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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: C&zgt :q6}  
A share A股;甲类股份 @T?:[nPf&F  
abatement of tax 减税;减扣免税额 o@EV>4e y  
ABN AMRO Bank N.V. 荷兰银行 tojJQ6;J  
above-the-line expenditure 线上项目支出;经常预算支出 \dbpC Z  
above-the-line receipt 线上项目收入;经常预算收入 \EUc17  
ABSA Asia Limited 南非联合亚洲有限公司 ehO F@IA_  
absolute change 绝对数值变更 D3;^!ln]D  
absolute expenditure 实际开支 Ibd7[A\  
absolute guideline figure 绝对准则数字 W{1=O)w  
absolute interest 绝对权益 Fl(+c0|kT  
absolute order of discharge 绝对破产解除令 W\N-~9UA  
absolute profit margin 绝对利润幅度 b0riiF  
absolute value 实值;绝对值 +_ K7x5g  
absolutely vested interest 绝对既得权益 7bQ#M )}  
absorbed cost 已吸收成本;已分摊成本 P.&,nFIg3  
absorption 吸收;分摊;合并 !COaPrg  
absorption rate 吸收率;摊配率;分摊率 s/`4]B;2U  
ACB Finance Limited 亚洲商业财务有限公司 q fadsVp  
acceptable form of reciprocity 合理的互惠条件 at6f(+  
acceptable rate 适当利率;适当汇率 }1N)3~  
acceptance agreement 承兑协议 `@")R-  
acceptance for honour 参加承兑 s-*8=  
acceptor 承兑人;接受人;受票人 YPf&y"E&H  
acceptor for honour 参加承兑人 %DgU  
accident insurance 意外保险 XH1so1h  
Accident Insurance Association of Hong Kong 香港意外保险公会 04WKAP'c N  
accident insurance scheme 意外保险计划  5t:4%  
accident year basis 意外年度基准 1a/@eqF''  
accommodation 通融;贷款 <IK8 Ucp  
accommodation bill 通融票据;空头票据 wgkh} b   
accommodation party 汇票代发人 sJt&`kZ  
account balance 帐户余额;帐户结余 i\},  
account book 帐簿 9);a0}*5  
account collected in advance 预收款项 9.#\GI ;  
account current book 往来帐簿 .IYOtS  
account of after-acquired property 事后取得的财产报告 jVi''#F?f  
account of defaulter 拖欠帐目 lJ R",_  
account payable 应付帐款 N$:[`,  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 )-2OraUm<  
account receivable 应收帐款 xJ^Gtq Um  
account receivable report 应收帐款报表 ^[\F uSL  
account statement 结单;帐单;会计财务报表 -Ww'wH'2  
account title 帐户名称;会计科目 @~QW~{y  
accountant's report 会计师报告 uH65DI<  
Accountant's Report Rules 会计师报告规则 fCO!M1t  
accounting and auditing procedure 会计与审计程序;会计与核数程序 Ks8S^77  
Accounting Arrangements 《会计安排》 JS!rZi  
accounting basis 会计基础 oKA8)~Xqou  
accounting by Official Receiver 破产管理署署长呈交的帐目 HQQc<7c ",  
Accounting Circular 《会计通告》 j9x}D;? n  
accounting class 会计类别 -]W AB9  
accounting date 记帐日期;会计结算日期 n8iejdA'  
accounting for money 款项核算  p&:R SO  
Accounting Officer 会计主任 + :iNoDz  
accounting period 会计报告期;会计期 :HMnU37m W  
accounting policy 会计政策;会计方针 %CD}A%~  
accounting practice 会计惯例 H.|FEV@  
accounting principle 会计准则 3MNo&0M9  
accounting record 会计记录 B07(15y]  
accounting report 会计报告 #^yw!~:{  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 7=Ew[MOmM  
Accounting Society of China 中国会计学会 ;IXDZ#;   
accounting statement 会计报表 qD7# q]  
accounting system 会计制度;会计系统 )z2Tm4>iql  
accounting transaction 会计事项;帐务交易 D!TS/J1S;u  
accounting treatment 会计处理 6$ 9n_AS  
accounting year 会计年度 z"=#<C  
