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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: M4L~bK   
A share A股;甲类股份 0e7O#-  
abatement of tax 减税;减扣免税额 5,G<}cd  
ABN AMRO Bank N.V. 荷兰银行 ~Sn5;g8+\  
above-the-line expenditure 线上项目支出;经常预算支出 Ynk><0g6  
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 ?trt4Tbe/  
absolute change 绝对数值变更 8_sU8q*s  
absolute expenditure 实际开支 V@54k*V  
absolute guideline figure 绝对准则数字 vh:UXE lm  
absolute interest 绝对权益 N`L' 4v)  
absolute order of discharge 绝对破产解除令 uj+.L6S  
absolute profit margin 绝对利润幅度 wUZ(Tin  
absolute value 实值;绝对值 w2M IY_N?  
absolutely vested interest 绝对既得权益  \!' {-J  
absorbed cost 已吸收成本;已分摊成本 V}Y~z)i0  
absorption 吸收;分摊;合并 lL(}dbT~N  
absorption rate 吸收率;摊配率;分摊率 "=v J }  
ACB Finance Limited 亚洲商业财务有限公司 <W^XSk  
acceptable form of reciprocity 合理的互惠条件 =_H*fhXS  
acceptable rate 适当利率;适当汇率 ux/[d6To  
acceptance agreement 承兑协议 A+bu bH,  
acceptance for honour 参加承兑 ;{F;e)${M  
acceptor 承兑人;接受人;受票人 o#KPrW`XJ/  
acceptor for honour 参加承兑人 8m1 3M5r  
accident insurance 意外保险 ?L ~=Z\H  
Accident Insurance Association of Hong Kong 香港意外保险公会 )=SYJ-ta<  
accident insurance scheme 意外保险计划 }X W#?l  
accident year basis 意外年度基准 JVIcNK)  
accommodation 通融;贷款 "8C(_z+]K`  
accommodation bill 通融票据;空头票据 k*UR# z(I  
accommodation party 汇票代发人 F~uA-g  
account balance 帐户余额;帐户结余 %l]rQjV-  
account book 帐簿 G+ \~rl  
account collected in advance 预收款项 !]jNVg  
account current book 往来帐簿 * zJiii  
account of after-acquired property 事后取得的财产报告 3<1HqU  
account of defaulter 拖欠帐目 R;Ix<y{U  
account payable 应付帐款 Hhce:E@K  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 b$$L]$q2  
account receivable 应收帐款 /i]=ndAk  
account receivable report 应收帐款报表 F6neG~Y  
account statement 结单;帐单;会计财务报表 {H7$uiq3:B  
account title 帐户名称;会计科目 KH6n3\=  
accountant's report 会计师报告 7HR%rO?'  
Accountant's Report Rules 会计师报告规则 7=M'n;!Mh  
accounting and auditing procedure 会计与审计程序;会计与核数程序 A)`fD %+  
Accounting Arrangements 《会计安排》 ED =BZR  
accounting basis 会计基础 6u]OXP A|  
accounting by Official Receiver 破产管理署署长呈交的帐目 80l3.z,:  
Accounting Circular 《会计通告》  vCH v  
accounting class 会计类别 s"^YW+HMb  
accounting date 记帐日期;会计结算日期 qT-nD}  
accounting for money 款项核算 yrv SbqR  
Accounting Officer 会计主任 F" #3s=  
accounting period 会计报告期;会计期 ju2X*  
accounting policy 会计政策;会计方针 L^ jC& dF  
accounting practice 会计惯例 X:} 5L> '  
accounting principle 会计准则 SJ|.% gn  
accounting record 会计记录 5IF~]5s  
accounting report 会计报告 >=q!!'$:  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 6[Pr<4J  
Accounting Society of China 中国会计学会 %_X[{(  
accounting statement 会计报表 %~v76;H<  
accounting system 会计制度;会计系统 bMK'J  
accounting transaction 会计事项;帐务交易 MdTd$ 4J3  
accounting treatment 会计处理 )*QTxN  
accounting year 会计年度 OmUw.VH  
accretion 增值;添加 Zn=JmZ  
accrual 应计项目;应累算数目 ]\b1~ki!F  
accrual basis 应计制;权责发生制 vEee/+1?  
