社区应用 最新帖子 精华区 社区服务 会员列表 统计排行 社区论坛任务 迷你宠物
  • 8221阅读
  • 1回复

一些有用的会计术语(也不知道发的地方对不对)A

级别: 经院大学
发帖
706
铜板
2245
人品值
449
贡献值
0
交易币
0
好评度
712
信誉值
1
金币
0
所在楼道
随 机 事 件红运当头,好运档不住!你中了彩票,获得金钱8.84


A: M.))UKSF  
A share A股;甲类股份 l7]:b8  
abatement of tax 减税;减扣免税额 %>Z^BM<e  
ABN AMRO Bank N.V. 荷兰银行 l^w=b~|7=  
above-the-line expenditure 线上项目支出;经常预算支出 Nl,M9  
above-the-line receipt 线上项目收入;经常预算收入 xQ9P'ru  
ABSA Asia Limited 南非联合亚洲有限公司 X:bv ?o>Y  
absolute change 绝对数值变更 ~q4KQ&.!  
absolute expenditure 实际开支 j}3Avu%  
absolute guideline figure 绝对准则数字 orYE&  
absolute interest 绝对权益 #'fh'$5"  
absolute order of discharge 绝对破产解除令 a7s+l=  
absolute profit margin 绝对利润幅度 l5QH8eNwME  
absolute value 实值;绝对值 x7)j?2  
absolutely vested interest 绝对既得权益 Yb\t0:_  
absorbed cost 已吸收成本;已分摊成本 wl1i @&9  
absorption 吸收;分摊;合并 KWbnSL8  
absorption rate 吸收率;摊配率;分摊率 ?pn<lW8d  
ACB Finance Limited 亚洲商业财务有限公司 D*BZp0x  
acceptable form of reciprocity 合理的互惠条件  P&"8R  
acceptable rate 适当利率;适当汇率 :kz*.1  
acceptance agreement 承兑协议 a|rN %hA4  
acceptance for honour 参加承兑 U>?q|(u  
acceptor 承兑人;接受人;受票人 }kzGuNj  
acceptor for honour 参加承兑人 a~E@scD  
accident insurance 意外保险 Qn'Do4Le  
Accident Insurance Association of Hong Kong 香港意外保险公会 NC'+-P'y  
accident insurance scheme 意外保险计划 'NHtCs=F   
accident year basis 意外年度基准 1$T;u~vg  
accommodation 通融;贷款 IV*@}~BJ  
accommodation bill 通融票据;空头票据 nf=*KS\v  
accommodation party 汇票代发人 a3D''Ra  
account balance 帐户余额;帐户结余 %Z9&zmO  
account book 帐簿 .'N:]G@!  
account collected in advance 预收款项 {\z&`yD@  
account current book 往来帐簿 |C}n]{*|  
account of after-acquired property 事后取得的财产报告 &HBqweI  
account of defaulter 拖欠帐目 i3#To}g5V  
account payable 应付帐款 ya7PF~:E-  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F5la:0fb  
account receivable 应收帐款 !=%0  
account receivable report 应收帐款报表 q)vdDdRe_  
account statement 结单;帐单;会计财务报表 zmd,uhNc:  
account title 帐户名称;会计科目 )a"rj5~-  
accountant's report 会计师报告 X^;[X~g  
Accountant's Report Rules 会计师报告规则 %;ZWYj`]n  
accounting and auditing procedure 会计与审计程序;会计与核数程序 yN}upYxp  
Accounting Arrangements 《会计安排》 FN jT?*  
accounting basis 会计基础 l3kYfq{";"  
accounting by Official Receiver 破产管理署署长呈交的帐目 +Tz Z   
Accounting Circular 《会计通告》 hbl%<ItI49  
accounting class 会计类别 P7ktr?V0a  
accounting date 记帐日期;会计结算日期 9D@ $Y54  
accounting for money 款项核算 YuufgPE*H  
Accounting Officer 会计主任 i4;`dCT|A  
accounting period 会计报告期;会计期 rP$vZ^/c  
accounting policy 会计政策;会计方针 ${I$@qq83  
accounting practice 会计惯例 x?s5vxAKf  
accounting principle 会计准则 xuBXOr4"P  
accounting record 会计记录 >Y,3EI\  
accounting report 会计报告 ,Vb;2  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 GZJIIP#  