accretion 增值;添加 >9uDY+70I3  
accrual 应计项目;应累算数目 PG&@.KY  
accrual basis 应计制;权责发生制 w[~$.FM/  
accrual basis accounting 应计制会计;权责发生制会计 6_^ u}me  
accrue 应累算;应计 m`I6gnLj  
accrued benefit 应累算利益 HGh`O\f8  
accrued charges 应计费用 2Z\6xb|u  
accrued cumulative preference share dividend 应累算的累积优先股股息 aOyAP-m,  
accrued expenses 应累算费用 -81usu&NH  
accrued interest payable 应付利息;应计未付利息 O292JA  
accrued interest receivable 应收利息;应计未收利息 V78QV3  
accrued right 累算权益 O}Fp\"  
accruing profit 应累算的利润 1EyM,$On  
accumulated fiscal reserve 累积财政储备 #-f7hg*  
accumulated profit 累积利润;滚存溢利 TPvS+_<oL{  
accumulated reserve 累积储备 =HQH;c"  
accumulation of surplus income 累积收益盈余 aqoT  
acquired assets 既得资产 `5=0f}E  
acquisition 收购;购置;取得 Gv?'R0s  
acquisition cost 购置成本 "  F~uTo  
acquisition expenses 购置费用 C.}Z5BwS  
acquisition of 100% interest 收购全部股权 ZiSy&r:(  
acquisition of control 取得控制权 kQsyvE  
acquisition of fixed assets 购置固定资产 dAm( uJ  
acquisition of shell “买壳” LXJ"ct  
acquisition price 收购价 =S|SQz5%w  
act of God 天灾 9fzbR~s  
acting partner 执事合伙人 5d*k[fZ  
active market 买卖活跃的市场;交投畅旺的市场;旺市 Y \& 4`v'  
active partner 积极参与的合伙人 Uj(,6K8W  
active trading 交投活跃 R`:Y&)c_$  
actual circulation 实际流通 ]uWx<aD B  
actual cost 实际成本 6wqq"6w  
actual expenditure 实际开支;实际支出 r*p<7  
actual income 实际入息;实际收入;实际收益 &t+03c8g!  
actual market 现货市场 M})2y+  
actual price 现货价;实际价格 <&t^&6k  
actual profit 实际利润 5owUQg,W  
actual quotation 实盘;实际价位;实际报价 #T99p+O  
actual year basis 按实际年度计算 fY}e.lD  
actuals 实货 wHx1CXC  
actuarial investigation 精算调查 f:KKOLm  
actuarial principle 精算原则 rk-}@vp  
actuarial report 精算师报告 D""d-oI[  
Actuarial Society of Hong Kong 香港精算学会 1WfN_JKB5  
actuarial valuation 精算师估值 |F iL1_  
actuary 精算师 ]O,!B''8k  
ad referendum agreement 暂定协议;有待覆核的协定 qg 4:Vq  
ad valorem duty 从价税;按值征税 HZ>Xm6DnC5  
ad valorem duty system 从价税制 ]mn(lK  
ad valorem fee 从价费 R1! {,*Gy  
ad valorem tariff 从价关税 V=H87 ^b  
additional allowance 额外免税额 G!ty@ Fx  
additional amount for unexpired risk 未过期风险的额外款额 ",B92[}Ar  
additional assessable profit 补加应评税利润 Hd U1gV>  
additional assessment 补加评税 DCACj-f  
additional commitment 额外承担 `2o/W]SSk  
additional commitment vote 额外承担拨款 c}U&!R2p{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Y 'Yoc  
additional dependent parent allowance 供养父母额外免税额 C8m8ys  
additional provision 额外拨款 }e9E+2}Z\  
additional stamp duty 附加印花税 51*o&:eim  
additional tax 补加税罚款;补加税款 l=Jbuc  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 D`o* OlU  
adjudged bankrupt 被裁定破产 WID4{>G2  
adjudicated bankrupt 裁定破产人 NFDi2L>Ba  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 u%Hegqn  
adjudication of bankruptcy 裁定破产;宣告破产 zRx-xWo  
adjudication of insolvency 裁定无力偿还债务 XTG*56IzL  
adjusted actual 经调整的实数;调整后的实数 pa~.[cBI  
adjusted current assets 经调整的流动资产;调整后的流动资产 B+ud-M0  
adjusted figure 经调整的数字;调整后的数额 $-|`#|CBd  