accrual basis accounting 应计制会计;权责发生制会计 rQQPs\o  
accrue 应累算;应计 ^ {]sD}Q"  
accrued benefit 应累算利益 3E2.v5*  
accrued charges 应计费用 fB ,!|u  
accrued cumulative preference share dividend 应累算的累积优先股股息 Tk@g9\6O9  
accrued expenses 应累算费用 h/y}  
accrued interest payable 应付利息;应计未付利息 -r2qIt  
accrued interest receivable 应收利息;应计未收利息 6s"bstc{  
accrued right 累算权益 *]UEF_  
accruing profit 应累算的利润 JMe[ .S x  
accumulated fiscal reserve 累积财政储备 fm2Mi~}0  
accumulated profit 累积利润;滚存溢利 :aFpz6<  
accumulated reserve 累积储备 +M%2m3.Jo  
accumulation of surplus income 累积收益盈余 !v;_@iW3e  
acquired assets 既得资产 h,jAtL!  
acquisition 收购;购置;取得 q-)_Qco  
acquisition cost 购置成本 (R 2P< Zr  
acquisition expenses 购置费用 R"kE5 :  
acquisition of 100% interest 收购全部股权 R8W4 4I*R:  
acquisition of control 取得控制权 l$ _+WC*wp  
acquisition of fixed assets 购置固定资产 l?<z1Acd&  
acquisition of shell “买壳” Cot\i\]jv  
acquisition price 收购价 g1!L. On  
act of God 天灾 9p'J(`  
acting partner 执事合伙人 hy`)]>9z~  
active market 买卖活跃的市场;交投畅旺的市场;旺市 (9q{J(44  
active partner 积极参与的合伙人 N %/DN  
active trading 交投活跃 YGO7lar  
actual circulation 实际流通 r#w_=h)  
actual cost 实际成本 2B?i2[a,  
actual expenditure 实际开支;实际支出 50hh0!1  
actual income 实际入息;实际收入;实际收益 EF^=3  
actual market 现货市场 pxnUe1=  
actual price 现货价;实际价格 7;-i_&vws  
actual profit 实际利润 5 nIlG  
actual quotation 实盘;实际价位;实际报价 /F9lW}pd  
actual year basis 按实际年度计算 %L|bF"K5;  
actuals 实货 WMl^XZO  
actuarial investigation 精算调查 *t*&Q /W  
actuarial principle 精算原则 zMqEMx9  
actuarial report 精算师报告 DczF0Ow  
Actuarial Society of Hong Kong 香港精算学会 tNf" X !  
actuarial valuation 精算师估值 A =#-u&l  
actuary 精算师 hBSJEP  
ad referendum agreement 暂定协议;有待覆核的协定 scEQDV  
ad valorem duty 从价税;按值征税 4W-+k  
ad valorem duty system 从价税制 1E_Ui1[  
ad valorem fee 从价费 g~D6.OZU  
ad valorem tariff 从价关税 Gv3Fg[MA@c  
additional allowance 额外免税额 y8n1IZ*#SZ  
additional amount for unexpired risk 未过期风险的额外款额 TFA  
additional assessable profit 补加应评税利润 b1^Yxe#L  
additional assessment 补加评税 ^ nZ2p$  
additional commitment 额外承担 ~TR|Pv  
additional commitment vote 额外承担拨款 zi[M{bm  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 M{RZ-)IC  
additional dependent parent allowance 供养父母额外免税额 _Vf|F  
additional provision 额外拨款 q;~>h  
additional stamp duty 附加印花税 +( (31l  
additional tax 补加税罚款;补加税款 Yf`.Cq_:  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 s3!LR2qiF  
adjudged bankrupt 被裁定破产 ;<R_j%*  
adjudicated bankrupt 裁定破产人 ~"0X,APR5  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 R*fR?  