Accounting Society of China 中国会计学会 Sc!]M 5  
accounting statement 会计报表 ]gHxvT\E  
accounting system 会计制度;会计系统 W=b<"z]RE  
accounting transaction 会计事项;帐务交易 %B9iby8)1  
accounting treatment 会计处理 \i1>/`F  
accounting year 会计年度 lS1-e0,h1  
accretion 增值;添加 $7M/rF;N5X  
accrual 应计项目;应累算数目 L(Ww6oj  
accrual basis 应计制;权责发生制 O`Ht|@[6  
accrual basis accounting 应计制会计;权责发生制会计 7 0pt5O3]  
accrue 应累算;应计 eyq\a'tyB  
accrued benefit 应累算利益 T.ZPpxY  
accrued charges 应计费用 ">pW:apl%  
accrued cumulative preference share dividend 应累算的累积优先股股息 BCnf'0q  
accrued expenses 应累算费用 T'YHV}b}vX  
accrued interest payable 应付利息;应计未付利息 kg@D?VqJP  
accrued interest receivable 应收利息;应计未收利息 HqM>K*XKU  
accrued right 累算权益 ~yacJU=  
accruing profit 应累算的利润 rb8c^u#r  
accumulated fiscal reserve 累积财政储备 ]MI> "hn  
accumulated profit 累积利润;滚存溢利 0u0<)gdX  
accumulated reserve 累积储备 @L?X}'0xI4  
accumulation of surplus income 累积收益盈余 X3nt*G1dL  
acquired assets 既得资产 ?}f+PP,  
acquisition 收购;购置;取得 F.;G6  
acquisition cost 购置成本 O5}/OH|j  
acquisition expenses 购置费用 gFO|)I N  
acquisition of 100% interest 收购全部股权 Q2^~^'Y k  
acquisition of control 取得控制权 YA(_*h  
acquisition of fixed assets 购置固定资产 e|Ip7`  
acquisition of shell “买壳” "F_o%!l  
acquisition price 收购价 6@0 wKV!D  
act of God 天灾 dFdll3bC  
acting partner 执事合伙人 }mGOEG|F2  
active market 买卖活跃的市场;交投畅旺的市场;旺市 x0t&hY>P!  
active partner 积极参与的合伙人 2 uuI_9 "^  
active trading 交投活跃 >y P`8Oq[  
actual circulation 实际流通 2kv%k3 Q{  
actual cost 实际成本 D+$k  
actual expenditure 实际开支;实际支出 kk`BwRh)d;  
actual income 实际入息;实际收入;实际收益 ,$;g'z!N  
actual market 现货市场 /cmnX'z  
actual price 现货价;实际价格  $^&SEz  
actual profit 实际利润 _W@SCV)yH  
actual quotation 实盘;实际价位;实际报价 dU!`aPL?  
actual year basis 按实际年度计算 3,`.$   
actuals 实货 ,.# SEv5  
actuarial investigation 精算调查 }h+_kRQ  
actuarial principle 精算原则 $`nKq4Y   
actuarial report 精算师报告 M~&|-Hm  
Actuarial Society of Hong Kong 香港精算学会 ONx|c'0g  
actuarial valuation 精算师估值 TmN}TMhZ  
actuary 精算师 h3;Ij'  
ad referendum agreement 暂定协议;有待覆核的协定 D} 0>x~  
ad valorem duty 从价税;按值征税 ,8uu,,c  
ad valorem duty system 从价税制 8Gb=aF1  
ad valorem fee 从价费 b* Ipg8n+  
ad valorem tariff 从价关税 MW9B -x  
additional allowance 额外免税额 yZ&By?.0  
additional amount for unexpired risk 未过期风险的额外款额 '4sT+q  
additional assessable profit 补加应评税利润 hE:P'O1  
additional assessment 补加评税 >Z^7=5K"O  
additional commitment 额外承担 $2BRi@  
additional commitment vote 额外承担拨款 8O{]ML  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 qn@Qd9Sf  
additional dependent parent allowance 供养父母额外免税额 `n-e.{O((  
additional provision 额外拨款 F dv&kK!  
