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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: bX(*f>G'  
A share A股;甲类股份 oX4uRc7wR  
abatement of tax 减税;减扣免税额 KUyJ"q<W  
ABN AMRO Bank N.V. 荷兰银行 YcV~S#b  
above-the-line expenditure 线上项目支出;经常预算支出 L-R}O 8  
above-the-line receipt 线上项目收入;经常预算收入 ] zY  
ABSA Asia Limited 南非联合亚洲有限公司 ,7g;r_qwA  
absolute change 绝对数值变更 ">9CN$]J  
absolute expenditure 实际开支 y4L9Cxvs  
absolute guideline figure 绝对准则数字 Ma daxx  
absolute interest 绝对权益 ksaC[G;}:  
absolute order of discharge 绝对破产解除令 A,e^bM  
absolute profit margin 绝对利润幅度 Mv=cLG?X  
absolute value 实值;绝对值 'X,V  
absolutely vested interest 绝对既得权益 E}=,"i  
absorbed cost 已吸收成本;已分摊成本 8vw]u_e  
absorption 吸收;分摊;合并 gAY2|/,  
absorption rate 吸收率;摊配率;分摊率 KxwLKaImI  
ACB Finance Limited 亚洲商业财务有限公司 !gf3%!%  
acceptable form of reciprocity 合理的互惠条件 UVJ(iNK"  
acceptable rate 适当利率;适当汇率 VC(|t} L4  
acceptance agreement 承兑协议 [alXD_  
acceptance for honour 参加承兑 0cUt"(]  
acceptor 承兑人;接受人;受票人 5Z,lWp2A  
acceptor for honour 参加承兑人 /,UkT*+>!  
accident insurance 意外保险 ~`E4E  
Accident Insurance Association of Hong Kong 香港意外保险公会 B^?XE(.  
accident insurance scheme 意外保险计划 i=oa"^c4  
accident year basis 意外年度基准 o {LFXNcg[  
accommodation 通融;贷款 `C?OAR44  
accommodation bill 通融票据;空头票据 fO>~V1  
accommodation party 汇票代发人 Q9>]@DrAx  
account balance 帐户余额;帐户结余 3@?YTez#  
account book 帐簿 ~Wm}M  
account collected in advance 预收款项 5,ahKB8  
account current book 往来帐簿 $SVGpEw  
account of after-acquired property 事后取得的财产报告 )+,jal^7  
account of defaulter 拖欠帐目 9`{2h$U  
account payable 应付帐款 8w[EyVHA  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 9Ol_z\5  
account receivable 应收帐款 l5ds`uR#  
account receivable report 应收帐款报表 }z+"3A|  
account statement 结单;帐单;会计财务报表 [1^wy#  
account title 帐户名称;会计科目 UJ$:5*S=u  
accountant's report 会计师报告 T6roz  
Accountant's Report Rules 会计师报告规则 ,P@-DDJ  
accounting and auditing procedure 会计与审计程序;会计与核数程序 *$C[![   
Accounting Arrangements 《会计安排》 yWtr,  
accounting basis 会计基础 !y~b;>887  
accounting by Official Receiver 破产管理署署长呈交的帐目 j]"xck  
Accounting Circular 《会计通告》 S\;.nAR  
accounting class 会计类别 ^(*O$N*#  
accounting date 记帐日期;会计结算日期 )6 <byO  
accounting for money 款项核算 !cwVJe  
Accounting Officer 会计主任 3og$'#6P  
accounting period 会计报告期;会计期 a3O_#l-Z  
accounting policy 会计政策;会计方针 u/'sdt  
accounting practice 会计惯例 E}9ldM=]s  
accounting principle 会计准则 ](:FW '-  
accounting record 会计记录 z xUj1  
accounting report 会计报告 =>\-ma+  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Pm(:M:a  
Accounting Society of China 中国会计学会 uE`|0  
accounting statement 会计报表  :$c:3~  
accounting system 会计制度;会计系统 '2$!thm  
accounting transaction 会计事项;帐务交易 oK:P@V6!  
