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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: :f;|^(]"  
A share A股;甲类股份 +E4 _^  
abatement of tax 减税;减扣免税额 K<GCP2  
ABN AMRO Bank N.V. 荷兰银行 e$=|-J z  
above-the-line expenditure 线上项目支出;经常预算支出 J?'!8,RX  
above-the-line receipt 线上项目收入;经常预算收入 X)m2{@v D  
ABSA Asia Limited 南非联合亚洲有限公司 {'!~j!1'j  
absolute change 绝对数值变更 h# 8b#  
absolute expenditure 实际开支 ty>O}9%  
absolute guideline figure 绝对准则数字 YP l{5 =  
absolute interest 绝对权益 x{$NstGB  
absolute order of discharge 绝对破产解除令 c&&UT-Z  
absolute profit margin 绝对利润幅度 #Gx@\BE{  
absolute value 实值;绝对值 9"S3AEI  
absolutely vested interest 绝对既得权益 '! (`?  
absorbed cost 已吸收成本;已分摊成本 k W,|>  
absorption 吸收;分摊;合并 v0=~PN~E  
absorption rate 吸收率;摊配率;分摊率 ,dBI=D'  
ACB Finance Limited 亚洲商业财务有限公司 m='OnTeOE  
acceptable form of reciprocity 合理的互惠条件 l<0V0R(  
acceptable rate 适当利率;适当汇率 > R=YF*t  
acceptance agreement 承兑协议 zdCt#=QV?R  
acceptance for honour 参加承兑 Za w+  
acceptor 承兑人;接受人;受票人 X!Q"p$D4(  
acceptor for honour 参加承兑人 h 8s*FI  
accident insurance 意外保险 u2QJDLMJv  
Accident Insurance Association of Hong Kong 香港意外保险公会 J++D\x#@  
accident insurance scheme 意外保险计划 )Pq.kn{Sp  
accident year basis 意外年度基准 K4BMa]/U  
accommodation 通融;贷款 X*KT=q^?n  
accommodation bill 通融票据;空头票据 |4vk@0L  
accommodation party 汇票代发人 P; Ox|  
account balance 帐户余额;帐户结余 WlUE&=|Oz2  
account book 帐簿 #Z :r  
account collected in advance 预收款项 I/g]9 y  
account current book 往来帐簿 6F2}|c  
account of after-acquired property 事后取得的财产报告 rQJoaP+\q  
account of defaulter 拖欠帐目 o=ex{g(3  
account payable 应付帐款 k:sh:G+=$d  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 J3=jC5=J4  
account receivable 应收帐款 R)/w   
account receivable report 应收帐款报表 +dfSCs  
account statement 结单;帐单;会计财务报表 sC>8[Jatd  
account title 帐户名称;会计科目 2 E^P=jU`  
accountant's report 会计师报告 lgl/| ^ Uw  
Accountant's Report Rules 会计师报告规则 ;XT$rtuX  
accounting and auditing procedure 会计与审计程序;会计与核数程序 d9s"y?8  
Accounting Arrangements 《会计安排》 _ 0-YsD  
accounting basis 会计基础 tBrVg<]t  
accounting by Official Receiver 破产管理署署长呈交的帐目 F~EriO  
Accounting Circular 《会计通告》 k.%F!sK  
accounting class 会计类别 m`Z4#_s2  
accounting date 记帐日期;会计结算日期 8Xr"4;}f+  
accounting for money 款项核算 C}CX n X  
Accounting Officer 会计主任 R##O9BSI8Z  
accounting period 会计报告期;会计期 y03l_E,  
accounting policy 会计政策;会计方针 HM/ q B^  
accounting practice 会计惯例 ;\h'A(  
accounting principle 会计准则 8g\.1<~  
accounting record 会计记录 _>s.V`N'  
accounting report 会计报告 Ab`Gb  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 #ed]zI9O  
Accounting Society of China 中国会计学会 6*$N@>8&  
accounting statement 会计报表 _wIAr  
