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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: >+1bTt/-F  
A share A股;甲类股份 tlW}lN}  
abatement of tax 减税;减扣免税额 uJ%ql5XDV  
ABN AMRO Bank N.V. 荷兰银行 =Ij;I~  
above-the-line expenditure 线上项目支出;经常预算支出 Uc/%4Gx   
above-the-line receipt 线上项目收入;经常预算收入 U_:/>8})d  
ABSA Asia Limited 南非联合亚洲有限公司 R\X J  
absolute change 绝对数值变更 %c&h:7);  
absolute expenditure 实际开支 @? t)UE  
absolute guideline figure 绝对准则数字 iaMZ37  
absolute interest 绝对权益 L U7.  
absolute order of discharge 绝对破产解除令 (* p |Kzu  
absolute profit margin 绝对利润幅度 hfY2pG9N  
absolute value 实值;绝对值 !l}es4~.a  
absolutely vested interest 绝对既得权益 @E}4LTB  
absorbed cost 已吸收成本;已分摊成本 V Bg\)r[  
absorption 吸收;分摊;合并 p4/D%*G^`  
absorption rate 吸收率;摊配率;分摊率 Ft07>E$/Q^  
ACB Finance Limited 亚洲商业财务有限公司 0g1uM:;  
acceptable form of reciprocity 合理的互惠条件 C 9DRVkjj  
acceptable rate 适当利率;适当汇率 CkOd>Kn  
acceptance agreement 承兑协议 $(GXlhA  
acceptance for honour 参加承兑 1(-)$m8}  
acceptor 承兑人;接受人;受票人 ZqSczS7uf  
acceptor for honour 参加承兑人 i6[Hu8  
accident insurance 意外保险 Ts.6 1Rx  
Accident Insurance Association of Hong Kong 香港意外保险公会 oRCj]9I$  
accident insurance scheme 意外保险计划 XX+4X*(o  
accident year basis 意外年度基准 ^mH^cP?/  
accommodation 通融;贷款 \=w|Zeu{l  
accommodation bill 通融票据;空头票据 Baq&>]  
accommodation party 汇票代发人 s01n[jQ  
account balance 帐户余额;帐户结余 x]F:~(P  
account book 帐簿 M]oaWQu  
account collected in advance 预收款项 wE'~Qj  
account current book 往来帐簿 V ] Z{0  
account of after-acquired property 事后取得的财产报告 gI[x OK#  
account of defaulter 拖欠帐目 q$\KE4v"  
account payable 应付帐款 7r:!HmRl  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 Zb@PwH4  
account receivable 应收帐款 Mq-;sPsFP  
account receivable report 应收帐款报表 -cMqq$  
account statement 结单;帐单;会计财务报表 1;>J9  
account title 帐户名称;会计科目 i7iL[+f]Q  
accountant's report 会计师报告 "wdC/  
Accountant's Report Rules 会计师报告规则 6<gh:vj  
accounting and auditing procedure 会计与审计程序;会计与核数程序 zh7NXTzyf  
Accounting Arrangements 《会计安排》 Ty7x jIs  
accounting basis 会计基础 v&|o5om  
accounting by Official Receiver 破产管理署署长呈交的帐目 Mu TlN  
Accounting Circular 《会计通告》 g$uj<"^  
accounting class 会计类别 "Ln)v   
accounting date 记帐日期;会计结算日期 %?K'eg kp  
accounting for money 款项核算 WxFVbtw  
Accounting Officer 会计主任 HG{OkDx]fl  
accounting period 会计报告期;会计期 mkgDg y  
accounting policy 会计政策;会计方针 6?r}bs6Msx  
accounting practice 会计惯例 '};pu;GA7  
accounting principle 会计准则 Uh{|@D  
accounting record 会计记录 yH irm|o  
accounting report 会计报告 J#MUtpPdQ  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 $)6y:t"  
Accounting Society of China 中国会计学会 I t",WFE.  