accounting treatment 会计处理 %H@76NvEz  
accounting year 会计年度 zn1Rou]6  
accretion 增值;添加 ~C7<a48x  
accrual 应计项目;应累算数目 ;OU>AnWr(&  
accrual basis 应计制;权责发生制 UH-uU~  
accrual basis accounting 应计制会计;权责发生制会计 {FY[|:Cp  
accrue 应累算;应计 2\B9o `Y  
accrued benefit 应累算利益 A=d$ir K[  
accrued charges 应计费用 n o+tVm|  
accrued cumulative preference share dividend 应累算的累积优先股股息 )2Ru!l#  
accrued expenses 应累算费用 S} Cp&}G{P  
accrued interest payable 应付利息;应计未付利息 R 0HVLQI  
accrued interest receivable 应收利息;应计未收利息 %`1CE\f  
accrued right 累算权益 2 RUR=%C  
accruing profit 应累算的利润 `Uj?PcS_  
accumulated fiscal reserve 累积财政储备 ##FNq#F  
accumulated profit 累积利润;滚存溢利 Wo+CQH6(  
accumulated reserve 累积储备 S/<"RfVU#o  
accumulation of surplus income 累积收益盈余 DbU;jorwu  
acquired assets 既得资产 [RPAkp  
acquisition 收购;购置;取得 v#]v,C-*  
acquisition cost 购置成本 EQ63VF  
acquisition expenses 购置费用 xf"5<PTW</  
acquisition of 100% interest 收购全部股权 E+ 3yN\X(  
acquisition of control 取得控制权 Df:7P>  
acquisition of fixed assets 购置固定资产 ]_: TrH  
acquisition of shell “买壳” kefv=n*]l  
acquisition price 收购价 N^( lUba  
act of God 天灾 l()MYuLNV  
acting partner 执事合伙人 apD=>O  
active market 买卖活跃的市场;交投畅旺的市场;旺市 o?mXxL)  
active partner 积极参与的合伙人 h` h>H X  
active trading 交投活跃 k7|z$=zY  
actual circulation 实际流通 0O,T=z[+>  
actual cost 实际成本 oA;Ty7s  
actual expenditure 实际开支;实际支出 9me}&Fdr  
actual income 实际入息;实际收入;实际收益 1~5q:X  
actual market 现货市场 H4'DL'83  
actual price 现货价;实际价格 14n="-9  
actual profit 实际利润 -N8cjr4l  
actual quotation 实盘;实际价位;实际报价 O< tnM<"(  
actual year basis 按实际年度计算 }i7U}T  
actuals 实货 Gk"L%Zt)  
actuarial investigation 精算调查 koEX4q  
actuarial principle 精算原则 UcLNMn|  
actuarial report 精算师报告 IgVo%)n  
Actuarial Society of Hong Kong 香港精算学会 }pE~85h4M  
actuarial valuation 精算师估值 G</I%qM  
actuary 精算师 v V6Lp  
ad referendum agreement 暂定协议;有待覆核的协定 SU%rWH  
ad valorem duty 从价税;按值征税 K+@eH#Cv,(  
ad valorem duty system 从价税制 ]8m_*I!  