accounting system 会计制度;会计系统 fw<'ygd  
accounting transaction 会计事项;帐务交易 ^#+9v  
accounting treatment 会计处理 /=%4gWtr  
accounting year 会计年度 >|<6s],v  
accretion 增值;添加 J{H475GqiT  
accrual 应计项目;应累算数目 gb-n~m[y  
accrual basis 应计制;权责发生制 a`}-^;}SW  
accrual basis accounting 应计制会计;权责发生制会计 !T}`h'  
accrue 应累算;应计 7r>^_aW  
accrued benefit 应累算利益 Ex<loVIrP$  
accrued charges 应计费用 I8m(p+Z=  
accrued cumulative preference share dividend 应累算的累积优先股股息 /Mv'fich(  
accrued expenses 应累算费用  m{~r6@  
accrued interest payable 应付利息;应计未付利息 YV+e];s  
accrued interest receivable 应收利息;应计未收利息 B6BOy~B0  
accrued right 累算权益 QFMS]  
accruing profit 应累算的利润 b+kb7  
accumulated fiscal reserve 累积财政储备 X:YxsZQ 5Y  
accumulated profit 累积利润;滚存溢利 Z=#!FZ{  
accumulated reserve 累积储备 "QMHY\C  
accumulation of surplus income 累积收益盈余 Epx.0TA=t  
acquired assets 既得资产 t;'__">:q  
acquisition 收购;购置;取得 _v-sb(* J  
acquisition cost 购置成本 YPN|qn(  
acquisition expenses 购置费用 `|gCbs95  
acquisition of 100% interest 收购全部股权  M`bK   
acquisition of control 取得控制权 ak%8|'}  
acquisition of fixed assets 购置固定资产 Q,scjt[  
acquisition of shell “买壳” Q?~l=}2  
acquisition price 收购价 ~! @a  
act of God 天灾 W*P/~U=  
acting partner 执事合伙人 ,\VNs'j  
active market 买卖活跃的市场;交投畅旺的市场;旺市 3 Tt8#B  
active partner 积极参与的合伙人 k7j;'6  
active trading 交投活跃 s;>jy/o0 s  
actual circulation 实际流通 , =#'?>Kq  
actual cost 实际成本 Ox58L>:0m  
actual expenditure 实际开支;实际支出 EM"YjC)F  
actual income 实际入息;实际收入;实际收益 #6JG#!W  
actual market 现货市场 /gxwp:&lY  
actual price 现货价;实际价格 Zvc{o8^z  
actual profit 实际利润 \hg12],#:@  
actual quotation 实盘;实际价位;实际报价 cEe>Lyt  
actual year basis 按实际年度计算 !aLL|}S  
actuals 实货 T7[ItLZ  
actuarial investigation 精算调查 4]Krx m`8  
actuarial principle 精算原则 C@xh$(y  
actuarial report 精算师报告 86[T BX5'  
Actuarial Society of Hong Kong 香港精算学会 g1Aq;Ah/  
actuarial valuation 精算师估值 `Do-!G+W  
actuary 精算师 <MoWS9s!yb  
ad referendum agreement 暂定协议;有待覆核的协定 |',Gy\Sj  
ad valorem duty 从价税;按值征税 B7cXbUAQs  
ad valorem duty system 从价税制 WO|#`HM2  
ad valorem fee 从价费 a4c~ThbI  
ad valorem tariff 从价关税 l/SbJrM*  
additional allowance 额外免税额 Kpg]b"9.R  
additional amount for unexpired risk 未过期风险的额外款额 |@Bl?Bs+  
additional assessable profit 补加应评税利润 'En6h"{  
additional assessment 补加评税 t'^/}=c-  
additional commitment 额外承担  1D6iJ  
additional commitment vote 额外承担拨款 u\50,N9Wp{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 >xT8[  
additional dependent parent allowance 供养父母额外免税额 -e30!A  
additional provision 额外拨款 tv5SQ+AI3  
additional stamp duty 附加印花税 L.>`;`dmY  
additional tax 补加税罚款;补加税款 ZZ#S\*  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 g^=p)h3  
adjudged bankrupt 被裁定破产 p9 %7h.  