accounting statement 会计报表 ih~ R?W  
accounting system 会计制度;会计系统 !?,rcgi  
accounting transaction 会计事项;帐务交易 2Lm.;l4YO  
accounting treatment 会计处理 qEE V&  
accounting year 会计年度 NU O9,  
accretion 增值;添加 %A%^;3@  
accrual 应计项目;应累算数目 T-0fVTeN  
accrual basis 应计制;权责发生制 EP,lT.u3  
accrual basis accounting 应计制会计;权责发生制会计 R e-4y5f  
accrue 应累算;应计  "H#2  
accrued benefit 应累算利益 'V/+v#V+>  
accrued charges 应计费用 eX>x +]l6  
accrued cumulative preference share dividend 应累算的累积优先股股息 Rjt]^gb!*  
accrued expenses 应累算费用 TF2'-"2Y  
accrued interest payable 应付利息;应计未付利息 (*F/^4p!$  
accrued interest receivable 应收利息;应计未收利息 ("?V|  
accrued right 累算权益 &Yb!j  
accruing profit 应累算的利润 O(#DaFJv  
accumulated fiscal reserve 累积财政储备 icH\(   
accumulated profit 累积利润;滚存溢利 CKCot  
accumulated reserve 累积储备 4"7/+6Z  
accumulation of surplus income 累积收益盈余 %d3qMnYu  
acquired assets 既得资产 kocgPO5  
acquisition 收购;购置;取得 3,t3\`=  
acquisition cost 购置成本 h_n`E7&bG  
acquisition expenses 购置费用 jYI\.bc  
acquisition of 100% interest 收购全部股权 ^-Bx zOp  
acquisition of control 取得控制权 =)!sWY:  
acquisition of fixed assets 购置固定资产 Dg W*Br8<  
acquisition of shell “买壳” Y'H|Tk^`  
acquisition price 收购价 d#NG]V/   
act of God 天灾 G*^4+^Vz?  
acting partner 执事合伙人 s,Azcqem  
active market 买卖活跃的市场;交投畅旺的市场;旺市 H85J MPZ7  
active partner 积极参与的合伙人 NH~\kV  
active trading 交投活跃 DxoW,G W  
actual circulation 实际流通 GKIO@!@[  
actual cost 实际成本 U4M}E h8  
actual expenditure 实际开支;实际支出 >cJfD9-<h  
actual income 实际入息;实际收入;实际收益 aYW 9 C<5  
actual market 现货市场 vnc- W3N  
actual price 现货价;实际价格 b1\.hi  
actual profit 实际利润 c&X2k\  
actual quotation 实盘;实际价位;实际报价 mQUI9  
actual year basis 按实际年度计算 2!QQypQ  
actuals 实货 /-s-W<S[  
actuarial investigation 精算调查 Lh\ 1L  
actuarial principle 精算原则 m9M#)<@*  
actuarial report 精算师报告 P:KS*lOp  
Actuarial Society of Hong Kong 香港精算学会 d;@"Naw  
actuarial valuation 精算师估值 ~HBQQt  
actuary 精算师 O/ybqU\7  
ad referendum agreement 暂定协议;有待覆核的协定 &L`^\B]k|  
ad valorem duty 从价税;按值征税 VH M&Y-G  
ad valorem duty system 从价税制 kn %i#Fz  
ad valorem fee 从价费 6 );8z!+  
ad valorem tariff 从价关税 8}C_/qeM  
additional allowance 额外免税额 , Ox$W  
additional amount for unexpired risk 未过期风险的额外款额 7 x#QkImQ  
additional assessable profit 补加应评税利润 []OmztB  
additional assessment 补加评税 ]-g9dV_[>j  
additional commitment 额外承担 e|> 5 R  
additional commitment vote 额外承担拨款 &Ql$7: r  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 bY&!d.  
additional dependent parent allowance 供养父母额外免税额 8n??/VDRl  
additional provision 额外拨款 A1g.ww:  
additional stamp duty 附加印花税 Nk2n&(~$  
additional tax 补加税罚款;补加税款 TsVU^Z%W  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?te~[_oT  
adjudged bankrupt 被裁定破产 ~ kwS`  
adjudicated bankrupt 裁定破产人 _59f.FsVR  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 #K&XY6cTj  
adjudication of bankruptcy 裁定破产;宣告破产 x4bmV@b  
adjudication of insolvency 裁定无力偿还债务 ]}4JT  
adjusted actual 经调整的实数;调整后的实数 HQ:Y:  
adjusted current assets 经调整的流动资产;调整后的流动资产 \~X:ffb =  
adjusted figure 经调整的数字;调整后的数额 #fy3 i+  
adjusted liabilities 经调整的负债;调整后的负债 r:3h 2J[_  
adjusted loss 经调整的亏损;调整后的亏损 \:-"?  
