}  
arbitrageur 套戥者;套汇者 "2*G$\  
arbitrary amount 临时款项 GwTT+  
arrangement 措施;安排;协定 ^`l"'6  
arrears 欠款 8dV.nO  
arrears of pay 欠付薪酬 l\q*%'Pe  
arrears of revenue 逾期未收税款;逾期未收的帐项 99\{!W  
articles of association 组织章程;组织细则;组织章程细则 D=jS h  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Q2JdO 6[96  
ascertainment of profit 确定利润 RpBiE8F4  
"Asia Clear" “亚洲结算系统” A M>Yj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 p>2||  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j)g_*\tQ  
Asian Development Fund [ADF] 亚洲发展基金 i58ZV`Rk`  
Asian dollar bond 亚洲美元债券 5W*7qD[m  
Asian dollar market 亚洲美元市场 O<}ep)mr  
Asian dollar rate 亚洲美元利率 }wvwZ`5t  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 hubfK~  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 b=6MFPbg  
asked price 沽盘;喊价;索价;卖方报价 SZCF3m&pz  
assessable income 应评税入息 aO~s i=  
assessable loss 应评税亏损 L~@ma(TV{K  
assessable profit 应评税利润 clh3  
assessable value 应评税值 E"Ya-8d=  
assessed profit 估定利润 kWzuz#  
assessed value 经评估价值 j lYD~)  
assessment 评税;评定;估价;评税单 )2iM<-uB  
assessment number 评税编号;估价编号 A8=e?%  
assessment of additional tax 补加税评税 [5>S-Z  
assessment of performance 业绩评估;实绩评价 \[Sm2/9v  
Assessor 评税主任 s`$NW^']  
asset price bubbles 资产价格泡沫 CQ@#::'F1  
asset-backed securities 具资产保证的证券 vGx?m@  
assets accretion 资产增值 #G'S ve?  
assets and liabilities 资产与负债 _myg._[  
assets betterment statement 资产递增表;资产改进表 kvMk:.  
assets lending 实物放款;有抵押贷款 Qv9*p('~A  
assets of the company passing on the death 死者去世时转移的公司资产 hgTM5*fD}  
assets pledged as security for liabilities 用作负债抵押的资产 -@EBbM&  
assets portfolio 资产投资组合 g*:ae;GP  
assets price 资产价格 (|yRo  
assets quality 资产质素 Wl^prs7}c  
assets realization 资产变现 oUW )H  
assets refinancing arrangement 资产再集资安排 +=|hMQ;  
assets securitization 资产证券化 71oFm1m{  
assets situated outside Hong Kong 在香港以外地方的资产 -X"5G  
assets stripping 削减资产;拆卖资产 Z! C`f/h9  
assets value 资产值 $nUd\B$.=  
assignee 承让人 6{JR0  
assignment 转让;转让书;转让契 k#1`  
assignment of interest 权益转让 Jngll  
assignment of letters patent and trade mark 专利证书及商标转让 >P6^k!R1y  
assignment of property 物业转让;物业转让书 /'8*aUa  
assignment right 转让权 Sqp;/&Ji  
assignor 转让人 {-xi0D/Y;  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 5~_eN  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 an*]62l  
associate member 附属会员 fe& t-  
associated body corporate 相联法人团体 %NF<bEV  
associated company 相联公司;联属公司 w Mlf3Uz  
associated corporation 相联法团 !Z<mrr;T@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] X_lUD?y  
公认会计师公会〔英国〕 O ,F]\  
Association of Futures Exchange Brokers 香港期货经纪协会 { ()p%#*  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 t,--V|7-  
association of underwriters 承保人组织 wx]+*Lzz  
assumption of control 接管 8ktjDs$=.:  
assurance 担保;保险;转易;转易书 J~_L4* Jw  
assurance of interest 权益的转易 nUI63?  
at 19XX price 按一九XX年价格计算 t*Z .e.q+  
at a discount 按赔价计算;按贴水价格计算;打折扣 kPx]u\  
at a premium 按溢价计算;按升水价格计算 @+0@BO1 2  
at call 通知付款;按通知 fZka%[B  
at constant market price 按固定市价计算 w0a+8gexi  
at constant price 按固定价格计算 kj Lsk-  
at cost 按成本计算 H(5S Kv5  
at current market price 按当时市价计算;按现时市价计算 >< <$  
at current price 按当时价格计算;按现时价格计算 B)j`}7O 06  
at factor cost 按要素成本计算;按生产要素成本计算 TTA{#[=7  
at money-of-the-day price 按付款当日价格计算 P.[6s$J  
at or better 按指定或较佳价位〔买卖指令〕 ?G~/{m.  