ad valorem fee 从价费 >[H&k8\7n  
ad valorem tariff 从价关税 n^pZXb;Y  
additional allowance 额外免税额 A?IZ( Zx(`  
additional amount for unexpired risk 未过期风险的额外款额 nz(q)"A  
additional assessable profit 补加应评税利润 me:|!lI7YU  
additional assessment 补加评税 ke9QT#~p!-  
additional commitment 额外承担 Fb|e]?w  
additional commitment vote 额外承担拨款 v=.z|QD^1  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &H4uvJ_<  
additional dependent parent allowance 供养父母额外免税额 ?)mhJ/IT  
additional provision 额外拨款 xa{<R+LR  
additional stamp duty 附加印花税 :\+{;;a@  
additional tax 补加税罚款;补加税款 I51oG:6fR?  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 J(EaE2  
adjudged bankrupt 被裁定破产 v-;XyVx  
adjudicated bankrupt 裁定破产人 Uc&6=5~Ys\  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 d]7|v r]  
adjudication of bankruptcy 裁定破产;宣告破产 \7t5U7v8U  
adjudication of insolvency 裁定无力偿还债务 -4?xwz9o$7  
adjusted actual 经调整的实数;调整后的实数 ! nCjA\$  
adjusted current assets 经调整的流动资产;调整后的流动资产 Z[k#AgC)  
adjusted figure 经调整的数字;调整后的数额 %]chL.s  
adjusted liabilities 经调整的负债;调整后的负债 NDRW  
adjusted loss 经调整的亏损;调整后的亏损 xz"Z3B  
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 Z\|u9DO  
adjusted profit 经调整的利润;调整后的利润 h eE'S/  
adjusted surplus 经调整的盈余额;调整后的盈余额 `&u<aLA  
adjusted value 经调整的价值;调整后的价值 [Y22Wi  
adjustment 调整;修订;理算〔保险〕 fwi};)K  
adjustment centre 调剂中心 i!Dh &XT  
adjustment lag 调整过程的时间差距;调整时差 !_U37Uj<m  
adjustment mechanism 调整机制 i5 L:L  
adjustment of loss 亏损调整 Hz]4AS  
adjustment process 调整过程;调整程序 !f\?c7  
adjustment range 调整幅度 Gpdv]SON{  
administered exchange rate 受管制汇率 dNUR)X#e  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 $bZu^d,  
administration expenses 行政费用 *|LbbRu  
administration fee 手续费;行政费 \6SMn6a4  
administration in bankruptcy 破产管理 6.U  "_%  
administration order 遗产管理令 X(GmiH /E  
administrator 管理人;遗产管理人 C#Hcv*D  
administrator of the estate 遗产管理人 (!ZQ  
admission of debt 债项承认书 Ig1lol:;  
admission of proof 接纳债权证明 <H5n>3#pH  
advance 放贷款项;垫付款项;预支款项;预付款项 |jahpji6  
advance account 暂支帐目;预付款帐户 !Tn0M;  
advance compensation 预付补偿金 l_c^ .D  
advance from shareholder 股东垫款 "WYA  
advance pending reimbursement 预支以待日后付还 `E} p77  
advanced economy 先进经济体系 <$jKy3@  
advancement 预付;预付财产 r"{Is?yKe  
advances warrant 垫款令 6kt]`H`cfJ  
advancing 贷出 ,4H;P/xsb  
adverse balance 逆差 i1qS ns  
adverse exchange 逆汇 xdd:yrC   
advertisement addressed to shareholders 在报章刊登的致股东通告 ~~C6)N~1  
advice for collection 托收通知书 0).fBBNG  
advice of drawing 提款通知书;汇票通知书 X0y?<G1( a  
advice of payment 付款通知 i>Z|6 5  
Advisory Committee [Securities and Futures Commission] ^uyNv-'F  
谘询委员会〔证券及期货事务监察委员会〕 E tJ~dL)  
Advisory Committee on Diversification 经济多元化谘询委员会 VLcyPM@"Q!  