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 YC[c QX  
adjusted profit 经调整的利润;调整后的利润 7D&O5Z=%+  
adjusted surplus 经调整的盈余额;调整后的盈余额 FRhHp(0}5  
adjusted value 经调整的价值;调整后的价值 ;x.5_Xw{.  
adjustment 调整;修订;理算〔保险〕 3FY87R   
adjustment centre 调剂中心 V9Pw\K!w#\  
adjustment lag 调整过程的时间差距;调整时差 2:oAS  
adjustment mechanism 调整机制 owviIZFe  
adjustment of loss 亏损调整 X{Ij30Bmv  
adjustment process 调整过程;调整程序 Dr K@y8  
adjustment range 调整幅度 n{$! ]^>  
administered exchange rate 受管制汇率 OMf w#  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 ,J(shc_F  
administration expenses 行政费用 Y6G`p  
administration fee 手续费;行政费 PCx:  
administration in bankruptcy 破产管理 HjCe/J ;  
administration order 遗产管理令 w~4T.l#1  
administrator 管理人;遗产管理人  I9Lt>*  
administrator of the estate 遗产管理人 [,L>5:T  
admission of debt 债项承认书 l#IN)">1  
admission of proof 接纳债权证明 YJGP8  
advance 放贷款项;垫付款项;预支款项;预付款项  SwE bVwB  
advance account 暂支帐目;预付款帐户 [[#zB-|  
advance compensation 预付补偿金 m`BE{%  
advance from shareholder 股东垫款 gz#2}  
advance pending reimbursement 预支以待日后付还 XFSHl[uS1  
advanced economy 先进经济体系 S-5O$EnD  
advancement 预付;预付财产 (T!#7  
advances warrant 垫款令 Pj8W]SA_  
advancing 贷出 K2{6{X=  
adverse balance 逆差 &yRR!1n)H  
adverse exchange 逆汇 w?V;ItcL  
advertisement addressed to shareholders 在报章刊登的致股东通告 Fe1XczB  
advice for collection 托收通知书 ka/>jV"  
advice of drawing 提款通知书;汇票通知书 )LAG$Cn  
advice of payment 付款通知 qh|fq b  
Advisory Committee [Securities and Futures Commission] `ztp u ~?  
谘询委员会〔证券及期货事务监察委员会〕 m<sCRWa-  
Advisory Committee on Diversification 经济多元化谘询委员会 RiG]-K:  
affidavit 誓章;遗产申报誓章 i&KBMx   
affidavit of no receipt 述明无收款的誓章 } `Cc-X7  
affiliate 联号;联营公司;附属公司 }Q a  
affiliated company 附属公司;联号;联营公司 H1c>3c  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 KwNOB _  
affordability 负担能力 0SR[)ma  
African Development Bank [AfDB] 非洲开发银行  s2`}~  
after-acquired property 事后取得的财产 '""s%C+  
after-hours dealing 市后交易 (QTQxZ  
after-tax profit 税后盈利;税后利润;税后溢利 ?f= ~Pn+  
agency agreement 代理协议 CC)Mws+2  
agency expenses 代理机构的开支 VpX*l3  
agency fee 代理费 j^.|^q<Y  
Agency Law 《代理法》 :28[k~.bo  
agent 代理人;承销人 f}EsS  
agent of company 公司代理人 RK/>5  
agent's fee 代理人费;经纪费 Vkf c&+  
aggregate 总计;总数;总体数字 OP|X-  
aggregate amount 总款额;总额 b ,x$wP+  
aggregate assets and liabilities 总体资产与负债 b#-=Dbe  
aggregate at constant price 按固定价格计算的总体数字 E|3[$?=R  
aggregate demand 总需求 / hg)=p  
aggregate gross position 总持仓量 r{{5@  
aggregate limit 总限额 .P#t"oW}  
aggregate of salaries tax 合计薪俸税 + B<7]\\M  
