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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: lk/n}bx  
A share A股;甲类股份 @'#,D!U  
abatement of tax 减税;减扣免税额 @K  &GJ  
ABN AMRO Bank N.V. 荷兰银行 B3pCy~*5  
above-the-line expenditure 线上项目支出;经常预算支出 Si2k"<5 U  
above-the-line receipt 线上项目收入;经常预算收入 @>r._ ~  
ABSA Asia Limited 南非联合亚洲有限公司 >c1qpk/  
absolute change 绝对数值变更 q<xCb%#Jl  
absolute expenditure 实际开支 [%"|G9  
absolute guideline figure 绝对准则数字 |GdUL%1hnC  
absolute interest 绝对权益 YqhAZp<  
absolute order of discharge 绝对破产解除令 'nzg6^I7g  
absolute profit margin 绝对利润幅度 >N^Jj:~l  
absolute value 实值;绝对值 $ Xv*,Bq  
absolutely vested interest 绝对既得权益 a#cCpE  
absorbed cost 已吸收成本;已分摊成本 k3lS8d7  
absorption 吸收;分摊;合并 7Haa;2 T'  
absorption rate 吸收率;摊配率;分摊率 F&4rO\aC"/  
ACB Finance Limited 亚洲商业财务有限公司 zGb|)A~,  
acceptable form of reciprocity 合理的互惠条件 F+YZE[h%  
acceptable rate 适当利率;适当汇率 f',Op1o  
acceptance agreement 承兑协议 \j@OZ   
acceptance for honour 参加承兑 R/~p>apg8  
acceptor 承兑人;接受人;受票人 6dq(T_eG  
acceptor for honour 参加承兑人 !j9t*2m[  
accident insurance 意外保险 epA:v|S  
Accident Insurance Association of Hong Kong 香港意外保险公会 l5S aT,%  
accident insurance scheme 意外保险计划 5Yg'BkEr  
accident year basis 意外年度基准 9'fQHwsJ  
accommodation 通融;贷款 ~8q)^vm>f?  
accommodation bill 通融票据;空头票据 [+rfAW>p}  
accommodation party 汇票代发人 F|S Xn\  
account balance 帐户余额;帐户结余 dPW#C5dm  
account book 帐簿 m ifxiV  
account collected in advance 预收款项 \r/rBa\  
account current book 往来帐簿 ? ^0:3$La  
account of after-acquired property 事后取得的财产报告 du<tGsy  
account of defaulter 拖欠帐目 [g7L&`f9  
account payable 应付帐款 CuaVb1r  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ^h(ew1:  
account receivable 应收帐款 R{C(K(5/  
account receivable report 应收帐款报表 `l\7+0W  
account statement 结单;帐单;会计财务报表 SL Ws*aq  
account title 帐户名称;会计科目 ak7bJ~)X=  
accountant's report 会计师报告 qk%;on&`  
Accountant's Report Rules 会计师报告规则 ih58 <Up5  
accounting and auditing procedure 会计与审计程序;会计与核数程序 66g9l9wm(  
Accounting Arrangements 《会计安排》 `!ob GMTQ<  
accounting basis 会计基础 }s7$7  
accounting by Official Receiver 破产管理署署长呈交的帐目 zIqU,n|]s  
Accounting Circular 《会计通告》 {BP{C=p  
accounting class 会计类别 "M<8UE\n  
accounting date 记帐日期;会计结算日期 \o z#l'z  
accounting for money 款项核算 -R|,9o^  
Accounting Officer 会计主任 \{Y 7FC~  
accounting period 会计报告期;会计期 ;"a=gr  
accounting policy 会计政策;会计方针 E(*0jAvO[z  
accounting practice 会计惯例 J?*1*h  
accounting principle 会计准则 *D'22TO[[!  
