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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: ix4O-o{  
A share A股;甲类股份 NbgK# ;  
abatement of tax 减税;减扣免税额 d5Hp&tm  
ABN AMRO Bank N.V. 荷兰银行 +a1Or  
above-the-line expenditure 线上项目支出;经常预算支出 H3\4&q  
above-the-line receipt 线上项目收入;经常预算收入 {w:*t)@j  
ABSA Asia Limited 南非联合亚洲有限公司 U4)x"s[CP  
absolute change 绝对数值变更 <LL+\kfTZO  
absolute expenditure 实际开支 Sk7l&B  
absolute guideline figure 绝对准则数字 nb-]fa  
absolute interest 绝对权益 %3b;`Oa  
absolute order of discharge 绝对破产解除令 ^/@Z4(E  
absolute profit margin 绝对利润幅度 {9?++G"\  
absolute value 实值;绝对值 :5|'C  
absolutely vested interest 绝对既得权益 `o/G0~T)  
absorbed cost 已吸收成本;已分摊成本 WK$75G,  
absorption 吸收;分摊;合并 riw0w  
absorption rate 吸收率;摊配率;分摊率 7q\&  
ACB Finance Limited 亚洲商业财务有限公司 ]nPfIBoS  
acceptable form of reciprocity 合理的互惠条件 :{sy2g/+  
acceptable rate 适当利率;适当汇率 c=d` DJ  
acceptance agreement 承兑协议 lw+Y_;  
acceptance for honour 参加承兑 ASGV3r (  
acceptor 承兑人;接受人;受票人 vd<r}3i*  
acceptor for honour 参加承兑人 X!H[/b:1O  
accident insurance 意外保险 @jh\yjrW  
Accident Insurance Association of Hong Kong 香港意外保险公会 ]JDKoA{S0  
accident insurance scheme 意外保险计划 K^32nQX  
accident year basis 意外年度基准 5i71@?q;  
accommodation 通融;贷款 z`g4<  
accommodation bill 通融票据;空头票据 V /i~IG`h/  
accommodation party 汇票代发人 T:FaD V{  
account balance 帐户余额;帐户结余 9dS<^E(ZF  
account book 帐簿 cdd6*+E  
account collected in advance 预收款项 3oD?e  
account current book 往来帐簿 Rhi`4wo0$  
account of after-acquired property 事后取得的财产报告 ?e=3G4N  
account of defaulter 拖欠帐目 E~}@56ER}  
account payable 应付帐款 +"J2k9E  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 #h=pU/R  
account receivable 应收帐款 a|}v?z\  
account receivable report 应收帐款报表 @S?`!=M  
account statement 结单;帐单;会计财务报表 /Ne;Kdp  
account title 帐户名称;会计科目 $ljzw@k  
accountant's report 会计师报告 .X1xpi%  
Accountant's Report Rules 会计师报告规则 {ovt 6C  
accounting and auditing procedure 会计与审计程序;会计与核数程序 ]bcAbCZ@  
Accounting Arrangements 《会计安排》 7Eb | AR  
accounting basis 会计基础 +"}#4  
accounting by Official Receiver 破产管理署署长呈交的帐目 B`{7-Asc1  
Accounting Circular 《会计通告》 ?,XrZRF  
accounting class 会计类别 D[jPz0  
accounting date 记帐日期;会计结算日期 Z$*m=]2  
accounting for money 款项核算 ,8.Fd|#L  
Accounting Officer 会计主任 .)(5F45Wg  
accounting period 会计报告期;会计期 (1%O;D.*?{  
accounting policy 会计政策;会计方针 OQnb^fabY  
accounting practice 会计惯例 uuaoBf  
accounting principle 会计准则 MZIZ"b  
accounting record 会计记录 #(pY~\  
accounting report 会计报告 ATRB9  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 wWYo\WH'  
Accounting Society of China 中国会计学会 itYTV?bd  
accounting statement 会计报表 ]v2%hX  
accounting system 会计制度;会计系统 *ggai?  