aggregate performance 总体表现;总体业绩 _ h/:r1  
aggregate supply 总体供应 xb2j |KY7  
aggregate surplus 总盈余 *B)10R  
aggregate total 整体总额 O03F@v  
aggregate value 总值;合计价值 >9y!M'V  
aggregated basis 合计基准 1HLU &  
aggregated net chargeable income 合计应课税入息实额 H#M;TjR  
aggregation 合并计算;合计;总和 0a9[}g1=#  
aggregation of incomes of husband and wife 夫妇入息合并计算 XVF!l>nE  
aggregation of property 财产的总和 5Y 7 %Z  
agio 差价;贴水 H2'djZ  
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》 $F1Am%  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment +7{8T{  
《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》 X4L@|"ZI  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment @"B{k%+  
《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》 .pG`/[*a  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment J| 1!4R~  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ]E.\ |I(  
agreement for a settlement 授产协议 {Y3:Y+2X3*  
agreement for assignment 转让协议 kZ;Y/DH  
agreement for sale 售卖协议;买卖协议 cqaq~  
agreement for sale and purchase 买卖协议 OepQ Z|2  
agreement for the payment of interest 支付利息协议 Gzp*Vr  
agreement for the repayment of money 还款协议 v%kl*K`*  
agreement of reinsurance 再保险协议 7Y)i>[u3  
Agricultural Bank of China 中国农业银行 V/xjI<,  
air passenger departure tax 飞机乘客离境税 0+K<;5"63d  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 `a[ V_4wO  
airport tax 机场税 j )wrF@W  
alcohol duty 酒精税 7[0<,O6Q  
alienation 让与;让渡;转让 ~R\ $Z  
alimony 生活费;赡养费 MAp#1+k  
All Ordinaries Index [AOI] 所有普通股指数 7X8*7'.2  
all risks 全险;综合险 #7"";"{ z|  
All Sales Record for Stock Market 《股票市场成交报告》 qT01@Bku  
Allied Capital Resources Limited 新联财务有限公司 ?4#  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :;;k+Sw3  
allocation letter 拨款信件 gH.$B'  
allocation of fund 分配款项;预留款项 0EasPbp  
allocation of profit 利润分配;溢利分配 >%5GMx>m  
allocation warrant 拨款令 lk[u  
allotment 分配;配股 s )Xz}QPK.  
allotment notice 股份配售通知;配股通知 ']d(m?  
allotment of shares 股份分配 o=-Af|#b  
allowable 可获宽免;免税的 2*V]jO  
allowable business loss 可扣除的营业亏损 !}5+hj!6  
allowable expenses 可扣税的支出 Vh^ :.y   
allowance 免税额;津贴;备抵;准备金 'J)9#  
allowance for debts 债项的免税额 ;I6C`N  
allowance for depreciation by wear and tear 耗损折旧免税额 @vL0gzE?nB  
allowance for funeral expenses 殡殓费的免税额 y4VO\N!  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 !hE F.S  
allowance for repairs and outgoings 修葺及支出方面的免税额 $ nMx#~>a  
allowance to debtor 给债务人的津贴 r?|(t?  
alteration of capital 资本更改 g-H,*^g+  
alternate trustee 候补受托人 QVah4wFL*.  