accounting record 会计记录 9 &$y}Y  
accounting report 会计报告 G!Op~p@Jm  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 cVXLKO  
Accounting Society of China 中国会计学会 ux=w!y;}  
accounting statement 会计报表 'j`=if  
accounting system 会计制度;会计系统 )1]ZtU  
accounting transaction 会计事项;帐务交易 `LrHKb aP  
accounting treatment 会计处理 bBiE  
accounting year 会计年度 P}Gj %4/G  
accretion 增值;添加 _zR+i]9   
accrual 应计项目;应累算数目 +Zb;Vn4  
accrual basis 应计制;权责发生制 (of#(I[m7  
accrual basis accounting 应计制会计;权责发生制会计 qrb[-|ie&  
accrue 应累算;应计 !]"@kl%  
accrued benefit 应累算利益 P@,XEQRd`  
accrued charges 应计费用 4-l 8,@9  
accrued cumulative preference share dividend 应累算的累积优先股股息 .N,bIQnj  
accrued expenses 应累算费用 p\Q5,eg  
accrued interest payable 应付利息;应计未付利息 W/=.@JjI  
accrued interest receivable 应收利息;应计未收利息 ayn)5q/z  
accrued right 累算权益 :">!r.Q  
accruing profit 应累算的利润 BOX{]EOj  
accumulated fiscal reserve 累积财政储备 T(#J_Y  
accumulated profit 累积利润;滚存溢利 NpE*fR')  
accumulated reserve 累积储备 IB(6+n,6s  
accumulation of surplus income 累积收益盈余 `{f}3bO7C  
acquired assets 既得资产 zG }@0  
acquisition 收购;购置;取得 /fKx} }g)  
acquisition cost 购置成本 5[8xV%>;  
acquisition expenses 购置费用 E~DQ-z  
acquisition of 100% interest 收购全部股权 `XJG(Oas\  
acquisition of control 取得控制权 R   
acquisition of fixed assets 购置固定资产 JYMiLph<  
acquisition of shell “买壳” A` N,  
acquisition price 收购价 TEP,Dq  
act of God 天灾 TtJH7  
acting partner 执事合伙人 T]^62(So  
active market 买卖活跃的市场;交投畅旺的市场;旺市  Fe#  1  
active partner 积极参与的合伙人 +vw\y  
active trading 交投活跃 qFicBpB  
actual circulation 实际流通 G'nmllB`]  
actual cost 实际成本 j%Y#(Q>  
actual expenditure 实际开支;实际支出 1rNzJ;'  
actual income 实际入息;实际收入;实际收益 =T3 <gGM  
actual market 现货市场 |.(dq^  
actual price 现货价;实际价格 g!FuY/%+  
actual profit 实际利润 [T|aw1SoN  
actual quotation 实盘;实际价位;实际报价 S){)Z  
actual year basis 按实际年度计算 rF3wx.  
actuals 实货 1gE [v  
actuarial investigation 精算调查 ^6jV_QM#  
actuarial principle 精算原则 ^4y,W]JUDt  
actuarial report 精算师报告 6, ^>mNm  
Actuarial Society of Hong Kong 香港精算学会 g1;:KzVv  
actuarial valuation 精算师估值 zv|2:4H  
actuary 精算师 l^! ?@Kg,z  
ad referendum agreement 暂定协议;有待覆核的协定 5us:adm[pD  
ad valorem duty 从价税;按值征税 Z|&MKG24  
ad valorem duty system 从价税制 `vU%*g&R  
ad valorem fee 从价费 V)3KS-  
ad valorem tariff 从价关税 |O{m2Fi  
additional allowance 额外免税额 272q1~&  
additional amount for unexpired risk 未过期风险的额外款额 F6LH $C  
additional assessable profit 补加应评税利润 -zCH**y%1  
additional assessment 补加评税 w0[6t#$F  
additional commitment 额外承担 ZFA`s qT  
additional commitment vote 额外承担拨款 t0( A4E  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 ZAW^/bo<  
additional dependent parent allowance 供养父母额外免税额 9# 23FK  
additional provision 额外拨款 Yc`o5Q\>  
additional stamp duty 附加印花税 Fh)IgzFj  
additional tax 补加税罚款;补加税款 48J@C vU  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 >>QY'1Eu  
adjudged bankrupt 被裁定破产 T tfo^ksw  
