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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: wU)vJsOq  
A share A股;甲类股份 iBy &#^  
abatement of tax 减税;减扣免税额 @#KZ2^  
ABN AMRO Bank N.V. 荷兰银行 %Astfn(U{4  
above-the-line expenditure 线上项目支出;经常预算支出 [+z*&~'  
above-the-line receipt 线上项目收入;经常预算收入 XonI   
ABSA Asia Limited 南非联合亚洲有限公司 B3-;]6  
absolute change 绝对数值变更 DXc3u^ L  
absolute expenditure 实际开支 !%Qm{R  
absolute guideline figure 绝对准则数字 &kNJ s{  
absolute interest 绝对权益 7S)u7  
absolute order of discharge 绝对破产解除令 eBxOa  
absolute profit margin 绝对利润幅度 1 8kzR6(W  
absolute value 实值;绝对值 o2r)K AA  
absolutely vested interest 绝对既得权益 8@- UvT&o  
absorbed cost 已吸收成本;已分摊成本 'n0u6hCSb  
absorption 吸收;分摊;合并 QzX|c&&>u2  
absorption rate 吸收率;摊配率;分摊率 y759S)U>>p  
ACB Finance Limited 亚洲商业财务有限公司 Cz]NSG5  
acceptable form of reciprocity 合理的互惠条件 )%=oJ!)  
acceptable rate 适当利率;适当汇率 >r~!'Pd!  
acceptance agreement 承兑协议 gQ~X;'  
acceptance for honour 参加承兑 `]3A#y)v  
acceptor 承兑人;接受人;受票人 mQy!*0y  
acceptor for honour 参加承兑人 !;~6nYY  
accident insurance 意外保险 ={gfx;  
Accident Insurance Association of Hong Kong 香港意外保险公会 !pG_MO  
accident insurance scheme 意外保险计划 #JIh-h@  
accident year basis 意外年度基准 Qg' {RAV8  
accommodation 通融;贷款 (2fWJ%7VG  
accommodation bill 通融票据;空头票据 0N(o)WRv  
accommodation party 汇票代发人 Kzz]ZO*3  
account balance 帐户余额;帐户结余 si.w1  
account book 帐簿 yttIA/  
account collected in advance 预收款项 KG8Km  
account current book 往来帐簿 >)p8^jX   
account of after-acquired property 事后取得的财产报告 P<{N)H 2r  
account of defaulter 拖欠帐目 pQf5s7  
account payable 应付帐款 *='J>z.]  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 WwBs_OMc  
account receivable 应收帐款 z~y=(T  
account receivable report 应收帐款报表 'k?*?XxG  
account statement 结单;帐单;会计财务报表 o9#8q_D9  
account title 帐户名称;会计科目 u AmDXqJ 3  
accountant's report 会计师报告 5$.e5y<&(  
Accountant's Report Rules 会计师报告规则 ae`6hW2  
accounting and auditing procedure 会计与审计程序;会计与核数程序 M h5>@-fEE  
Accounting Arrangements 《会计安排》 A9L {c!|-  
accounting basis 会计基础 wtpz ef=  
accounting by Official Receiver 破产管理署署长呈交的帐目 jizp\%W+  
Accounting Circular 《会计通告》 B+8B<xZ  
accounting class 会计类别 >p|tIST  
accounting date 记帐日期;会计结算日期 mcFJ__3MAV  
accounting for money 款项核算 % A8dO+W  
Accounting Officer 会计主任 /3ty*LQT  
accounting period 会计报告期;会计期 }4A $j{\  
accounting policy 会计政策;会计方针 pwG"_|h  
accounting practice 会计惯例 d2XS w>  
accounting principle 会计准则 ,U^V]jC  
accounting record 会计记录 U#=5HzE  
accounting report 会计报告 m0zbG1OE  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 L?slIGp%-  
Accounting Society of China 中国会计学会 -U#e  
accounting statement 会计报表 1L\\](^ 3  
accounting system 会计制度;会计系统 #2\ 0#HN  
accounting transaction 会计事项;帐务交易 xpjv @P  
accounting treatment 会计处理 Q5~Y;0'  