amalgamation 合并 b~{nS,_Rn  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 :UX8^+bfZ  
ambit of charges 征税范围;收费范围 *,)1Dcv(  
amended valuation 经修订的估值 {{)pb>E  
American Commodities Exchange 美国商品交易所 &XW ~l>!+  
American Express Bank Limited 美国运通银行 5=fS^]- F  
American Stock Exchange 美国证券交易所 )(rr1^Xer  
amortization 摊销 D&=+PAX  
amount due from banks 存放银行同业的款项 X5(oL  
amount due from banks abroad 存放海外银行同业的款项 JEK_W<BD  
amount due from holding companies 控股公司欠款 <<V"4 C2  
amount due from local banks 存放本港银行同业的款项 '3~m},0  
amount due to banks 银行同业的存款 O|+$ 9#,  
amount due to banks abroad 海外银行同业的存款 VbNN1'a-  
amount due to holding companies 控股公司存款 F0"("4h:  
amount due to local banks 本港银行同业的存款 -X3CrW  
amount due to outport banks 外埠银行同业的存款 UR(i_T&w  
amount for note issue 发行纸币的款额 t0za%q!fK<  
amount of bond 担保契据的款额 <dAxB$16sT  
amount of consideration 代价款额 sGh TP/  
amount of contribution 供款数额 JxKd  
amount of indebtedness 负债款额 /8u}VYE  
amount of principal of the loan 贷款本金额 a/3yn9`sQ  
amount of rates chargeable 应征差饷数额 "yl6WG# J  
amount of share capital 股本额 >jnx2$  
amount of sums assured 承保款额 N8,g~?r^  
amount of variation 变动幅度 lanU)+U.  
amount of vote 拨款数额 I}|E_U1Qj  
amount payable 应付款额 }2^qM^,0  
amount receivable 应收款额 W e*uZ?+  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 $@w ,9J\  
analysis 分析 NBAOVYK  
ancillary risk 附属风险 zn0%%x+!g  
annual account 周年帐目;周年帐目报表;年度决算;年结 @:@5BCs<  
annual accounting date 年结日期 CYsLyk  
annual allowance 每年免税额;年积金;年度津贴;年津 %s;5  
annual balance 年度余额 EpTc{  
annual disposable income 每年可动用收入 o5YL_=7m  
annual estimates 周年预算 j3S!uA?  
annual fee 年费 ?T,a(m<i {  
annual general meeting 周年大会 ~mZ[@ Z  
annual growth rate 年增率;每年增长率 fhha-J  
annual long-term supplement 长期个案每年补助金 YgtW(j[  
annual pensionable emolument 可供计算退休金的年薪 yr*~?\  
annual report 年报 b?<@  
Annual Report on the Consumer Price Index 《消费物价指数年报》 f3s4aARP  
annual return 周年报表;周年申报表;每年报税表格 jaIcIc=Pf  
Annual Return Rules 《周年报表规则》 |QQ(1#d  
annual review of consumer prices 每年消费物价回顾 rl2(DA{  
annual roll-forward basis 逐年延展方式 I|2dV9y  
annual salary 年薪  Y=H_U$  
annual statement 年度报表;年度决算表 ) r"7"i  
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 Z`Jt6QgW  
annuitant 年金受益人 BAG#YZB  
annuity 年金 nITkgN:s  
annuity contract 年金合约 |x=(}g  
annuity on human life 人寿年金 %|ioNXMu  
antecedent debt 先前的债项 UMMGT6s,E8  
ante-dated cheque 倒填日期支票 IR&b2FTcU  
anticipated expenditure 预期开支 n\$.6 _@x  
anticipated net profit 预期纯利 L+mHeS l  
anticipated revenue 预期收入 #KuBEHr  
anti-inflation measure 反通货膨胀措施 H`yUSB IP  
anti-inflationary stance 反通货膨胀立场 T hVq5  
apparent deficit 表面赤字 &V%faa1  
apparent financial solvency 表面偿债能力 z uo:yaO  
apparent partner 表面合伙人  B`vC>  
application for personal assessment 个人入息课税申请书 @PK 1  
application of fund 资金应用 3ly ]DTbz  