adjusted liabilities 经调整的负债;调整后的负债 VuN= JX  
adjusted loss 经调整的亏损;调整后的亏损 yxf|Njo0  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 ^*C8BzcH  
adjusted profit 经调整的利润;调整后的利润 exiCy 1[+  
adjusted surplus 经调整的盈余额;调整后的盈余额 5%rD7/7N  
adjusted value 经调整的价值;调整后的价值 Eyxw.,rB/  
adjustment 调整;修订;理算〔保险〕 K=;z&E=<c  
adjustment centre 调剂中心 a-MDZT<xA+  
adjustment lag 调整过程的时间差距;调整时差 5)wz`OS  
adjustment mechanism 调整机制 razVO]]E  
adjustment of loss 亏损调整 ?dl7!I@<E<  
adjustment process 调整过程;调整程序 iN %kF'&9  
adjustment range 调整幅度 'gxSHqeI2  
administered exchange rate 受管制汇率 <Qe30_<K  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ;sE;l7  
administration expenses 行政费用 I8d#AVF2  
administration fee 手续费;行政费 nbj&3z,  
administration in bankruptcy 破产管理 T$U,rOB"  
administration order 遗产管理令 :EJ+#  
administrator 管理人;遗产管理人 V:4]]z L}  
administrator of the estate 遗产管理人 N?eWf +C  
admission of debt 债项承认书 ycg5S rg  
admission of proof 接纳债权证明 g)u ~GA*=  
advance 放贷款项;垫付款项;预支款项;预付款项 X-|Lg.s  
advance account 暂支帐目;预付款帐户 `f,SY  
advance compensation 预付补偿金 ~e~iCyW;S  
advance from shareholder 股东垫款 ^vS+xq|4"  
advance pending reimbursement 预支以待日后付还 I'{-T=R-q  
advanced economy 先进经济体系 Cb~_{$A  
advancement 预付;预付财产 v}XMFC !  
advances warrant 垫款令 p&/}0eL y  
advancing 贷出 R=yn4>I  
adverse balance 逆差 &x =}m  
adverse exchange 逆汇 GD<xmuo  
advertisement addressed to shareholders 在报章刊登的致股东通告 9!6sf GZ  
advice for collection 托收通知书 ;i\m:8!;  
advice of drawing 提款通知书;汇票通知书 "q5Tw+KCfu  
advice of payment 付款通知 WI/&r5rq   
Advisory Committee [Securities and Futures Commission] ;N6Euiz  
谘询委员会〔证券及期货事务监察委员会〕  i1v0J->  
Advisory Committee on Diversification 经济多元化谘询委员会 (%=[J/F/  
affidavit 誓章;遗产申报誓章 ~:~-AXaMT  
affidavit of no receipt 述明无收款的誓章 E96FwA5  
affiliate 联号;联营公司;附属公司 0"]N9N;/  
affiliated company 附属公司;联号;联营公司 8XZS BR(Z  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 PzbLbH8A  
affordability 负担能力 *^e06xc:  
African Development Bank [AfDB] 非洲开发银行 ^"WrE(3  
after-acquired property 事后取得的财产 d%FD =wm  
after-hours dealing 市后交易 Pb 4%" 9`  
after-tax profit 税后盈利;税后利润;税后溢利 dY'/\dJ  
agency agreement 代理协议 l ?RsXC  
agency expenses 代理机构的开支 \_;z m+ <{  
agency fee 代理费 FvQ>Y')R7Z  
Agency Law 《代理法》 !)~b Un  
agent 代理人;承销人 .Az' THD}  
agent of company 公司代理人 wiKUs0|  
agent's fee 代理人费;经纪费 K;Qlg{v  
aggregate 总计;总数;总体数字 {XAm3's  
aggregate amount 总款额;总额 oh c/{D2  
aggregate assets and liabilities 总体资产与负债 4n_f7'GZg  
aggregate at constant price 按固定价格计算的总体数字 mcvd/  
aggregate demand 总需求 7~n<%q/6  
aggregate gross position 总持仓量 VX0q!Q  
aggregate limit 总限额 ^EY^.?Mg  
aggregate of salaries tax 合计薪俸税 <2@V$$Qg.~  
aggregate performance 总体表现;总体业绩 zXWf($^&E  
aggregate supply 总体供应 <pJeiMo  
aggregate surplus 总盈余 w64/$  
aggregate total 整体总额 &qKJN#NM@  
aggregate value 总值;合计价值 32j@6!  