adjudicated bankrupt 裁定破产人 eJrQ\>z]V&  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 v>6"j1Z  
adjudication of bankruptcy 裁定破产;宣告破产 ~Sdb_EZ  
adjudication of insolvency 裁定无力偿还债务 loEPr5 bL  
adjusted actual 经调整的实数;调整后的实数 5A,K6f@:g  
adjusted current assets 经调整的流动资产;调整后的流动资产 ,j#XOy`mzy  
adjusted figure 经调整的数字;调整后的数额 R]JT&p|w.1  
adjusted liabilities 经调整的负债;调整后的负债 ,A9]CQ  
adjusted loss 经调整的亏损;调整后的亏损 hE &xE;  
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 G ?9"Y%  
adjusted profit 经调整的利润;调整后的利润 _Ym]Mj' ln  
adjusted surplus 经调整的盈余额;调整后的盈余额 ##q2mm:a9P  
adjusted value 经调整的价值;调整后的价值 q?Cnav`DY  
adjustment 调整;修订;理算〔保险〕 gK+ 4C  
adjustment centre 调剂中心 @Y?#Sl*  
adjustment lag 调整过程的时间差距;调整时差 e- ~N"  
adjustment mechanism 调整机制 *o]L|Vu  
adjustment of loss 亏损调整 ?'IP4z;y  
adjustment process 调整过程;调整程序 )n1_(;  
adjustment range 调整幅度 H(H<z,$}T  
administered exchange rate 受管制汇率 {k(g]#pP  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 u/UrAqw  
administration expenses 行政费用 {Je[ZQ$  
administration fee 手续费;行政费 |a8iZ9/D6  
administration in bankruptcy 破产管理 B=U 3  
administration order 遗产管理令 y3vdUauOn  
administrator 管理人;遗产管理人 ov|d^)'  
administrator of the estate 遗产管理人 {5A2&  
admission of debt 债项承认书 J.3u^~zy  
admission of proof 接纳债权证明 _PPy44r2  
advance 放贷款项;垫付款项;预支款项;预付款项 2"COP>  
advance account 暂支帐目;预付款帐户 MO[2~`,Q!  
advance compensation 预付补偿金 q~rEq%tk  
advance from shareholder 股东垫款 ]yV!  
advance pending reimbursement 预支以待日后付还 )"qa kT  
advanced economy 先进经济体系 c& < Fr[AK  
advancement 预付;预付财产 X enE^e+9  
advances warrant 垫款令 u]:oZMnj  
advancing 贷出 1kz\IQ{  
adverse balance 逆差 ] ;KJ6  
adverse exchange 逆汇 G%BjhpL  
advertisement addressed to shareholders 在报章刊登的致股东通告 2L!u1  
advice for collection 托收通知书 V#v`(j%  
advice of drawing 提款通知书;汇票通知书 K:J3Z5"  
advice of payment 付款通知 QZ!Y2Bz(4  
Advisory Committee [Securities and Futures Commission] 6=kEyJT'  
谘询委员会〔证券及期货事务监察委员会〕 +u.1 ;qF  
Advisory Committee on Diversification 经济多元化谘询委员会 \c,ap49RC  
affidavit 誓章;遗产申报誓章 >3ZFzh&OYQ  
affidavit of no receipt 述明无收款的誓章 f}6s Q5  
affiliate 联号;联营公司;附属公司 o5d%w-'  
affiliated company 附属公司;联号;联营公司 qjwxhabc  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 /{Is0+)  
affordability 负担能力 bT</3>+C  
African Development Bank [AfDB] 非洲开发银行 /Jta^Bj  
after-acquired property 事后取得的财产 Y&`=jDI  
after-hours dealing 市后交易 \-L&5x"x  
after-tax profit 税后盈利;税后利润;税后溢利 u^&A W$  
agency agreement 代理协议 vjLJi nJ/  
agency expenses 代理机构的开支 }pDqe;a{  
agency fee 代理费 XWDL5K  
Agency Law 《代理法》 ~W*FCG#E  
agent 代理人;承销人 =pr` '  
agent of company 公司代理人 "7U4'Y:E  
agent's fee 代理人费;经纪费 }I2wjO  
aggregate 总计;总数;总体数字 T _r:4JS  
aggregate amount 总款额;总额 v/@^Q1 G/:  
aggregate assets and liabilities 总体资产与负债 y>:N{|  
aggregate at constant price 按固定价格计算的总体数字 1}S S+>`  
aggregate demand 总需求 $yN{-T"  
aggregate gross position 总持仓量 hZdoc<  
aggregate limit 总限额 `CBZhI%%  
aggregate of salaries tax 合计薪俸税 ]E7F /O/.  