additional stamp duty 附加印花税 ;lGa.RD[a  
additional tax 补加税罚款;补加税款 if5Y!Tx?G  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 ?l,i(I  
adjudged bankrupt 被裁定破产 _0F6mg n  
adjudicated bankrupt 裁定破产人 !w f N~.Y  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 62EJ# q[  
adjudication of bankruptcy 裁定破产;宣告破产 @ x*#7Y  
adjudication of insolvency 裁定无力偿还债务 j~DoMP5Ls  
adjusted actual 经调整的实数;调整后的实数 J=K3S9:n]g  
adjusted current assets 经调整的流动资产;调整后的流动资产 |0f\>X I  
adjusted figure 经调整的数字;调整后的数额 jo<sN  
adjusted liabilities 经调整的负债;调整后的负债 W&06~dI1!  
adjusted loss 经调整的亏损;调整后的亏损 k9 *0xukJ  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 .M>u:,v  
adjusted profit 经调整的利润;调整后的利润 V2/+SvB2  
adjusted surplus 经调整的盈余额;调整后的盈余额 6lT'%ho}B  
adjusted value 经调整的价值;调整后的价值 N83RsL "}_  
adjustment 调整;修订;理算〔保险〕 :o}7C%Q8  
adjustment centre 调剂中心 `ss]\46>  
adjustment lag 调整过程的时间差距;调整时差  NkO$ M  
adjustment mechanism 调整机制 (f#W:]o/  
adjustment of loss 亏损调整 <i`EP/x  
adjustment process 调整过程;调整程序 c<&+[{|  
adjustment range 调整幅度 !.t'3~dUf$  
administered exchange rate 受管制汇率 /HzhgMV3  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 nBiSc*  
administration expenses 行政费用 0^(.(:  
administration fee 手续费;行政费 3SIB #"9  
administration in bankruptcy 破产管理 q=?"0i&V  
administration order 遗产管理令 6C]!>i}U  
administrator 管理人;遗产管理人 Zl,K#  
administrator of the estate 遗产管理人 OD1ns  
admission of debt 债项承认书 r)j#Skh].  
admission of proof 接纳债权证明 R:.7 c(s  
advance 放贷款项;垫付款项;预支款项;预付款项 O1#rCFC|y  
advance account 暂支帐目;预付款帐户 hChM hc  
advance compensation 预付补偿金 7DYD+N+T  
advance from shareholder 股东垫款 h y[_  
advance pending reimbursement 预支以待日后付还 DBmcvC  
advanced economy 先进经济体系 Olxb`x  
advancement 预付;预付财产 =m/2)R{  
advances warrant 垫款令 P`bR;2o  
advancing 贷出  L<QDC   
adverse balance 逆差 n@mUQ6  
adverse exchange 逆汇 M3z7P.\G  
advertisement addressed to shareholders 在报章刊登的致股东通告 ;? :,L  
advice for collection 托收通知书 D[tGbk  
advice of drawing 提款通知书;汇票通知书 %!.rP  
advice of payment 付款通知 Ne9 .wd  
Advisory Committee [Securities and Futures Commission] p`d:g BZ  
谘询委员会〔证券及期货事务监察委员会〕 ]hf4= gm  
Advisory Committee on Diversification 经济多元化谘询委员会 k6Tpaf^  
affidavit 誓章;遗产申报誓章 !m(6/*PAl  
affidavit of no receipt 述明无收款的誓章 kT$4X0}  
affiliate 联号;联营公司;附属公司 H>7!+&M  
affiliated company 附属公司;联号;联营公司 4x C0Aw  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *E. 2R{  
affordability 负担能力 e@,L~ \  
African Development Bank [AfDB] 非洲开发银行 ~r>UjC_ B:  
after-acquired property 事后取得的财产 Mvcl9  
after-hours dealing 市后交易 b5)>h  
after-tax profit 税后盈利;税后利润;税后溢利 `GDYL7pM(  
agency agreement 代理协议 PRah?|*0s  
agency expenses 代理机构的开支 ?=4t~\g?  
agency fee 代理费 ;q^YDZ'  
Agency Law 《代理法》 kXjpCtCu  
agent 代理人;承销人 G/ ^|oJ/G  
agent of company 公司代理人 AMm O+E?  