aggregated basis 合计基准 ,)-7f|  
aggregated net chargeable income 合计应课税入息实额 VX#4Gh,~N  
aggregation 合并计算;合计;总和 Gzy"$t  
aggregation of incomes of husband and wife 夫妇入息合并计算 F*Lm=^:  
aggregation of property 财产的总和 Plpt7Pa_  
agio 差价;贴水 OtK=UtVI  
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》 !;EG<ji,gj  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment P?D;BAP2  
《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》 $KDH"J  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment ~Iw7Xq E2  
《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》 92zo+bc  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment /sHWJ?`&/,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 QfqosoP\D  
agreement for a settlement 授产协议 x`:zC#  
agreement for assignment 转让协议 +*/XfPlr|  
agreement for sale 售卖协议;买卖协议 5y3V duE  
agreement for sale and purchase 买卖协议 p1^k4G  
agreement for the payment of interest 支付利息协议 X@`kuWIUw  
agreement for the repayment of money 还款协议 ZmM/YPy  
agreement of reinsurance 再保险协议  5`];[M9  
Agricultural Bank of China 中国农业银行 E2J.t`H  
air passenger departure tax 飞机乘客离境税 !5 8j xh  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 q=Cc2|Ve  
airport tax 机场税 ~@g7b`t=la  
alcohol duty 酒精税 yKSvg5lLy  
alienation 让与;让渡;转让 3!]S8Y*LQP  
alimony 生活费;赡养费 |cKo#nfzZ  
All Ordinaries Index [AOI] 所有普通股指数 DdO$&/`)YP  
all risks 全险;综合险 N pu#.)G  
All Sales Record for Stock Market 《股票市场成交报告》 nSUQ Eho<  
Allied Capital Resources Limited 新联财务有限公司 5~ho1Ud  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 p) #7K  
allocation letter 拨款信件 )q#1C]7m*  
allocation of fund 分配款项;预留款项 cO}`PD$i  
allocation of profit 利润分配;溢利分配 gzdR|IBa  
allocation warrant 拨款令 gr]:u4}  
allotment 分配;配股 HHd;<%q  
allotment notice 股份配售通知;配股通知 !I3_KuJ5  
allotment of shares 股份分配 t\& u  
allowable 可获宽免;免税的 T.m*LM  
allowable business loss 可扣除的营业亏损 '#JC 6#X   
allowable expenses 可扣税的支出 M A9Oi(L)K  
allowance 免税额;津贴;备抵;准备金 6KT]3*B   
allowance for debts 债项的免税额 ^eu={0k  
allowance for depreciation by wear and tear 耗损折旧免税额 K7o!,['W  
allowance for funeral expenses 殡殓费的免税额 7&ty!PpD  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 >SS YYy  
allowance for repairs and outgoings 修葺及支出方面的免税额 f]N.$,:$  
allowance to debtor 给债务人的津贴 |"7F`M96I  
alteration of capital 资本更改 2|2'?  