accounting year 会计年度 C`LHFqv  
accretion 增值;添加 lZ![?t}2`  
accrual 应计项目;应累算数目 c.;}e:)s  
accrual basis 应计制;权责发生制 zEYT,l  
accrual basis accounting 应计制会计;权责发生制会计 mxQPOu  
accrue 应累算;应计 fce~a\y0  
accrued benefit 应累算利益 r[ }5<S Q  
accrued charges 应计费用 AV%t<fDG#  
accrued cumulative preference share dividend 应累算的累积优先股股息 /$NZj" #  
accrued expenses 应累算费用 o+j~~P  
accrued interest payable 应付利息;应计未付利息 qe{:9  
accrued interest receivable 应收利息;应计未收利息 w%L::Z4  
accrued right 累算权益 ./# F,^F2  
accruing profit 应累算的利润 XFv)]_G  
accumulated fiscal reserve 累积财政储备 s}5,<|DL  
accumulated profit 累积利润;滚存溢利 ub,GF?9  
accumulated reserve 累积储备 ) ir*\<6Y=  
accumulation of surplus income 累积收益盈余 ZIo%(IT!c  
acquired assets 既得资产 c&AJFED]<  
acquisition 收购;购置;取得 y>YQx\mK  
acquisition cost 购置成本 |MQ_VZ{6  
acquisition expenses 购置费用 Q"+)xj  
acquisition of 100% interest 收购全部股权 [x\?._>  
acquisition of control 取得控制权 48 n5Y~YS  
acquisition of fixed assets 购置固定资产 gc KXda(  
acquisition of shell “买壳” y.PsC '  
acquisition price 收购价 rE[:j2HF  
act of God 天灾 n?=d)[]  
acting partner 执事合伙人 B{ptP4As-  
active market 买卖活跃的市场;交投畅旺的市场;旺市 }cPH}[ $zF  
active partner 积极参与的合伙人 ljw(cUM  
active trading 交投活跃 -h?ed'e/zz  
actual circulation 实际流通 6b6rM%B.oD  
actual cost 实际成本 lUJ~_`D  
actual expenditure 实际开支;实际支出 u{+z?N  
actual income 实际入息;实际收入;实际收益 7I0[Ii  
actual market 现货市场 Z>t,B%v  
actual price 现货价;实际价格 w#Di  
actual profit 实际利润 `BOG e;pl  
actual quotation 实盘;实际价位;实际报价 44p?x8(z*  
actual year basis 按实际年度计算 8,^2'dK34  
actuals 实货 V^[B=|56  
actuarial investigation 精算调查 Q]v><  
actuarial principle 精算原则 8,DY0PGP  
actuarial report 精算师报告 9J $"Qt5;6  
Actuarial Society of Hong Kong 香港精算学会 2YV*U_\L  
actuarial valuation 精算师估值 oM~;du  
actuary 精算师 9yrSCDu00  
ad referendum agreement 暂定协议;有待覆核的协定 oZCjci-  
ad valorem duty 从价税;按值征税 Un.u{$po  
ad valorem duty system 从价税制 )GC9%mF;  
ad valorem fee 从价费 x $@Gp  
ad valorem tariff 从价关税 )] C"r_  
additional allowance 额外免税额 []I _r=  
additional amount for unexpired risk 未过期风险的额外款额 AwQ7Oz|(  
additional assessable profit 补加应评税利润 QRL+-)DMc  
additional assessment 补加评税 iu9<]1k  
additional commitment 额外承担 X]T&kdQ6q  
additional commitment vote 额外承担拨款 s`63 y&Z[  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 |h6u%t2AY  
additional dependent parent allowance 供养父母额外免税额 \lBY4j+;  
additional provision 额外拨款 8v V<A*`  
additional stamp duty 附加印花税 *@(j'0hj  
additional tax 补加税罚款;补加税款 4?2$~\ x  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 }3DZ`8u  
adjudged bankrupt 被裁定破产 >o_cf*nx  
adjudicated bankrupt 裁定破产人 /nas~{B  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 2k]Jkd,E  
adjudication of bankruptcy 裁定破产;宣告破产 &hco3HfW  
adjudication of insolvency 裁定无力偿还债务 pX LXkF?  
