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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: 9x=3W?K:,  
A share A股;甲类股份 @\)fzubu  
abatement of tax 减税;减扣免税额 9e~WK720=  
ABN AMRO Bank N.V. 荷兰银行 Z_FNIM0f  
above-the-line expenditure 线上项目支出;经常预算支出  c/ _yMN  
above-the-line receipt 线上项目收入;经常预算收入 -vV'Lw(  
ABSA Asia Limited 南非联合亚洲有限公司 \c{R <Hh  
absolute change 绝对数值变更 uPkb, :6~Z  
absolute expenditure 实际开支 Gn59 yG!4  
absolute guideline figure 绝对准则数字 CtM'L   
absolute interest 绝对权益 w NH9WG  
absolute order of discharge 绝对破产解除令 gN?0m4[$i  
absolute profit margin 绝对利润幅度 lEHwZ<je  
absolute value 实值;绝对值 /xySwSmh3  
absolutely vested interest 绝对既得权益 3 >|uF  
absorbed cost 已吸收成本;已分摊成本 -Q$b7*"z(  
absorption 吸收;分摊;合并 KAed!z9  
absorption rate 吸收率;摊配率;分摊率 :#{-RU@PS  
ACB Finance Limited 亚洲商业财务有限公司 (/K5!qh  
acceptable form of reciprocity 合理的互惠条件 D`Gt  
acceptable rate 适当利率;适当汇率 ^agj4$  
acceptance agreement 承兑协议 H`-=?t  
acceptance for honour 参加承兑 MiJ6n[iv  
acceptor 承兑人;接受人;受票人 K\P!a@>1  
acceptor for honour 参加承兑人 ~:[!Uyp0b  
accident insurance 意外保险 Seda}  
Accident Insurance Association of Hong Kong 香港意外保险公会 Uky9zGa  
accident insurance scheme 意外保险计划 uEx9-,!  
accident year basis 意外年度基准 -`7$Qu 2  
accommodation 通融;贷款 !\;:36B#6  
accommodation bill 通融票据;空头票据 T C8`JU=wV  
accommodation party 汇票代发人 R \5Vq$Q  
account balance 帐户余额;帐户结余 "Sjr_! u  
account book 帐簿 ! _{d)J  
account collected in advance 预收款项 \jyjQ,v)  
account current book 往来帐簿 =&Xdm(  
account of after-acquired property 事后取得的财产报告 0|XKd24BN  
account of defaulter 拖欠帐目 b`CWp;6Y  
account payable 应付帐款 ; 0ko@ \Lq  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 %/T7Z; d  
account receivable 应收帐款 oG_C?(7>  
account receivable report 应收帐款报表 QU T"z'  
account statement 结单;帐单;会计财务报表 O*G1 QX  
account title 帐户名称;会计科目 l~J*' m2  
accountant's report 会计师报告 IU#x[P!  
Accountant's Report Rules 会计师报告规则 5ZK&fKeCF  
accounting and auditing procedure 会计与审计程序;会计与核数程序 d~@q%-`lA  
Accounting Arrangements 《会计安排》 YT=eVg53  
accounting basis 会计基础 & Kmy}q  
accounting by Official Receiver 破产管理署署长呈交的帐目 yNa;\UF  
Accounting Circular 《会计通告》 ff E#^|  
accounting class 会计类别 GK?4@<fY  
accounting date 记帐日期;会计结算日期 .9h)bf+  
accounting for money 款项核算 *Qkc[XHqy  
Accounting Officer 会计主任 =e BmBn  
accounting period 会计报告期;会计期 z/7$NxJH  
accounting policy 会计政策;会计方针 3;_ n{&  
accounting practice 会计惯例 -(#-I $z  
accounting principle 会计准则 mS%4gx~~_n  
accounting record 会计记录 lb~E0U`\E`  
accounting report 会计报告 iW;i!,  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 5~+XZA#2  
Accounting Society of China 中国会计学会 cin2>3Z$  
accounting statement 会计报表 |g-b8+.=]  
accounting system 会计制度;会计系统 e1/sqXWo  
accounting transaction 会计事项;帐务交易 n ~,t QV  
accounting treatment 会计处理 m\vmY  
accounting year 会计年度 pSfYu=#f  
accretion 增值;添加 f:woP7FP  
accrual 应计项目;应累算数目 S1b Au <  
accrual basis 应计制;权责发生制 *Zbuq8>  
accrual basis accounting 应计制会计;权责发生制会计 G[Tl%w  
accrue 应累算;应计 cozXb$bBY  
accrued benefit 应累算利益 gU1#`r>[)  
accrued charges 应计费用 CO^Jz  
accrued cumulative preference share dividend 应累算的累积优先股股息 cCi I{  
accrued expenses 应累算费用 >w|*ei:@S  
accrued interest payable 应付利息;应计未付利息 @r;wobt  
accrued interest receivable 应收利息;应计未收利息 )TJS4?  