adjudication of bankruptcy 裁定破产;宣告破产 myX0<j3G5  
adjudication of insolvency 裁定无力偿还债务 >^HTghgRD  
adjusted actual 经调整的实数;调整后的实数 I_s(yO4pw  
adjusted current assets 经调整的流动资产;调整后的流动资产 X[Gk!d r#  
adjusted figure 经调整的数字;调整后的数额 QNwAuH T  
adjusted liabilities 经调整的负债;调整后的负债 r:rJv  
adjusted loss 经调整的亏损;调整后的亏损 F7 6h  
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 _VJwC|  
adjusted profit 经调整的利润;调整后的利润 oT{yttSNo  
adjusted surplus 经调整的盈余额;调整后的盈余额 9yAu<a  
adjusted value 经调整的价值;调整后的价值 1Sk6[h'CL  
adjustment 调整;修订;理算〔保险〕 ,PxQ[CGg  
adjustment centre 调剂中心 wo9f99  
adjustment lag 调整过程的时间差距;调整时差 qyfxTQ5  
adjustment mechanism 调整机制 3+uoK f[  
adjustment of loss 亏损调整 XB 7^Ka  
adjustment process 调整过程;调整程序 '+tT$k  
adjustment range 调整幅度 ,WK$jHG]  
administered exchange rate 受管制汇率 jn Y3G  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 yyDBW`V((  
administration expenses 行政费用 -s "$I:v  
administration fee 手续费;行政费 xmx;tq  
administration in bankruptcy 破产管理 VjM uU"++@  
administration order 遗产管理令 ,X6j$YLWp  
administrator 管理人;遗产管理人 x^skoz  
administrator of the estate 遗产管理人 oF^hq-xcP  
admission of debt 债项承认书 ;CBdp-BUj  
admission of proof 接纳债权证明 `I{Q,HQ7  
advance 放贷款项;垫付款项;预支款项;预付款项 c)fp;^  
advance account 暂支帐目;预付款帐户 vBnHG-5;P  
advance compensation 预付补偿金 6u;(R0n  
advance from shareholder 股东垫款 0Ch._~Q+20  
advance pending reimbursement 预支以待日后付还 n9-[z2n  
advanced economy 先进经济体系 `:O.g9  
advancement 预付;预付财产 @!O{>`  
advances warrant 垫款令 Z"T(8>c;g  
advancing 贷出 .LHe*JC  
adverse balance 逆差 T bWZw  
adverse exchange 逆汇 >vy+U  
advertisement addressed to shareholders 在报章刊登的致股东通告 1e} 3L2rC  
advice for collection 托收通知书  gOAluP  
advice of drawing 提款通知书;汇票通知书 =(\!,S'  
advice of payment 付款通知 4=:eGlU93U  
Advisory Committee [Securities and Futures Commission] :!h H`l}p  
谘询委员会〔证券及期货事务监察委员会〕 !S{<Xc'wv  
Advisory Committee on Diversification 经济多元化谘询委员会 !WnI`  
affidavit 誓章;遗产申报誓章 +[9"M+4-  
affidavit of no receipt 述明无收款的誓章 XLxr~Yo  
affiliate 联号;联营公司;附属公司 <Rt@z|Zv  
affiliated company 附属公司;联号;联营公司 B(dL`]@Xm  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 nJg2O@mRJ  
affordability 负担能力 Ma#-'J  
African Development Bank [AfDB] 非洲开发银行 m/Z_HER^  
after-acquired property 事后取得的财产 5C?1`-&65V  
after-hours dealing 市后交易 :h~!#;w_  
after-tax profit 税后盈利;税后利润;税后溢利 <2d@\"AoHE  
agency agreement 代理协议 \M@8# k|  
agency expenses 代理机构的开支 h_!"CF <n  
agency fee 代理费 5Oq;V: 7  
Agency Law 《代理法》 Vrh],xK7  
agent 代理人;承销人 B35f 5m7r  
agent of company 公司代理人 $g;xw?~#  
agent's fee 代理人费;经纪费 T,>e\  
aggregate 总计;总数;总体数字 |;yb *  
aggregate amount 总款额;总额 r%n[PK^(  
aggregate assets and liabilities 总体资产与负债 TD7ONa-,  
aggregate at constant price 按固定价格计算的总体数字 `I$A;OPK7  
aggregate demand 总需求 k#[s)Ja?s  
aggregate gross position 总持仓量 !o!04_  
aggregate limit 总限额 T7'$A!c  
aggregate of salaries tax 合计薪俸税 )_?$B6hf,&  
aggregate performance 总体表现;总体业绩 ;v\n[  
aggregate supply 总体供应 N/VIP0Kb  
aggregate surplus 总盈余 -Ma"V  
aggregate total 整体总额 tEs$+b  
aggregate value 总值;合计价值 V.1sZYA9  
aggregated basis 合计基准 FU3B;Fn^Z(  
aggregated net chargeable income 合计应课税入息实额 xd@DN;e  
aggregation 合并计算;合计;总和 p<e~x/@m*  
aggregation of incomes of husband and wife 夫妇入息合并计算 A[bxxQSP\H  
aggregation of property 财产的总和 %-CC_R|0$  