accounting transaction 会计事项;帐务交易 \]Bwib%h  
accounting treatment 会计处理 DXF>#2E^+  
accounting year 会计年度 My6a.Kl  
accretion 增值;添加 E;1QD/E$  
accrual 应计项目;应累算数目 eP(|]Rk  
accrual basis 应计制;权责发生制 4De2m iq  
accrual basis accounting 应计制会计;权责发生制会计 xaN[ru@  
accrue 应累算;应计 JnE\z*NB  
accrued benefit 应累算利益 R1cOUV,y[/  
accrued charges 应计费用 S7B\m v  
accrued cumulative preference share dividend 应累算的累积优先股股息 ntr&? H  
accrued expenses 应累算费用 to9X2^  
accrued interest payable 应付利息;应计未付利息 ;9MIapfUd(  
accrued interest receivable 应收利息;应计未收利息 tD^$}u6  
accrued right 累算权益 D[p_uDIz  
accruing profit 应累算的利润 l=&\luNz  
accumulated fiscal reserve 累积财政储备 ZrNBkfe :  
accumulated profit 累积利润;滚存溢利 )U|0vr8:  
accumulated reserve 累积储备 ~o8  
accumulation of surplus income 累积收益盈余 R4_BP5+  
acquired assets 既得资产 d DrzO*a\  
acquisition 收购;购置;取得 q<XleC  
acquisition cost 购置成本 f7_V ]  
acquisition expenses 购置费用 9P1!<6mN\  
acquisition of 100% interest 收购全部股权 Au10]b  
acquisition of control 取得控制权 <D`VFSEJ  
acquisition of fixed assets 购置固定资产 a&z$4!wQB  
acquisition of shell “买壳” dBm!`;r4  
acquisition price 收购价 aN5"[&  
act of God 天灾 t) uS7y  
acting partner 执事合伙人 /1BqC3]tL  
active market 买卖活跃的市场;交投畅旺的市场;旺市 BAIR!  
active partner 积极参与的合伙人 JZup} {a  
active trading 交投活跃 7lUnqX.  
actual circulation 实际流通 w~AW( VX  
actual cost 实际成本 mufXM(  
actual expenditure 实际开支;实际支出 6DuA  
actual income 实际入息;实际收入;实际收益 'z9}I #  
actual market 现货市场 Mp`!zwR  
actual price 现货价;实际价格 [QDM_n  
actual profit 实际利润 a{ p1Yy-]  
actual quotation 实盘;实际价位;实际报价 dy.U;  
actual year basis 按实际年度计算 .Lm0$o*`  
actuals 实货 o_C]O"  
actuarial investigation 精算调查  (z.4er}o  
actuarial principle 精算原则 {i"t h(J$  
actuarial report 精算师报告 _{2/QP}  
Actuarial Society of Hong Kong 香港精算学会 oiRrpS\T.  
actuarial valuation 精算师估值 ^Lc, w  
actuary 精算师 $!goM~pZ  
ad referendum agreement 暂定协议;有待覆核的协定 ,a34=,  
ad valorem duty 从价税;按值征税 "1wjh=@z  
ad valorem duty system 从价税制 <4:%M  
ad valorem fee 从价费 q[TGEgG  
ad valorem tariff 从价关税 K+<F, P  
additional allowance 额外免税额 i%GNm D  
additional amount for unexpired risk 未过期风险的额外款额 yPoa04!{=  
additional assessable profit 补加应评税利润 TCI)L}L|  
additional assessment 补加评税 4N(iow4  
additional commitment 额外承担 *v#Z/RrrA  
additional commitment vote 额外承担拨款 T+j-MR}{\  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 &BxZ}JH=k  
additional dependent parent allowance 供养父母额外免税额 dZkj|Ua~  
additional provision 额外拨款 P`L, eYc  
additional stamp duty 附加印花税 ePo :::  
additional tax 补加税罚款;补加税款 *&BS[0;  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 )|,Zp`2/  
adjudged bankrupt 被裁定破产 T@R2H&L  
adjudicated bankrupt 裁定破产人 :>-&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 7-Mm+4O9  
adjudication of bankruptcy 裁定破产;宣告破产 KY+BXGW*  
adjudication of insolvency 裁定无力偿还债务 h4E[\<?  