accrued right 累算权益 2e1]}wlK  
accruing profit 应累算的利润 27D!'S  
accumulated fiscal reserve 累积财政储备 _A+w#kiv>  
accumulated profit 累积利润;滚存溢利 4=[7Em?oLb  
accumulated reserve 累积储备 x/mp=  
accumulation of surplus income 累积收益盈余 L{8;Ud_2r  
acquired assets 既得资产 $_D6_|HK  
acquisition 收购;购置;取得 6f)2F< 7  
acquisition cost 购置成本  HpW 42  
acquisition expenses 购置费用 SVWIEH0?  
acquisition of 100% interest 收购全部股权 $t/rOo9cV  
acquisition of control 取得控制权 bRo|uJ:d  
acquisition of fixed assets 购置固定资产 d]wD[]  
acquisition of shell “买壳” 86qI   
acquisition price 收购价 u\1>gDI)|  
act of God 天灾 _P7tnXww  
acting partner 执事合伙人 1S:|3W  
active market 买卖活跃的市场;交投畅旺的市场;旺市 SJ?)%[(T  
active partner 积极参与的合伙人 *>q/WLR  
active trading 交投活跃 sZhM a>  
actual circulation 实际流通 ^3]UZ@  
actual cost 实际成本 @;Opx."  
actual expenditure 实际开支;实际支出 ?j O 5 9n  
actual income 实际入息;实际收入;实际收益 <l,o&p,>|c  
actual market 现货市场 u0o'K9.r  
actual price 现货价;实际价格 NwlU%{7W6  
actual profit 实际利润 -YGbfd<wq  
actual quotation 实盘;实际价位;实际报价 T:iP="?{  
actual year basis 按实际年度计算 _. V?A*  
actuals 实货 Sq2P-y!w  
actuarial investigation 精算调查 NHQF^2\\  
actuarial principle 精算原则 M+P$/Wk  
actuarial report 精算师报告 ^%>kO,  
Actuarial Society of Hong Kong 香港精算学会 m D58T2 Z  
actuarial valuation 精算师估值 jd-glE,Y/  
actuary 精算师 K^[#]+nQ  
ad referendum agreement 暂定协议;有待覆核的协定 LnsD  
ad valorem duty 从价税;按值征税 Ao9R:|9  
ad valorem duty system 从价税制 DcD{*t?x  
ad valorem fee 从价费 1Sz A3c  
ad valorem tariff 从价关税 :t("L-GPW  
additional allowance 额外免税额 c64v,Hj9  
additional amount for unexpired risk 未过期风险的额外款额 ,'fxIO  
additional assessable profit 补加应评税利润 )_7>nuQ6  
additional assessment 补加评税 u1^wDc*xg  
additional commitment 额外承担 Ms^dRe)  
additional commitment vote 额外承担拨款 mpw~hW0-  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZWUP^V  
additional dependent parent allowance 供养父母额外免税额 3gZ8.8q3  
additional provision 额外拨款 3_$w| ET  
additional stamp duty 附加印花税 jXg  
additional tax 补加税罚款;补加税款 BJ}D%nm}  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 P9Q~r<7n  
adjudged bankrupt 被裁定破产 !CTxVLl"F  
adjudicated bankrupt 裁定破产人 J([s5:.[  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Z|lU8`'5  
adjudication of bankruptcy 裁定破产;宣告破产 s1N?/>lmB  
adjudication of insolvency 裁定无力偿还债务 t= #&fSR  
adjusted actual 经调整的实数;调整后的实数 =EP13J  
adjusted current assets 经调整的流动资产;调整后的流动资产 'tgKe!-@  
adjusted figure 经调整的数字;调整后的数额 Guw}=l--YR  
adjusted liabilities 经调整的负债;调整后的负债 )cJ#-M2  
adjusted loss 经调整的亏损;调整后的亏损 }_'IE1bA  
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 W_|0y4QOo  
adjusted profit 经调整的利润;调整后的利润 / ~ %KVe  