adjusted actual 经调整的实数;调整后的实数 @}+F4Xh,L  
adjusted current assets 经调整的流动资产;调整后的流动资产 Ak'=/`+p  
adjusted figure 经调整的数字;调整后的数额 T5gL  
adjusted liabilities 经调整的负债;调整后的负债 EjDr   
adjusted loss 经调整的亏损;调整后的亏损 u P&<  
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 Mr6q7  
adjusted profit 经调整的利润;调整后的利润 D%%@+3a  
adjusted surplus 经调整的盈余额;调整后的盈余额 D]StDOmM  
adjusted value 经调整的价值;调整后的价值 'Xb?vOU  
adjustment 调整;修订;理算〔保险〕 N}rc3d#  
adjustment centre 调剂中心 Gj ka %  
adjustment lag 调整过程的时间差距;调整时差 ! 0DOj["  
adjustment mechanism 调整机制 4Y `=`{Q  
adjustment of loss 亏损调整 WLkfo6Nw  
adjustment process 调整过程;调整程序 Hph$Z 1{  
adjustment range 调整幅度 7LrWS83  
administered exchange rate 受管制汇率 )r|Pm-:A{  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 cf{rK`Ff^  
administration expenses 行政费用 |J:kL3g  
administration fee 手续费;行政费 @||GMA+|  
administration in bankruptcy 破产管理 d"U'\ID2y  
administration order 遗产管理令 ! a!^'2  
administrator 管理人;遗产管理人 H2oD0f|  
administrator of the estate 遗产管理人 xwjiNJ Gj  
admission of debt 债项承认书 2[QyH'"^E  
admission of proof 接纳债权证明 .jK,6't^  
advance 放贷款项;垫付款项;预支款项;预付款项 %SKJ#b  
advance account 暂支帐目;预付款帐户  57`*5X  
advance compensation 预付补偿金 YU6D;  
advance from shareholder 股东垫款 `\Ye:$q  
advance pending reimbursement 预支以待日后付还 ]~d!<x#+  
advanced economy 先进经济体系 {wwkbc*  
advancement 预付;预付财产 e.l3xwt>$  
advances warrant 垫款令 t}x^*I$*  
advancing 贷出 mVVL[z2+  
adverse balance 逆差 bb}$7v`G  
adverse exchange 逆汇 7:$zSj# y  
advertisement addressed to shareholders 在报章刊登的致股东通告 >'g>CD!  
advice for collection 托收通知书  <R.Ipyt.  
advice of drawing 提款通知书;汇票通知书 2}xvM"k=k  
advice of payment 付款通知 h'|J$   
Advisory Committee [Securities and Futures Commission] gWLhO|y  
谘询委员会〔证券及期货事务监察委员会〕 Dxp.b$0t  
Advisory Committee on Diversification 经济多元化谘询委员会 GEbm$\  
affidavit 誓章;遗产申报誓章 m&{%6  
affidavit of no receipt 述明无收款的誓章 v~`'!N8  
affiliate 联号;联营公司;附属公司 Qt(4N!j  
affiliated company 附属公司;联号;联营公司 }]!?t~5*  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 :vo#(  
affordability 负担能力 *DS>#x@3*i  
African Development Bank [AfDB] 非洲开发银行 8Luw< Q  
after-acquired property 事后取得的财产 ,WgEl4  
after-hours dealing 市后交易 M'>8P6O  
after-tax profit 税后盈利;税后利润;税后溢利 7rSads  
agency agreement 代理协议 *h4x`luJ  
agency expenses 代理机构的开支 S*w;$`Y  
agency fee 代理费 RM6*c .  