affidavit 誓章;遗产申报誓章 brg":V1a  
affidavit of no receipt 述明无收款的誓章 j|VXC(6 P,  
affiliate 联号;联营公司;附属公司 klgv{_b  
affiliated company 附属公司;联号;联营公司 n$.1Wk"  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 gB]C&Q  
affordability 负担能力 g!1I21M1~  
African Development Bank [AfDB] 非洲开发银行 \f(Y:}9  
after-acquired property 事后取得的财产 G*i.a*9<)  
after-hours dealing 市后交易 ?SC3Vzr  
after-tax profit 税后盈利;税后利润;税后溢利 2X|CuL{]  
agency agreement 代理协议 m_Mwg  
agency expenses 代理机构的开支 { EA2   
agency fee 代理费 `nT?6gy  
Agency Law 《代理法》 ~TYbP  
agent 代理人;承销人 C _8j:Z&  
agent of company 公司代理人 .aNO( /kO  
agent's fee 代理人费;经纪费 7w "sJ  
aggregate 总计;总数;总体数字 }*iAE>;  
aggregate amount 总款额;总额 89zuL18V  
aggregate assets and liabilities 总体资产与负债 luW <V>  
aggregate at constant price 按固定价格计算的总体数字 h ZoC _\  
aggregate demand 总需求 g-."sniP$g  
aggregate gross position 总持仓量 |/@0~O(6  
aggregate limit 总限额 A)8rk_92Q  
aggregate of salaries tax 合计薪俸税 mR"uhm}q  
aggregate performance 总体表现;总体业绩 {bN Y  
aggregate supply 总体供应 o;3j:# 3 |  
aggregate surplus 总盈余 -NAmu97V}  
aggregate total 整体总额 ;K3d' U  
aggregate value 总值;合计价值 <O;&qT*b  
aggregated basis 合计基准 }dy9I H  
aggregated net chargeable income 合计应课税入息实额 oG!6}5  
aggregation 合并计算;合计;总和 RNGO~:k?r  
aggregation of incomes of husband and wife 夫妇入息合并计算 P,(9cyS{  
aggregation of property 财产的总和 ~\2;i]|  
agio 差价;贴水 ucw`;<d8  
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》 7g-Dfg.w  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 4Mk8Cpz  
《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》 Y|mW.  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 1{^CfamF  
《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》 [!W5}=^H  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment y'^F,WTM  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 neF8V"-u&  
agreement for a settlement 授产协议 a;%I\w;2  
agreement for assignment 转让协议 5)w4)K-%  
agreement for sale 售卖协议;买卖协议 SGt5~T xj  
agreement for sale and purchase 买卖协议 O47PkP8  
agreement for the payment of interest 支付利息协议 TZe+<~4*i%  
agreement for the repayment of money 还款协议 wY/bA}%  
agreement of reinsurance 再保险协议 JlUb0{8PE  
Agricultural Bank of China 中国农业银行 K k7GZ  
air passenger departure tax 飞机乘客离境税 2zhn`m  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 ^[#=L4  
airport tax 机场税 L/~D<V  
alcohol duty 酒精税 k=e`*LB\  
alienation 让与;让渡;转让 &1P(O\ d  
alimony 生活费;赡养费 F"I*-!o  
All Ordinaries Index [AOI] 所有普通股指数 y>`5Kyj3-@  
all risks 全险;综合险 }7%9}2}Iw  
All Sales Record for Stock Market 《股票市场成交报告》 E-^2"j >o  
Allied Capital Resources Limited 新联财务有限公司 rR\;G2p)  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 Hj2<ZL  
allocation letter 拨款信件 Hoj8okP  
allocation of fund 分配款项;预留款项 xWDR72 6  
allocation of profit 利润分配;溢利分配 fTcY"A,2  
allocation warrant 拨款令 B;V5x/  
allotment 分配;配股 ~Po<(A}`f  
allotment notice 股份配售通知;配股通知 4h;4!I|  
allotment of shares 股份分配 n,CD  
allowable 可获宽免;免税的 DY8(g=TI|1  
allowable business loss 可扣除的营业亏损 Yr=8!iR$  
allowable expenses 可扣税的支出 sds}bo  
allowance 免税额;津贴;备抵;准备金  s'TY[  
allowance for debts 债项的免税额 Y~}5axSPH  
allowance for depreciation by wear and tear 耗损折旧免税额 "mR*7o$|  
allowance for funeral expenses 殡殓费的免税额 +>!V ]S  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 S nW7x  
allowance for repairs and outgoings 修葺及支出方面的免税额 :<H8'4>  
allowance to debtor 给债务人的津贴 Hte[TRbM  
alteration of capital 资本更改 z?4=h Sy  
alternate trustee 候补受托人 4Ac}(N5D@  
amalgamation 合并 )9B:Y;>)  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 FNC[59   
ambit of charges 征税范围;收费范围 #ra*f~G  
amended valuation 经修订的估值 +Juh:1H  
American Commodities Exchange 美国商品交易所 6|5H=*)DH  
American Express Bank Limited 美国运通银行 `^x9(i/NE  
American Stock Exchange 美国证券交易所 H'Nq#K  
amortization 摊销 -G-3q6A  
amount due from banks 存放银行同业的款项 BKay*!'PX  
amount due from banks abroad 存放海外银行同业的款项 ~ ltg  
amount due from holding companies 控股公司欠款 `]jqQr97  
amount due from local banks 存放本港银行同业的款项 o5SQ1;`   
amount due to banks 银行同业的存款 myIe_k,F  
amount due to banks abroad 海外银行同业的存款 W&YU^&`Yr  
amount due to holding companies 控股公司存款 _lX8K:C(  
amount due to local banks 本港银行同业的存款 ALXTR%f  
amount due to outport banks 外埠银行同业的存款 zW5C1:.3K  
amount for note issue 发行纸币的款额 b1xpz1  
amount of bond 担保契据的款额 &))\2pl  
amount of consideration 代价款额 0elxA8Z~e  
amount of contribution 供款数额 vQgq]mA?  
