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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: h#;fBQ]   
A share A股;甲类股份 O_(J',++  
abatement of tax 减税;减扣免税额 #^xiv/ sV  
ABN AMRO Bank N.V. 荷兰银行 ~wh8)rm  
above-the-line expenditure 线上项目支出;经常预算支出 ~)sb\o  
above-the-line receipt 线上项目收入;经常预算收入 WoesE:NiR  
ABSA Asia Limited 南非联合亚洲有限公司 W53i5u(  
absolute change 绝对数值变更 0y2iS' t  
absolute expenditure 实际开支 |p.mA-81  
absolute guideline figure 绝对准则数字 YC*S;q  
absolute interest 绝对权益 q^O{LGN  
absolute order of discharge 绝对破产解除令 %+>I1G  
absolute profit margin 绝对利润幅度 9~Q.[ A  
absolute value 实值;绝对值 k3^S^Bv\  
absolutely vested interest 绝对既得权益 7QQ1oPV  
absorbed cost 已吸收成本;已分摊成本 ~`8`kk8  
absorption 吸收;分摊;合并 ,i,f1XJ|  
absorption rate 吸收率;摊配率;分摊率 CZ|Y o  
ACB Finance Limited 亚洲商业财务有限公司 &eK8v]|"W  
acceptable form of reciprocity 合理的互惠条件 jO!!. w  
acceptable rate 适当利率;适当汇率 YNk?1#k?i  
acceptance agreement 承兑协议 ,f} s!>j  
acceptance for honour 参加承兑 L{<E'#@F  
acceptor 承兑人;接受人;受票人 "1h|1'S50?  
acceptor for honour 参加承兑人 |]\qI  
accident insurance 意外保险 0#XZ_(@%  
Accident Insurance Association of Hong Kong 香港意外保险公会 n8R{LjJ2@  
accident insurance scheme 意外保险计划 ?}B_'NZ%  
accident year basis 意外年度基准 4+ yd/^S  
accommodation 通融;贷款 CO 5?UgA  
accommodation bill 通融票据;空头票据 'DRyOJnr  
accommodation party 汇票代发人 jc)D*Cf  
account balance 帐户余额;帐户结余 pA1Tod  
account book 帐簿 *8X: fq  
account collected in advance 预收款项 :N%]<Mq  
account current book 往来帐簿 ]#+fQR$!  
account of after-acquired property 事后取得的财产报告 3 T& m  
account of defaulter 拖欠帐目 0o(/%31]  
account payable 应付帐款 'rq [P",  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 oy/#,R_n%  
account receivable 应收帐款 a"#5JcR3  
account receivable report 应收帐款报表 j.AAY?L  
account statement 结单;帐单;会计财务报表 %J2u+K  
account title 帐户名称;会计科目 YX@[z 5*  
accountant's report 会计师报告  mEhVc!  
Accountant's Report Rules 会计师报告规则 xjv?Z"X  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Q 4_j`q  
Accounting Arrangements 《会计安排》 g%[lUxL  
accounting basis 会计基础 E]_sl/`{od  
accounting by Official Receiver 破产管理署署长呈交的帐目 -zG/@.  
Accounting Circular 《会计通告》 "mHSbG  
accounting class 会计类别 pkBmAJb@  
accounting date 记帐日期;会计结算日期 /1o~x~g(b  
accounting for money 款项核算 L[##w?Xf.  