Agency Law 《代理法》 _sX@BE  
agent 代理人;承销人 /P koqA,  
agent of company 公司代理人 fj:q_P67o  
agent's fee 代理人费;经纪费 ,cCBAO ueO  
aggregate 总计;总数;总体数字 >#EOCo  
aggregate amount 总款额;总额 +5xk6RP   
aggregate assets and liabilities 总体资产与负债 I6lWB(H!u  
aggregate at constant price 按固定价格计算的总体数字 (>M? iB  
aggregate demand 总需求 Gq0Q}[53  
aggregate gross position 总持仓量 I|/\L|vo  
aggregate limit 总限额 _4-UM2o;  
aggregate of salaries tax 合计薪俸税 E;-*LT&{  
aggregate performance 总体表现;总体业绩 s^zX9IVnp  
aggregate supply 总体供应 3Xl!Z^W  
aggregate surplus 总盈余 :{'%I#k2  
aggregate total 整体总额 3\E G  
aggregate value 总值;合计价值 >NMq^J'/  
aggregated basis 合计基准 _]6n]koD,  
aggregated net chargeable income 合计应课税入息实额 AoFxho  
aggregation 合并计算;合计;总和 <BX'Owbs!O  
aggregation of incomes of husband and wife 夫妇入息合并计算 ukwO%JAr  
aggregation of property 财产的总和 vHM,_I{  
agio 差价;贴水 s~n@|m9k  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ^udl&>  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment \Jm^XXgS  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 >})W5Y+  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment z 8y.@<6  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 y41,T&ja  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment (Y:?qy  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 AZf$XHP2  
agreement for a settlement 授产协议 5"mH6%d :8  
agreement for assignment 转让协议 Un^3%=;  
agreement for sale 售卖协议;买卖协议 qi=v}bp&  
agreement for sale and purchase 买卖协议 C|-QU  
agreement for the payment of interest 支付利息协议 ^j *H  
agreement for the repayment of money 还款协议 xjH({(/B>a  
agreement of reinsurance 再保险协议 H-/w8_} KG  
Agricultural Bank of China 中国农业银行 b<\aJb{2  
air passenger departure tax 飞机乘客离境税 +(/' b' *  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4"d'iY  
airport tax 机场税 j:P(,M[  
alcohol duty 酒精税 @G?R (  
alienation 让与;让渡;转让 DTo P|P  
alimony 生活费;赡养费 2 i97  
All Ordinaries Index [AOI] 所有普通股指数 I'e`?H t  
all risks 全险;综合险 %shCqS  
All Sales Record for Stock Market 《股票市场成交报告》 4o ,G[Cf_  
Allied Capital Resources Limited 新联财务有限公司 vTq [Xe"  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Ux+UcBKm-  
allocation letter 拨款信件 9 `T2  
allocation of fund 分配款项;预留款项 qLa6c2o,  
allocation of profit 利润分配;溢利分配 yP0XA=,Y  
allocation warrant 拨款令 0+3{fD/  
allotment 分配;配股 6)[gF 1  
allotment notice 股份配售通知;配股通知 (Q F-=o  
allotment of shares 股份分配 A# Ne07d  
allowable 可获宽免;免税的 ?4H>1Wkb  
allowable business loss 可扣除的营业亏损 JN> h:  
allowable expenses 可扣税的支出 XkEE55#>|  
allowance 免税额;津贴;备抵;准备金 jSdW?IH  
allowance for debts 债项的免税额 L7PM am  
allowance for depreciation by wear and tear 耗损折旧免税额 W_RN@O  
allowance for funeral expenses 殡殓费的免税额 8Bwm+LYr-  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 NT;cTa=;  
allowance for repairs and outgoings 修葺及支出方面的免税额 rt C:3fDy  
allowance to debtor 给债务人的津贴 f(E[jwy  
alteration of capital 资本更改 &@fW6},iW  
alternate trustee 候补受托人 0T.kwZ8  
amalgamation 合并  >^J  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 sM6o(=>  
ambit of charges 征税范围;收费范围 ,u^%[ejH  
amended valuation 经修订的估值 ufvjW]   
American Commodities Exchange 美国商品交易所 !eA6Ejf  
American Express Bank Limited 美国运通银行 nXAGwU8a  
American Stock Exchange 美国证券交易所 bmI6OIWl  
amortization 摊销 z6uHe{|  
amount due from banks 存放银行同业的款项 ;&`6b:ug  
amount due from banks abroad 存放海外银行同业的款项 /0(c-Dv  
amount due from holding companies 控股公司欠款 BNq6dz$J  
amount due from local banks 存放本港银行同业的款项 ZYs?65.  