amount of indebtedness 负债款额 BZ+;n |<r  
amount of principal of the loan 贷款本金额 6WeM rWx  
amount of rates chargeable 应征差饷数额 !p',Za   
amount of share capital 股本额 7 \X$7  
amount of sums assured 承保款额 {~_ Y _-  
amount of variation 变动幅度 RkA8  
amount of vote 拨款数额 WI&lj<*  
amount payable 应付款额 gw+eM,Yp  
amount receivable 应收款额 gfN2/TDC]P  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 epkD*7  
analysis 分析 R!6=7  
ancillary risk 附属风险 n'M>xq_  
annual account 周年帐目;周年帐目报表;年度决算;年结 w"~<h;  
annual accounting date 年结日期 \J3/keL  
annual allowance 每年免税额;年积金;年度津贴;年津 u%B&WwHG  
annual balance 年度余额 '1-maM\r  
annual disposable income 每年可动用收入 =ewyQ  
annual estimates 周年预算 :IZ"D40m"  
annual fee 年费 JYJU&u  
annual general meeting 周年大会 ~x#vZ=]8  
annual growth rate 年增率;每年增长率 N}x9N.  
annual long-term supplement 长期个案每年补助金 Xb,T{.3@  
annual pensionable emolument 可供计算退休金的年薪 )M:)y  
annual report 年报 ;&S;%W>|  
Annual Report on the Consumer Price Index 《消费物价指数年报》  q=4Bny0  
annual return 周年报表;周年申报表;每年报税表格 \k; n20\u  
Annual Return Rules 《周年报表规则》 <<,>S&/  
annual review of consumer prices 每年消费物价回顾 mp1ttGUtM  
annual roll-forward basis 逐年延展方式 QIK 9  
annual salary 年薪 `N'V#)Pi  
annual statement 年度报表;年度决算表 ,[l`zp  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 :h*a rT4{  
annuitant 年金受益人 Jzex]_:1~  
annuity 年金 w7 *V^B  
annuity contract 年金合约 )/>A6A:  
annuity on human life 人寿年金 A gWPa.'3  
antecedent debt 先前的债项 u-:Ic.ZV  
ante-dated cheque 倒填日期支票 'SV7$,mK@  
anticipated expenditure 预期开支  "r$/  
anticipated net profit 预期纯利 )];aIA$  
anticipated revenue 预期收入 tJ'iX>9I  
anti-inflation measure 反通货膨胀措施 snC/H G7  
anti-inflationary stance 反通货膨胀立场 FnE6?~xa  
apparent deficit 表面赤字 wk @,wOt  
apparent financial solvency 表面偿债能力 [_.n$p-  
apparent partner 表面合伙人 24B<[lSK  
application for personal assessment 个人入息课税申请书 iKAusWj  
application of fund 资金应用 3i=Iu0  
application to release as liquidator and to destruct the books of accounts and documents |8U;m:AS  
申请免除清盘人职务及毁灭帐簿与文件 B<,YPS8w  
appointed actuary 委任精算师 Z h'&-c_J  
appointed auditor 委任核数师;委任审计师 d1G8*YO@  
appointed trustee 委任的受托人 H M:r0_  
appointer 委任人 Qihdn66  
apportioned pro rata 按比例分摊 VteEDL/w  
apportionment 分配;分摊 # {PmNx%M  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ppN} k)m  
apportionment formula 分摊方程式 KY.ZT2k  
apportionment of estate duty 遗产税的分摊 76@qHTh }  
appraisal 估价;评估 Q2QY* A  
appreciable growth 可观增长 f~ U.a.Fb  
appreciable impact 显着影响 >5ChcefH  
appreciable increase 可观增长 , ;jGJr  
appreciation 增值;升值 8ObeiVXf)  
appreciation against other currencies 相对其他货币升值  f^b K=#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ^sClz*%?  