Accounting Officer 会计主任 M^k~w{   
accounting period 会计报告期;会计期 NWb,$/7T  
accounting policy 会计政策;会计方针 8 :Z3Q  
accounting practice 会计惯例 1_XdL?h#o  
accounting principle 会计准则 $I>.w4G}  
accounting record 会计记录 Sf lHSMFw  
accounting report 会计报告 b_cD >A  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 0u -'{6  
Accounting Society of China 中国会计学会 Jr 9\j3J{  
accounting statement 会计报表 6S<J'9sE  
accounting system 会计制度;会计系统 +<8r?d2  
accounting transaction 会计事项;帐务交易 gbQrSJs!Zh  
accounting treatment 会计处理 ix*n<lCoC  
accounting year 会计年度 dM#\h*:=  
accretion 增值;添加 o!\Vk~Vi&  
accrual 应计项目;应累算数目 ~ hYG%  
accrual basis 应计制;权责发生制 0j_`7<,:  
accrual basis accounting 应计制会计;权责发生制会计 a|lcOU  
accrue 应累算;应计 N[ E t  
accrued benefit 应累算利益 om;jXf}A  
accrued charges 应计费用 dJ:EXVU  
accrued cumulative preference share dividend 应累算的累积优先股股息 9M<qk si  
accrued expenses 应累算费用 umSbxEZU@  
accrued interest payable 应付利息;应计未付利息 W@#)8];>  
accrued interest receivable 应收利息;应计未收利息 krI<'m;a  
accrued right 累算权益  ~/ iE  
accruing profit 应累算的利润 *,@dt+H!y  
accumulated fiscal reserve 累积财政储备 ] 6M- s  
accumulated profit 累积利润;滚存溢利 kCLz@9>FQ  
accumulated reserve 累积储备 fZT=q^26  
accumulation of surplus income 累积收益盈余 ^Shz[=fd  
acquired assets 既得资产 w+*Jl}&\  
acquisition 收购;购置;取得 nOp\43no  
acquisition cost 购置成本 fh}\#WE"  
acquisition expenses 购置费用 V= !!;KR0  
acquisition of 100% interest 收购全部股权 EcBSi995dj  
acquisition of control 取得控制权 `NyvJt^<  
acquisition of fixed assets 购置固定资产 _ z{:Q  
acquisition of shell “买壳” +hV7o!WxC  
acquisition price 收购价 b":cj:mxL  
act of God 天灾 YM/GSSq  
acting partner 执事合伙人 gKn"e|A  
active market 买卖活跃的市场;交投畅旺的市场;旺市 9.D'!  
active partner 积极参与的合伙人 YYZE-{ %  
active trading 交投活跃 qL UbRp  
actual circulation 实际流通 =<n+AqJ%  
actual cost 实际成本 *siS4RX2  
actual expenditure 实际开支;实际支出 |*i0h`a  
actual income 实际入息;实际收入;实际收益 7`|$uIM`  
actual market 现货市场 $Rd74;edn  
actual price 现货价;实际价格 f9X*bEl9;`  
actual profit 实际利润 yA \C3r'  
actual quotation 实盘;实际价位;实际报价 a 0Hzf  
actual year basis 按实际年度计算 IF$f^$  
actuals 实货 u])N^AY"sj  
actuarial investigation 精算调查 kd9hz-*  
actuarial principle 精算原则 d7N}-nsB  
actuarial report 精算师报告 YeptYW@xfw  
Actuarial Society of Hong Kong 香港精算学会 _;L9&>!p6  
actuarial valuation 精算师估值 i|)<#Ywl  
actuary 精算师 1^b-J0  
ad referendum agreement 暂定协议;有待覆核的协定 _Cj u C`7  
ad valorem duty 从价税;按值征税 AQQeLdTq  
ad valorem duty system 从价税制 4}gqtw:  
ad valorem fee 从价费 q.g<gu]  
ad valorem tariff 从价关税 L6J=m#Ld  
additional allowance 额外免税额 s+h`,gg9  
additional amount for unexpired risk 未过期风险的额外款额 BC 9rsb  
additional assessable profit 补加应评税利润 XGbtmmQG  
additional assessment 补加评税 _U|s!60'  
additional commitment 额外承担 |Q?IV5%$  
additional commitment vote 额外承担拨款 w8%<O^wN,  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 1|q$Wn:*  
additional dependent parent allowance 供养父母额外免税额 -c~nmPEG6  
additional provision 额外拨款 uIiE,.Uu}  
additional stamp duty 附加印花税 v<HhB.t.  