adjudicated bankrupt 裁定破产人 ='a$>JVJ5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 XSXS;Fh)  
adjudication of bankruptcy 裁定破产;宣告破产 ENygD  
adjudication of insolvency 裁定无力偿还债务 66v6do7  
adjusted actual 经调整的实数;调整后的实数 /mmC qP  
adjusted current assets 经调整的流动资产;调整后的流动资产 |[8&5[);  
adjusted figure 经调整的数字;调整后的数额 "Q ^Ck7  
adjusted liabilities 经调整的负债;调整后的负债 '(;`t1V8k  
adjusted loss 经调整的亏损;调整后的亏损 h60*=+vdJ  
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 S_WYU&8  
adjusted profit 经调整的利润;调整后的利润 Mc9%s$MT  
adjusted surplus 经调整的盈余额;调整后的盈余额 c{z QX0  
adjusted value 经调整的价值;调整后的价值 >a[)F  
adjustment 调整;修订;理算〔保险〕 +Ibcc8Qud  
adjustment centre 调剂中心 L9"V$MO  
adjustment lag 调整过程的时间差距;调整时差 5Osx__6$t  
adjustment mechanism 调整机制 -|T.APxB  
adjustment of loss 亏损调整 SO9j/  
adjustment process 调整过程;调整程序 2ACN5lyUS  
adjustment range 调整幅度 L'.7V ~b{  
administered exchange rate 受管制汇率 I6~.sTl  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 = oQ-I  
administration expenses 行政费用 Y`w+?}(M  
administration fee 手续费;行政费 _uID3N%  
administration in bankruptcy 破产管理 {U>B\D  
administration order 遗产管理令 qy"#XbBeV  
administrator 管理人;遗产管理人 nKT\/}d  
administrator of the estate 遗产管理人 l@%MS\{  
admission of debt 债项承认书 YRqIC -_  
admission of proof 接纳债权证明 }O-|b#Q  
advance 放贷款项;垫付款项;预支款项;预付款项 `J#(ffo-  
advance account 暂支帐目;预付款帐户 DR;rK[f  
advance compensation 预付补偿金 NZ7g}+GTG  
advance from shareholder 股东垫款 O$+0 .  
advance pending reimbursement 预支以待日后付还 O)n"a\LD  
advanced economy 先进经济体系 eNR>W>;'  
advancement 预付;预付财产 `;L>[\Xi  
advances warrant 垫款令 JdF;*`_7*  
advancing 贷出 ycTX\.KV  
adverse balance 逆差 > X<pzD3u  
adverse exchange 逆汇 rLtB^?A z  
advertisement addressed to shareholders 在报章刊登的致股东通告 ,E<(K8  
advice for collection 托收通知书 R_`i=>Z-  
advice of drawing 提款通知书;汇票通知书 :2vk vLM  
advice of payment 付款通知 zuwlVn  
Advisory Committee [Securities and Futures Commission] qS:hv&~  
谘询委员会〔证券及期货事务监察委员会〕 A}W) La\  
Advisory Committee on Diversification 经济多元化谘询委员会 !RN(/ &%y  
affidavit 誓章;遗产申报誓章 j#rjYiYKy  
affidavit of no receipt 述明无收款的誓章 /I(IT=kp  
affiliate 联号;联营公司;附属公司 Yj;KKgk  
affiliated company 附属公司;联号;联营公司 ~dg7c{o5  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 D6fry\  
affordability 负担能力 >{C=\F#*L  
African Development Bank [AfDB] 非洲开发银行 JHC 6l  
after-acquired property 事后取得的财产 7.`Fe g.  