aggregate performance 总体表现;总体业绩 3^IpE];+:u  
aggregate supply 总体供应 Gq+z/Be  
aggregate surplus 总盈余 H-WJp<_  
aggregate total 整体总额 9FoHD  
aggregate value 总值;合计价值 vGvf<ra;H  
aggregated basis 合计基准 ^/)^7\@  
aggregated net chargeable income 合计应课税入息实额 d^@dzNv  
aggregation 合并计算;合计;总和 I?]ohG K  
aggregation of incomes of husband and wife 夫妇入息合并计算 @#<D ^"  
aggregation of property 财产的总和 ()2I#  
agio 差价;贴水 |rY1US)S  
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》 ~Uu4=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment e%@'5k\SK  
《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》 0\H\lKcK  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment |<HPn4 ,X  
《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》 wYd b*"R  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment :uP,f<=)K  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 kh!FR u h  
agreement for a settlement 授产协议 vhe>)h*B  
agreement for assignment 转让协议 7z/|\D_{  
agreement for sale 售卖协议;买卖协议 w+C7BPV&  
agreement for sale and purchase 买卖协议 t\?ik6  
agreement for the payment of interest 支付利息协议 mGtdO/C#B  
agreement for the repayment of money 还款协议 FFl!\y*0z  
agreement of reinsurance 再保险协议 cIUHa  
Agricultural Bank of China 中国农业银行 \}+_Fo/  
air passenger departure tax 飞机乘客离境税 ? 8)'oMD  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `V=N*hv`  
airport tax 机场税 G"klu  
alcohol duty 酒精税 grS:j+_M2m  
alienation 让与;让渡;转让 ;i8g41qjF  
alimony 生活费;赡养费 . kQkC:~9  
All Ordinaries Index [AOI] 所有普通股指数 M*y)6H k~  
all risks 全险;综合险 <W|3\p6  
All Sales Record for Stock Market 《股票市场成交报告》 H6kR)~zhf  
Allied Capital Resources Limited 新联财务有限公司 3e #p @sB  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 +:8fC$vVfC  
allocation letter 拨款信件 -mAUo;O  
allocation of fund 分配款项;预留款项 Q8C_9r/:N>  
allocation of profit 利润分配;溢利分配 WM Fb4SUR  
allocation warrant 拨款令 C`K?7v3$m  
allotment 分配;配股 -5 RD)(d  
allotment notice 股份配售通知;配股通知 ccNd'2P  
allotment of shares 股份分配 |)nZ^Cc  
allowable 可获宽免;免税的 p s/A yjk  
allowable business loss 可扣除的营业亏损 7OC#8,  
allowable expenses 可扣税的支出 L E&RY[  
allowance 免税额;津贴;备抵;准备金 W_||6LbZy  
allowance for debts 债项的免税额 a!ud{Dx  
allowance for depreciation by wear and tear 耗损折旧免税额 46$._h P  
allowance for funeral expenses 殡殓费的免税额 a<@1 -j<  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 ztnFhJ<a$  
allowance for repairs and outgoings 修葺及支出方面的免税额 wE[]6\_x1  
allowance to debtor 给债务人的津贴 C.~,qmOP  
alteration of capital 资本更改 Vdtry @Q  
alternate trustee 候补受托人 N6>(;ugJ1-  
amalgamation 合并 f) znTJL  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 N|1M1EBOu>  
ambit of charges 征税范围;收费范围 )n+Lo&C<  
amended valuation 经修订的估值 wy yWyf  
American Commodities Exchange 美国商品交易所 |P[w==AAf  
American Express Bank Limited 美国运通银行 ,eOB(?Ku  
American Stock Exchange 美国证券交易所 .)RzT9sg  
amortization 摊销 vo`2\R.  