at par 按面值计算;平价 I3}HNGvU  
at sight 见票即付 *6 z'+'  
at the close 按收市盘 J[j/aDdP  
at the opening 按开市盘 v7{ P].M  
attestation 见证;见证条款 I2t-D1X  
at-the-money option 平价期权 nvO%  
attorney 受权人;受托代表人 EuKrYY]g  
attornment 新拥有人承认书 ;#5-.z  
attributable profit 可归属利润 7AGZu?1]M  
attributable share value 可归属股份价值 )#b}qc#`  
Auckland Stock Exchange 奥克兰证券交易所 mJ6t.%'d  
auction 拍卖 PTuCN  
auctioneer 拍卖商 )V[w:=*  
audit 审计;核数 yiv RpSL  
Audit Commission 审计署 n}AR/3}  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] wf~5lpI[  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 :,h=2a_ 8  
audit review 帐目审查 {<- ouD  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Ak\D6eHcB  
audited account 审计帐目;经审计的帐目 Pqr Ou  
audited annual account 经审计的周年帐目 7':5  
audited balance sheet 经审计的资产负债表 (]zl$*k  
auditor 核数师;核数主任;审计师 ND9 n1WZ&x  
auditor's certificate 核数师证明书;审计师证明书 u):%5F/  
auditor's report 核数师报告;审计师报告 mC{!8WC@k  
Aussie bond 澳元债券 mFgb_Cd  
austerity budget 紧缩预算 #K<=xP  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 uZqu xu.  
Australia All Ordinaries Index 澳洲所有普通股票指数 qHC*$v#.V?  
Australian Dollar [AUD] 澳元 Q8}TNJsU  
Australian Options Market 澳大利亚期权市场 \jF" nl  
Australian Securities Commission 澳洲证券事务监察委员会 %T&&x2p^=?  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }2iKi(io*  
Australian Stock Exchange 澳大利亚证券交易所 WL)_8!  
Austrian Schilling [ATS] 奥地利先令 UZ4tq  
authentication 认证;鉴证 nU?Xc(Xy  
authority to purchase 委托购买证;委购书 {L-{Y<fke  
authorization 认可;核准;授权;授权书 wRV`v$*6  
authorization by direction 指示授权 4AJu2Hp  
authorization by instruction 指令授权 ;*>QG6Fh  
authorization by warrant 令状授权 ]Vf8mkDGO  
authorization of unit trust 单位信托的认可 M@!]U:5~V  
authorized agent 指定代理人 o5*74Mv  
authorized capital 法定资本 GM9]>"#o\  
authorized clerk 出市员 Y-neD?VN  
authorized dealer 认可交易商 3I U$  
authorized financial institution 认可财务机构 yO$r'9?,*  
authorized fund 认可基金 VuO)  
authorized fund house 获授权的基金公司;认可基金公司 &|'Kut?8  
authorized institution 认可机构 3 2iWYN  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 #cp$ltY  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 IxEQh)J X  
authorized insurer 获授权保险人;获认可承保人 k"DQbUy0L  
authorized investment 特准投资项目 WRLu 3nBx  
authorized person 获授权人 >"sKfiM)b  
authorized representative 获授权代表 \0*yxSg,^  
authorized share capital 法定股本 >PTu*6Z  
automated quotation system 自动报价系统  eo<~1w  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] WoClTb>F  
自动交易系统〔香港期货交易所有限公司〕 -Iruua7b  
automatic adjustment mechanism 自动调整机制 8CnvvMf  
automatic adjustment system 自动调整系统 2t]! {L  
Automatic Clearing House 自动票据交换所 mTXNHvv  
automatic exchange rates accumulation system 自动化汇率累集系统 8eS@<[[F#  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 eBYaq!t k  
automatic teller machine [ATM] 自动柜员机 ^)C$8:@  
autopay 自动转帐 9sO{1rF  
available assets 可用资产 pxCGE[@`  
available fiscal reserve 现存财政储备 {*ko=77$*  
available profit 可用利润 V%{ 9o  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 *xZQG9`kt  
average 平均;平均数;海损 &t.>^7ELF  
average basic salary 平均基本薪金 8&2gM  
average consumer expenditure 平均消费开支;一般消费开支 _,K>u6N&  
average cost 平均成本 H~_^w.P  
average cost of land production 增辟土地平均成本 RqX4ep5j  
average daily turnover 平均每日成交额 x w?9W4<  
average daily wage rate 平均每日工资率 N8L)KgM5#7  
average expenditure pattern 平均开支模式 R<0!?`b  
average growth rate 平均增长率 {6=H/g=:i  
average net fixed assets 固定资产平均净值 :hl}Z n~jt  
average of relatives 相对价格平均数 .U(SkZ`6  
average price 平均价格 -fSKJo#}|  
average propensity to consume 平均消费倾向;一般消费倾向 P`IMvOs&  
average propensity to save 平均储蓄倾向;一般储蓄倾向 2)I'5 ?I  
average rate 平均率 G.q^Zd#.T  
average revenue 平均收入;平均收益 {7pE9R5  
average stock 平均库存;平均存货 9^Vx*KVrU  
average yearly rent 平均年租 {L2Gb(YLW  
avoidance of double taxation 避免双重课税 vS*0CR\  
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 Fp|rMq  
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