agio 差价;贴水 dz 2d`=`3  
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》 A>puk2s  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ,V?,I9qf  
《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》 jU$PO\UTk  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment a=dN.OB}F7  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 wBET.l'd  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment i|mA/ e3b  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 nj$K4_  
agreement for a settlement 授产协议 k_B^2=  
agreement for assignment 转让协议 H"l'E9k.&p  
agreement for sale 售卖协议;买卖协议 %?jf.p*kY  
agreement for sale and purchase 买卖协议 kz^G.5n   
agreement for the payment of interest 支付利息协议 rge/jE,^~Z  
agreement for the repayment of money 还款协议 !A o?bs'  
agreement of reinsurance 再保险协议 lOui{QU  
Agricultural Bank of China 中国农业银行 gP@ni$n  
air passenger departure tax 飞机乘客离境税 +|;IIwo  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 4KnDXQ%  
airport tax 机场税 nabN.Ly  
alcohol duty 酒精税 L?fv5 S3  
alienation 让与;让渡;转让 #UQ[8e  
alimony 生活费;赡养费 sh1()vT  
All Ordinaries Index [AOI] 所有普通股指数 U|nk8 6r  
all risks 全险;综合险 9@06]EI_  
All Sales Record for Stock Market 《股票市场成交报告》 ,R+u%bmn#  
Allied Capital Resources Limited 新联财务有限公司 ($kwlj~c  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 1F|+4  
allocation letter 拨款信件 UsTPNQj  
allocation of fund 分配款项;预留款项 uM8gfY)OI  
allocation of profit 利润分配;溢利分配 9D,& )6  
allocation warrant 拨款令 Qp ,l>k  
allotment 分配;配股 TfPx   
allotment notice 股份配售通知;配股通知 MR}\fw$(.  
allotment of shares 股份分配 |=POV]K  
allowable 可获宽免;免税的 6X7_QBC)  
allowable business loss 可扣除的营业亏损 (Wn'.|^%  
allowable expenses 可扣税的支出 V|)>  
allowance 免税额;津贴;备抵;准备金 XvdhPOMy  
allowance for debts 债项的免税额 7-DC"`Y8e  
allowance for depreciation by wear and tear 耗损折旧免税额 z0sB*5VH  
allowance for funeral expenses 殡殓费的免税额 FQyiIT6  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 6D],275`J  
allowance for repairs and outgoings 修葺及支出方面的免税额 $m>e!P>%u  
allowance to debtor 给债务人的津贴 UL/>t}AG  
alteration of capital 资本更改 P7b2I=t  
alternate trustee 候补受托人 ,o)MiR9-[A  
amalgamation 合并 ]Gr'Bt/  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 _$0Ix6y,  
ambit of charges 征税范围;收费范围 t>xV]W<  
amended valuation 经修订的估值 iYf4 /1IG,  
American Commodities Exchange 美国商品交易所 FyEl@ }W  
American Express Bank Limited 美国运通银行 <_![~n$H  
American Stock Exchange 美国证券交易所 N5\<w>  
amortization 摊销 Li2)~4p><  
amount due from banks 存放银行同业的款项 c.fj[U|j  
amount due from banks abroad 存放海外银行同业的款项 "{k3~epYaN  
amount due from holding companies 控股公司欠款 9M<? *8)  
amount due from local banks 存放本港银行同业的款项 ($wYaw z  
amount due to banks 银行同业的存款 ;IT^SHym  
amount due to banks abroad 海外银行同业的存款 #d~"bn q;c  
amount due to holding companies 控股公司存款 c nzPq\  
amount due to local banks 本港银行同业的存款 oC [g  
amount due to outport banks 外埠银行同业的存款 u2t<auE9^  
amount for note issue 发行纸币的款额 e([&Nr8h  
amount of bond 担保契据的款额 \ *2IU"R  
amount of consideration 代价款额 pGIeW}2'9  
amount of contribution 供款数额 \&H%k   
amount of indebtedness 负债款额 0`W~2ai  
amount of principal of the loan 贷款本金额 OjN]mp-q  
amount of rates chargeable 应征差饷数额 !4E:IM63  
amount of share capital 股本额 xn"g_2Hi  
amount of sums assured 承保款额 ^tv*I~>J!  