alternate trustee 候补受托人 %OS}BAh^i  
amalgamation 合并 1D@'uApi.  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 WKjE^u  
ambit of charges 征税范围;收费范围 d"h*yH@  
amended valuation 经修订的估值 ^P)W/2  
American Commodities Exchange 美国商品交易所 Q[5j5vry  
American Express Bank Limited 美国运通银行 }r%Si  
American Stock Exchange 美国证券交易所 bU3e*Er  
amortization 摊销 x}acxu 2H7  
amount due from banks 存放银行同业的款项 ey icMy`7{  
amount due from banks abroad 存放海外银行同业的款项 ="yN4+0-p  
amount due from holding companies 控股公司欠款 m*'^*#  
amount due from local banks 存放本港银行同业的款项 "YW&,X5R  
amount due to banks 银行同业的存款 A:{PPjs%LA  
amount due to banks abroad 海外银行同业的存款 6 GL.bS  
amount due to holding companies 控股公司存款 (f Gmjx  
amount due to local banks 本港银行同业的存款 H);O.m  
amount due to outport banks 外埠银行同业的存款 EMe3Xb `  
amount for note issue 发行纸币的款额 .\/jy]Y  
amount of bond 担保契据的款额 OC(S"&D  
amount of consideration 代价款额 2;!,:bFb  
amount of contribution 供款数额 k`#OXLR  
amount of indebtedness 负债款额 k)'y;{IN  
amount of principal of the loan 贷款本金额 G {wIY"~4  
amount of rates chargeable 应征差饷数额 960[.99  
amount of share capital 股本额 ar+ j`QIe  
amount of sums assured 承保款额 8xAxn+;  
amount of variation 变动幅度 |:yWDZg[  
amount of vote 拨款数额 ;"d>lyL  
amount payable 应付款额 O7]p `Xi8  
amount receivable 应收款额 A"yiXc-N~\  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 0Yh Mwg?  
analysis 分析 0[\^Y<ec  
ancillary risk 附属风险 H]^hEQ3DT  
annual account 周年帐目;周年帐目报表;年度决算;年结 w+,Kpb<x[0  
annual accounting date 年结日期 ,RP"m#l!\  
annual allowance 每年免税额;年积金;年度津贴;年津 G&eRhif  
annual balance 年度余额 LIm{Y`XU  
annual disposable income 每年可动用收入 <FaF67[Q  
annual estimates 周年预算 8XS_I{}?  
annual fee 年费 HUP~  
annual general meeting 周年大会 uItzFX*   
annual growth rate 年增率;每年增长率 !c 3c%=W  
annual long-term supplement 长期个案每年补助金 [:vH_(|  
annual pensionable emolument 可供计算退休金的年薪 :TPT]q d@  
annual report 年报 ]2Vu+AP  
Annual Report on the Consumer Price Index 《消费物价指数年报》 o#p{0y  
annual return 周年报表;周年申报表;每年报税表格 "L?h@8sa  
Annual Return Rules 《周年报表规则》 [9hslk  
annual review of consumer prices 每年消费物价回顾 n5Coxvy1  
annual roll-forward basis 逐年延展方式 .el&\Jt  
annual salary 年薪 d*}dM "  
annual statement 年度报表;年度决算表 %a'Nf/9=:  
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 =hw&2c  
annuitant 年金受益人 vZ&{   
annuity 年金 ~!t#M2Sk  
annuity contract 年金合约 /-{C,+cB  
annuity on human life 人寿年金 K@RE-K6{  
antecedent debt 先前的债项 ApT8;F B  
ante-dated cheque 倒填日期支票 IasWm/  
anticipated expenditure 预期开支 -za+Wa`vH  
anticipated net profit 预期纯利 >e'Hz(~'/  
anticipated revenue 预期收入 b6]MJ0do  
anti-inflation measure 反通货膨胀措施 |.ZYY(}  
anti-inflationary stance 反通货膨胀立场 ?W27 h  
apparent deficit 表面赤字 goMv8d  
apparent financial solvency 表面偿债能力 spX*e1  
apparent partner 表面合伙人 EC:u;2f!  