after-hours dealing 市后交易 ]3nka$wA*  
after-tax profit 税后盈利;税后利润;税后溢利 .5 Sw  
agency agreement 代理协议 tNj-~r  
agency expenses 代理机构的开支 mII7p LbQ  
agency fee 代理费 ..'k+0u^  
Agency Law 《代理法》 cks53/Z  
agent 代理人;承销人  rl"$6{Z}  
agent of company 公司代理人 $dIu${lu  
agent's fee 代理人费;经纪费 >MwjUq  
aggregate 总计;总数;总体数字 78T9"CS  
aggregate amount 总款额;总额 lV<2+Is  
aggregate assets and liabilities 总体资产与负债 LQ(z~M0B  
aggregate at constant price 按固定价格计算的总体数字 9%T~^V%T7  
aggregate demand 总需求 }coSMTMv6  
aggregate gross position 总持仓量 ra2sYH1wr  
aggregate limit 总限额 l+`f\},  
aggregate of salaries tax 合计薪俸税 <pyLWmO  
aggregate performance 总体表现;总体业绩 Y">m g=B  
aggregate supply 总体供应 1j"_@?H[  
aggregate surplus 总盈余 &3~lZa;D  
aggregate total 整体总额 : .Y  
aggregate value 总值;合计价值 iZm# "}VG  
aggregated basis 合计基准 4LO4SYW7  
aggregated net chargeable income 合计应课税入息实额 HtY0=r  
aggregation 合并计算;合计;总和 )lh48Ag0t;  
aggregation of incomes of husband and wife 夫妇入息合并计算 }ya@*jH  
aggregation of property 财产的总和 5G  @  
agio 差价;贴水 sF-{ (  
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》 P&I%!'<   
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment A@M%}h  
《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》 4j+FDc`  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment _sLSl; /t  
《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》 JWQd/  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 5yBaxw`  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 3*INDD=  
agreement for a settlement 授产协议 "pUqYMB2i  
agreement for assignment 转让协议 xgeDfpF'  
agreement for sale 售卖协议;买卖协议 4u0\|e@a  
agreement for sale and purchase 买卖协议 NEp )V'  
agreement for the payment of interest 支付利息协议 z 3((L  
agreement for the repayment of money 还款协议 PY.4J4nn|  
agreement of reinsurance 再保险协议 CWKN0HB  
Agricultural Bank of China 中国农业银行 ^K[WFiN}  
air passenger departure tax 飞机乘客离境税 k+qxx5{  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 F9h'.{@d  
airport tax 机场税 J5Pi"U$FkY  
alcohol duty 酒精税 &ed&2t`Y  
alienation 让与;让渡;转让 bT93R8yp  
alimony 生活费;赡养费 ' b?' u  
All Ordinaries Index [AOI] 所有普通股指数 Em6P6D>S>,  
all risks 全险;综合险 vl}fC@%WRI  
All Sales Record for Stock Market 《股票市场成交报告》 DpA"5RV  
Allied Capital Resources Limited 新联财务有限公司 }7Lo}}  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 d6RO2^  
allocation letter 拨款信件 n`v;S>aT  
allocation of fund 分配款项;预留款项 a* 2*aH7  
allocation of profit 利润分配;溢利分配  j`H5S  
allocation warrant 拨款令 e *9c33  
allotment 分配;配股 *49({TD6`  
allotment notice 股份配售通知;配股通知 {9mXJu$cc  
allotment of shares 股份分配 V/N:Of:\R  
allowable 可获宽免;免税的 lSW6\jX  
allowable business loss 可扣除的营业亏损 F"I{_yleq'  
allowable expenses 可扣税的支出 -O&u;kh4g  
allowance 免税额;津贴;备抵;准备金 V%|CCrR  
allowance for debts 债项的免税额 <d*;d3gm  
allowance for depreciation by wear and tear 耗损折旧免税额 &ZyZmB  
allowance for funeral expenses 殡殓费的免税额 8nV#\J9  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金  x&^>|'H  
allowance for repairs and outgoings 修葺及支出方面的免税额 *,x-}%X  
allowance to debtor 给债务人的津贴 d;:H#F+ (  