amount of variation 变动幅度 {x8`gP\H  
amount of vote 拨款数额 <LJ$GiU  
amount payable 应付款额 S;])Nt'X'  
amount receivable 应收款额 t]x HM  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 O v-I2  
analysis 分析 4g 1h:I/  
ancillary risk 附属风险 +FiV!nRkZ  
annual account 周年帐目;周年帐目报表;年度决算;年结 3X:F9x>y  
annual accounting date 年结日期 =N=,;<6%A  
annual allowance 每年免税额;年积金;年度津贴;年津 G<-.{Gx)  
annual balance 年度余额 Z8 T{Xw6%  
annual disposable income 每年可动用收入 Q-"FmD-Yw  
annual estimates 周年预算 ;Gi w7a)  
annual fee 年费 u7mj  
annual general meeting 周年大会 :.dQY=6I  
annual growth rate 年增率;每年增长率 ~K[rQ  
annual long-term supplement 长期个案每年补助金 B$bsh.  
annual pensionable emolument 可供计算退休金的年薪 h2q]!01XP  
annual report 年报 5?b9[o+ D  
Annual Report on the Consumer Price Index 《消费物价指数年报》 9K49<u0O  
annual return 周年报表;周年申报表;每年报税表格 c_iF S  
Annual Return Rules 《周年报表规则》 r#XDgZtI  
annual review of consumer prices 每年消费物价回顾 & zG=  
annual roll-forward basis 逐年延展方式 1Jahu!c?  
annual salary 年薪 8.,PgS  
annual statement 年度报表;年度决算表 SBEJ@&iB~  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 nXN0~,+  
annuitant 年金受益人 eYagI  
annuity 年金 ;cO0Y.V9l  
annuity contract 年金合约 +|.#<]GA  
annuity on human life 人寿年金 {b?)|@)is  
antecedent debt 先前的债项 F JzjS;  
ante-dated cheque 倒填日期支票 -l\@50, D  
anticipated expenditure 预期开支 zm e:U![  
anticipated net profit 预期纯利 ,Xn%-OT  
anticipated revenue 预期收入 ESO(~X+  
anti-inflation measure 反通货膨胀措施 IQM!dC  
anti-inflationary stance 反通货膨胀立场 #U1soZ7  
apparent deficit 表面赤字 MwuH.# Ez  
apparent financial solvency 表面偿债能力 \R<yja  
apparent partner 表面合伙人 j.z#fU  
application for personal assessment 个人入息课税申请书 /90@ 85%r  
application of fund 资金应用  &]euN~y  
application to release as liquidator and to destruct the books of accounts and documents WV8<gx`Q  
申请免除清盘人职务及毁灭帐簿与文件 @ +7'0[y?  
appointed actuary 委任精算师  u(BYRB  
appointed auditor 委任核数师;委任审计师 ~7ArH9k .  