agent's fee 代理人费;经纪费 #&5\1Qu  
aggregate 总计;总数;总体数字 mE7Jv)@  
aggregate amount 总款额;总额 aEM#V  
aggregate assets and liabilities 总体资产与负债 (CV=0{]  
aggregate at constant price 按固定价格计算的总体数字 RI*%\~6t?  
aggregate demand 总需求 L"-&B$B:  
aggregate gross position 总持仓量 z`2d(KE?  
aggregate limit 总限额 kt:%]ZZL  
aggregate of salaries tax 合计薪俸税 6?iP z?5  
aggregate performance 总体表现;总体业绩 *oWzH_  
aggregate supply 总体供应 (Z5#;rgem  
aggregate surplus 总盈余 UD(#u3z  
aggregate total 整体总额 `dNb%f>  
aggregate value 总值;合计价值 Q$zlxn 7\  
aggregated basis 合计基准 vSL{WT]m  
aggregated net chargeable income 合计应课税入息实额 h/VYH(Tj  
aggregation 合并计算;合计;总和 ]s S oIT  
aggregation of incomes of husband and wife 夫妇入息合并计算 2M1mdkP3  
aggregation of property 财产的总和 ZT8j9zs  
agio 差价;贴水 1e+?O7/  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 ;Dgp !*v=  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 0q;] ;m  
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》 7U7 i2 4  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment t8+93,*B  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 E,$uN w']  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment SYwNx">Bq  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 ;(,Fe/wvC  
agreement for a settlement 授产协议 a RwBxf  
agreement for assignment 转让协议 'ng/A4  
agreement for sale 售卖协议;买卖协议 vJ' 93 h  
agreement for sale and purchase 买卖协议 LYF vzw>M  
agreement for the payment of interest 支付利息协议 -XyuA:pxx  
agreement for the repayment of money 还款协议 H}~^,B2;  
agreement of reinsurance 再保险协议 OE"Bb   
Agricultural Bank of China 中国农业银行 *Wau7  
air passenger departure tax 飞机乘客离境税  M:$nL  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 }.vy|^X  
airport tax 机场税 s#fmGe"8  
alcohol duty 酒精税 9|m  L  
alienation 让与;让渡;转让 X[ (J!"+  
alimony 生活费;赡养费 ]]ZBG<#  
All Ordinaries Index [AOI] 所有普通股指数 5~F0'tb|}  
all risks 全险;综合险 !R@4tSu  
All Sales Record for Stock Market 《股票市场成交报告》 f*~fslY,o  
Allied Capital Resources Limited 新联财务有限公司 G<eJ0S  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 HXQ rtJ  
allocation letter 拨款信件 iy"K g]  
allocation of fund 分配款项;预留款项 'W*F[U*&HP  
allocation of profit 利润分配;溢利分配 rY= #^S  
allocation warrant 拨款令 463dLEd  
allotment 分配;配股 }{y$$X<:  
allotment notice 股份配售通知;配股通知 BSf"'0I&  
allotment of shares 股份分配 u\wd<<I']  
allowable 可获宽免;免税的 iE`aGoA  
allowable business loss 可扣除的营业亏损 l:"*]m7o_  
allowable expenses 可扣税的支出 7KIQ)E'kG|  
allowance 免税额;津贴;备抵;准备金 :[39g;V}c  
allowance for debts 债项的免税额 c53`E U  
allowance for depreciation by wear and tear 耗损折旧免税额 T1&H!  
allowance for funeral expenses 殡殓费的免税额 :JIPF=]fc  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 *ZGN!0/  
allowance for repairs and outgoings 修葺及支出方面的免税额 0}V'\=F454  
allowance to debtor 给债务人的津贴 y<b0z\  
alteration of capital 资本更改 Y5CE#&  
alternate trustee 候补受托人 DPx,qM#h5O  
amalgamation 合并 J;`~ !g  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 A{%;Hd`0/  
ambit of charges 征税范围;收费范围 -`UlntEdZ:  
amended valuation 经修订的估值 s`YuH <8  
American Commodities Exchange 美国商品交易所 F! e`i-xt  
American Express Bank Limited 美国运通银行 TbVL71c  
American Stock Exchange 美国证券交易所 ^'4uTbxP_!  