alteration of capital 资本更改 7tZvz `\  
alternate trustee 候补受托人 1VXyn\  
amalgamation 合并 +,8j]<wpo  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 b\ P6,s'(  
ambit of charges 征税范围;收费范围 F R57F(31  
amended valuation 经修订的估值 @$:T]N3m  
American Commodities Exchange 美国商品交易所 cpY'::5.%  
American Express Bank Limited 美国运通银行 +O]jklS4H  
American Stock Exchange 美国证券交易所 WRdBL5  
amortization 摊销 $~^Y4 } m  
amount due from banks 存放银行同业的款项 <t~RGn3  
amount due from banks abroad 存放海外银行同业的款项 k 'CM^,F&  
amount due from holding companies 控股公司欠款 P }BU7`8  
amount due from local banks 存放本港银行同业的款项 fC4#b?Q  
amount due to banks 银行同业的存款 .@5Ro D[o  
amount due to banks abroad 海外银行同业的存款 \+9~\eeXb  
amount due to holding companies 控股公司存款 Ire+r "am  
amount due to local banks 本港银行同业的存款 xbTvv>'U  
amount due to outport banks 外埠银行同业的存款 Bm e_#  
amount for note issue 发行纸币的款额 ?v5OUmFM  
amount of bond 担保契据的款额 OCX>LK!K  
amount of consideration 代价款额 YZ0y_it)  
amount of contribution 供款数额 \Ei(HmEU  
amount of indebtedness 负债款额 bY@ S[  
amount of principal of the loan 贷款本金额 ;~^9$Z@%Q  
amount of rates chargeable 应征差饷数额 BI|BfO%F$j  
amount of share capital 股本额 1K&_t  
amount of sums assured 承保款额 N'5AU (  
amount of variation 变动幅度 @gc|Z]CV  
amount of vote 拨款数额 j Z6]G{  
amount payable 应付款额 MJyz0.9c  
amount receivable 应收款额 {?+dVLa^;  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 E\_Wpk  
analysis 分析 Q:v9C ^7  
ancillary risk 附属风险 NT1"?Thx|  
annual account 周年帐目;周年帐目报表;年度决算;年结 isF jJPe  
annual accounting date 年结日期 g %ZKn  
annual allowance 每年免税额;年积金;年度津贴;年津 bjq+x:>  
annual balance 年度余额 \h{M\bSIEa  
annual disposable income 每年可动用收入 @nNhW  
annual estimates 周年预算 M9PzA'}4W6  
annual fee 年费 Id(wY$C&>  
annual general meeting 周年大会 HNMVs]/e  
annual growth rate 年增率;每年增长率 P&g.%8b~84  
annual long-term supplement 长期个案每年补助金 n1E^8[~'  
annual pensionable emolument 可供计算退休金的年薪 ^7p>p8  
annual report 年报 3Yb2p!o  
Annual Report on the Consumer Price Index 《消费物价指数年报》 .dE2,9{Z  
annual return 周年报表;周年申报表;每年报税表格 s{Wj&.)M  
Annual Return Rules 《周年报表规则》 I\y=uC  
annual review of consumer prices 每年消费物价回顾 {hRM=f7  
annual roll-forward basis 逐年延展方式 9im<J'  
annual salary 年薪 USDqh437  
annual statement 年度报表;年度决算表 o6b\ w  
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  f3E%0cg  
annuitant 年金受益人 >Nho`m(  
annuity 年金 VV%Q "0 \  
annuity contract 年金合约  MYk%p'  
annuity on human life 人寿年金 Nn:>c<[  
antecedent debt 先前的债项 :~PzTUz  
ante-dated cheque 倒填日期支票 cD5^mxd%  
anticipated expenditure 预期开支 |to|kU  
anticipated net profit 预期纯利 I_aS C4  
anticipated revenue 预期收入 gX'nFGqud  
anti-inflation measure 反通货膨胀措施 5 0KB:1(g  
anti-inflationary stance 反通货膨胀立场 OS{j5o  
apparent deficit 表面赤字 &pk&8_=f  
apparent financial solvency 表面偿债能力 -~HyzX\cZB  
apparent partner 表面合伙人 bMjE@S&  
application for personal assessment 个人入息课税申请书 cs\/6gSCo  
application of fund 资金应用 FV];od&c  
application to release as liquidator and to destruct the books of accounts and documents F Cp\w1+  
申请免除清盘人职务及毁灭帐簿与文件 wJ}9(>id*  
appointed actuary 委任精算师 ^{l^Z +b.  