appointed trustee 委任的受托人 xH=&={  
appointer 委任人 >$?Z&7Lv  
apportioned pro rata 按比例分摊 L+,{*Uj[;  
apportionment 分配;分摊 MT9a1 >  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 [)*fN|Hy  
apportionment formula 分摊方程式 {>z.y1  
apportionment of estate duty 遗产税的分摊 4QDW}5xB  
appraisal 估价;评估 f5G17: Q  
appreciable growth 可观增长 F :u}7t>  
appreciable impact 显着影响 sK\?i3<?  
appreciable increase 可观增长 lj[Bd >  
appreciation 增值;升值 3oSQe"  
appreciation against other currencies 相对其他货币升值 9orza<#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 &pCKz[Yf+  
appreciation tax 增值税 ^WeT3b q  
appropriation 拨款;拨用;拨付 Kg.E~  
appropriation account 拨款帐目 JK1b 68n  
Appropriation Bill 拨款法案 I[&!\Me[+w  
appropriation-in-aid system 补助拨款办法 \F> *d!^C  
approved assets 核准资产 HsO=%bb  
approved basket stock 认可一篮子证券 ZFRKh:|  
approved budget 核准预算 ^Dh2_vbI  
approved charitable donation 认可慈善捐款 i{`>!)U  
approved charitable institution 认可慈善机构 8^^al!0K~  
approved currency 核准货币;认可货币 4yknX% [  
approved estimates 核准预算 7 724,+2N  
approved estimates of expenditure 核准开支预算 |BXq8Erh  
approved overseas insurer 核准海外保险人 Ad"::&&Wk  
approved overseas trust company 核准海外信托公司 b*bR<|dTj  
approved pooled investment fund 核准汇集投资基金 -du+iOe?  
approved provident fund scheme 认可公积金计划 97 1qr  
approved provision 核准拨款 eSvu:euv  
approved redeemable share 核准可赎回股份 @}FRiPo6  
approved regional stock 认可地区性证券 HloP NE&}  
approved retirement scheme 认可退休金计划 N%T-Q9k  
approved subordinated loan 核准附属贷款  V C.r  
arbitrage 套戥;套汇;套利 E J 9A 4B  
arbitrageur 套戥者;套汇者 MM97$  
arbitrary amount 临时款项 v!x=fjr<  
arrangement 措施;安排;协定 F`-? 3]\3  
arrears 欠款 t'z] <7  
arrears of pay 欠付薪酬 %TLAn[LW(  
arrears of revenue 逾期未收税款;逾期未收的帐项 t >8t|t+  
articles of association 组织章程;组织细则;组织章程细则 {!-w|&bF  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司  ztTpMj  
ascertainment of profit 确定利润 E&97;VH  
"Asia Clear" “亚洲结算系统” !Zs;m`j&9  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 ? 56Zw"89  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 \O^= Z{3y  
Asian Development Fund [ADF] 亚洲发展基金 bT8BJY%+  
Asian dollar bond 亚洲美元债券 HkQ2G}<  
Asian dollar market 亚洲美元市场 p}j{ <y  
Asian dollar rate 亚洲美元利率 I&^?,Fyy<  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 5B(|!Xq;I  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 NoPM!.RU{  
asked price 沽盘;喊价;索价;卖方报价 ^c=@2#^\  
assessable income 应评税入息 \TKv3N  
assessable loss 应评税亏损 ncWASw`  
assessable profit 应评税利润 'dx4L }d  
assessable value 应评税值 H\O|Y@uVr  
assessed profit 估定利润 1XSqgr"3  
assessed value 经评估价值 |C5i3?  