application to release as liquidator and to destruct the books of accounts and documents >u|4490<0  
申请免除清盘人职务及毁灭帐簿与文件 WDr=+=Zj  
appointed actuary 委任精算师 {cjp8W8hS  
appointed auditor 委任核数师;委任审计师 ?B`c <H"  
appointed trustee 委任的受托人 9lkl-b6xG  
appointer 委任人 .3SP# mI  
apportioned pro rata 按比例分摊 ! GtF%V  
apportionment 分配;分摊 4tvZJS hV  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 :c(I-xif  
apportionment formula 分摊方程式 dsK*YY jH  
apportionment of estate duty 遗产税的分摊 ]4'V59\  
appraisal 估价;评估 q4vHsy36  
appreciable growth 可观增长 '$4&q629d  
appreciable impact 显着影响 dIA1\;@  
appreciable increase 可观增长 [(vV45(E  
appreciation 增值;升值 IK8" 3+(  
appreciation against other currencies 相对其他货币升值 YpG6p0 nd  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 67||wh.BU  
appreciation tax 增值税 :3b\pEO9\  
appropriation 拨款;拨用;拨付 ]w]:9w  
appropriation account 拨款帐目 YllW2g:  
Appropriation Bill 拨款法案 1M?Sl?+j  
appropriation-in-aid system 补助拨款办法 gQeoCBCE  
approved assets 核准资产 dV^ck+  
approved basket stock 认可一篮子证券 j*~z.Q|  
approved budget 核准预算 2ppJ;P{k  
approved charitable donation 认可慈善捐款 4F!%mMq  
approved charitable institution 认可慈善机构 <2LUq@Pg  
approved currency 核准货币;认可货币 > lI2r}  
approved estimates 核准预算 yb\!4ml  
approved estimates of expenditure 核准开支预算 ^a|  
approved overseas insurer 核准海外保险人 0&3zBL%Bo  
approved overseas trust company 核准海外信托公司 -AQ 7Bd  
approved pooled investment fund 核准汇集投资基金 M(ie1Ju  
approved provident fund scheme 认可公积金计划 G*-7}7OAs  
approved provision 核准拨款 I]Z"?T  
approved redeemable share 核准可赎回股份 2Y;iqR  
approved regional stock 认可地区性证券 M{=p0?X  
approved retirement scheme 认可退休金计划 &$h#9  
approved subordinated loan 核准附属贷款 dd@ D s  
arbitrage 套戥;套汇;套利 COxJ,v(  
arbitrageur 套戥者;套汇者 6rlM\k@!  
arbitrary amount 临时款项 \.F|c  
arrangement 措施;安排;协定 ;Wn0-`_1,  
arrears 欠款 y+7A?"s)  
arrears of pay 欠付薪酬 >QBDxm  
arrears of revenue 逾期未收税款;逾期未收的帐项 Zlv`yC*r  
articles of association 组织章程;组织细则;组织章程细则 @y|JIBBRc  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 )X6I #q8  
ascertainment of profit 确定利润 E< pO!P  
"Asia Clear" “亚洲结算系统” *N](Xtbj  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 T+:GYab/  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Lp+?5DjLT  
Asian Development Fund [ADF] 亚洲发展基金 oP:OurX8V  
Asian dollar bond 亚洲美元债券 C2L=i3R  
Asian dollar market 亚洲美元市场 JycC\s+%E  
Asian dollar rate 亚洲美元利率 DRRy5+,I  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 }9Q<<a  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 &hWYw+yH\  
asked price 沽盘;喊价;索价;卖方报价 Q:]v4 /MT  
assessable income 应评税入息 }dEf |6_  
assessable loss 应评税亏损 Slp_o\s$@  
assessable profit 应评税利润 `Tr !Gj_  
assessable value 应评税值 %.:]4jhk  
assessed profit 估定利润 iP?lP= M  
assessed value 经评估价值 7V"Jfh4_  
assessment 评税;评定;估价;评税单 H$,wg!kY!  
assessment number 评税编号;估价编号 NH,4>mV$!  