amount due to banks 银行同业的存款 <8YIQA  
amount due to banks abroad 海外银行同业的存款 }dpE>  
amount due to holding companies 控股公司存款 0s .X  
amount due to local banks 本港银行同业的存款 4MPR  
amount due to outport banks 外埠银行同业的存款 k\Z@B!VAq  
amount for note issue 发行纸币的款额 Rgb&EnVW  
amount of bond 担保契据的款额 =i:,")W7=  
amount of consideration 代价款额 S0H|:J  
amount of contribution 供款数额 4GG0jCNk  
amount of indebtedness 负债款额 8/ zv3.+[  
amount of principal of the loan 贷款本金额 Uc( z|  
amount of rates chargeable 应征差饷数额 X6so)1jJ  
amount of share capital 股本额 r:--DKt  
amount of sums assured 承保款额 t`pbEjE0K  
amount of variation 变动幅度 ZDbzH=[  
amount of vote 拨款数额 0 `$fs.4c  
amount payable 应付款额 Z=9gok\  
amount receivable 应收款额 q]#j,}cN9  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 jQ3&4>gj  
analysis 分析 BDT"wy8  
ancillary risk 附属风险 3,)[Q?nKD  
annual account 周年帐目;周年帐目报表;年度决算;年结 *QA{xvT  
annual accounting date 年结日期 >oL| nwn  
annual allowance 每年免税额;年积金;年度津贴;年津 \JDxN  
annual balance 年度余额 $%.,=~W7  
annual disposable income 每年可动用收入 j026CVL  
annual estimates 周年预算 [ @9a  
annual fee 年费 @B Muov  
annual general meeting 周年大会 =F/EzS  
annual growth rate 年增率;每年增长率 [7h/ 2La#  
annual long-term supplement 长期个案每年补助金 l`r O)7  
annual pensionable emolument 可供计算退休金的年薪 .s\_H,  
annual report 年报 J6gn!  
Annual Report on the Consumer Price Index 《消费物价指数年报》 B_S))3   
annual return 周年报表;周年申报表;每年报税表格  V0!kvIv  
Annual Return Rules 《周年报表规则》 `Ln1g@  
annual review of consumer prices 每年消费物价回顾 6 jU ?~  
annual roll-forward basis 逐年延展方式 8f>v[SQ"  
annual salary 年薪 'RZ0,SK'  
annual statement 年度报表;年度决算表 cS(=wC  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 lY[\eQ 1:  
annuitant 年金受益人 @nOuFX4  
annuity 年金 2[i(XG{/  
annuity contract 年金合约 (&Mv!6]  
annuity on human life 人寿年金 K)GpQ|4:<  
antecedent debt 先前的债项 ?^WX] SAl  
ante-dated cheque 倒填日期支票 5V8`-yO9  
anticipated expenditure 预期开支 S~U5xM^s  
anticipated net profit 预期纯利 OlX#1W]  
anticipated revenue 预期收入  TUq ,  
anti-inflation measure 反通货膨胀措施 e, }{$HStZ  
anti-inflationary stance 反通货膨胀立场 d#|%h] 6  
apparent deficit 表面赤字 G6pR?K+  
apparent financial solvency 表面偿债能力 V)]lca  
apparent partner 表面合伙人 CPcB17!  