amortization 摊销 QEKFuY<E+  
amount due from banks 存放银行同业的款项 bl<7[J.  
amount due from banks abroad 存放海外银行同业的款项 z;fSd  
amount due from holding companies 控股公司欠款 . 6dT5x8u  
amount due from local banks 存放本港银行同业的款项 lz 6 Aj  
amount due to banks 银行同业的存款 r|@?v,  
amount due to banks abroad 海外银行同业的存款 m5X=P5U  
amount due to holding companies 控股公司存款 J.l%H U  
amount due to local banks 本港银行同业的存款 $H}Mn"G  
amount due to outport banks 外埠银行同业的存款 y~jIA p  
amount for note issue 发行纸币的款额 mN el3J3  
amount of bond 担保契据的款额 )M 0O=Cl1  
amount of consideration 代价款额 Z(M)2  
amount of contribution 供款数额 !X8R  
amount of indebtedness 负债款额 u'1=W5$rK  
amount of principal of the loan 贷款本金额 !?/bK[ P,  
amount of rates chargeable 应征差饷数额 Uzn|)OfWP  
amount of share capital 股本额 QO/7p]$_  
amount of sums assured 承保款额 \[EWxu  
amount of variation 变动幅度 {Xd5e@:Js  
amount of vote 拨款数额 5.#9}]  
amount payable 应付款额 >}*jsqaVU  
amount receivable 应收款额 l)s+"C#  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 X~3P?O]kFv  
analysis 分析 "n, ZP@M;  
ancillary risk 附属风险 }8: -I Nj4  
annual account 周年帐目;周年帐目报表;年度决算;年结 :,,y63-f4  
annual accounting date 年结日期 pe})A  
annual allowance 每年免税额;年积金;年度津贴;年津 Q{hOn]"  
annual balance 年度余额 n0pe7/Ai  
annual disposable income 每年可动用收入 VBJ]d|  
annual estimates 周年预算 ;%alZ  
annual fee 年费 v6\2m c.  
annual general meeting 周年大会 3+5\xRq  
annual growth rate 年增率;每年增长率 i%8&g2  
annual long-term supplement 长期个案每年补助金 2kq@*}ys  
annual pensionable emolument 可供计算退休金的年薪 Xy<f_  
annual report 年报 t|QMS M?s  
Annual Report on the Consumer Price Index 《消费物价指数年报》 !\O,dq  
annual return 周年报表;周年申报表;每年报税表格 _ n4ma  
Annual Return Rules 《周年报表规则》 F@bCm+z-  
annual review of consumer prices 每年消费物价回顾 K<JP9t6Qd  
annual roll-forward basis 逐年延展方式 L0  2~FT  
annual salary 年薪 /exl9Ilt]  
annual statement 年度报表;年度决算表 2(/ /slP  
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 $yFuaqG`Wo  
annuitant 年金受益人 KocXSh U  
annuity 年金 Qmx~_  
annuity contract 年金合约 ^3o8F  
annuity on human life 人寿年金 [F[<2{FQF  
antecedent debt 先前的债项 }zxh:"#K  
ante-dated cheque 倒填日期支票 jdf)bO(9#  
anticipated expenditure 预期开支 wLe&y4  
anticipated net profit 预期纯利 L6=RD<~C  
anticipated revenue 预期收入 <# r.}T.l  
anti-inflation measure 反通货膨胀措施 7h/Q;P5  
anti-inflationary stance 反通货膨胀立场 0]W]#X4A  
apparent deficit 表面赤字 u!k<sd_8B  
apparent financial solvency 表面偿债能力 uN3J)@;_  
apparent partner 表面合伙人 EoR6Rx@Z  
application for personal assessment 个人入息课税申请书 vcU\xk")  
application of fund 资金应用 ,nRwwFd.  
application to release as liquidator and to destruct the books of accounts and documents l]y%cJ~$'D  
申请免除清盘人职务及毁灭帐簿与文件 aB6LAb2z;T  
appointed actuary 委任精算师 GSnHxs)  
appointed auditor 委任核数师;委任审计师 v^_]W3K  
appointed trustee 委任的受托人 PVc|y.  