adjusted surplus 经调整的盈余额;调整后的盈余额 .Pndx%X9s  
adjusted value 经调整的价值;调整后的价值 Jju#iwb  
adjustment 调整;修订;理算〔保险〕 `fNpY#QsN  
adjustment centre 调剂中心 xw5d|20b  
adjustment lag 调整过程的时间差距;调整时差 X2sHE  
adjustment mechanism 调整机制 9A'Y4Kg<C  
adjustment of loss 亏损调整 ?%tMohL  
adjustment process 调整过程;调整程序 2B0W~x2=  
adjustment range 调整幅度 /phX'xp  
administered exchange rate 受管制汇率 -fI`3#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 7cDU2l  
administration expenses 行政费用 {7hLsK[])  
administration fee 手续费;行政费 9pn>-1NJ  
administration in bankruptcy 破产管理 BaI $S>/Q  
administration order 遗产管理令 WsU)Y&  
administrator 管理人;遗产管理人  mEG6  
administrator of the estate 遗产管理人  uF|3/x=  
admission of debt 债项承认书 n.MRz WJpZ  
admission of proof 接纳债权证明 )-15 N  
advance 放贷款项;垫付款项;预支款项;预付款项 S0,R_d')  
advance account 暂支帐目;预付款帐户 nQX+pkJ  
advance compensation 预付补偿金 (IqZ@->nw  
advance from shareholder 股东垫款 (& "su3z  
advance pending reimbursement 预支以待日后付还 hXIro  
advanced economy 先进经济体系 H9XvO  
advancement 预付;预付财产 |077Sf|  
advances warrant 垫款令 3rW|kkn  
advancing 贷出 'NjzgZ~]P  
adverse balance 逆差 Rk<@?(l!6x  
adverse exchange 逆汇 E51dV:l  
advertisement addressed to shareholders 在报章刊登的致股东通告 }_/Hdmmx  
advice for collection 托收通知书 q%n6K  
advice of drawing 提款通知书;汇票通知书 p@!nYPr.  
advice of payment 付款通知 Z%zj";C G  
Advisory Committee [Securities and Futures Commission] AN:sQX`  
谘询委员会〔证券及期货事务监察委员会〕 !%+2Yifna  
Advisory Committee on Diversification 经济多元化谘询委员会 2,2Z`X  
affidavit 誓章;遗产申报誓章 t.8 GT&p  
affidavit of no receipt 述明无收款的誓章 2"P 99$"  
affiliate 联号;联营公司;附属公司 6k{2 +P  
affiliated company 附属公司;联号;联营公司 8 ;d$54 b  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 {'sY|lou  
affordability 负担能力 N[]Hc  
African Development Bank [AfDB] 非洲开发银行 j`'`)3f  
after-acquired property 事后取得的财产 T3UMCqc=  
after-hours dealing 市后交易 zLs|tJOVp  
after-tax profit 税后盈利;税后利润;税后溢利 @+vXMJ$  
agency agreement 代理协议 ,j;m!V  
agency expenses 代理机构的开支 )UgX3+@  
agency fee 代理费 (s<Dd2&.H  
Agency Law 《代理法》 ;7]u!Q  
agent 代理人;承销人 iXu]e;6  
agent of company 公司代理人 RpWTpT1  
agent's fee 代理人费;经纪费 +y7;81ND  
aggregate 总计;总数;总体数字 6*4's5>?D  
aggregate amount 总款额;总额 0]KraLu"N  
aggregate assets and liabilities 总体资产与负债 yzw mT  
aggregate at constant price 按固定价格计算的总体数字 ]xC#rwHUC  
aggregate demand 总需求 Ac2(O6  
aggregate gross position 总持仓量 4 %PfrJ  
aggregate limit 总限额 cMyiW$;  
aggregate of salaries tax 合计薪俸税 Q$& sTM  
aggregate performance 总体表现;总体业绩 AqK z$  
aggregate supply 总体供应 fx=Awba  
aggregate surplus 总盈余 ,g-EW jN  
aggregate total 整体总额 S= R7`a<.5  
aggregate value 总值;合计价值 +;$oJJ  