appreciation tax 增值税 q>s`uFRg(  
appropriation 拨款;拨用;拨付 ,:GN;sIXg  
appropriation account 拨款帐目 *y]+dK&-  
Appropriation Bill 拨款法案 K{=PQ XSU  
appropriation-in-aid system 补助拨款办法 :L:&t,X  
approved assets 核准资产 fY W|p<Q0  
approved basket stock 认可一篮子证券 4XJiIa?  
approved budget 核准预算 Gquuy7[&  
approved charitable donation 认可慈善捐款 $NG++N  
approved charitable institution 认可慈善机构 Mvcfk$pA  
approved currency 核准货币;认可货币 ar ^i|`D  
approved estimates 核准预算 Or+p%K}-7  
approved estimates of expenditure 核准开支预算 :YO@_  
approved overseas insurer 核准海外保险人 sWqM?2g  
approved overseas trust company 核准海外信托公司 cUk*C  
approved pooled investment fund 核准汇集投资基金 \?lz&<  
approved provident fund scheme 认可公积金计划 5v _P Oq  
approved provision 核准拨款 fZ{[]dn[  
approved redeemable share 核准可赎回股份 |FNCXlgZ  
approved regional stock 认可地区性证券 `JURQ:l)3^  
approved retirement scheme 认可退休金计划 Nneo{j  
approved subordinated loan 核准附属贷款 r{K;|'d%h  
arbitrage 套戥;套汇;套利 (f#b7O-Wn  
arbitrageur 套戥者;套汇者 =RsXI&&vh  
arbitrary amount 临时款项 g0R[xOS|  
arrangement 措施;安排;协定 `u_Qa  
arrears 欠款 0.;}]v  
arrears of pay 欠付薪酬 EgM*d)X  
arrears of revenue 逾期未收税款;逾期未收的帐项 JL^2l$up  
articles of association 组织章程;组织细则;组织章程细则 ',=g;  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 5V5w:U>_z  
ascertainment of profit 确定利润 S Xr%kndS  
"Asia Clear" “亚洲结算系统” 9pD 7 f`  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 zT9JBMNE:  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 j*R,m1e8  
Asian Development Fund [ADF] 亚洲发展基金 "484 n/D  
Asian dollar bond 亚洲美元债券 [V}, tO|  
Asian dollar market 亚洲美元市场 Ng=ONh  
Asian dollar rate 亚洲美元利率 @g-Tk  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 MMQ;mw=^]  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 v~)LO2y   
asked price 沽盘;喊价;索价;卖方报价 n/Dp"4H%q  
assessable income 应评税入息 /-M@[p&  
assessable loss 应评税亏损 ,kM)7!]N  
assessable profit 应评税利润 /X*oS&-M  
assessable value 应评税值 zfI}Q}p  
assessed profit 估定利润 Acm<-de  
assessed value 经评估价值 cP>o+-)  
assessment 评税;评定;估价;评税单 m$2<`C=  
assessment number 评税编号;估价编号 q1{H~VSn"  
assessment of additional tax 补加税评税 ^{yk[tHpS  
assessment of performance 业绩评估;实绩评价 {2KFD\i\  
Assessor 评税主任 EL{vFP  
asset price bubbles 资产价格泡沫 nt :N!suP3  
asset-backed securities 具资产保证的证券 T)iW`vZg8  
assets accretion 资产增值 S4o$t -9l  
assets and liabilities 资产与负债 tkKJh !Q7  
assets betterment statement 资产递增表;资产改进表 {6Au3gt/  
assets lending 实物放款;有抵押贷款 rofNZ;nu  
assets of the company passing on the death 死者去世时转移的公司资产 q_fam,9  
assets pledged as security for liabilities 用作负债抵押的资产 gAbD7SE  
assets portfolio 资产投资组合 aUopNmN  
assets price 资产价格 vqdX^m^PY  