amount due from banks 存放银行同业的款项 05z,b]>l  
amount due from banks abroad 存放海外银行同业的款项 uPhK3nCGo  
amount due from holding companies 控股公司欠款 t,,k  
amount due from local banks 存放本港银行同业的款项 io _1Y]N  
amount due to banks 银行同业的存款 -!q :p&c  
amount due to banks abroad 海外银行同业的存款 x8wD0D  
amount due to holding companies 控股公司存款 V\{clJ\U  
amount due to local banks 本港银行同业的存款 ~s% Md  
amount due to outport banks 外埠银行同业的存款 T~--92[  
amount for note issue 发行纸币的款额 R(('/JC  
amount of bond 担保契据的款额 1s%#$ 7  
amount of consideration 代价款额 {K <iih  
amount of contribution 供款数额 jB`,u|FG  
amount of indebtedness 负债款额 AB=daie  
amount of principal of the loan 贷款本金额 ;L cVr13J/  
amount of rates chargeable 应征差饷数额 9}l33T4T  
amount of share capital 股本额 &]8P1{  
amount of sums assured 承保款额 9zZr^{lUl  
amount of variation 变动幅度 r) HHwh{9  
amount of vote 拨款数额 !LggIk1  
amount payable 应付款额 ./,/y"x  
amount receivable 应收款额 lm!.W5-l  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 3_txg>P"  
analysis 分析 4~y(`\0?4  
ancillary risk 附属风险 5Eg1Q YVt  
annual account 周年帐目;周年帐目报表;年度决算;年结 1|RANy  
annual accounting date 年结日期 ,#Iu 7di  
annual allowance 每年免税额;年积金;年度津贴;年津 Ewu O&q  
annual balance 年度余额 %{ABaeb]  
annual disposable income 每年可动用收入 d^RxQuA  
annual estimates 周年预算 jNTjSX  
annual fee 年费 /~}}"zx&  
annual general meeting 周年大会 `Zf^E >)  
annual growth rate 年增率;每年增长率 1HXjN~XF  
annual long-term supplement 长期个案每年补助金 J]v%q,"  
annual pensionable emolument 可供计算退休金的年薪 IzsphBI  
annual report 年报 }x@2]juJ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 m=?KZ?U`  
annual return 周年报表;周年申报表;每年报税表格 (0j}-iaQEZ  
Annual Return Rules 《周年报表规则》 s@9vY\5[9  
annual review of consumer prices 每年消费物价回顾 }3o|EXx=  
annual roll-forward basis 逐年延展方式 _]yn"p  
annual salary 年薪 HIQ _%L4]  
annual statement 年度报表;年度决算表 0KYEb%44  
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 8C[C{qOJ  
annuitant 年金受益人 nTuJEFn{  
annuity 年金 }'""(,2  
annuity contract 年金合约 ,-i zEr  
annuity on human life 人寿年金 D&/kCi=R  
antecedent debt 先前的债项 }v Z+A  
ante-dated cheque 倒填日期支票 1KMLG=  
anticipated expenditure 预期开支 y&Mr=5:y  
anticipated net profit 预期纯利 W{%TlN  
anticipated revenue 预期收入 K&nE_.kbl  
anti-inflation measure 反通货膨胀措施 v 0 }@  
anti-inflationary stance 反通货膨胀立场 M4zm,>?K  
apparent deficit 表面赤字 Ey_" ~OB  
apparent financial solvency 表面偿债能力 yOphx07 (  
apparent partner 表面合伙人 74H)|Dkx  
application for personal assessment 个人入息课税申请书 }lh I\q  
application of fund 资金应用 &S( .GdEf  
application to release as liquidator and to destruct the books of accounts and documents PK;*u,V  
申请免除清盘人职务及毁灭帐簿与文件 [<-  
appointed actuary 委任精算师 7l'6gg  
appointed auditor 委任核数师;委任审计师 |K6REkzr  
appointed trustee 委任的受托人 |<#{"'/=  
appointer 委任人 ,$+lFv3LE  
apportioned pro rata 按比例分摊 c\iA89msp  
apportionment 分配;分摊 =; ^%(%Y{m  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 gXYI\.  