aggregated basis 合计基准 ](tx<3h  
aggregated net chargeable income 合计应课税入息实额 {2/LRPT  
aggregation 合并计算;合计;总和 v(*C%.M)  
aggregation of incomes of husband and wife 夫妇入息合并计算 Tus}\0/i>  
aggregation of property 财产的总和 |b-9b&  
agio 差价;贴水 `p;eIt  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 M;cO0UIwO  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0&qr  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 GoA4f3  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 3G.5724,  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 :tIC~GG]_)  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment IDkWGh  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 *n]7  
agreement for a settlement 授产协议 \k;`}3 uO  
agreement for assignment 转让协议 ~$' \L  
agreement for sale 售卖协议;买卖协议 Fc~'TBf,,`  
agreement for sale and purchase 买卖协议 `U+l?S^$  
agreement for the payment of interest 支付利息协议 }kw/W#)J  
agreement for the repayment of money 还款协议 f|^dD`  
agreement of reinsurance 再保险协议 5MFxo63  
Agricultural Bank of China 中国农业银行 ,jXM3?>B  
air passenger departure tax 飞机乘客离境税 xe7O/',pa=  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 I1[g&9,  
airport tax 机场税 A7(hw~+@  
alcohol duty 酒精税 u` oq(?|  
alienation 让与;让渡;转让 +!QJTn"3  
alimony 生活费;赡养费 ?)bS['^1)  
All Ordinaries Index [AOI] 所有普通股指数 |mdi]TL  
all risks 全险;综合险 <%xS{!'}  
All Sales Record for Stock Market 《股票市场成交报告》 kb[P\cRa  
Allied Capital Resources Limited 新联财务有限公司 [: xiZ  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 ~m|Mg9-  
allocation letter 拨款信件 KIR'$ 6pn~  
allocation of fund 分配款项;预留款项 f;/QJ  
allocation of profit 利润分配;溢利分配 [V4{c@  
allocation warrant 拨款令 /Q,{?';~  
allotment 分配;配股 }2K$^u R  
allotment notice 股份配售通知;配股通知 kYzC#.|1  
allotment of shares 股份分配 66^ycZCH  
allowable 可获宽免;免税的 &1+X\c+t b  
allowable business loss 可扣除的营业亏损 TKk-;Y=N  
allowable expenses 可扣税的支出 qwIa?!8 o  
allowance 免税额;津贴;备抵;准备金 4iW'kuK  
allowance for debts 债项的免税额 wApMzZ(X2y  
allowance for depreciation by wear and tear 耗损折旧免税额 *Zm^ ~Vo  
allowance for funeral expenses 殡殓费的免税额 )tCX y4  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ,J`'Y+7W  
allowance for repairs and outgoings 修葺及支出方面的免税额 nW;g28  
allowance to debtor 给债务人的津贴 aM7uBx\8 5  
alteration of capital 资本更改 .{;Y'Zc14S  
alternate trustee 候补受托人 RI68%ZoL  
amalgamation 合并 sXd8rj:o  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 gN)c  
ambit of charges 征税范围;收费范围  ;raN  
amended valuation 经修订的估值 e/->_T(I  
American Commodities Exchange 美国商品交易所 -P&6L\V  
American Express Bank Limited 美国运通银行 Lm@vXgMD  
American Stock Exchange 美国证券交易所 9f\/\L  