assets quality 资产质素 I PCGt{B~  
assets realization 资产变现 \XzM^K3  
assets refinancing arrangement 资产再集资安排 _^ |2}t  
assets securitization 资产证券化 [k%4eO2p"  
assets situated outside Hong Kong 在香港以外地方的资产 4=<*Vd`p  
assets stripping 削减资产;拆卖资产 [ .,>wo~  
assets value 资产值 LlYTv% I  
assignee 承让人 2I'~2o  
assignment 转让;转让书;转让契 gzn^#3b  
assignment of interest 权益转让 K\?]$dK5  
assignment of letters patent and trade mark 专利证书及商标转让 DBH#)4do@  
assignment of property 物业转让;物业转让书 &#{dWObh  
assignment right 转让权 r6.d s^  
assignor 转让人 ~/#1G.H  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 mTDVlw0dh  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 e@<?zS6  
associate member 附属会员 /n,a?Ft^N)  
associated body corporate 相联法人团体 %&<LNEiUN  
associated company 相联公司;联属公司 (P|pRVO  
associated corporation 相联法团 !nf-}z e{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] t+Bf#:  
公认会计师公会〔英国〕 8?FueAM'  
Association of Futures Exchange Brokers 香港期货经纪协会 GZ#aj|  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ]$iqa"{  
association of underwriters 承保人组织  :$r ^_  
assumption of control 接管 YA]5~ ZE\  
assurance 担保;保险;转易;转易书 KLWDo%%u  
assurance of interest 权益的转易 0Q9T3X  
at 19XX price 按一九XX年价格计算 )xU-;z0"~  
at a discount 按赔价计算;按贴水价格计算;打折扣 6;b9swmh  
at a premium 按溢价计算;按升水价格计算 XP?rOOn  
at call 通知付款;按通知 ssQ BSbx  
at constant market price 按固定市价计算 2\<.0  
at constant price 按固定价格计算 p s|)cW3`  
at cost 按成本计算 kGYTl,A{  
at current market price 按当时市价计算;按现时市价计算 tln37vq  
at current price 按当时价格计算;按现时价格计算 5]Ajf;W\  
at factor cost 按要素成本计算;按生产要素成本计算 }FqA ppr  
at money-of-the-day price 按付款当日价格计算 r?$ ?;%|C  
at or better 按指定或较佳价位〔买卖指令〕 w}cY6O,1  
at par 按面值计算;平价 <yUstz,Xu^  
at sight 见票即付 v $({C  
at the close 按收市盘 KA s1(oG  
at the opening 按开市盘 \3YO<E!t  
attestation 见证;见证条款 (g!p>m!Z  
at-the-money option 平价期权 UK[v6".^h  
attorney 受权人;受托代表人 J5M+FwZq  
attornment 新拥有人承认书 ?\=/$Gt  
attributable profit 可归属利润 `C E^2  
attributable share value 可归属股份价值 J>vMo@  
Auckland Stock Exchange 奥克兰证券交易所 <'U]`L p  
auction 拍卖 Qx3eLfm  
auctioneer 拍卖商 \%jVg\4 '  
audit 审计;核数 , \)a_@@k  
Audit Commission 审计署 +>f<EPGn  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] YUWn;#  
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〕 E+95WF|4k"  
audit review 帐目审查 cQN sL  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ]2SI!Ai7  
audited account 审计帐目;经审计的帐目 /B3R1kNf|  
audited annual account 经审计的周年帐目 ^C)n$L>C0  
audited balance sheet 经审计的资产负债表 '-$XX%TOAc  
auditor 核数师;核数主任;审计师 Rqip kx  
auditor's certificate 核数师证明书;审计师证明书 tfO#vw,@  
auditor's report 核数师报告;审计师报告 +C]&2zc.  