adjusted actual 经调整的实数;调整后的实数 a}g <<{  
adjusted current assets 经调整的流动资产;调整后的流动资产 +>QD4z#  
adjusted figure 经调整的数字;调整后的数额 19;Pjo8  
adjusted liabilities 经调整的负债;调整后的负债 3S"kw  
adjusted loss 经调整的亏损;调整后的亏损 , lFhLj7  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 |t6:4']  
adjusted profit 经调整的利润;调整后的利润 z7!@^!r  
adjusted surplus 经调整的盈余额;调整后的盈余额 Gt$PBlq0  
adjusted value 经调整的价值;调整后的价值 L2IY$+=M  
adjustment 调整;修订;理算〔保险〕 wCt!.<, .  
adjustment centre 调剂中心 'M35L30  
adjustment lag 调整过程的时间差距;调整时差 f {j`d&|  
adjustment mechanism 调整机制 aL|a2+P[`q  
adjustment of loss 亏损调整 D+xPd<  
adjustment process 调整过程;调整程序 2gJkpf9JN  
adjustment range 调整幅度 (mgv:<c;BA  
administered exchange rate 受管制汇率 Y' O3RA5E  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 B8 r#o=q1  
administration expenses 行政费用 WelB"L  
administration fee 手续费;行政费 ]--" K{  
administration in bankruptcy 破产管理 TFO4jjiC"  
administration order 遗产管理令 7OD2/{]5  
administrator 管理人;遗产管理人 &?*H`5#?G  
administrator of the estate 遗产管理人 i#I7ncX  
admission of debt 债项承认书 i#%!J:_=  
admission of proof 接纳债权证明 *6wt+twH  
advance 放贷款项;垫付款项;预支款项;预付款项 !'(QF9%Q  
advance account 暂支帐目;预付款帐户 -eFq^KP2  
advance compensation 预付补偿金 ebiOR1)sN  
advance from shareholder 股东垫款 E`#/m@:|-  
advance pending reimbursement 预支以待日后付还 @n;$Edza/  
advanced economy 先进经济体系 yk/BQ|G  
advancement 预付;预付财产 e=Q{CsP  
advances warrant 垫款令 ~\UAxB=  
advancing 贷出 .zo>,*:t  
adverse balance 逆差 B *otqu z  
adverse exchange 逆汇 _ykT(`.#  
advertisement addressed to shareholders 在报章刊登的致股东通告 P"a9+ti+'  
advice for collection 托收通知书 j>)yV@g/  
advice of drawing 提款通知书;汇票通知书 \<%?=C'w~  
advice of payment 付款通知 JgMYy,q8t  
Advisory Committee [Securities and Futures Commission] <_#a%+5d  
谘询委员会〔证券及期货事务监察委员会〕 }CQ)W1mO"  
Advisory Committee on Diversification 经济多元化谘询委员会 .$zo_~ mR  
affidavit 誓章;遗产申报誓章 bE1@RL  
affidavit of no receipt 述明无收款的誓章 5OC{_-  
affiliate 联号;联营公司;附属公司 Cznp(z  
affiliated company 附属公司;联号;联营公司 I(va;hG<o  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 }{F1Cr   
affordability 负担能力 g]9A?#GyE  
African Development Bank [AfDB] 非洲开发银行 /3o@I5  
after-acquired property 事后取得的财产 aA=7x&z@  
after-hours dealing 市后交易 4||dc}I"E  
after-tax profit 税后盈利;税后利润;税后溢利 \+>g"';f  
agency agreement 代理协议 .&rL>A2U  
agency expenses 代理机构的开支 N4u-tlA  
agency fee 代理费 DS ^ `:^hv  
Agency Law 《代理法》 ~y>NJM>1  
agent 代理人;承销人 mI,!8#  
agent of company 公司代理人 :xZ^Jq91  
agent's fee 代理人费;经纪费 0[R7HX-@  
aggregate 总计;总数;总体数字 w0,rFWS  
aggregate amount 总款额;总额 ~ekV*,R"  
aggregate assets and liabilities 总体资产与负债 'a=' (,%  
aggregate at constant price 按固定价格计算的总体数字 C%Fc%}[  
aggregate demand 总需求 ,IRy. qy  
aggregate gross position 总持仓量 )26_7.|  
aggregate limit 总限额 HG&rE3@  
aggregate of salaries tax 合计薪俸税 ]L_h3Xz\X  
aggregate performance 总体表现;总体业绩 oT*qMLdn  
aggregate supply 总体供应 c4iGtW  
aggregate surplus 总盈余 c52S2f7  
aggregate total 整体总额 dCO)"]  
aggregate value 总值;合计价值 gUrXaD#  
aggregated basis 合计基准 )BmO[AiOM  
aggregated net chargeable income 合计应课税入息实额 p* tAwl  
aggregation 合并计算;合计;总和 3?s1Yw>?  