amortization 摊销 W8lx~:v  
amount due from banks 存放银行同业的款项 7' S@3   
amount due from banks abroad 存放海外银行同业的款项 =)hVn  
amount due from holding companies 控股公司欠款 p7:{^  
amount due from local banks 存放本港银行同业的款项 O?<&+(uMTT  
amount due to banks 银行同业的存款 _EF&A-kX|u  
amount due to banks abroad 海外银行同业的存款 Oy 2+b1{  
amount due to holding companies 控股公司存款 w.& 1%X(k  
amount due to local banks 本港银行同业的存款 '#(v=|J  
amount due to outport banks 外埠银行同业的存款 4t)%<4  
amount for note issue 发行纸币的款额 %pXAeeSY`;  
amount of bond 担保契据的款额 }(egMx;"3J  
amount of consideration 代价款额 {O|'U'  
amount of contribution 供款数额 {EdH$l>94  
amount of indebtedness 负债款额 $T :un.TM  
amount of principal of the loan 贷款本金额 g;ZxvR)ZJk  
amount of rates chargeable 应征差饷数额 |+`c3*PV  
amount of share capital 股本额 ID.n1i3  
amount of sums assured 承保款额 .S(,o.  
amount of variation 变动幅度 }du XC[6  
amount of vote 拨款数额 :VF<9@t  
amount payable 应付款额 >DPB!XA3  
amount receivable 应收款额 fX jG5Tv  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 w '3#&k+  
analysis 分析 gKOOHUCb  
ancillary risk 附属风险 9b?SHzAa  
annual account 周年帐目;周年帐目报表;年度决算;年结 nenU)*o  
annual accounting date 年结日期 ~EK'&Y"1  
annual allowance 每年免税额;年积金;年度津贴;年津 lo'W1p  
annual balance 年度余额 q5>v'ZSo  
annual disposable income 每年可动用收入 = waA`Id  
annual estimates 周年预算 ~tOAT;g}q  
annual fee 年费 Q[+ac*F=Y  
annual general meeting 周年大会 >Z1q j>  
annual growth rate 年增率;每年增长率 &qS[%K )  
annual long-term supplement 长期个案每年补助金 w`l{LHrR  
annual pensionable emolument 可供计算退休金的年薪 y>*xVK{D  
annual report 年报 S$2b>#@UJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 K(XN-D/c  
annual return 周年报表;周年申报表;每年报税表格 8u!"#S#>a  
Annual Return Rules 《周年报表规则》 *m2=/Sh  
annual review of consumer prices 每年消费物价回顾 *Z_C4Tj  
annual roll-forward basis 逐年延展方式 "bDs2E+W  
annual salary 年薪 XJ2^MF2BU  
annual statement 年度报表;年度决算表 kh%{C] ".1  
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 jYiv'6z  
annuitant 年金受益人 >J u]2++lx  
annuity 年金 Z'H5,)j0R  
annuity contract 年金合约 &i!vd/*WlD  
annuity on human life 人寿年金 g#]wLm#  
antecedent debt 先前的债项 P,sjo u^  
ante-dated cheque 倒填日期支票 (|wz7 AY2  
anticipated expenditure 预期开支 S~]mWxgZ  
anticipated net profit 预期纯利 WW~+?g5  
anticipated revenue 预期收入 G|\^{ 5   
anti-inflation measure 反通货膨胀措施 =V"(AuCVE  
anti-inflationary stance 反通货膨胀立场 t'm;:J1  
apparent deficit 表面赤字 Gn;@{x6  
apparent financial solvency 表面偿债能力 &CwFdx:Ff  
apparent partner 表面合伙人  jq08=  
application for personal assessment 个人入息课税申请书 mqq;H}  
application of fund 资金应用 Qv-@Zt!8  
application to release as liquidator and to destruct the books of accounts and documents )G7=G+e;  