appointer 委任人 E(+wl  
apportioned pro rata 按比例分摊 59BHGvaF  
apportionment 分配;分摊 >1pH 91c'  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 s{J!^q  
apportionment formula 分摊方程式 WTv\HI2X !  
apportionment of estate duty 遗产税的分摊 I jztj  
appraisal 估价;评估 i=H>D  
appreciable growth 可观增长 H6S vU  
appreciable impact 显着影响 gs8@b5 RSb  
appreciable increase 可观增长 Mqf}Aiqk;  
appreciation 增值;升值 O[p^lr(B7  
appreciation against other currencies 相对其他货币升值 0+y~RTAVB  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 D)7$M]d%  
appreciation tax 增值税 0QH3,Ps1C  
appropriation 拨款;拨用;拨付 MXJ9,U{<C'  
appropriation account 拨款帐目 Zi@+T  
Appropriation Bill 拨款法案 02#Iip3t  
appropriation-in-aid system 补助拨款办法 L{%a4 Ip  
approved assets 核准资产 4U;XqUY /  
approved basket stock 认可一篮子证券 Q <-%jBP  
approved budget 核准预算 xp8f  
approved charitable donation 认可慈善捐款 seU^IC<  
approved charitable institution 认可慈善机构 'Qq_Xn8  
approved currency 核准货币;认可货币 N z3%}6F:  
approved estimates 核准预算 )^>XZ*eK  
approved estimates of expenditure 核准开支预算 ;(0$~O$3u  
approved overseas insurer 核准海外保险人 ~ 9~\f  
approved overseas trust company 核准海外信托公司 C 3XZD4.2  
approved pooled investment fund 核准汇集投资基金 ?&<o_/`-H5  
approved provident fund scheme 认可公积金计划 IgR"eu U  
approved provision 核准拨款 DcR}pQ(e  
approved redeemable share 核准可赎回股份 l(w vQO  
approved regional stock 认可地区性证券 4zfRD`;  
approved retirement scheme 认可退休金计划 kxqc6  
approved subordinated loan 核准附属贷款 r{2].31'  
arbitrage 套戥;套汇;套利 V52C,]qQH  
arbitrageur 套戥者;套汇者 l8AEEG8>  
arbitrary amount 临时款项 ZIL| .<8I  
arrangement 措施;安排;协定 n$|c{2]=  
arrears 欠款 3) c K*8#  
arrears of pay 欠付薪酬 ) !}-\5F  
arrears of revenue 逾期未收税款;逾期未收的帐项 d J%Rk#?;A  
articles of association 组织章程;组织细则;组织章程细则 M$4=q((0  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ~z _](HKoS  
ascertainment of profit 确定利润 oSA*~N:  
"Asia Clear" “亚洲结算系统” LUDJPIk  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 |~b R.IA  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 DMcxa.Sd!  
Asian Development Fund [ADF] 亚洲发展基金 [kuVQ$)  
Asian dollar bond 亚洲美元债券 YyJ{  
Asian dollar market 亚洲美元市场 Z'*Z@u3  
Asian dollar rate 亚洲美元利率 87pXv6'FQ  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 !MJe+.  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 ,Lun-aMd  
asked price 沽盘;喊价;索价;卖方报价 L}jF#*Q%  
assessable income 应评税入息 "`i:)Et  
assessable loss 应评税亏损 Tq\~<rEo  
assessable profit 应评税利润 d1TdH s\  
assessable value 应评税值 Jg|cvu-+  
assessed profit 估定利润 mhi90Jc  
assessed value 经评估价值 it\DZGsg  
assessment 评税;评定;估价;评税单 D_n}p8blT  
assessment number 评税编号;估价编号 ZAX0n!db3  
assessment of additional tax 补加税评税 w0j/\XN 2s  
assessment of performance 业绩评估;实绩评价 Ph#F<e(9  
Assessor 评税主任 p;u 1{  
asset price bubbles 资产价格泡沫 ./&zO{|0]  
asset-backed securities 具资产保证的证券 {`H<=h__  
assets accretion 资产增值 M9s43XL(&  
assets and liabilities 资产与负债 I' ! r  
assets betterment statement 资产递增表;资产改进表 $~,}yh;  
assets lending 实物放款;有抵押贷款 <{cNgKd9  
assets of the company passing on the death 死者去世时转移的公司资产 JYg% ~tW'  
assets pledged as security for liabilities 用作负债抵押的资产 7*>S;$  
assets portfolio 资产投资组合 :`Uyn!w  
assets price 资产价格 oO#xx)b  
assets quality 资产质素 (\T0n[  
assets realization 资产变现 x* =sRf  
assets refinancing arrangement 资产再集资安排 y3cf[Q  
assets securitization 资产证券化 JpxbB)/  
assets situated outside Hong Kong 在香港以外地方的资产 z{@R.'BD  
assets stripping 削减资产;拆卖资产 *|k;a]HT  
assets value 资产值 V'"I9R'1  
assignee 承让人 <wt$Gglk  
assignment 转让;转让书;转让契 'cAc{\)  
assignment of interest 权益转让 UIf ZPf=  
assignment of letters patent and trade mark 专利证书及商标转让 JS/M~8+Et  
assignment of property 物业转让;物业转让书 ) Ab6!"'  