Aussie bond 澳元债券 j{++6<tr  
austerity budget 紧缩预算 ?X$, fQ#F|  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 giY80!GX  
Australia All Ordinaries Index 澳洲所有普通股票指数 3INI?y}t   
Australian Dollar [AUD] 澳元 xl9aV\W  
Australian Options Market 澳大利亚期权市场 K,ej%Vtz  
Australian Securities Commission 澳洲证券事务监察委员会 sy* y\5yJ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 \K2*Q&>  
Australian Stock Exchange 澳大利亚证券交易所 o89( h!  
Austrian Schilling [ATS] 奥地利先令 z9/G4^qF  
authentication 认证;鉴证 BHDML.r }M  
authority to purchase 委托购买证;委购书 9=l.T/?sf  
authorization 认可;核准;授权;授权书 JAc_kl{4O  
authorization by direction 指示授权 R[tC^]ai  
authorization by instruction 指令授权 l: |D,q  
authorization by warrant 令状授权 1%[_`J;>Z  
authorization of unit trust 单位信托的认可 X@N$Z{  
authorized agent 指定代理人 U\@A _ B  
authorized capital 法定资本 w*7|dZk{  
authorized clerk 出市员 ChrY"  
authorized dealer 认可交易商 Tb;d.^  
authorized financial institution 认可财务机构 R{YzH56M  
authorized fund 认可基金 ]$-cMX  
authorized fund house 获授权的基金公司;认可基金公司 w&h 2y4  
authorized institution 认可机构 &7mW9]  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 .1 )RW5|c  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 I5ss0JSl/  
authorized insurer 获授权保险人;获认可承保人 ={2!c0s  
authorized investment 特准投资项目 nwI3|&  
authorized person 获授权人 gO?44^hMe  
authorized representative 获授权代表 eP1nUy=T  
authorized share capital 法定股本 5/><$06rq  
automated quotation system 自动报价系统 ^?"\?M1  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] b p<^R  
自动交易系统〔香港期货交易所有限公司〕 l(W[_ D  
automatic adjustment mechanism 自动调整机制 4Aes#{R3v  
automatic adjustment system 自动调整系统 V)M1YZV{  
Automatic Clearing House 自动票据交换所 5X.ebd;PT  
automatic exchange rates accumulation system 自动化汇率累集系统 % ~ ]xuP[  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Pf_F59"  
automatic teller machine [ATM] 自动柜员机 4p`XG1Pt  
autopay 自动转帐 #EO1`9f48x  
available assets 可用资产 e9pOisZ;8  
available fiscal reserve 现存财政储备 JNI>VP[c  
available profit 可用利润 ?WI3/>:<  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 I_)*)d44_  
average 平均;平均数;海损 fN%jJ-[d  
average basic salary 平均基本薪金 MZv]s  
average consumer expenditure 平均消费开支;一般消费开支 UM%o\BiO  
average cost 平均成本 FjfN3#qlg  
average cost of land production 增辟土地平均成本 9W7#u}Z  
average daily turnover 平均每日成交额 j|fd-<ng  
average daily wage rate 平均每日工资率 le)DgIT>=  
average expenditure pattern 平均开支模式 8ip7^  
average growth rate 平均增长率 5MTgK=c  
average net fixed assets 固定资产平均净值 Lm*VN~2  
average of relatives 相对价格平均数 CJknJn3m&  
average price 平均价格 I+ l%Sn#\  
average propensity to consume 平均消费倾向;一般消费倾向 ^>&k]T`  
average propensity to save 平均储蓄倾向;一般储蓄倾向 NUJ~YWO;  
average rate 平均率 Wl"0m1G  
average revenue 平均收入;平均收益 t G.(flW,  
average stock 平均库存;平均存货 m4w ') r~  
average yearly rent 平均年租 )emOKS  
avoidance of double taxation 避免双重课税 t@oK~ Nr  
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 Rf %HIAVE  
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