assessment of additional tax 补加税评税 %D ,(S-Uj  
assessment of performance 业绩评估;实绩评价 1Nz#,IdQ  
Assessor 评税主任 d81[hT}q  
asset price bubbles 资产价格泡沫 8>:u%+ C1c  
asset-backed securities 具资产保证的证券 `CG% Y>+  
assets accretion 资产增值 \obM}caT  
assets and liabilities 资产与负债 :eSwXDy&  
assets betterment statement 资产递增表;资产改进表 KPa@~rU  
assets lending 实物放款;有抵押贷款 - ysd`&  
assets of the company passing on the death 死者去世时转移的公司资产 raZ0B,;eFu  
assets pledged as security for liabilities 用作负债抵押的资产 )+a]M1j  
assets portfolio 资产投资组合 }5u;'>$  
assets price 资产价格 <7j"CcJzZ  
assets quality 资产质素 GJBMaT  
assets realization 资产变现 K3`48,`?wA  
assets refinancing arrangement 资产再集资安排 %:Zp7O2UB'  
assets securitization 资产证券化 Lnl-han%  
assets situated outside Hong Kong 在香港以外地方的资产 |3gWH4M4**  
assets stripping 削减资产;拆卖资产 |(5|6r3  
assets value 资产值 fBP J8VY  
assignee 承让人 92^Dn`g  
assignment 转让;转让书;转让契 3e|,Z'4}4  
assignment of interest 权益转让 {InW%qSn_  
assignment of letters patent and trade mark 专利证书及商标转让 @Z@S;RWSU  
assignment of property 物业转让;物业转让书 #/WjKr n  
assignment right 转让权 /$UWTq/C7  
assignor 转让人 V&d?4i4/Q  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 =CL h<&  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 #3-hE  
associate member 附属会员 C+-sf  
associated body corporate 相联法人团体 q94*2@KV  
associated company 相联公司;联属公司 2VkA!o4nP  
associated corporation 相联法团 K$-|7tJon  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 22D,,nC0+=  
公认会计师公会〔英国〕 B_0]$D0 ^  
Association of Futures Exchange Brokers 香港期货经纪协会 ?xo<Fv  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 ZIaFvm&q7Z  
association of underwriters 承保人组织 :a M@"#F  
assumption of control 接管 nY?X@avo>  
assurance 担保;保险;转易;转易书 n:%A4*  
assurance of interest 权益的转易 !jN$U%/,%.  
at 19XX price 按一九XX年价格计算 X+//$J  
at a discount 按赔价计算;按贴水价格计算;打折扣 ^ANz=`N5,  
at a premium 按溢价计算;按升水价格计算 mz^[C7(q'(  
at call 通知付款;按通知 Q0TKM >  
at constant market price 按固定市价计算 SqT+rvTh  
at constant price 按固定价格计算 fXAD~7T*s  
at cost 按成本计算 HjX)5@"o(  
at current market price 按当时市价计算;按现时市价计算 * Vymb  
at current price 按当时价格计算;按现时价格计算 &- ZRS/_d>  
at factor cost 按要素成本计算;按生产要素成本计算 C] |m|`  
at money-of-the-day price 按付款当日价格计算 $)7Af6xD  
at or better 按指定或较佳价位〔买卖指令〕 |bjLmGb  
at par 按面值计算;平价 4,ewp coC%  
at sight 见票即付 s;:quM  
at the close 按收市盘 4?~Ei[KgQn  
at the opening 按开市盘 #EO],!JM  
attestation 见证;见证条款 lziC.Dpa  
at-the-money option 平价期权 3$kElq[  
attorney 受权人;受托代表人 A Zv| |8p  
attornment 新拥有人承认书 "C9.pdP\8  
attributable profit 可归属利润 "'6R|<u=:  
attributable share value 可归属股份价值 2$oGy  
Auckland Stock Exchange 奥克兰证券交易所 CIf""gL9  
auction 拍卖 Xd 9<`gu  
auctioneer 拍卖商 #pX+~ {  
audit 审计;核数 'Ie!%k^  
Audit Commission 审计署 - o sxKT:  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] .t{?doOT  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 .n)0@X!  
audit review 帐目审查 %gXNWxv  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 Y ^uYc}  
audited account 审计帐目;经审计的帐目 8j!(*'J.  