assignment right 转让权 6hM]%  
assignor 转让人 sp=OT-Pfp  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 -.{oqs$  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 4N~+G `  
associate member 附属会员 ,'C30A*p  
associated body corporate 相联法人团体 p`:*mf  
associated company 相联公司;联属公司 $Ei o$TI  
associated corporation 相联法团 \6lh `U  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] xEVLE,*?>  
公认会计师公会〔英国〕 ^KkRF":  
Association of Futures Exchange Brokers 香港期货经纪协会 8VP"ydg-U  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 .~q)eV  
association of underwriters 承保人组织 ;NH~9# t:  
assumption of control 接管 !6zyJc @01  
assurance 担保;保险;转易;转易书 3a#PA4Ql  
assurance of interest 权益的转易 cGE=.  
at 19XX price 按一九XX年价格计算 Z6Nj<2u2  
at a discount 按赔价计算;按贴水价格计算;打折扣 (A29Z H  
at a premium 按溢价计算;按升水价格计算 U!c]_q  
at call 通知付款;按通知 a#+>w5  
at constant market price 按固定市价计算 ' :\fl.b  
at constant price 按固定价格计算 T~%H%O(F  
at cost 按成本计算 /Fv/oY  
at current market price 按当时市价计算;按现时市价计算 q]6_ rY.  
at current price 按当时价格计算;按现时价格计算 I#U>5"%\a  
at factor cost 按要素成本计算;按生产要素成本计算 [dj5 $l|  
at money-of-the-day price 按付款当日价格计算 u R\m`  
at or better 按指定或较佳价位〔买卖指令〕 PMgQxM*h  
at par 按面值计算;平价 IS[Vap:  
at sight 见票即付 {J~(#i k   
at the close 按收市盘 )?w&oIj5  
at the opening 按开市盘 g .x=pt  
attestation 见证;见证条款 2yN%~C?$  
at-the-money option 平价期权 2wx!Lpr<i_  
attorney 受权人;受托代表人 P</s)"@  
attornment 新拥有人承认书 e(yQKwVD  
attributable profit 可归属利润 .Gizz</P~  
attributable share value 可归属股份价值 5M%,N-P^  
Auckland Stock Exchange 奥克兰证券交易所 G HD^%)T5^  
auction 拍卖 d/XlV]#2x\  
auctioneer 拍卖商 8zdT9y|Ig  
audit 审计;核数 r^$\t0h(U8  
Audit Commission 审计署 #B @X  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] c 9rVgLqn!  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ]7a;jNQu  
audit review 帐目审查 F:%^&%\  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 M h`CP  
audited account 审计帐目;经审计的帐目 k$C"xg2  
audited annual account 经审计的周年帐目 Dp*:Q){>E  
audited balance sheet 经审计的资产负债表 8q?;2w\l  
auditor 核数师;核数主任;审计师 >']+OrQH  
auditor's certificate 核数师证明书;审计师证明书 W*k`  
auditor's report 核数师报告;审计师报告 v&xKi>A il  
Aussie bond 澳元债券 NB E pM  
austerity budget 紧缩预算 $ye^uu;Z  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 xXF2"+  
Australia All Ordinaries Index 澳洲所有普通股票指数 W_^>MLq  
Australian Dollar [AUD] 澳元 ajW[eyX  
Australian Options Market 澳大利亚期权市场 nV'3sUvR#  
Australian Securities Commission 澳洲证券事务监察委员会 [#p&D~Du&  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 >DL/ ..  