assessment 评税;评定;估价;评税单 !x,3k\M  
assessment number 评税编号;估价编号 AKS(WNGEp  
assessment of additional tax 补加税评税 BG'gk#J+f  
assessment of performance 业绩评估;实绩评价 %``FIv15w  
Assessor 评税主任 `E}2|9  
asset price bubbles 资产价格泡沫 8x+K4B"oe  
asset-backed securities 具资产保证的证券 2)U3/TNe  
assets accretion 资产增值 jL 2f74?1  
assets and liabilities 资产与负债 A?_2@6Y^  
assets betterment statement 资产递增表;资产改进表 ~>C!l k  
assets lending 实物放款;有抵押贷款 EmLPq!C  
assets of the company passing on the death 死者去世时转移的公司资产 yqoi2J:  
assets pledged as security for liabilities 用作负债抵押的资产 ~ 9'64  
assets portfolio 资产投资组合 ^tpy8TQ  
assets price 资产价格 [7$<sN<'  
assets quality 资产质素  s cn!,  
assets realization 资产变现 ^6Xio6W  
assets refinancing arrangement 资产再集资安排 `RjcJ?r  
assets securitization 资产证券化 F9d][ P@@  
assets situated outside Hong Kong 在香港以外地方的资产 ?Ww',e  
assets stripping 削减资产;拆卖资产 A^g81s.5  
assets value 资产值 N`#v"f<~Q  
assignee 承让人 F`Pu$>8C  
assignment 转让;转让书;转让契 S46[2-v1  
assignment of interest 权益转让 @w2}WX>  
assignment of letters patent and trade mark 专利证书及商标转让 U;;Har   
assignment of property 物业转让;物业转让书 Qi[T!1  
assignment right 转让权 'dBzv>ngD  
assignor 转让人 C@KYg/nYw  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 4E"qpy \(  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 t);5Cw _  
associate member 附属会员 Cu!4ha.e`  
associated body corporate 相联法人团体 J H$  
associated company 相联公司;联属公司 uz*C`T0:rj  
associated corporation 相联法团 oE5+   
Association of Chartered Certified Accountants [ACCA] [United Kingdom] +[*UC"  
公认会计师公会〔英国〕 S-v9z:M3  
Association of Futures Exchange Brokers 香港期货经纪协会 \Ud2]^D=  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 F.O2;M|x  
association of underwriters 承保人组织 Va9vDb6  
assumption of control 接管 E{j6OX\  
assurance 担保;保险;转易;转易书 /AWHG._  
assurance of interest 权益的转易 2y,~i;;_  
at 19XX price 按一九XX年价格计算 Q9rE_} Z  
at a discount 按赔价计算;按贴水价格计算;打折扣 jkfI,T  
at a premium 按溢价计算;按升水价格计算 !N!M NsyDz  
at call 通知付款;按通知 m V^dIm  
at constant market price 按固定市价计算 B:9Z ;g@&  
at constant price 按固定价格计算 &npf %Eub  
at cost 按成本计算 CNP?i(Rk  
at current market price 按当时市价计算;按现时市价计算 ,E/vHI8  
at current price 按当时价格计算;按现时价格计算 !&#CEF@J  
at factor cost 按要素成本计算;按生产要素成本计算 xv1$,|^ts  
at money-of-the-day price 按付款当日价格计算 $'e.bh  
at or better 按指定或较佳价位〔买卖指令〕 QO|ODW+D  
at par 按面值计算;平价 -'ZP_$sA  
at sight 见票即付 |QHWX^pO  
at the close 按收市盘 Q,jlKgB 5:  
at the opening 按开市盘 w$2-t  
attestation 见证;见证条款 \2~.r/`1  
at-the-money option 平价期权 's*UU:R  
attorney 受权人;受托代表人 DNL TJrN  
attornment 新拥有人承认书 _&yQW&vH#  
attributable profit 可归属利润 QAu^]1;  
attributable share value 可归属股份价值 k"AY7vq@!P  
Auckland Stock Exchange 奥克兰证券交易所 'X`\vTxB  
auction 拍卖 O  89BN6p  
auctioneer 拍卖商 \)r#?qn4z;  
audit 审计;核数 Gew0Y#/  
Audit Commission 审计署 ;M}bQ88  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] aHb,4 wY  
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〕 `M\L 6o  
audit review 帐目审查 bEPXNN  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 s'/ug  
audited account 审计帐目;经审计的帐目 64zO%F*  
audited annual account 经审计的周年帐目 D4`7,JC}<  