apportionment formula 分摊方程式 T.@aep\"  
apportionment of estate duty 遗产税的分摊 WX=Jl<  
appraisal 估价;评估 '$|[R98  
appreciable growth 可观增长 *+-}P|S:  
appreciable impact 显着影响 e<=cdze  
appreciable increase 可观增长 $]{k+Jf  
appreciation 增值;升值 (5R?#vj  
appreciation against other currencies 相对其他货币升值 +s,Qmmb7)  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 g6Q!8  
appreciation tax 增值税 7N-w eX  
appropriation 拨款;拨用;拨付 :,Pn3xl  
appropriation account 拨款帐目 y=`2\L" O  
Appropriation Bill 拨款法案 N$h{Yvbn  
appropriation-in-aid system 补助拨款办法 &0NFb^8+  
approved assets 核准资产 .z 6fv  
approved basket stock 认可一篮子证券 GqWB{$J;"  
approved budget 核准预算 2W/?q!t  
approved charitable donation 认可慈善捐款 \]=7!RQ\  
approved charitable institution 认可慈善机构 kB/D!1 "  
approved currency 核准货币;认可货币 ,=tD8@a<  
approved estimates 核准预算 |p><'Q% *  
approved estimates of expenditure 核准开支预算 dik:4;  
approved overseas insurer 核准海外保险人 4"{ooy^Q  
approved overseas trust company 核准海外信托公司 dE:+k/  
approved pooled investment fund 核准汇集投资基金 ^~G8?]w  
approved provident fund scheme 认可公积金计划 ^SxY IFL  
approved provision 核准拨款 MP_'D+LS  
approved redeemable share 核准可赎回股份 Gs9:6  
approved regional stock 认可地区性证券 VG,u7A*Z#  
approved retirement scheme 认可退休金计划 -sw  .  
approved subordinated loan 核准附属贷款 \<y`!"c  
arbitrage 套戥;套汇;套利 &$]v h  
arbitrageur 套戥者;套汇者 C!Rs^/  
arbitrary amount 临时款项 {P{bOe  
arrangement 措施;安排;协定 *8#i$w11M  
arrears 欠款 %1O;fQL  
arrears of pay 欠付薪酬 p$h4u_  
arrears of revenue 逾期未收税款;逾期未收的帐项 _h X]%  
articles of association 组织章程;组织细则;组织章程细则 !X"K=zt"  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 $4tWI O  
ascertainment of profit 确定利润 !|O~$2O@  
"Asia Clear" “亚洲结算系统” BB~OqZIP  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 D&}3$ 7>  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Uc_'(IyO  
Asian Development Fund [ADF] 亚洲发展基金 Z7_m)@%;kk  
Asian dollar bond 亚洲美元债券 JS*m65e  
Asian dollar market 亚洲美元市场 um4yF*3b9  
Asian dollar rate 亚洲美元利率 4d8B`Fa9  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 t*>R`,j  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 enp)-nS0  
asked price 沽盘;喊价;索价;卖方报价 ?RK]FP"A  
assessable income 应评税入息 HRiL.DS  
assessable loss 应评税亏损 H2um|6>  
assessable profit 应评税利润 7Garnd b  
assessable value 应评税值 dgA-MQ5{  
assessed profit 估定利润 JcbwDlUb  
assessed value 经评估价值 (xVsDAp=@  
assessment 评税;评定;估价;评税单 |P -8HlOr  
assessment number 评税编号;估价编号 #$c Rkw  
assessment of additional tax 补加税评税 %kB8'a3  
assessment of performance 业绩评估;实绩评价 1E73i_L  
Assessor 评税主任 9[m6Li  
asset price bubbles 资产价格泡沫 mf}O-Igte  
asset-backed securities 具资产保证的证券 8"dv_`ym  
assets accretion 资产增值 dl ~%MWAVb  
assets and liabilities 资产与负债 ?gJy3@D  
assets betterment statement 资产递增表;资产改进表 u86"Y ^d#  
assets lending 实物放款;有抵押贷款 xKQ+{"?-^g  
assets of the company passing on the death 死者去世时转移的公司资产 {_S}H1,  