application for personal assessment 个人入息课税申请书 rDD,eNjG  
application of fund 资金应用 1M={8}3  
application to release as liquidator and to destruct the books of accounts and documents C6 PlO  
申请免除清盘人职务及毁灭帐簿与文件 U8>M`e"D  
appointed actuary 委任精算师 2HX#:y{\l  
appointed auditor 委任核数师;委任审计师 [ Q@rW5,-  
appointed trustee 委任的受托人 ~zd+M/8  
appointer 委任人 "p"M9P'  
apportioned pro rata 按比例分摊 U!TSAg21P  
apportionment 分配;分摊 K/;*.u`:  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 MEI.wJZ  
apportionment formula 分摊方程式 r@30y/C  
apportionment of estate duty 遗产税的分摊 aAi "  
appraisal 估价;评估 U+4W9zhwo  
appreciable growth 可观增长 M^6!{c=MIi  
appreciable impact 显着影响 C/JFb zVx  
appreciable increase 可观增长 ^e~m`R2fHh  
appreciation 增值;升值 *"HA=-Z;  
appreciation against other currencies 相对其他货币升值 xQ]^wT.Q  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #~JR_oQE!  
appreciation tax 增值税 <@](uWu  
appropriation 拨款;拨用;拨付 n>o0PtGxC  
appropriation account 拨款帐目 o4U[;.?c  
Appropriation Bill 拨款法案 Z'<I Is:J  
appropriation-in-aid system 补助拨款办法 R'z -#*[  
approved assets 核准资产 ~%D=\iE  
approved basket stock 认可一篮子证券 K^yZfpa8  
approved budget 核准预算 bC SgdK  
approved charitable donation 认可慈善捐款 &F 3'tf?  
approved charitable institution 认可慈善机构 j@guB:0  
approved currency 核准货币;认可货币 (p1}i::Y8  
approved estimates 核准预算 b\.l!vn0  
approved estimates of expenditure 核准开支预算 8o7%qWX  
approved overseas insurer 核准海外保险人 3 {OZdl|  
approved overseas trust company 核准海外信托公司 !iHJ!  
approved pooled investment fund 核准汇集投资基金 Z37%jdr  
approved provident fund scheme 认可公积金计划 &UextGk7  
approved provision 核准拨款 g.:b\JE`  
approved redeemable share 核准可赎回股份 DxvD 1u   
approved regional stock 认可地区性证券 V|q`KOF  
approved retirement scheme 认可退休金计划 :9.QhY)D  
approved subordinated loan 核准附属贷款 T!ik"YZ@i  
arbitrage 套戥;套汇;套利 gwQk M4  
arbitrageur 套戥者;套汇者 p+y2w{{  
arbitrary amount 临时款项 92";?Xk  
arrangement 措施;安排;协定 D:I6nSoC  
arrears 欠款 `9vCl@"IV  
arrears of pay 欠付薪酬 "3H?_!A9  
arrears of revenue 逾期未收税款;逾期未收的帐项 wc~k4B9"  
articles of association 组织章程;组织细则;组织章程细则 R]xXG0  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 *B0 7-  
ascertainment of profit 确定利润 +]*hzWbe  
"Asia Clear" “亚洲结算系统” |K11Woii  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 Y)](jU%o  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 0XLoGQ=  
Asian Development Fund [ADF] 亚洲发展基金 rl0|)j  
Asian dollar bond 亚洲美元债券 N NTUl$  
Asian dollar market 亚洲美元市场 5n#@,V.O/  
Asian dollar rate 亚洲美元利率 a'prlXr\4  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 (q+EP(Q  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 M!Wjfq ^~  
asked price 沽盘;喊价;索价;卖方报价 g>&b&X&Y_  
assessable income 应评税入息 %{j)w{ L J  
assessable loss 应评税亏损 '>aj5tZ>R  
assessable profit 应评税利润 vq_v;$9}  
assessable value 应评税值  cq,8^o&  
assessed profit 估定利润 <ZwmXD.VD  
assessed value 经评估价值 f{j.jfl\x  
assessment 评税;评定;估价;评税单 c%O8h  
assessment number 评税编号;估价编号 .G/2CVMj  
assessment of additional tax 补加税评税 ,nnVHBN  
assessment of performance 业绩评估;实绩评价 E==vk~cz  
Assessor 评税主任 %.mHV7c)%  
asset price bubbles 资产价格泡沫 w.9'TR  
asset-backed securities 具资产保证的证券 m{ VC1BkZ  
assets accretion 资产增值 9i`sSi8   
assets and liabilities 资产与负债 V.H<KyaJ  
assets betterment statement 资产递增表;资产改进表 Z^l!#"\4m  
assets lending 实物放款;有抵押贷款 a?gziCmS?C  
assets of the company passing on the death 死者去世时转移的公司资产 -A3>+G3[  
assets pledged as security for liabilities 用作负债抵押的资产 r_EuLFMA  
assets portfolio 资产投资组合 )m4O7'2G  
assets price 资产价格 #CcWsI>+w>  
assets quality 资产质素 ge@KopZ&  
assets realization 资产变现 SGA!%=Lp  
assets refinancing arrangement 资产再集资安排 !^*-]p/z  
assets securitization 资产证券化 zSM;N^X8?  