application for personal assessment 个人入息课税申请书 X3HJ3F;==  
application of fund 资金应用 %J+k.UrM  
application to release as liquidator and to destruct the books of accounts and documents `$XgfMBf |  
申请免除清盘人职务及毁灭帐簿与文件 #6mr'e1  
appointed actuary 委任精算师 ce7 $# #f  
appointed auditor 委任核数师;委任审计师 Q} |0  
appointed trustee 委任的受托人 8 @r>`c  
appointer 委任人 !im%t9  
apportioned pro rata 按比例分摊 y(X^wC  
apportionment 分配;分摊 ?d_vD@+\  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 c3(0BSv  
apportionment formula 分摊方程式 s:ojlmPb  
apportionment of estate duty 遗产税的分摊 &'u%|A@  
appraisal 估价;评估 ';LsEI[  
appreciable growth 可观增长 {EJ+   
appreciable impact 显着影响 )}@Z*.HZL  
appreciable increase 可观增长 aB{OXU}#  
appreciation 增值;升值 3j2d&*0  
appreciation against other currencies 相对其他货币升值 Ls'8  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 R'qBG(?i  
appreciation tax 增值税  K0Lc~n/  
appropriation 拨款;拨用;拨付 `d4;T|f+=  
appropriation account 拨款帐目 2XyC;RWJ%  
Appropriation Bill 拨款法案 DI[  
appropriation-in-aid system 补助拨款办法 !eP0b~$/^J  
approved assets 核准资产 _ygdv\^Tet  
approved basket stock 认可一篮子证券 DTl&V|h$  
approved budget 核准预算 .J?RaH{i  
approved charitable donation 认可慈善捐款 ik5"9b-\<  
approved charitable institution 认可慈善机构 Awe'MGp%  
approved currency 核准货币;认可货币 x\pygzQ/  
approved estimates 核准预算 :=\`P  
approved estimates of expenditure 核准开支预算 ihD|e&  
approved overseas insurer 核准海外保险人 '![VA8  
approved overseas trust company 核准海外信托公司 0%qM`KZC  
approved pooled investment fund 核准汇集投资基金 |-xKH.'n  
approved provident fund scheme 认可公积金计划 *~^%s +b  
approved provision 核准拨款 5")BCA  
approved redeemable share 核准可赎回股份 ~*L@|?  
approved regional stock 认可地区性证券 l"%WXi"X  
approved retirement scheme 认可退休金计划 99~ZZG  
approved subordinated loan 核准附属贷款 QB*n [(?  
arbitrage 套戥;套汇;套利 4KY@y?H g  
arbitrageur 套戥者;套汇者 e?WI=Og  
arbitrary amount 临时款项 P_(< ?0l  
arrangement 措施;安排;协定 {6iHUK   
arrears 欠款 n1)].`  
arrears of pay 欠付薪酬 0>:`|IGnT2  
arrears of revenue 逾期未收税款;逾期未收的帐项 NN~PWy1opa  
articles of association 组织章程;组织细则;组织章程细则 $'KhA6u  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~R7{gCqdr  
ascertainment of profit 确定利润 $E^*^({  
"Asia Clear" “亚洲结算系统” FYH^axpp  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ;Bat--K7+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 `[~LMV&2U  
Asian Development Fund [ADF] 亚洲发展基金 sI@kS ^  
Asian dollar bond 亚洲美元债券 OT#foP   
Asian dollar market 亚洲美元市场 R^rA.7T  
Asian dollar rate 亚洲美元利率 ).jna`A,  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 qot {#tk d  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 w[J.?v&^  
asked price 沽盘;喊价;索价;卖方报价  (Kj>Ao  
assessable income 应评税入息 :-~x~ah-  
assessable loss 应评税亏损 KJ_L>$ ]*  
assessable profit 应评税利润 9g7Ok9dF  
assessable value 应评税值 8KWhXF  
assessed profit 估定利润 |`Be(  
assessed value 经评估价值 qG0gc\C}  
assessment 评税;评定;估价;评税单 c3Zwp%  
assessment number 评税编号;估价编号 i|fkwV,5  
assessment of additional tax 补加税评税 >HRLL\u9  
assessment of performance 业绩评估;实绩评价 ;V^I>-fnm  
Assessor 评税主任 C3b<Wa])  
asset price bubbles 资产价格泡沫 e)oi3d.wJf  
asset-backed securities 具资产保证的证券 \oO &c  
assets accretion 资产增值 F2v9 XMi  
assets and liabilities 资产与负债 \$ :)Ka  
assets betterment statement 资产递增表;资产改进表 .&/A!3pW  
assets lending 实物放款;有抵押贷款 xt8@l [Z  
assets of the company passing on the death 死者去世时转移的公司资产 9\i^.2&  
assets pledged as security for liabilities 用作负债抵押的资产  9 'IDbe{  
assets portfolio 资产投资组合 RMa#z [{0  
assets price 资产价格 vr$z6m ^  
assets quality 资产质素 $'bb)@_  
assets realization 资产变现 M B,Z4 ^  
assets refinancing arrangement 资产再集资安排 dfs1BV'  
assets securitization 资产证券化 Dm`gzGl  
assets situated outside Hong Kong 在香港以外地方的资产 J=ot& %  
assets stripping 削减资产;拆卖资产 fw0Z- 9*  
assets value 资产值 N~B'gJJDx  
assignee 承让人 N}q*(r!q<  
assignment 转让;转让书;转让契 r8!M8Sc  
assignment of interest 权益转让 +N!/>w]n  
assignment of letters patent and trade mark 专利证书及商标转让 |sDp>..  