assets pledged as security for liabilities 用作负债抵押的资产 gF$V$cU  
assets portfolio 资产投资组合 A j2OkD  
assets price 资产价格 ~ECD`N<YF  
assets quality 资产质素 :{IO=^D=$  
assets realization 资产变现 <^zHE=h"  
assets refinancing arrangement 资产再集资安排 ~$p2#AqX  
assets securitization 资产证券化 WHjUR0NZ  
assets situated outside Hong Kong 在香港以外地方的资产 R}lsnX<  
assets stripping 削减资产;拆卖资产 [P 06lIO  
assets value 资产值 w9, iq@  
assignee 承让人 2 !At2P2  
assignment 转让;转让书;转让契 VUhbD  
assignment of interest 权益转让 Xtp"QY p  
assignment of letters patent and trade mark 专利证书及商标转让 uO=aaKG  
assignment of property 物业转让;物业转让书 +"8,Mh  
assignment right 转让权 sFQ^2PwbS  
assignor 转让人 #|*F1K  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 Q($Z%1S  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 i K12 pw  
associate member 附属会员 ^my].Qpt  
associated body corporate 相联法人团体 qUxRM_7U  
associated company 相联公司;联属公司 =:/BV=tv  
associated corporation 相联法团 !"<MsoY@  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] e 46/{4F,  
公认会计师公会〔英国〕 < V\I~;  
Association of Futures Exchange Brokers 香港期货经纪协会 (rkU)Q  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 wc!onZX5  
association of underwriters 承保人组织 L+'Fs  
assumption of control 接管 {W]=~*w  
assurance 担保;保险;转易;转易书 ]79:yMD~ba  
assurance of interest 权益的转易 ox%9Ph  
at 19XX price 按一九XX年价格计算 N_pJk2E  
at a discount 按赔价计算;按贴水价格计算;打折扣 1qf!DMcdZ  
at a premium 按溢价计算;按升水价格计算 oiX+l5`pz  
at call 通知付款;按通知 tl><"6AIP  
at constant market price 按固定市价计算 Clh!gpB c  
at constant price 按固定价格计算 <<i3r|}  
at cost 按成本计算 BQ @huns3  
at current market price 按当时市价计算;按现时市价计算 T'LIrf  
at current price 按当时价格计算;按现时价格计算 7c~u=U"  
at factor cost 按要素成本计算;按生产要素成本计算 +reor@h  
at money-of-the-day price 按付款当日价格计算 ~i21%$  
at or better 按指定或较佳价位〔买卖指令〕 v@wb"jdFi$  
at par 按面值计算;平价 [+OnV&  
at sight 见票即付 D<V~f B  
at the close 按收市盘 =e8bNg  
at the opening 按开市盘 qQ0cJIISb\  
attestation 见证;见证条款 \mV'mZ9>  
at-the-money option 平价期权 4E+hRKuo,  
attorney 受权人;受托代表人 TEMw8@b  
attornment 新拥有人承认书 G 2mX;  
attributable profit 可归属利润 ,}:G\u*Fu  
attributable share value 可归属股份价值 wbe<'/X+  
Auckland Stock Exchange 奥克兰证券交易所 2 ho>eRX  
auction 拍卖 04*6(L)h*  
auctioneer 拍卖商 KID,|K  
audit 审计;核数 A0Zt8>w  
Audit Commission 审计署 bzvh%RsW  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] Vo7dAHHL  
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〕 %s&ChM?8F  
audit review 帐目审查 >-O/U5<!  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 y| Ir._bt  
audited account 审计帐目;经审计的帐目 1c;6xc,ub  
audited annual account 经审计的周年帐目 #'q<v"w  
audited balance sheet 经审计的资产负债表 v*9<c{a  
auditor 核数师;核数主任;审计师 3q`)*  
auditor's certificate 核数师证明书;审计师证明书 HgBGV0  
auditor's report 核数师报告;审计师报告 MdXchO-Lyc  
Aussie bond 澳元债券 BSkDpr1C  
austerity budget 紧缩预算 1y lk4@`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 M4d47<'*~  