additional tax 补加税罚款;补加税款 {^1D|y  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 \%K< S  
adjudged bankrupt 被裁定破产 #\GWYWkR  
adjudicated bankrupt 裁定破产人 a=.A/;|0*  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 0 x4p!5  
adjudication of bankruptcy 裁定破产;宣告破产 $*\[I{Zau}  
adjudication of insolvency 裁定无力偿还债务 jyb/aov  
adjusted actual 经调整的实数;调整后的实数 )F8G q,  
adjusted current assets 经调整的流动资产;调整后的流动资产 r**u=q %p  
adjusted figure 经调整的数字;调整后的数额 4S`2")V  
adjusted liabilities 经调整的负债;调整后的负债 vxzh|uF  
adjusted loss 经调整的亏损;调整后的亏损 TG=) KS  
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 `lRZQ:27X  
adjusted profit 经调整的利润;调整后的利润 F%UyFUz  
adjusted surplus 经调整的盈余额;调整后的盈余额 N~=p+Ow[H  
adjusted value 经调整的价值;调整后的价值 ts<5%{M(  
adjustment 调整;修订;理算〔保险〕 CC;T[b&  
adjustment centre 调剂中心 n? e&I>1W  
adjustment lag 调整过程的时间差距;调整时差 t$m268m~  
adjustment mechanism 调整机制 y9cW&rDH  
adjustment of loss 亏损调整 hl(M0cxEWP  
adjustment process 调整过程;调整程序 ' jf$3  
adjustment range 调整幅度 "W?<BpV~@!  
administered exchange rate 受管制汇率 +ng8!k  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 {r?O>KDQf(  
administration expenses 行政费用 jSsbLa@  
administration fee 手续费;行政费 :,h47'0A  
administration in bankruptcy 破产管理 PmZ-H>  
administration order 遗产管理令 K.Nun)<  
administrator 管理人;遗产管理人 7hlgm7 ^  
administrator of the estate 遗产管理人 n{s `XyH  
admission of debt 债项承认书 .J6Oiv.E  
admission of proof 接纳债权证明 qL/4mM0  
advance 放贷款项;垫付款项;预支款项;预付款项 dq+VW}[EO  
advance account 暂支帐目;预付款帐户 Z@nWx]iz  
advance compensation 预付补偿金 ODyK/Q3  
advance from shareholder 股东垫款 k1e0kxn  
advance pending reimbursement 预支以待日后付还 "94e-Nx  
advanced economy 先进经济体系 UA>UW!I  
advancement 预付;预付财产 Mj&q"G  
advances warrant 垫款令 j7IX"O%f\  
advancing 贷出 (C dx7v2Nh  
adverse balance 逆差 {*RyT.J  
adverse exchange 逆汇 .]SE>3  
advertisement addressed to shareholders 在报章刊登的致股东通告 -aK_  
advice for collection 托收通知书 JL5 )  
advice of drawing 提款通知书;汇票通知书 C_mPw  
advice of payment 付款通知 W3Oj6R  
Advisory Committee [Securities and Futures Commission] 9lbe[w @  
谘询委员会〔证券及期货事务监察委员会〕 gXBC= ?jl  
Advisory Committee on Diversification 经济多元化谘询委员会 Q x}\[  
affidavit 誓章;遗产申报誓章 >k)}R|tJ  
affidavit of no receipt 述明无收款的誓章 g <S&sYF5  
affiliate 联号;联营公司;附属公司 L  #c*)  
affiliated company 附属公司;联号;联营公司 1S/KT4  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 h; ?=:(  
affordability 负担能力 rtd&WkU rD  
African Development Bank [AfDB] 非洲开发银行 d:cs8f4>  
after-acquired property 事后取得的财产 00X~/'!  