aggregation of incomes of husband and wife 夫妇入息合并计算 WoWmmZ  
aggregation of property 财产的总和 ~JTp8E9kw  
agio 差价;贴水 l [ Navw  
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》 /EV _Y|(-  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment Yl"l|2 :  
《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》 cc:,,T /i  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment wg=-&-  
《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》 PLhlbzcf  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment d7qYz7=d  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 /XXy!=1J  
agreement for a settlement 授产协议 fu{.Ir  
agreement for assignment 转让协议 Ax'o|RE)x  
agreement for sale 售卖协议;买卖协议 "w:?WS  
agreement for sale and purchase 买卖协议 !c;BOCqa  
agreement for the payment of interest 支付利息协议 c. 06Sw*  
agreement for the repayment of money 还款协议 |`Iispn  
agreement of reinsurance 再保险协议 ab^>_xD<  
Agricultural Bank of China 中国农业银行 'L8B"5|>  
air passenger departure tax 飞机乘客离境税 /7uA f{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 a G\  
airport tax 机场税 2)(ynrCe  
alcohol duty 酒精税 Y *n[*N  
alienation 让与;让渡;转让 +K7oyZg  
alimony 生活费;赡养费 v_I)eac z  
All Ordinaries Index [AOI] 所有普通股指数 /s "Lsbe  
all risks 全险;综合险 tlcNGPa  
All Sales Record for Stock Market 《股票市场成交报告》 5'S~PQka*  
Allied Capital Resources Limited 新联财务有限公司 {!NX u  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 [6f(3|"  
allocation letter 拨款信件 {R}Kt;L:Ut  
allocation of fund 分配款项;预留款项 E[2xo/H  
allocation of profit 利润分配;溢利分配 WbGN 5?9Q  
allocation warrant 拨款令 @q+X:K5b  
allotment 分配;配股 1[4 0\sM  
allotment notice 股份配售通知;配股通知 PEPf=sm  
allotment of shares 股份分配 v-!^a_3Ui  
allowable 可获宽免;免税的 Og<nnq  
allowable business loss 可扣除的营业亏损 /eY}0q%  
allowable expenses 可扣税的支出 ^(~%'f  
allowance 免税额;津贴;备抵;准备金 M&^Iun  
allowance for debts 债项的免税额 8 EUc 6  
allowance for depreciation by wear and tear 耗损折旧免税额 pvYBhTz0  
allowance for funeral expenses 殡殓费的免税额 67A g.f6-  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 Z&Xp9"j,@;  
allowance for repairs and outgoings 修葺及支出方面的免税额 }$Z0v`  
allowance to debtor 给债务人的津贴 h+j{;evN  
alteration of capital 资本更改 G!.%Qqs  
alternate trustee 候补受托人 `!@d$*:'  
amalgamation 合并  r0,XR  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 i2X%xYv ^  
ambit of charges 征税范围;收费范围 BTDUT%Yfg  
amended valuation 经修订的估值 sU0W)c;  
American Commodities Exchange 美国商品交易所 V~fPp"F  
American Express Bank Limited 美国运通银行 pd}Cg'}X  