appointed auditor 委任核数师;委任审计师 p]^?4  
appointed trustee 委任的受托人 97L|IZ s)  
appointer 委任人 O9/7?"l"  
apportioned pro rata 按比例分摊 ]ysEj3  
apportionment 分配;分摊 jWE?$r"  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 sfUKH;xC  
apportionment formula 分摊方程式 oBpoZ @[Z  
apportionment of estate duty 遗产税的分摊 I `I+7~t  
appraisal 估价;评估 $TK<~3`  
appreciable growth 可观增长 ? 3'O  
appreciable impact 显着影响 W&'[Xj  
appreciable increase 可观增长 Up*.z\|'y  
appreciation 增值;升值 MmL)CT  
appreciation against other currencies 相对其他货币升值 m .':5  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 uB*Y}"Fn  
appreciation tax 增值税 ),%(A~\  
appropriation 拨款;拨用;拨付 S +mM S  
appropriation account 拨款帐目 P)k!#*  
Appropriation Bill 拨款法案 loR,f&80=O  
appropriation-in-aid system 补助拨款办法 -V\$oVS0S  
approved assets 核准资产 JsY|Fv  
approved basket stock 认可一篮子证券 !o{>[  
approved budget 核准预算 (;(P3h  
approved charitable donation 认可慈善捐款 Kc,=J?Ob  
approved charitable institution 认可慈善机构 {g@?\  
approved currency 核准货币;认可货币 wusj;v4C4M  
approved estimates 核准预算 QGkMT +A  
approved estimates of expenditure 核准开支预算 PQJI~u9te}  
approved overseas insurer 核准海外保险人 ='U>P( R-  
approved overseas trust company 核准海外信托公司 na)-'  
approved pooled investment fund 核准汇集投资基金 G Ch]5\  
approved provident fund scheme 认可公积金计划 -&UP[Mq  
approved provision 核准拨款 []#>r k~  
approved redeemable share 核准可赎回股份 kbcqUE  
approved regional stock 认可地区性证券 m R|;}u;d  
approved retirement scheme 认可退休金计划 %j7HIxZh  
approved subordinated loan 核准附属贷款 jVxX! V  
arbitrage 套戥;套汇;套利 lq[o2\  
arbitrageur 套戥者;套汇者 UFOUkS F  
arbitrary amount 临时款项 lBN1OL[N  
arrangement 措施;安排;协定 \YN(rD-  
arrears 欠款 WA1h|:Z  
arrears of pay 欠付薪酬 w15Qqh lK  
arrears of revenue 逾期未收税款;逾期未收的帐项 :IB@@5r1  
articles of association 组织章程;组织细则;组织章程细则 9=FqI50{  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 NB@TyU  
ascertainment of profit 确定利润 #eZm)KFQg  
"Asia Clear" “亚洲结算系统” [i 7^a/e  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 {%! >0@7  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 $?FA7=_  
Asian Development Fund [ADF] 亚洲发展基金 &'{?Y;A  
Asian dollar bond 亚洲美元债券 }r _d{nhi  
Asian dollar market 亚洲美元市场 SAUfA5|e  
Asian dollar rate 亚洲美元利率 W}0cM9 g  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ~REP@!\r^  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕  =o? Q0  
asked price 沽盘;喊价;索价;卖方报价 mQiVTIP3[O  
assessable income 应评税入息 ]?"1FSu-8r  
assessable loss 应评税亏损 +.Cx.Nf(  
assessable profit 应评税利润 S`?L\R.:  
assessable value 应评税值 6U!zc]>  
assessed profit 估定利润 ^U@-Dp,k+  
assessed value 经评估价值 Mb +  