after-hours dealing 市后交易 Wnm?a!j5  
after-tax profit 税后盈利;税后利润;税后溢利 a NhI<.v  
agency agreement 代理协议 owM3Gz%?UA  
agency expenses 代理机构的开支 biLx-F c  
agency fee 代理费 }SpjB  
Agency Law 《代理法》 -LI^(_  
agent 代理人;承销人 4iMo&E<  
agent of company 公司代理人 \Ld/'Z;w  
agent's fee 代理人费;经纪费 CT(VV6I\  
aggregate 总计;总数;总体数字 s ~c_9,JK  
aggregate amount 总款额;总额 FRqJ#yd]  
aggregate assets and liabilities 总体资产与负债 do@`(f3 g  
aggregate at constant price 按固定价格计算的总体数字 7VQ|3`!<  
aggregate demand 总需求 o?%1^6&HE  
aggregate gross position 总持仓量 US3rkkgDO  
aggregate limit 总限额 lM oi5q  
aggregate of salaries tax 合计薪俸税 `/$yCXy  
aggregate performance 总体表现;总体业绩 :)hS-*P  
aggregate supply 总体供应 +0) s {?  
aggregate surplus 总盈余 8@ y@}  
aggregate total 整体总额 O75^(keW  
aggregate value 总值;合计价值 @AET.qGC  
aggregated basis 合计基准 y;aZMT.YI  
aggregated net chargeable income 合计应课税入息实额 ,kS3Ioj  
aggregation 合并计算;合计;总和 sx7;G^93  
aggregation of incomes of husband and wife 夫妇入息合并计算 [*^` rQ  
aggregation of property 财产的总和 "O@L IR7  
agio 差价;贴水 /o%J / |  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 rV;X1x}l  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment r1dP9MT\8  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 pD;'uEFBQ  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ,tqMMBwC~_  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 3Run.Gv\  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment V/xGk9L~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 8ExEhBX8  
agreement for a settlement 授产协议 )%H@.;cD_r  
agreement for assignment 转让协议 k<xPg5  
agreement for sale 售卖协议;买卖协议 [HNWM/ff7+  
agreement for sale and purchase 买卖协议 Xo^P=uf%  
agreement for the payment of interest 支付利息协议 %N``EnF2  
agreement for the repayment of money 还款协议 9HJrMX  
agreement of reinsurance 再保险协议 K`}8fU   
Agricultural Bank of China 中国农业银行 36MqEUjyB  
air passenger departure tax 飞机乘客离境税 4L<h% 'Zn  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 za$v I?ux  
airport tax 机场税 _ zM/>Qa  
alcohol duty 酒精税 {-?^j{O0.  
alienation 让与;让渡;转让 Nmu;+{19M  
alimony 生活费;赡养费 .&Tcds  
All Ordinaries Index [AOI] 所有普通股指数 N<XS-XB,  
all risks 全险;综合险 v',%   
All Sales Record for Stock Market 《股票市场成交报告》 /*Xr^X6  
Allied Capital Resources Limited 新联财务有限公司 E d6k7  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 e\o>(is  
allocation letter 拨款信件 }_,1i3Rip  
allocation of fund 分配款项;预留款项 W%$sA}O  
allocation of profit 利润分配;溢利分配 %#7NCdk;S  
allocation warrant 拨款令 i b$2qy  
allotment 分配;配股 |KH981  
allotment notice 股份配售通知;配股通知 }C6RgE.6<  
allotment of shares 股份分配 abAX)R'  
allowable 可获宽免;免税的 NmbA~i  
allowable business loss 可扣除的营业亏损 [3KP@'52k  
allowable expenses 可扣税的支出 +q*Cw>t /  
allowance 免税额;津贴;备抵;准备金 *i`t4N A  
allowance for debts 债项的免税额 z\F#td{r  
allowance for depreciation by wear and tear 耗损折旧免税额 $F#eD 0|  
allowance for funeral expenses 殡殓费的免税额 Lo{g0~?x*  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ORdS|y;:  
allowance for repairs and outgoings 修葺及支出方面的免税额 26K sP .-  
allowance to debtor 给债务人的津贴 |mS-<e8LY4  
alteration of capital 资本更改 gt>k]0  
alternate trustee 候补受托人 WR<,[*Mv^  
amalgamation 合并 Ow3t2G  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 }M0GPpv  
ambit of charges 征税范围;收费范围 g]mR;T3  
amended valuation 经修订的估值 rYn)E=FG/  
American Commodities Exchange 美国商品交易所 *ydh.R<hb  
American Express Bank Limited 美国运通银行 C)z?-f  
American Stock Exchange 美国证券交易所 J^y}3ON  
amortization 摊销 -u nK;  
amount due from banks 存放银行同业的款项 zn3]vU!  