American Stock Exchange 美国证券交易所 4N8(WI"4S  
amortization 摊销 N'~l,{  
amount due from banks 存放银行同业的款项 E@_]L<Z  
amount due from banks abroad 存放海外银行同业的款项 `]j:''K  
amount due from holding companies 控股公司欠款 ~ ^*;#[<  
amount due from local banks 存放本港银行同业的款项 dT'd C  
amount due to banks 银行同业的存款 Z!2%{HQ=q  
amount due to banks abroad 海外银行同业的存款 H& !?c5  
amount due to holding companies 控股公司存款 =pd#U  
amount due to local banks 本港银行同业的存款 ZiaHLpk  
amount due to outport banks 外埠银行同业的存款 0YO/G1O&  
amount for note issue 发行纸币的款额 Sd+bnq%  
amount of bond 担保契据的款额 ^]X\boWlI  
amount of consideration 代价款额 '?uwUBi  
amount of contribution 供款数额 q.!<GqSgb  
amount of indebtedness 负债款额 |H ,-V;  
amount of principal of the loan 贷款本金额 ph>0?Z =bn  
amount of rates chargeable 应征差饷数额 !z2KQ 4C  
amount of share capital 股本额 X{ f#kB]w  
amount of sums assured 承保款额 L&hv:+3N  
amount of variation 变动幅度 _m*FHi  
amount of vote 拨款数额 A8T8+M:  
amount payable 应付款额 K(}g!iT)~  
amount receivable 应收款额 )6*)u/x:  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 IIO-Jr  
analysis 分析 odh cU5  
ancillary risk 附属风险 wf2v9.;X:<  
annual account 周年帐目;周年帐目报表;年度决算;年结 q#\4/Dt  
annual accounting date 年结日期 v4vIcHDs  
annual allowance 每年免税额;年积金;年度津贴;年津 X ;Cl8  
annual balance 年度余额 uYCWsw/  
annual disposable income 每年可动用收入 x&*2R#Ai  
annual estimates 周年预算 og`K! d~  
annual fee 年费 hj,yl&  
annual general meeting 周年大会 Y+!z]S/x  
annual growth rate 年增率;每年增长率  i)= \-C  
annual long-term supplement 长期个案每年补助金 JVR,Py:%G  
annual pensionable emolument 可供计算退休金的年薪 |syvtS{  
annual report 年报 Dbw{E:pq  
Annual Report on the Consumer Price Index 《消费物价指数年报》 D\^\_r):  
annual return 周年报表;周年申报表;每年报税表格 hw2Sb,bY  
Annual Return Rules 《周年报表规则》 Zmz $ hr  
annual review of consumer prices 每年消费物价回顾 7UsU03  
annual roll-forward basis 逐年延展方式 ~_a$5Y  
annual salary 年薪 cf,^7,-`"  
annual statement 年度报表;年度决算表 A5go)~x\  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 '+v[z=.8]  
annuitant 年金受益人 98XlcI#  
annuity 年金 IsiBn(1Z  
annuity contract 年金合约 i,!tu  
annuity on human life 人寿年金 Kp>fOe'KW  
antecedent debt 先前的债项 K#LDmC  
ante-dated cheque 倒填日期支票 =[LUOOR*]  
anticipated expenditure 预期开支 8 `}I]  
anticipated net profit 预期纯利 Ru@ { b`  
anticipated revenue 预期收入 mr>dZ)  
anti-inflation measure 反通货膨胀措施 ffR<G&"n~b  
anti-inflationary stance 反通货膨胀立场 z!aU85y  
apparent deficit 表面赤字 YK>?;U+|  
apparent financial solvency 表面偿债能力 }///k]_Sh  
apparent partner 表面合伙人 ){4!  