申请免除清盘人职务及毁灭帐簿与文件 :W@#) 1=  
appointed actuary 委任精算师 ." $  
appointed auditor 委任核数师;委任审计师 jF[ 1za  
appointed trustee 委任的受托人 U\rh[0  
appointer 委任人 d6i6hcQE  
apportioned pro rata 按比例分摊 cWajrLw  
apportionment 分配;分摊 1,5E `J  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 4Z|vnj)Z  
apportionment formula 分摊方程式 ~SSU`  
apportionment of estate duty 遗产税的分摊 JF/,K"J  
appraisal 估价;评估 M@W[Bz  
appreciable growth 可观增长 l|5fE1K9U  
appreciable impact 显着影响 xAggn  
appreciable increase 可观增长 @]bPVG?d  
appreciation 增值;升值 g:0#u;j^7  
appreciation against other currencies 相对其他货币升值 _j_x1.l  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 ' H7x L  
appreciation tax 增值税 !;_H$r0  
appropriation 拨款;拨用;拨付 `yF`x8  
appropriation account 拨款帐目 !z{-?o/  
Appropriation Bill 拨款法案 wb Iq&>p  
appropriation-in-aid system 补助拨款办法 kF>o.uSV  
approved assets 核准资产 {)AMwq  
approved basket stock 认可一篮子证券 >hH0Q5aL  
approved budget 核准预算 ,ZS6jZ  
approved charitable donation 认可慈善捐款 !a$ D4(`v  
approved charitable institution 认可慈善机构 2Hum!p:1  
approved currency 核准货币;认可货币 $4MrP$4TI  
approved estimates 核准预算 ~zHg[X*  
approved estimates of expenditure 核准开支预算 >c-fI$]  
approved overseas insurer 核准海外保险人 @xc',I  
approved overseas trust company 核准海外信托公司 :R.&`4=X  
approved pooled investment fund 核准汇集投资基金 (RtueEb.~E  
approved provident fund scheme 认可公积金计划 {647|j;e  
approved provision 核准拨款 &F}"Z(B<wK  
approved redeemable share 核准可赎回股份 ^uJU}v:  
approved regional stock 认可地区性证券 k=GG>]<i  
approved retirement scheme 认可退休金计划 N N|u_  
approved subordinated loan 核准附属贷款 yPw'] "  
arbitrage 套戥;套汇;套利 Tlj:%yK2  
arbitrageur 套戥者;套汇者 ^*~;k|;&  
arbitrary amount 临时款项 n4lutnF  
arrangement 措施;安排;协定 exdx\@72  
arrears 欠款 nADX0KI  
arrears of pay 欠付薪酬 !`bio cA  
arrears of revenue 逾期未收税款;逾期未收的帐项 ,7XtH>2s  
articles of association 组织章程;组织细则;组织章程细则 SR*wvQnOx  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ?|e'Gbb_  
ascertainment of profit 确定利润 (Z5##dS3  
"Asia Clear" “亚洲结算系统” |y<),j6  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 5d@t7[]  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 8.bKb<y  
Asian Development Fund [ADF] 亚洲发展基金 LI)!4(WH  
Asian dollar bond 亚洲美元债券 , *qCf@$I  
Asian dollar market 亚洲美元市场 =uDgzdDyE  
Asian dollar rate 亚洲美元利率 <}6{{&mT4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 1c+]gIe  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 _lW+>xQ  
asked price 沽盘;喊价;索价;卖方报价 !EQ@#qW/  
assessable income 应评税入息 3sCFHn#c  
assessable loss 应评税亏损 4em;+ >D6  
assessable profit 应评税利润 fJZp?e"  
assessable value 应评税值 S(aZ4{a@  