amount due from banks abroad 存放海外银行同业的款项 nD5+&M0  
amount due from holding companies 控股公司欠款 8aMmz!S  
amount due from local banks 存放本港银行同业的款项 cxig<W  
amount due to banks 银行同业的存款 EjF2mkA*  
amount due to banks abroad 海外银行同业的存款 @ =XJ<  
amount due to holding companies 控股公司存款 E&_q"jJRi  
amount due to local banks 本港银行同业的存款 ?cvV~&$gc  
amount due to outport banks 外埠银行同业的存款 mzGMYi*  
amount for note issue 发行纸币的款额 0nu&JQ  
amount of bond 担保契据的款额 b;2[E/JKB  
amount of consideration 代价款额 Hl*V i3bQU  
amount of contribution 供款数额 -(Fhj Ir  
amount of indebtedness 负债款额 n@PXC8}  
amount of principal of the loan 贷款本金额 `P4 3O gA  
amount of rates chargeable 应征差饷数额 />0 Bm`A  
amount of share capital 股本额 {yCE>F\  
amount of sums assured 承保款额 "?n;dXYSi  
amount of variation 变动幅度 +YFAZv7`  
amount of vote 拨款数额 }fqy vI  
amount payable 应付款额 Vm8rQFCp74  
amount receivable 应收款额 \b6vu^;p  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 W>'KE:!sp  
analysis 分析 \; FE@  
ancillary risk 附属风险 hf1h*x^J  
annual account 周年帐目;周年帐目报表;年度决算;年结 esk~\!d  
annual accounting date 年结日期 yBYZ?gc  
annual allowance 每年免税额;年积金;年度津贴;年津 Sa 8T'%W  
annual balance 年度余额 t wr-+rm2  
annual disposable income 每年可动用收入 6$5?%ZLJ  
annual estimates 周年预算 xWuvT,^  
annual fee 年费 p\G1O*Z  
annual general meeting 周年大会 WMXxP gik  
annual growth rate 年增率;每年增长率 h~r&7G@[}  
annual long-term supplement 长期个案每年补助金 j FH wu*  
annual pensionable emolument 可供计算退休金的年薪 x T{s%wE  
annual report 年报 z0-[ RGg  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !;U;5e=0  
annual return 周年报表;周年申报表;每年报税表格 87p tab@  
Annual Return Rules 《周年报表规则》 )TtYm3,  
annual review of consumer prices 每年消费物价回顾   B'QcD  
annual roll-forward basis 逐年延展方式 PZYVLUw `  
annual salary 年薪 i$jzn ga  
annual statement 年度报表;年度决算表 'S'Z-7h>0  
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 x4Wu`-4^  
annuitant 年金受益人 wN2D{Jj  
annuity 年金 zS/1v+  
annuity contract 年金合约 VC.zmCglo^  
annuity on human life 人寿年金 XbYST%| .  