application for personal assessment 个人入息课税申请书 X+QoO=02LR  
application of fund 资金应用 %+@<T<>J<k  
application to release as liquidator and to destruct the books of accounts and documents EIF"{,m  
申请免除清盘人职务及毁灭帐簿与文件 O96%U$W  
appointed actuary 委任精算师 "f:_(np,  
appointed auditor 委任核数师;委任审计师 Ou{VDE  
appointed trustee 委任的受托人 wL[{6wL  
appointer 委任人 m1Xc3=Y  
apportioned pro rata 按比例分摊 4 }NCdGD  
apportionment 分配;分摊 IlZ$Jd  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 X#Hl<d2  
apportionment formula 分摊方程式 `\yQn7 Oq  
apportionment of estate duty 遗产税的分摊 Qv]>L4PO  
appraisal 估价;评估 _2X6c,  
appreciable growth 可观增长 z@[-+Q:  
appreciable impact 显着影响 DFp">1@`PR  
appreciable increase 可观增长 `JcWH_[  
appreciation 增值;升值 xM?tdQ~VHY  
appreciation against other currencies 相对其他货币升值 6 -BC/  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 LerRrN}~  
appreciation tax 增值税 soh9Oedml-  
appropriation 拨款;拨用;拨付 v.F|8 cG  
appropriation account 拨款帐目 RG:_:%@%}  
Appropriation Bill 拨款法案 #6@4c5{2=4  
appropriation-in-aid system 补助拨款办法 \G2PK&)F  
approved assets 核准资产 ]/7#[  
approved basket stock 认可一篮子证券 > 1=].  
approved budget 核准预算 [D2<)  
approved charitable donation 认可慈善捐款 2}rYH;Mx  
approved charitable institution 认可慈善机构 :{%~L4$HI  
approved currency 核准货币;认可货币 + S@[1 N  
approved estimates 核准预算 BBa!l e9P  
approved estimates of expenditure 核准开支预算 {R?VB!dR  
approved overseas insurer 核准海外保险人 Hb\['VhzM  
approved overseas trust company 核准海外信托公司 b1EY6'R2  
approved pooled investment fund 核准汇集投资基金 KM/c^ a4V  
approved provident fund scheme 认可公积金计划 ufJHC06  
approved provision 核准拨款 lJt?0;gn  
approved redeemable share 核准可赎回股份 WmuYHEU  
approved regional stock 认可地区性证券 4VhKV JX  
approved retirement scheme 认可退休金计划 kOQ!]-;  
approved subordinated loan 核准附属贷款 nw0Tg= P  
arbitrage 套戥;套汇;套利 V W(+sSQ  
arbitrageur 套戥者;套汇者 U% OlYP$g  
arbitrary amount 临时款项 4wPP/`  
arrangement 措施;安排;协定 {J-Ojw|Y b  
arrears 欠款 H^+Znmo  
arrears of pay 欠付薪酬 e17]{6y  
arrears of revenue 逾期未收税款;逾期未收的帐项 3x)jab  
articles of association 组织章程;组织细则;组织章程细则 D!mx&O9  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 f1q0*)fk  
ascertainment of profit 确定利润 \7G.anY  
"Asia Clear" “亚洲结算系统” 5% w08  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 E.G]T#wt0  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 |a=7P  
Asian Development Fund [ADF] 亚洲发展基金 ;0-R"c)-  
Asian dollar bond 亚洲美元债券 *d:$vaL  
Asian dollar market 亚洲美元市场 5C-XQS1  
Asian dollar rate 亚洲美元利率 RO| }WD)  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 +|qw>1J(  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 PV-B<Y  
asked price 沽盘;喊价;索价;卖方报价 =g?k`v p  
assessable income 应评税入息 3*N0oc^m  
assessable loss 应评税亏损 3x>Y  
assessable profit 应评税利润 \"b'Z2g  
assessable value 应评税值 %II o  
assessed profit 估定利润 /|@~:5R5H  
assessed value 经评估价值 "Fz1:VV&  
assessment 评税;评定;估价;评税单 6Oy6r  
assessment number 评税编号;估价编号 ohi0_mBz  
assessment of additional tax 补加税评税 #!t6'*  
assessment of performance 业绩评估;实绩评价 {/i&o  
Assessor 评税主任 *RFBLCt  
asset price bubbles 资产价格泡沫 r-,u)zf"  
asset-backed securities 具资产保证的证券 *9 (E0"  
assets accretion 资产增值 3-BC4y/  
assets and liabilities 资产与负债 =d/$B!t{  
assets betterment statement 资产递增表;资产改进表 P?Kg7m W  
assets lending 实物放款;有抵押贷款 XO}SPf-  
assets of the company passing on the death 死者去世时转移的公司资产 rN'}IS@5  
assets pledged as security for liabilities 用作负债抵押的资产 \{= {{O  
assets portfolio 资产投资组合 mp8Zb&Ggb  
assets price 资产价格 p MR4]G  
assets quality 资产质素 6ipQx/IQ  
assets realization 资产变现 ~-'-<-  
assets refinancing arrangement 资产再集资安排 !J[!i"e  
assets securitization 资产证券化 3\K;y>NK  
assets situated outside Hong Kong 在香港以外地方的资产 e8{!Kjiz  
assets stripping 削减资产;拆卖资产 oE)xL%*  
assets value 资产值 5:%`&B\  
assignee 承让人 4c<\_\\ck  
assignment 转让;转让书;转让契 )\ J~KB4  
assignment of interest 权益转让 T1;>qgp4b  
assignment of letters patent and trade mark 专利证书及商标转让 u56F;y  
assignment of property 物业转让;物业转让书 p tlag&Z  
assignment right 转让权 nGxG!  