audited annual account 经审计的周年帐目 p9iCrqi  
audited balance sheet 经审计的资产负债表 _ 4+=S)$  
auditor 核数师;核数主任;审计师 ]Oe[;<I  
auditor's certificate 核数师证明书;审计师证明书 m{0u+obi&w  
auditor's report 核数师报告;审计师报告 JT 5+d ,  
Aussie bond 澳元债券 , -S n  
austerity budget 紧缩预算 o`[X _  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ?a-}1A{  
Australia All Ordinaries Index 澳洲所有普通股票指数 ~sc@49p  
Australian Dollar [AUD] 澳元 |n.ydyu`  
Australian Options Market 澳大利亚期权市场 | b)N;t  
Australian Securities Commission 澳洲证券事务监察委员会 O; <YLS^|6  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ,5Tw5<S  
Australian Stock Exchange 澳大利亚证券交易所 $a+)v#?,  
Austrian Schilling [ATS] 奥地利先令 x8* @<]!  
authentication 认证;鉴证 & A@ !g  
authority to purchase 委托购买证;委购书 !)'|Y5 o  
authorization 认可;核准;授权;授权书 69/qH_Y  
authorization by direction 指示授权 Cl3hpqv1I  
authorization by instruction 指令授权 ] mvVX31T  
authorization by warrant 令状授权 }#U3vMx(  
authorization of unit trust 单位信托的认可 dLTA21b#  
authorized agent 指定代理人 Z(fhH..T`  
authorized capital 法定资本 8^dsx1U#  
authorized clerk 出市员 @7<m.?A!  
authorized dealer 认可交易商 >eaK@u-'0  
authorized financial institution 认可财务机构 JZrUl^8E  
authorized fund 认可基金 =;A~$[g  
authorized fund house 获授权的基金公司;认可基金公司 ~b{j`T  
authorized institution 认可机构 u+uu?.bM  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 auQfWO[ u  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 vW4N[ .+  
authorized insurer 获授权保险人;获认可承保人 &M^FA=J\  
authorized investment 特准投资项目 f*~z|  
authorized person 获授权人 dCM*4B<  
authorized representative 获授权代表 F`YxH*tO7  
authorized share capital 法定股本 Z'z~40Bda  
automated quotation system 自动报价系统 S~ 3|  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] _i{4 4zE  
自动交易系统〔香港期货交易所有限公司〕 VR0#"  
automatic adjustment mechanism 自动调整机制 quw:4W>  
automatic adjustment system 自动调整系统 Li\BRlebR{  
Automatic Clearing House 自动票据交换所 1_.#'U>  
automatic exchange rates accumulation system 自动化汇率累集系统 MOW {g\{\  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 wH[}@w  
automatic teller machine [ATM] 自动柜员机 @Ao E>  
autopay 自动转帐 jj 9eFB  
available assets 可用资产 "t" &6\  
available fiscal reserve 现存财政储备 >zAI#N4  
available profit 可用利润 k|T0Bly3P  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 kXbdR  
average 平均;平均数;海损 7%4@*  
average basic salary 平均基本薪金 1 +'HKT}  
average consumer expenditure 平均消费开支;一般消费开支 bwAL:  
average cost 平均成本 & A<Pf.Us  
average cost of land production 增辟土地平均成本 yLlAK,5P0o  
average daily turnover 平均每日成交额 +,$"%C  
average daily wage rate 平均每日工资率 mg^\"GC*8  
average expenditure pattern 平均开支模式 #`H^8/!e  
average growth rate 平均增长率 wh;E\^',n  
average net fixed assets 固定资产平均净值 in6iJ*E@'  
average of relatives 相对价格平均数 L)ry!BuHI  
average price 平均价格 >zDnJb&"&  
average propensity to consume 平均消费倾向;一般消费倾向 o<-+y\J8K  
average propensity to save 平均储蓄倾向;一般储蓄倾向 SbW6O_   
average rate 平均率 ba   
average revenue 平均收入;平均收益 O(E-ox~q  
average stock 平均库存;平均存货 sIJ37;ZA  
average yearly rent 平均年租 ;"/ "  
avoidance of double taxation 避免双重课税 [0G>=h@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 lFY;O !Y5\  
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