antecedent debt 先前的债项 Q*W$!ZUT  
ante-dated cheque 倒填日期支票 mFx \[S  
anticipated expenditure 预期开支 R\Of ,  
anticipated net profit 预期纯利 r-'CB  
anticipated revenue 预期收入 Xwz'h;Ks_  
anti-inflation measure 反通货膨胀措施 /1z3Q_M  
anti-inflationary stance 反通货膨胀立场 r=cm(AHF  
apparent deficit 表面赤字 9?Q0O\&uP  
apparent financial solvency 表面偿债能力 E(miQ   
apparent partner 表面合伙人 #8CeTR23cw  
application for personal assessment 个人入息课税申请书 r=Od%  
application of fund 资金应用 i~i ?M)  
application to release as liquidator and to destruct the books of accounts and documents _(J4  
申请免除清盘人职务及毁灭帐簿与文件 n?S~(4%  
appointed actuary 委任精算师 &j!q9F  
appointed auditor 委任核数师;委任审计师 Gg# 1k TK  
appointed trustee 委任的受托人 J_}Rsp ED  
appointer 委任人 iVZ X  
apportioned pro rata 按比例分摊 o! Y61S(  
apportionment 分配;分摊 xWxgv;Ah  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 Rl[SqmnI)@  
apportionment formula 分摊方程式 kR]AW60OE  
apportionment of estate duty 遗产税的分摊 2=`}:&0l  
appraisal 估价;评估 t+IrQf,P[  
appreciable growth 可观增长 W@p27Tiq  
appreciable impact 显着影响 Dwbt^{N ^  
appreciable increase 可观增长 /kc @ELl  
appreciation 增值;升值 fb_q2p} G  
appreciation against other currencies 相对其他货币升值 #p7_\+&5s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 c-`izn]  
appreciation tax 增值税 |TQa=  
appropriation 拨款;拨用;拨付 Rwe!xY^d8  
appropriation account 拨款帐目 !vGJ 7  
Appropriation Bill 拨款法案 _M)J{ {?:  
appropriation-in-aid system 补助拨款办法 (3  ]!ZV  
approved assets 核准资产 ,c6c=di  
approved basket stock 认可一篮子证券 ;9)A+bD]  
approved budget 核准预算 j%ux,0Y  
approved charitable donation 认可慈善捐款 8<_dNt'91  
approved charitable institution 认可慈善机构 L5n/eg:Q  
approved currency 核准货币;认可货币 ( yv)zg9  
approved estimates 核准预算 Ji e=/:&  
approved estimates of expenditure 核准开支预算 *f k3IvAXu  
approved overseas insurer 核准海外保险人 uXm}THI  
approved overseas trust company 核准海外信托公司 q!whWA  
approved pooled investment fund 核准汇集投资基金 3dB{DuQ  
approved provident fund scheme 认可公积金计划 m* rw?nLZ  
approved provision 核准拨款 @M=\u-jJ.  
approved redeemable share 核准可赎回股份 wak`Jte=}m  
approved regional stock 认可地区性证券 q?=_{oH9  
approved retirement scheme 认可退休金计划  E-L>.tD  
approved subordinated loan 核准附属贷款 KF}_|~~T  
arbitrage 套戥;套汇;套利 ?, oE_H  
arbitrageur 套戥者;套汇者 Y=(%t:#_  
arbitrary amount 临时款项 (5efNugc  
arrangement 措施;安排;协定 # |^yWw^  
arrears 欠款 VdE$ig@  
arrears of pay 欠付薪酬 b.mWB`59  
arrears of revenue 逾期未收税款;逾期未收的帐项 dhmrh5Uf  
articles of association 组织章程;组织细则;组织章程细则 \(`,z}Ht _  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 +1>\o|RF  
ascertainment of profit 确定利润 3fq'<5 ^  
"Asia Clear" “亚洲结算系统” jU!ibs}R3  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 t6! B  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 GK[[e~#u  
Asian Development Fund [ADF] 亚洲发展基金 nna boD  
Asian dollar bond 亚洲美元债券 %Zi}sm1t  
Asian dollar market 亚洲美元市场 3&5AbIZ  
Asian dollar rate 亚洲美元利率 NUM+tg>KM  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ;s!GpO7+  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 #/o1D^  
asked price 沽盘;喊价;索价;卖方报价 G&@vTcF  
assessable income 应评税入息 U{ ZKxE  
assessable loss 应评税亏损 CQI\/oaO  
assessable profit 应评税利润 5Tiap8x+<  
assessable value 应评税值 l ^;=0UR_  
assessed profit 估定利润 3Ss)i7  
assessed value 经评估价值 )( W%Hmi  