assignor 转让人 T$Z}1e]  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 G)&!f)6  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 _po5j;"_O  
associate member 附属会员 rLA^ &P:  
associated body corporate 相联法人团体 L$ZsNs+  
associated company 相联公司;联属公司 [^gb6W9Y  
associated corporation 相联法团 o90[,  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] N'Vj& DWC  
公认会计师公会〔英国〕 1z_1Hl  
Association of Futures Exchange Brokers 香港期货经纪协会 e^UUR-K%  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 9r ](/"=f  
association of underwriters 承保人组织 'rrnTd c  
assumption of control 接管 ON"p^o>/_?  
assurance 担保;保险;转易;转易书 AJ z 1    
assurance of interest 权益的转易 i:H]Sb)<b  
at 19XX price 按一九XX年价格计算 Aa^w{D  
at a discount 按赔价计算;按贴水价格计算;打折扣 0@&/W-VXg  
at a premium 按溢价计算;按升水价格计算 *vT Abk$   
at call 通知付款;按通知 tv5N wM  
at constant market price 按固定市价计算 <DhuY/o  
at constant price 按固定价格计算 2\CZ"a#[  
at cost 按成本计算 ]PB95%  
at current market price 按当时市价计算;按现时市价计算 zKThM#.Wa  
at current price 按当时价格计算;按现时价格计算 #)4p ,H  
at factor cost 按要素成本计算;按生产要素成本计算 \_7'f  
at money-of-the-day price 按付款当日价格计算 XpPcQIM*  
at or better 按指定或较佳价位〔买卖指令〕 n(_wt##wE~  
at par 按面值计算;平价 Z8Tb43?  
at sight 见票即付 Ss:'H H4  
at the close 按收市盘 gi+FL_8CzU  
at the opening 按开市盘 !ZY1AhGZ  
attestation 见证;见证条款 VH] <o0  
at-the-money option 平价期权 O6ltGtF  
attorney 受权人;受托代表人 +pe\9F  
attornment 新拥有人承认书 Gn;^]8d  
attributable profit 可归属利润 <g64N  
attributable share value 可归属股份价值 w I[Hoi V  
Auckland Stock Exchange 奥克兰证券交易所 Nhtc^DX  
auction 拍卖 WLH ;{  
auctioneer 拍卖商 &:~9'-O  
audit 审计;核数 k=X)ax t1  
Audit Commission 审计署 q[x|tO  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *r ('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〕 XII',&  
audit review 帐目审查 rd,!-w5  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 )"%J~:`h}  
audited account 审计帐目;经审计的帐目 **c"}S6:mC  
audited annual account 经审计的周年帐目 dJ~Occ1~r  
audited balance sheet 经审计的资产负债表 \"d\b><R  
auditor 核数师;核数主任;审计师 uCgJ F@  
auditor's certificate 核数师证明书;审计师证明书 be [E^%  
auditor's report 核数师报告;审计师报告 i]& >+R<6  
Aussie bond 澳元债券 L;=LAQ6[  
austerity budget 紧缩预算 4^!%>V"d/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 |#Q0UM|'Q  
Australia All Ordinaries Index 澳洲所有普通股票指数 EmyE%$*T  
Australian Dollar [AUD] 澳元 1w+)ne_&  
Australian Options Market 澳大利亚期权市场 gFXz:!A  
Australian Securities Commission 澳洲证券事务监察委员会 #;h> x  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ]2_=(N\Kt  
Australian Stock Exchange 澳大利亚证券交易所 /xd|mo)D  
Austrian Schilling [ATS] 奥地利先令 cDz^jC   