assessment 评税;评定;估价;评税单 q8-*3K  
assessment number 评税编号;估价编号 //O9}-  
assessment of additional tax 补加税评税 3Y6W)$ Q  
assessment of performance 业绩评估;实绩评价 o / i W%  
Assessor 评税主任 x4 .Y&Wq#  
asset price bubbles 资产价格泡沫 G0^,@jF?b  
asset-backed securities 具资产保证的证券 nbf w7u  
assets accretion 资产增值 1:Dm, d;  
assets and liabilities 资产与负债 48p< ~#<W\  
assets betterment statement 资产递增表;资产改进表 8-clL\bm  
assets lending 实物放款;有抵押贷款 Uk0Fo(HY  
assets of the company passing on the death 死者去世时转移的公司资产 \]$TBN dJ4  
assets pledged as security for liabilities 用作负债抵押的资产 +ia N[F$  
assets portfolio 资产投资组合 {%PgR){qR  
assets price 资产价格 {EL J!o[  
assets quality 资产质素 |tua*zEsS  
assets realization 资产变现 2z+-vT%  
assets refinancing arrangement 资产再集资安排 \7elqX`.yY  
assets securitization 资产证券化 fk!P#  
assets situated outside Hong Kong 在香港以外地方的资产 h^aUVuL/  
assets stripping 削减资产;拆卖资产 '|~L9t  
assets value 资产值 YVT\@+C'  
assignee 承让人 %!HBPLk  
assignment 转让;转让书;转让契 4Y!_tZ>  
assignment of interest 权益转让 ;G\RGU~  
assignment of letters patent and trade mark 专利证书及商标转让 -Nu Rf#  
assignment of property 物业转让;物业转让书 *<rBV`AP  
assignment right 转让权 n `Ry!  
assignor 转让人 UX!)\5-  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 zmdu\:_X9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Hs>|-iDs(  
associate member 附属会员 9 %MHIY5  
associated body corporate 相联法人团体 S#g=;hD  
associated company 相联公司;联属公司 ){S/h<4m  
associated corporation 相联法团 .Km6 (U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] >?yxig:_  
公认会计师公会〔英国〕 9 U!-Zn!  
Association of Futures Exchange Brokers 香港期货经纪协会 /~nPPC  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ?VaAVxd29  
association of underwriters 承保人组织 8*[Q{:'.  
assumption of control 接管 +w(>UBy-  
assurance 担保;保险;转易;转易书 aH(B}wh{  
assurance of interest 权益的转易 i<>zN^zn  
at 19XX price 按一九XX年价格计算 tJgo% P1  
at a discount 按赔价计算;按贴水价格计算;打折扣 @Q#<-/  
at a premium 按溢价计算;按升水价格计算 tuWJj^  
at call 通知付款;按通知 9X%H$>s  
at constant market price 按固定市价计算 SRfnT?u6  
at constant price 按固定价格计算 >ngP\&\  
at cost 按成本计算 V3] Z~@  
at current market price 按当时市价计算;按现时市价计算 R3\oLT4  
at current price 按当时价格计算;按现时价格计算 a-(OAzQ_  
at factor cost 按要素成本计算;按生产要素成本计算 HAOl&\)7"_  
at money-of-the-day price 按付款当日价格计算 v==]v2 -  
at or better 按指定或较佳价位〔买卖指令〕 S{.G=O  
at par 按面值计算;平价 u U;]/  
at sight 见票即付 +,$ SZO]  
at the close 按收市盘 D1g .Fek5  
at the opening 按开市盘 W]l&mr  
attestation 见证;见证条款 ),53(=/hl  
at-the-money option 平价期权 D @bnm s  
attorney 受权人;受托代表人 i *9Bu;  
attornment 新拥有人承认书 SZ)AO8&  
attributable profit 可归属利润 Qe,aIh  
attributable share value 可归属股份价值 6'YsSde".  