assessment 评税;评定;估价;评税单 4$Ud4<  
assessment number 评税编号;估价编号 n$E'+kox  
assessment of additional tax 补加税评税 =:(<lKf,<F  
assessment of performance 业绩评估;实绩评价 mL3 Q  
Assessor 评税主任 *ez7Q   
asset price bubbles 资产价格泡沫 Qo])A6$IU  
asset-backed securities 具资产保证的证券 (tz fyZ M  
assets accretion 资产增值 .y2np  
assets and liabilities 资产与负债 31{) ~8  
assets betterment statement 资产递增表;资产改进表 G ;  
assets lending 实物放款;有抵押贷款 .7r$jmuFs  
assets of the company passing on the death 死者去世时转移的公司资产 F?hGt]o  
assets pledged as security for liabilities 用作负债抵押的资产 8rM1kOCf  
assets portfolio 资产投资组合 LT6VZ,S  
assets price 资产价格 Hg`2- Nl  
assets quality 资产质素 ?oulQR6:  
assets realization 资产变现 k*o>ZpjNH  
assets refinancing arrangement 资产再集资安排 {z*`* O@  
assets securitization 资产证券化 7!('+x(>  
assets situated outside Hong Kong 在香港以外地方的资产 jU_#-<'r  
assets stripping 削减资产;拆卖资产 &d i=alvv1  
assets value 资产值 QI{<q<  
assignee 承让人 R\:t 73  
assignment 转让;转让书;转让契 02mu%|"  
assignment of interest 权益转让 ;1L7+.A  
assignment of letters patent and trade mark 专利证书及商标转让 (qg~l@rf  
assignment of property 物业转让;物业转让书 f<l.%B  
assignment right 转让权 g33Y]\  
assignor 转让人 ^ Mw=!n[  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 T8\%+3e.  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 $Y<(~E$FX  
associate member 附属会员 ~Pi CA  
associated body corporate 相联法人团体 0uO<7IW9  
associated company 相联公司;联属公司 p^i]{"sjbU  
associated corporation 相联法团 <PTi>C8;r  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] .p /VRlLU  
公认会计师公会〔英国〕 hsHtLH+@  
Association of Futures Exchange Brokers 香港期货经纪协会 q($fl7}Y  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 g@IYD  
association of underwriters 承保人组织 VO+3@d:  
assumption of control 接管 l527>7 eT  
assurance 担保;保险;转易;转易书 i*ji   
assurance of interest 权益的转易 4{J'p19  
at 19XX price 按一九XX年价格计算 MD=VR(P?eq  
at a discount 按赔价计算;按贴水价格计算;打折扣 H\ONv=}7I  
at a premium 按溢价计算;按升水价格计算 eKek~U&  
at call 通知付款;按通知 V'XvwO@  
at constant market price 按固定市价计算 ts~$'^K[-  
at constant price 按固定价格计算 kU$M 8J.  
at cost 按成本计算 X^ZUm  
at current market price 按当时市价计算;按现时市价计算 NzuH&o][  
at current price 按当时价格计算;按现时价格计算 lp%i%*EQ*  
at factor cost 按要素成本计算;按生产要素成本计算 "f3KE=cUm  
at money-of-the-day price 按付款当日价格计算 M}W};~V2ng  
at or better 按指定或较佳价位〔买卖指令〕 N~@VZbS(6  
at par 按面值计算;平价 +yYSp8>  
at sight 见票即付 >"z&KZKI  
at the close 按收市盘 o= N_0.  
at the opening 按开市盘 y6 !Zt}m  
attestation 见证;见证条款 x8wal[6  
at-the-money option 平价期权 kFF)6z:2  
attorney 受权人;受托代表人 Hxzdxwz%$  
attornment 新拥有人承认书 lg!{?xM  
attributable profit 可归属利润 /]*#+;;%  
attributable share value 可归属股份价值 t?R=a-ZI  
Auckland Stock Exchange 奥克兰证券交易所 9XPQ1LSx  
auction 拍卖 p$A`qx<M_  
auctioneer 拍卖商 ; (;J  
audit 审计;核数 M`kR2NCi  
Audit Commission 审计署 Q&Ox\*sMK  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] (" +/ :  
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〕 I+^B] @"  
audit review 帐目审查 %aeQL;# V  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 n\Y|0\ B  
audited account 审计帐目;经审计的帐目 Q9 * N/2+  
audited annual account 经审计的周年帐目 1@Zjv>jy[  
audited balance sheet 经审计的资产负债表 wh<s#q`  
auditor 核数师;核数主任;审计师 h.W;Dmf6]  
auditor's certificate 核数师证明书;审计师证明书 );.q:"  
auditor's report 核数师报告;审计师报告 ;qF#!Kb5  
Aussie bond 澳元债券 (~>L \]!  