assets situated outside Hong Kong 在香港以外地方的资产 D8r=V f  
assets stripping 削减资产;拆卖资产 7O^'?L<C'  
assets value 资产值 o9 g0fC  
assignee 承让人 |-! yKB  
assignment 转让;转让书;转让契 Im0#_ \  
assignment of interest 权益转让 \UR/tlw+/  
assignment of letters patent and trade mark 专利证书及商标转让 DAHQ7#qfQC  
assignment of property 物业转让;物业转让书 9! 6\8  
assignment right 转让权 ?=^ M(TA;  
assignor 转让人 H6! <y-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 iTpU4Qsj  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 <&Q(I+^  
associate member 附属会员 :f|X$> b  
associated body corporate 相联法人团体 _5l3e7YN  
associated company 相联公司;联属公司 xZpGSlA  
associated corporation 相联法团 %^VQw!  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 9p '#a:  
公认会计师公会〔英国〕 /:o (Ghc?  
Association of Futures Exchange Brokers 香港期货经纪协会 !5escR!\D  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 MDqUl:]  
association of underwriters 承保人组织 Qin;{8I0  
assumption of control 接管 [bIR$c[G  
assurance 担保;保险;转易;转易书 S`v+rQjW  
assurance of interest 权益的转易 )?qH#>mD6  
at 19XX price 按一九XX年价格计算 'D1Sm&M2%e  
at a discount 按赔价计算;按贴水价格计算;打折扣 :!nBTw  
at a premium 按溢价计算;按升水价格计算 cV+ x.)a.  
at call 通知付款;按通知 w\f>.N  
at constant market price 按固定市价计算 kV$$GLD\  
at constant price 按固定价格计算 Ohe* m[  
at cost 按成本计算 FY(C<fDRo{  
at current market price 按当时市价计算;按现时市价计算 Wgr`)D  
at current price 按当时价格计算;按现时价格计算 3.vQ~Fvl  
at factor cost 按要素成本计算;按生产要素成本计算 <6L=% \X{*  
at money-of-the-day price 按付款当日价格计算 3Hg}G#]WS  
at or better 按指定或较佳价位〔买卖指令〕 KWzJ  
at par 按面值计算;平价 *k%3J9=-1  
at sight 见票即付 z')zV oW,  
at the close 按收市盘 ]0yYMnqvr  
at the opening 按开市盘 LG6k KG  
attestation 见证;见证条款 >QJfTkD$  
at-the-money option 平价期权 sH}q&=  
attorney 受权人;受托代表人 |Vq&IfP  
attornment 新拥有人承认书 LNR~F_64Q  
attributable profit 可归属利润 Er]lObfQo  
attributable share value 可归属股份价值 ; D a[jFP  
Auckland Stock Exchange 奥克兰证券交易所 yxpDQ O~x  
auction 拍卖 ^3:y<{J  
auctioneer 拍卖商 fvUD'sx  
audit 审计;核数 C"=^ (HU  
Audit Commission 审计署 HvSYE[Zt|  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Edi`x5"l  
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〕 OYC\+ =  
audit review 帐目审查 4EB&Zmg[K  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 1G6MO  
audited account 审计帐目;经审计的帐目 |>2IgTh1a  
audited annual account 经审计的周年帐目 zLa3Q\T  
audited balance sheet 经审计的资产负债表 [Q+qu>&HB7  
auditor 核数师;核数主任;审计师 RaNz)]+7`  
auditor's certificate 核数师证明书;审计师证明书 14,Pf`5Sz  
auditor's report 核数师报告;审计师报告 EE<^q?[3^  
Aussie bond 澳元债券 ^Nu0+S  
austerity budget 紧缩预算 qauZ-Qoc9  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 QaMB=wVr  
Australia All Ordinaries Index 澳洲所有普通股票指数 AHA4{Zu[  
Australian Dollar [AUD] 澳元 M zbs#v0  
Australian Options Market 澳大利亚期权市场 _P]!J~$5  