Auckland Stock Exchange 奥克兰证券交易所 NKJ+DD:'  
auction 拍卖 a ]~Yi.H  
auctioneer 拍卖商  p;k7\7  
audit 审计;核数 fRT4,;  
Audit Commission 审计署 N-cLp}D}WB  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] |y}iOI  
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〕 $CgR~D2G  
audit review 帐目审查 i<ug("/  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 <f+ 9wuZ  
audited account 审计帐目;经审计的帐目 1NI%J B  
audited annual account 经审计的周年帐目 #eKg!]4-R  
audited balance sheet 经审计的资产负债表 ?r"QJa>  
auditor 核数师;核数主任;审计师 6Rcl HU  
auditor's certificate 核数师证明书;审计师证明书 BGO!c[-  
auditor's report 核数师报告;审计师报告 C!%\cy%Xj  
Aussie bond 澳元债券 20Rj Rd  
austerity budget 紧缩预算 r'5~4'o$  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ,y%4QvG7a  
Australia All Ordinaries Index 澳洲所有普通股票指数 :K]&rGi,  
Australian Dollar [AUD] 澳元 N~] 4,~  
Australian Options Market 澳大利亚期权市场 \u@*FTS  
Australian Securities Commission 澳洲证券事务监察委员会 -YD+x PD  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 b?Zt3#  
Australian Stock Exchange 澳大利亚证券交易所 M,V~oc5  
Austrian Schilling [ATS] 奥地利先令 Fu;\t 0  
authentication 认证;鉴证 7%g8&d  
authority to purchase 委托购买证;委购书 B>=NE.ulUL  
authorization 认可;核准;授权;授权书 x;; =+)Gg  
authorization by direction 指示授权 _t'S<jTI  
authorization by instruction 指令授权 qS.TVNZ  
authorization by warrant 令状授权 34e> R?J  
authorization of unit trust 单位信托的认可 :l/?cV;  
authorized agent 指定代理人 g(`m#&P>G  
authorized capital 法定资本 Q^c)T>OAI  
authorized clerk 出市员 5:r*em  
authorized dealer 认可交易商 yR|Beno  
authorized financial institution 认可财务机构 EJ&aT etQ  
authorized fund 认可基金 nz%{hMNYH  
authorized fund house 获授权的基金公司;认可基金公司 zUNWcv!& "  
authorized institution 认可机构 l]wjH5mz=i  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 2qQG  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n9p_D  
authorized insurer 获授权保险人;获认可承保人 W7 iml|WV0  
authorized investment 特准投资项目 +q NX/F  
authorized person 获授权人 BXx0Z %e.3  
authorized representative 获授权代表 =}h8Cl{H/  
authorized share capital 法定股本 Q3OGU}F  
automated quotation system 自动报价系统 w,/&oe5M+  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] E` O@UW@  
自动交易系统〔香港期货交易所有限公司〕 C % d  
automatic adjustment mechanism 自动调整机制 vy&< O  
automatic adjustment system 自动调整系统 H,I k&{@j  
Automatic Clearing House 自动票据交换所 F[HMX4  
automatic exchange rates accumulation system 自动化汇率累集系统 yCt,-mz!z  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 RD1N@sHDKc  
automatic teller machine [ATM] 自动柜员机 #;*0 Pwe`  
autopay 自动转帐 qC;1ND  
available assets 可用资产 ]u\K}n6[q  
available fiscal reserve 现存财政储备 GI ~<clhf  
available profit 可用利润 C>bd HB7  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 tn@MOOP l  
average 平均;平均数;海损 eq<giHJM  
average basic salary 平均基本薪金 P}dhpU  
average consumer expenditure 平均消费开支;一般消费开支 vsDR@Y}k  
average cost 平均成本 pD )$O}  
average cost of land production 增辟土地平均成本 ESQgN+llj  
average daily turnover 平均每日成交额 V_.n G;  
average daily wage rate 平均每日工资率 <R%]9#re  
average expenditure pattern 平均开支模式 |5(< Vk=  
average growth rate 平均增长率 'tRaF  
average net fixed assets 固定资产平均净值 Kq. MmR!gl  
average of relatives 相对价格平均数 F9Y/Z5 Ea  
average price 平均价格 k 6)ThIG  
average propensity to consume 平均消费倾向;一般消费倾向 6L\?+=X  
average propensity to save 平均储蓄倾向;一般储蓄倾向 /ZcqKC  
average rate 平均率 :% o32  
average revenue 平均收入;平均收益 `_*NFv1_  
average stock 平均库存;平均存货 K@DK4{  
average yearly rent 平均年租 (sHvoE^q-  
avoidance of double taxation 避免双重课税 3$E\B=7/U  
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 >#j f Z5t  
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