assessed profit 估定利润 t:LcNlN|  
assessed value 经评估价值 VOsqJJ3  
assessment 评税;评定;估价;评税单 p$7#}s  
assessment number 评税编号;估价编号 D|qk_2R%  
assessment of additional tax 补加税评税 Z`3ufXPNlO  
assessment of performance 业绩评估;实绩评价 1{_A:<VBl  
Assessor 评税主任 \Ep0J $ #o  
asset price bubbles 资产价格泡沫 #}^-C&~  
asset-backed securities 具资产保证的证券 V 0nn4dVO  
assets accretion 资产增值 2FD=lR?6  
assets and liabilities 资产与负债 4lKVY<  
assets betterment statement 资产递增表;资产改进表 vILy>QS)  
assets lending 实物放款;有抵押贷款 x_|F|9  
assets of the company passing on the death 死者去世时转移的公司资产 ":3 VJ(eY  
assets pledged as security for liabilities 用作负债抵押的资产 N)% ;jh:T  
assets portfolio 资产投资组合 yk2!8  
assets price 资产价格 97!>%d[0  
assets quality 资产质素 z'p:gv]  
assets realization 资产变现 Da$r`  
assets refinancing arrangement 资产再集资安排  g/UaYCjM  
assets securitization 资产证券化 Y,8KPg@W  
assets situated outside Hong Kong 在香港以外地方的资产 >ds%].$-\  
assets stripping 削减资产;拆卖资产 0tk#Gs[  
assets value 资产值 clI*7j.4E#  
assignee 承让人 g fU-"VpHE  
assignment 转让;转让书;转让契 pS4&w8s  
assignment of interest 权益转让 j<%])  
assignment of letters patent and trade mark 专利证书及商标转让 2fIRlrA$  
assignment of property 物业转让;物业转让书 HmK*bZ  
assignment right 转让权 %=j3jj[  
assignor 转让人 C}IbxKl  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 n3MWs);5  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 ZWV|# c<G  
associate member 附属会员 mYB`)M*Y  
associated body corporate 相联法人团体 :"0J=>PH:  
associated company 相联公司;联属公司 b{DiM098  
associated corporation 相联法团 PC c|}*b  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] =G~~?>=@2  
公认会计师公会〔英国〕 !A8^Xmz"  
Association of Futures Exchange Brokers 香港期货经纪协会 -G &_^"=R  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 =\)IaZ  
association of underwriters 承保人组织 /W#O +  
assumption of control 接管 3>z[PPw  
assurance 担保;保险;转易;转易书 ;evCW$G=  
assurance of interest 权益的转易 0e["]Tlnm  
at 19XX price 按一九XX年价格计算 l6[lJ0Y  
at a discount 按赔价计算;按贴水价格计算;打折扣 ! 0/z>#b  
at a premium 按溢价计算;按升水价格计算 !~<siy  
at call 通知付款;按通知 IGX:H)&*  
at constant market price 按固定市价计算 ,(G%e  
at constant price 按固定价格计算 8|twV35  
at cost 按成本计算 NkxCs  
at current market price 按当时市价计算;按现时市价计算 tNs~M4TVVH  
at current price 按当时价格计算;按现时价格计算 Ja]o GT=e  
at factor cost 按要素成本计算;按生产要素成本计算 ?(KvQK|d4  
at money-of-the-day price 按付款当日价格计算 R4%P:qM  
at or better 按指定或较佳价位〔买卖指令〕 9+YD!y  
at par 按面值计算;平价 5H,G-  
at sight 见票即付 M ixwK,  
at the close 按收市盘 r^$~>!kZ|  
at the opening 按开市盘 dEM ?~?  
attestation 见证;见证条款 o?Sla_D   
at-the-money option 平价期权 ;@ WV-bLe  
attorney 受权人;受托代表人 WKA'=,`v  
attornment 新拥有人承认书  H'RL62!  