audited balance sheet 经审计的资产负债表 Av/|={i  
auditor 核数师;核数主任;审计师 .k[Ptx>  
auditor's certificate 核数师证明书;审计师证明书 ^QXUiXzl  
auditor's report 核数师报告;审计师报告 |Z!C`G[  
Aussie bond 澳元债券 ?5Lom#^  
austerity budget 紧缩预算 vR:t4EJ`  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 q!Nwf XJM  
Australia All Ordinaries Index 澳洲所有普通股票指数 Ndx='j0  
Australian Dollar [AUD] 澳元 t-/%|@?D  
Australian Options Market 澳大利亚期权市场 RCoz;|c`P  
Australian Securities Commission 澳洲证券事务监察委员会 F[~qgS*;  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 # U!J2240  
Australian Stock Exchange 澳大利亚证券交易所 ~lQ]PKJ"  
Austrian Schilling [ATS] 奥地利先令 l1YyZ^Z  
authentication 认证;鉴证 BhNwC[G?m  
authority to purchase 委托购买证;委购书 LG51e7_gFi  
authorization 认可;核准;授权;授权书 n) `4*d$`  
authorization by direction 指示授权 6s>PZh  
authorization by instruction 指令授权 Qza[~6  
authorization by warrant 令状授权 8B\,*JGY2  
authorization of unit trust 单位信托的认可 3):7mE(  
authorized agent 指定代理人 qB"y'UW8  
authorized capital 法定资本 i"_JF-IbN  
authorized clerk 出市员 8f#YUK sW=  
authorized dealer 认可交易商 g2F~0%HY  
authorized financial institution 认可财务机构 XjL( V1  
authorized fund 认可基金 gSC8qip  
authorized fund house 获授权的基金公司;认可基金公司 M*@MkN*u&  
authorized institution 认可机构 \QYs(nm?k  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 X/'B*y'=U  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 ?jb7Oq#[  
authorized insurer 获授权保险人;获认可承保人 $YL} rM  
authorized investment 特准投资项目 Jb_/c``  
authorized person 获授权人 !07$aQYcd  
authorized representative 获授权代表 e3',? 5j  
authorized share capital 法定股本 "BEU%,w  
automated quotation system 自动报价系统 C%G-Ye|@  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] [<OMv9(l'o  
自动交易系统〔香港期货交易所有限公司〕 }8 ,b; Q  
automatic adjustment mechanism 自动调整机制 !'n+0  
automatic adjustment system 自动调整系统 Qg1LT8  
Automatic Clearing House 自动票据交换所 7dxY07 yu  
automatic exchange rates accumulation system 自动化汇率累集系统 b/WVWDyob/  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 .bew,92  
automatic teller machine [ATM] 自动柜员机 &XN*T.Y`  
autopay 自动转帐 T*LbZ"A  
available assets 可用资产 5E~][. d  
available fiscal reserve 现存财政储备 V$^x]z  
available profit 可用利润 [gD02a: u  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 vO <;Gnh~  
average 平均;平均数;海损 zoO>N'b3)  
average basic salary 平均基本薪金 u!;kBs  
average consumer expenditure 平均消费开支;一般消费开支 &a1agi7M  
average cost 平均成本 A@&+!sO  
average cost of land production 增辟土地平均成本 +Hv%m8'0|  
average daily turnover 平均每日成交额 IzkZ^;(N  
average daily wage rate 平均每日工资率 awMm&8cIM  
average expenditure pattern 平均开支模式 LvE|K&R|  
average growth rate 平均增长率 )]rGGNF*  
average net fixed assets 固定资产平均净值 R%}OZJ_  
average of relatives 相对价格平均数 -08Ys c  
average price 平均价格 h&[!CtPm  
average propensity to consume 平均消费倾向;一般消费倾向 )V~<8/)  
average propensity to save 平均储蓄倾向;一般储蓄倾向 DR^mT$  
average rate 平均率 H| IsjCc  
average revenue 平均收入;平均收益 rt t?4  
average stock 平均库存;平均存货 us$~6  
average yearly rent 平均年租 )FE'#\  
avoidance of double taxation 避免双重课税 <@e6zQG  
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 cXtL3T+  
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