authentication 认证;鉴证 C1OiMb(:  
authority to purchase 委托购买证;委购书 c=re(  
authorization 认可;核准;授权;授权书 &&C'\,ZK5  
authorization by direction 指示授权 [S0wwWU |0  
authorization by instruction 指令授权 P.djR)YI  
authorization by warrant 令状授权 JO~62='J  
authorization of unit trust 单位信托的认可 azG"Mt |7Z  
authorized agent 指定代理人 b]*OGp4]5  
authorized capital 法定资本 6Q_ZP#oAV  
authorized clerk 出市员 ]Mvpec_B  
authorized dealer 认可交易商 .]N`]3$=  
authorized financial institution 认可财务机构 "O_)~u  
authorized fund 认可基金 f,Am;:\ |  
authorized fund house 获授权的基金公司;认可基金公司 ~DS.b-E  
authorized institution 认可机构 :g{ybTSEe  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 HIda%D  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 CW FE{  
authorized insurer 获授权保险人;获认可承保人 Yi <1z:\  
authorized investment 特准投资项目 Ged} qXn  
authorized person 获授权人 S$4 6YQ  
authorized representative 获授权代表 znAo]F9=J"  
authorized share capital 法定股本 9}+X#ma.Nc  
automated quotation system 自动报价系统 27MwZz  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] KfQ?b_H.  
自动交易系统〔香港期货交易所有限公司〕 Lzx2An@R  
automatic adjustment mechanism 自动调整机制 7@&kPh}PG  
automatic adjustment system 自动调整系统 ^_BjO(b'e  
Automatic Clearing House 自动票据交换所 4h T!DS  
automatic exchange rates accumulation system 自动化汇率累集系统 cGlpJ)'-{  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 8YQ7XB  
automatic teller machine [ATM] 自动柜员机 `chD*@76I  
autopay 自动转帐 HE0m#  
available assets 可用资产 I/u>Gt  
available fiscal reserve 现存财政储备 B?4Iu)bCxI  
available profit 可用利润 5>hXqNjP2  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 @QE&D+NS  
average 平均;平均数;海损 VFKFO9  
average basic salary 平均基本薪金 D58RHgY[  
average consumer expenditure 平均消费开支;一般消费开支 6_K7!?YG7  
average cost 平均成本 AB<%GzW0(  
average cost of land production 增辟土地平均成本 w"L]?#  
average daily turnover 平均每日成交额 #X0Xc2}{f  
average daily wage rate 平均每日工资率 _/YM@%d  
average expenditure pattern 平均开支模式 xl9S=^`=  
average growth rate 平均增长率 tjQ6[`  
average net fixed assets 固定资产平均净值 dV /Es  
average of relatives 相对价格平均数 KGmAnN  
average price 平均价格 gL`aLg_  
average propensity to consume 平均消费倾向;一般消费倾向 /x\~ 5cC  
average propensity to save 平均储蓄倾向;一般储蓄倾向 V5gr-^E  
average rate 平均率 _>_ "cKS  
average revenue 平均收入;平均收益 6NQ`IC  
average stock 平均库存;平均存货 @h(Z;  
average yearly rent 平均年租 bk]g}s  
avoidance of double taxation 避免双重课税 E`]un.  
avoidance of tax 避税
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只看该作者 1 发表于: 2006-01-15
恩 不错 不过建议这些帖子发到一张里面 或者一张里面发5个字母单词 ]$Q@4=fb  
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