attributable profit 可归属利润 6*GjP ;S =  
attributable share value 可归属股份价值 Mu_i$j$vvP  
Auckland Stock Exchange 奥克兰证券交易所 t qOi x/  
auction 拍卖 LU!1s@  
auctioneer 拍卖商 -'rj&x{Q)U  
audit 审计;核数 ")s!L"x  
Audit Commission 审计署 Y ?]G}5  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] F>|9 52  
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〕 {F*N=pSq  
audit review 帐目审查 ;Hm'6TR!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 rqCa 2  
audited account 审计帐目;经审计的帐目 wCZO9sU:6=  
audited annual account 经审计的周年帐目 QL"gWr`R  
audited balance sheet 经审计的资产负债表 D_|B2gdZY  
auditor 核数师;核数主任;审计师 hQJWKAf,/  
auditor's certificate 核数师证明书;审计师证明书 a! Yb1[  
auditor's report 核数师报告;审计师报告 YTY%#"  
Aussie bond 澳元债券 4YbC(f  
austerity budget 紧缩预算  e/e0d<(1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 dhRJg"vrQ  
Australia All Ordinaries Index 澳洲所有普通股票指数 {j(4m  
Australian Dollar [AUD] 澳元 X7aXxPCq1  
Australian Options Market 澳大利亚期权市场 6(56,i<#/  
Australian Securities Commission 澳洲证券事务监察委员会 & %}/AoU  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 %/0gWG  
Australian Stock Exchange 澳大利亚证券交易所 2]jPv0u  
Austrian Schilling [ATS] 奥地利先令 >L2*CV3p  
authentication 认证;鉴证 <D/al9  
authority to purchase 委托购买证;委购书 j~ym<-[{a  
authorization 认可;核准;授权;授权书 CKARg8o  
authorization by direction 指示授权 SqB/4P   
authorization by instruction 指令授权 {ctwo X[;  
authorization by warrant 令状授权 .+#Lx;})  
authorization of unit trust 单位信托的认可 F1|zXg)  
authorized agent 指定代理人 {K aN,td9  
authorized capital 法定资本 d O A%F$Mk  
authorized clerk 出市员 =xEk7'W6k  
authorized dealer 认可交易商 cV$lobqO  
authorized financial institution 认可财务机构 L@|#Bbmx  
authorized fund 认可基金 y{rn-?`{  
authorized fund house 获授权的基金公司;认可基金公司 C@dGWAG  
authorized institution 认可机构 @vH2Vydu  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 5ouQQ)vA  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 qR,.W/eS8  
authorized insurer 获授权保险人;获认可承保人 *M!kA65'  
authorized investment 特准投资项目 `ENP=kL(+  
authorized person 获授权人 ./maY1>T  
authorized representative 获授权代表 lC9S\s  
authorized share capital 法定股本 I{n;4?  
automated quotation system 自动报价系统 jW5iqU"{*  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] +BB0wY  
自动交易系统〔香港期货交易所有限公司〕 eYP=T+  
automatic adjustment mechanism 自动调整机制 y/4ny,s"  
automatic adjustment system 自动调整系统 QJ<[Zx  
Automatic Clearing House 自动票据交换所 n!.2aq  
automatic exchange rates accumulation system 自动化汇率累集系统 t!l%/$-  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 :4;S"p  
automatic teller machine [ATM] 自动柜员机 <%!J?  
autopay 自动转帐 .:0M+Jr"  
available assets 可用资产 F/<qE!(  
available fiscal reserve 现存财政储备 me./o(!?  
available profit 可用利润 2,AaP*,  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 D3?N<9g  
average 平均;平均数;海损 Qyj(L[KJ  
average basic salary 平均基本薪金 .w'vD/q;  
average consumer expenditure 平均消费开支;一般消费开支 R`He^  
average cost 平均成本 _@prmSc  
average cost of land production 增辟土地平均成本 /_OOPt=G  
average daily turnover 平均每日成交额 Zd<[=%d  
average daily wage rate 平均每日工资率 ('WY5Yps  
average expenditure pattern 平均开支模式 D9^7m j?e  
average growth rate 平均增长率 Z\!rH "8  
average net fixed assets 固定资产平均净值 *( *z|2  
average of relatives 相对价格平均数 7Dl%UG]  
average price 平均价格 N$'>XtO  
average propensity to consume 平均消费倾向;一般消费倾向 b[g.}'^yht  
average propensity to save 平均储蓄倾向;一般储蓄倾向 {,f[r*{Y  
average rate 平均率 P3$,ca'  
average revenue 平均收入;平均收益 G ]lvHD  
average stock 平均库存;平均存货 : ej_D}  
average yearly rent 平均年租 AP@<r  
avoidance of double taxation 避免双重课税 5^F]tRz-  
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 n!?r }n8  
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