Australian Securities Commission 澳洲证券事务监察委员会 ZJ7<!?6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 xQetAYP`  
Australian Stock Exchange 澳大利亚证券交易所 |8s)kQ4$  
Austrian Schilling [ATS] 奥地利先令 &K*x[  
authentication 认证;鉴证 cx(W{O"Jb  
authority to purchase 委托购买证;委购书 nfV32D|3  
authorization 认可;核准;授权;授权书 '\iWp?`$  
authorization by direction 指示授权 53w@  
authorization by instruction 指令授权 ;N FTdP  
authorization by warrant 令状授权 =b* Is,R/  
authorization of unit trust 单位信托的认可 .M$}.v  
authorized agent 指定代理人 @^)aUOe  
authorized capital 法定资本 xa?#wY b  
authorized clerk 出市员 {ta0dS;1  
authorized dealer 认可交易商 3hrODts  
authorized financial institution 认可财务机构 >nnjL rI  
authorized fund 认可基金 BIr24N  
authorized fund house 获授权的基金公司;认可基金公司 v\UwL-4[  
authorized institution 认可机构 27NhYDo  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 >,JA=s  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 d5x>kO'[l  
authorized insurer 获授权保险人;获认可承保人 !w[io;  
authorized investment 特准投资项目 D=Pv:)*]  
authorized person 获授权人 #''q :^EQ  
authorized representative 获授权代表 f#W5Nu'*!  
authorized share capital 法定股本 /<Doe SDJ|  
automated quotation system 自动报价系统 +foyPj!%  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] N~%F/`Z<+  
自动交易系统〔香港期货交易所有限公司〕 SgOn:xg;3L  
automatic adjustment mechanism 自动调整机制 Pc*+QtQ  
automatic adjustment system 自动调整系统 l]s,CX  
Automatic Clearing House 自动票据交换所 06&:X^  
automatic exchange rates accumulation system 自动化汇率累集系统 U1>VKP;5Nn  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 {cNH|  
automatic teller machine [ATM] 自动柜员机 Z L3aO,G2  
autopay 自动转帐 RtR5ij1  
available assets 可用资产 3xJ_%AD\'  
available fiscal reserve 现存财政储备 ~\ 9bh6%R  
available profit 可用利润 CS:mO |  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 "z^&>#F  
average 平均;平均数;海损 !*?Ss  
average basic salary 平均基本薪金 WaV P+Ap  
average consumer expenditure 平均消费开支;一般消费开支 0wzq{~\{=_  
average cost 平均成本 S'I{'jP5  
average cost of land production 增辟土地平均成本 qGE?[\t[6  
average daily turnover 平均每日成交额 )7e[o8O_6  
average daily wage rate 平均每日工资率 H nRd  
average expenditure pattern 平均开支模式 0wmz2zKV  
average growth rate 平均增长率 j]#-DIL  
average net fixed assets 固定资产平均净值 ' Vp6=,P  
average of relatives 相对价格平均数 88dq8T4  
average price 平均价格 39W6"^q"o  
average propensity to consume 平均消费倾向;一般消费倾向 6E!CxXUX  
average propensity to save 平均储蓄倾向;一般储蓄倾向 Q &Rj)1!  
average rate 平均率 Daa2.*  
average revenue 平均收入;平均收益 NC*h7  
average stock 平均库存;平均存货 u0md ^  
average yearly rent 平均年租 rsp?N{e  
avoidance of double taxation 避免双重课税 2EeWcTBU}.  
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 v'C`;I  
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