assignment of property 物业转让;物业转让书 sJ|IW0Mr  
assignment right 转让权 7/BA!V(na  
assignor 转让人  DIh[%  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 -3C$br  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 F-Ywl)  
associate member 附属会员 CxVrnb[`q  
associated body corporate 相联法人团体 q,(hs]\@  
associated company 相联公司;联属公司 / !A&z4;D  
associated corporation 相联法团 ^7C,GaDsn  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] &XSe&1  
公认会计师公会〔英国〕 c1StA  
Association of Futures Exchange Brokers 香港期货经纪协会 G[!<mh4h|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 a0Q\]S  
association of underwriters 承保人组织 Cv qUaHW@  
assumption of control 接管 ;sd] IZ$#  
assurance 担保;保险;转易;转易书 YHr<`Q</  
assurance of interest 权益的转易 5fK<DkB$>:  
at 19XX price 按一九XX年价格计算 vo2TP:  
at a discount 按赔价计算;按贴水价格计算;打折扣 PSa"u5O  
at a premium 按溢价计算;按升水价格计算  U66oe3W  
at call 通知付款;按通知 K|.!)L  
at constant market price 按固定市价计算 .,SWa;[iB  
at constant price 按固定价格计算 \K(# r=  
at cost 按成本计算 dH0wVI<z  
at current market price 按当时市价计算;按现时市价计算 RTTEAh:.  
at current price 按当时价格计算;按现时价格计算 'w}/ o+x@  
at factor cost 按要素成本计算;按生产要素成本计算 znd fIt^  
at money-of-the-day price 按付款当日价格计算 '8fL)Zk  
at or better 按指定或较佳价位〔买卖指令〕 D]d2opBLj  
at par 按面值计算;平价 SZD@<3Nb  
at sight 见票即付 YR$d\,#R  
at the close 按收市盘 ">S.~'ds  
at the opening 按开市盘 +6 x:+9S  
attestation 见证;见证条款 ^os|yRzV*M  
at-the-money option 平价期权 ow,=M%x"0  
attorney 受权人;受托代表人 +#ANc;2g  
attornment 新拥有人承认书 ; ,:w % .  
attributable profit 可归属利润 LzkwgcR  
attributable share value 可归属股份价值  [T#9#3  
Auckland Stock Exchange 奥克兰证券交易所 NGb\e5?  