austerity budget 紧缩预算 jW-j+ WGSM  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 (SlrV8;  
Australia All Ordinaries Index 澳洲所有普通股票指数 GL_a`.=@  
Australian Dollar [AUD] 澳元 boR&'yX  
Australian Options Market 澳大利亚期权市场 tT;=l[7%  
Australian Securities Commission 澳洲证券事务监察委员会 6!}tmdzR  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 t $+46**  
Australian Stock Exchange 澳大利亚证券交易所 OgTE^W@  
Austrian Schilling [ATS] 奥地利先令 Ur]~>-Z  
authentication 认证;鉴证 ]d@@E_s]  
authority to purchase 委托购买证;委购书 ~4~-^ t  
authorization 认可;核准;授权;授权书 Sr`gQ#b@r}  
authorization by direction 指示授权 ;=.QT  
authorization by instruction 指令授权 _ .%\czO  
authorization by warrant 令状授权 M7(vI4V  
authorization of unit trust 单位信托的认可 U&mJ_f#M  
authorized agent 指定代理人 %q@eCN  
authorized capital 法定资本 Pe !eID8  
authorized clerk 出市员 Zbp ByRyN  
authorized dealer 认可交易商 !m#cneV  
authorized financial institution 认可财务机构 'sL>U$(  
authorized fund 认可基金 $z+iB;x  
authorized fund house 获授权的基金公司;认可基金公司 [z:bnS~yiD  
authorized institution 认可机构 $3! j1  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Aghcjy|j  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ul e]eRAG  
authorized insurer 获授权保险人;获认可承保人 F%Lniv/N  
authorized investment 特准投资项目 Ha\q}~_  
authorized person 获授权人 !j)H !|R  
authorized representative 获授权代表 lq$1CI  
authorized share capital 法定股本 gq6C6   
automated quotation system 自动报价系统 \"qXlTQ1_9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] In0kP"  
自动交易系统〔香港期货交易所有限公司〕 |*N.SS  
automatic adjustment mechanism 自动调整机制 pQxaT$  
automatic adjustment system 自动调整系统 .6[xX?i^T  
Automatic Clearing House 自动票据交换所 =>hq0F4[;  
automatic exchange rates accumulation system 自动化汇率累集系统 WG;1[o&  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ?'K}bmdt}.  
automatic teller machine [ATM] 自动柜员机 ^ZFbp@#U  
autopay 自动转帐 ~4wbIE_r N  
available assets 可用资产 ;C%D+"l1g  
available fiscal reserve 现存财政储备 ZbYwuyHk(3  
available profit 可用利润 @\_ tS H  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 qB_MDA  
average 平均;平均数;海损 <,l&),  
average basic salary 平均基本薪金 | %af}# FQ  
average consumer expenditure 平均消费开支;一般消费开支 q0 :Lb  
average cost 平均成本 \K)"@gdW  
average cost of land production 增辟土地平均成本 Ho?+?YJ#P  
average daily turnover 平均每日成交额 Fz16m7.  
average daily wage rate 平均每日工资率 8=7u,t  
average expenditure pattern 平均开支模式 qeCx.Z  
average growth rate 平均增长率 n]x4twZ  
average net fixed assets 固定资产平均净值 'jeGERMr'  
average of relatives 相对价格平均数 `"M=ZVk  
average price 平均价格 YF @'t~_Z  
average propensity to consume 平均消费倾向;一般消费倾向 0K, *FdA  
average propensity to save 平均储蓄倾向;一般储蓄倾向 $.(>Sj1  
average rate 平均率 d'Z|+lq:  
average revenue 平均收入;平均收益 '=x   
average stock 平均库存;平均存货 / MSz{ %v  
average yearly rent 平均年租 # 3uXgZi  
avoidance of double taxation 避免双重课税 K/G|MT)  
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 npz*4\4  
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