Australia All Ordinaries Index 澳洲所有普通股票指数 #rY sj-2  
Australian Dollar [AUD] 澳元 HU9Sl*/  
Australian Options Market 澳大利亚期权市场 4[BG#  
Australian Securities Commission 澳洲证券事务监察委员会 QjC22lW-  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 tOOchu?=  
Australian Stock Exchange 澳大利亚证券交易所 iC*F  
Austrian Schilling [ATS] 奥地利先令 [xT:]Pw}  
authentication 认证;鉴证 EZYBeqv  
authority to purchase 委托购买证;委购书 9 Rx s  
authorization 认可;核准;授权;授权书 0d3+0EN{  
authorization by direction 指示授权 gd0Vp Xf'  
authorization by instruction 指令授权 |,aG%MTL  
authorization by warrant 令状授权 .cR -V`  
authorization of unit trust 单位信托的认可 EaWS. eK  
authorized agent 指定代理人 jZ%TJ0(H  
authorized capital 法定资本 rY p3(k3  
authorized clerk 出市员 iR\Hv'|  
authorized dealer 认可交易商 D)@YI.T  
authorized financial institution 认可财务机构 Vp<seO;7o  
authorized fund 认可基金 JICawj:I  
authorized fund house 获授权的基金公司;认可基金公司 ~`D|IWMDq  
authorized institution 认可机构 Q//,4>JKf  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 &<+ A((/i  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 3mSXWl^?  
authorized insurer 获授权保险人;获认可承保人 &E M\CjKv"  
authorized investment 特准投资项目 4]/7 )x?R  
authorized person 获授权人 #_B-4sm  
authorized representative 获授权代表 Vf`7V$sr  
authorized share capital 法定股本 IJJ%$%F/  
automated quotation system 自动报价系统 I"1;|`L~:  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] @&"Pci+-|  
自动交易系统〔香港期货交易所有限公司〕 jM&r{^(  
automatic adjustment mechanism 自动调整机制 93<:RV  
automatic adjustment system 自动调整系统 LPwT^zV&N  
Automatic Clearing House 自动票据交换所 {>"NyY  
automatic exchange rates accumulation system 自动化汇率累集系统 fl;s9:<  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 jA(>sz  
automatic teller machine [ATM] 自动柜员机 zSE<"(a  
autopay 自动转帐 :=9] c17=  
available assets 可用资产 KE1ao9H8wR  
available fiscal reserve 现存财政储备 Nk[2nyeO>  
available profit 可用利润 ^T.E+2=>z  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 o0ZM[0@j  
average 平均;平均数;海损 J|3E-p\o  
average basic salary 平均基本薪金 qClHP)<  
average consumer expenditure 平均消费开支;一般消费开支 HK~xOAF  
average cost 平均成本 U#n#7G6fRp  
average cost of land production 增辟土地平均成本 KK,Z"){  
average daily turnover 平均每日成交额 QaGlR`Y  
average daily wage rate 平均每日工资率 9 C{;h  
average expenditure pattern 平均开支模式 OgcHS?  
average growth rate 平均增长率 !6G?zipB  
average net fixed assets 固定资产平均净值 j&UMjI9[  
average of relatives 相对价格平均数 "/]| Hhc{  
average price 平均价格 YUf1N?z  
average propensity to consume 平均消费倾向;一般消费倾向 kSc{^-<R  
average propensity to save 平均储蓄倾向;一般储蓄倾向 xBFJ} v  
average rate 平均率 {T'GQz+R"  
average revenue 平均收入;平均收益 KI]wm  
average stock 平均库存;平均存货 yIb,,!y9{  
average yearly rent 平均年租 \]9.zlB  
avoidance of double taxation 避免双重课税 !m(4F(!"h  
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 dJ:MjQG`W  
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