auction 拍卖 _xU2C<)1&  
auctioneer 拍卖商 WG3 .qLH%  
audit 审计;核数 g [+_T{  
Audit Commission 审计署 xr-v"-  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] j es[a  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 cGe-|>:  
audit review 帐目审查 JU0|pstf  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )L:p.E  
audited account 审计帐目;经审计的帐目 u< .N\/  
audited annual account 经审计的周年帐目 X3rvM8  
audited balance sheet 经审计的资产负债表 O.+X,CQG*  
auditor 核数师;核数主任;审计师 +jX.::UPm  
auditor's certificate 核数师证明书;审计师证明书 h-[FUPfuw  
auditor's report 核数师报告;审计师报告 B!z5P" C(~  
Aussie bond 澳元债券 F#Xzh Ds  
austerity budget 紧缩预算 ~UV$(5&-  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,Mw;kevw  
Australia All Ordinaries Index 澳洲所有普通股票指数 yS(tF`H[  
Australian Dollar [AUD] 澳元 00@y,V_]  
Australian Options Market 澳大利亚期权市场 Tta+qjr  
Australian Securities Commission 澳洲证券事务监察委员会 L<TL6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 _M7NL^B&  
Australian Stock Exchange 澳大利亚证券交易所 wmG[*a_H  
Austrian Schilling [ATS] 奥地利先令 x$aFJ CL  
authentication 认证;鉴证 FBJ Lkg0  
authority to purchase 委托购买证;委购书 Po82nKAh  
authorization 认可;核准;授权;授权书 .(2ui~ed  
authorization by direction 指示授权 _ ?Z :m  
authorization by instruction 指令授权 !RwOU Ck  
authorization by warrant 令状授权 o9uir"=  
authorization of unit trust 单位信托的认可  (.B+U'6  
authorized agent 指定代理人 ?]u=5gqUU  
authorized capital 法定资本 {H%1sI  
authorized clerk 出市员 ;?0r,0l2$  
authorized dealer 认可交易商 N b@zn0A(;  
authorized financial institution 认可财务机构 %QrpFE5 V5  
authorized fund 认可基金 au 5qbP  
authorized fund house 获授权的基金公司;认可基金公司 ;p'Ej'E  
authorized institution 认可机构 %{M&"Mv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 :0RfA%  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 U49 `!~b7  
authorized insurer 获授权保险人;获认可承保人 +cnBEv~y  
authorized investment 特准投资项目 RP4P"m(   
authorized person 获授权人 I<ta2<h  
authorized representative 获授权代表 sj0{;>>%+N  
authorized share capital 法定股本 'w5g s}1D  
automated quotation system 自动报价系统 }H<87zH  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] |v%xOl  
自动交易系统〔香港期货交易所有限公司〕 o>Jr6: D(  
automatic adjustment mechanism 自动调整机制 r b@{ir  
automatic adjustment system 自动调整系统 #q%V|Ajq  
Automatic Clearing House 自动票据交换所 LdM9k(  
automatic exchange rates accumulation system 自动化汇率累集系统 uKocEWB=/F  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 H '(Ky  
automatic teller machine [ATM] 自动柜员机 Bys_8x}  
autopay 自动转帐 @fxDe[J:  
available assets 可用资产  @Iy&Qo  
available fiscal reserve 现存财政储备 /{d5$(Y"  
available profit 可用利润 ==pGRauq  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 1#<KZN =$  
average 平均;平均数;海损 VaRP+J}UA.  
average basic salary 平均基本薪金 N/&t) 7  
average consumer expenditure 平均消费开支;一般消费开支 41V}6+$g  
average cost 平均成本 }hv" ku6!  
average cost of land production 增辟土地平均成本 '+ cPx\4  
average daily turnover 平均每日成交额 THbV],RhJ  
average daily wage rate 平均每日工资率 0*Is#73rjY  
average expenditure pattern 平均开支模式 jVtRn.qh  
average growth rate 平均增长率 m'i^BE  
average net fixed assets 固定资产平均净值 R59'KR2?  
average of relatives 相对价格平均数 k3wAbGp  
average price 平均价格 v}AVIdR  
average propensity to consume 平均消费倾向;一般消费倾向 >?Ps5n]b  
average propensity to save 平均储蓄倾向;一般储蓄倾向 L4L[@tMPmY  
average rate 平均率 &p2fMVWJ7  
average revenue 平均收入;平均收益 !Yan}{A,  
average stock 平均库存;平均存货 =fr_` "?k  
average yearly rent 平均年租 _<i*{;kR6  
avoidance of double taxation 避免双重课税 # U j~F  
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 g/ict 2!  
EecV%E  
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