Australian Stock Exchange 澳大利亚证券交易所 ~}BJ0P(VMc  
Austrian Schilling [ATS] 奥地利先令 _=ugxL #eB  
authentication 认证;鉴证 UL+E,=  
authority to purchase 委托购买证;委购书 Bwjg#1E  
authorization 认可;核准;授权;授权书 eY T8$  
authorization by direction 指示授权 M[~Jaxw%  
authorization by instruction 指令授权 bSQRLxF  
authorization by warrant 令状授权 )8;{nqoC  
authorization of unit trust 单位信托的认可 D9~}5  
authorized agent 指定代理人 OCCEL9d  
authorized capital 法定资本 EYG"49 c  
authorized clerk 出市员 huz86CO  
authorized dealer 认可交易商 T?>E{1pS  
authorized financial institution 认可财务机构 PdT83vOCE  
authorized fund 认可基金 5O&d3;p'  
authorized fund house 获授权的基金公司;认可基金公司 HOfF"QAR$  
authorized institution 认可机构 qNpu}\L  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 Vt'L1Wr0v  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 jZRhKT  
authorized insurer 获授权保险人;获认可承保人 KxY$PgcC  
authorized investment 特准投资项目 e#.\^   
authorized person 获授权人 G+U3wF],  
authorized representative 获授权代表 ~;[&K%n  
authorized share capital 法定股本 R2l[Q){!  
automated quotation system 自动报价系统 rJ DnuR  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 2}w#3K  
自动交易系统〔香港期货交易所有限公司〕 )R~aA#<>  
automatic adjustment mechanism 自动调整机制 (^LS']ybc  
automatic adjustment system 自动调整系统 0Q'v HZ"  
Automatic Clearing House 自动票据交换所 & 1[y"S  
automatic exchange rates accumulation system 自动化汇率累集系统 tw=K&/@^O  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 x=.tiM{#  
automatic teller machine [ATM] 自动柜员机 y0<U u  
autopay 自动转帐 I:i<>kG  
available assets 可用资产 tRteyNA  
available fiscal reserve 现存财政储备 e&0NK8&#+  
available profit 可用利润 `m%:rE,  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 bp#fyG"  
average 平均;平均数;海损 j&WL*XP&5  
average basic salary 平均基本薪金 #4><r.v3  
average consumer expenditure 平均消费开支;一般消费开支 Nsn~@.UuSW  
average cost 平均成本 b$Ln} <  
average cost of land production 增辟土地平均成本 fD{II+T  
average daily turnover 平均每日成交额 tjj^O%SV<  
average daily wage rate 平均每日工资率 ~Q?!W0ZBE  
average expenditure pattern 平均开支模式 CZY7S*fL  
average growth rate 平均增长率 [![ G7H%f  
average net fixed assets 固定资产平均净值 EWA;L?g|A  
average of relatives 相对价格平均数 .5.8;/ /  
average price 平均价格 'seyD  
average propensity to consume 平均消费倾向;一般消费倾向 rnO0-h-;  
average propensity to save 平均储蓄倾向;一般储蓄倾向 +dw!:P &  
average rate 平均率 =NZ[${7mq  
average revenue 平均收入;平均收益 D<t~e$H  
average stock 平均库存;平均存货 SauH>  
average yearly rent 平均年租 dv , C6t2  
avoidance of double taxation 避免双重课税 {^J!<k,R\;  
avoidance of tax 避税
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
路过,看过,不回不道德!!!
级别: 大掌柜
发帖
7343
铜板
6618
人品值
1388
贡献值
28
交易币
100
好评度
7488
信誉值
10
金币
0
所在楼道
学一楼
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 (#|{%4g@>  
R^%e1 KO]  
给你加分了
描述
快速回复

您目前还是游客,请 登录注册
批量上传需要先选择文件,再选择上传
认证码:
验证问题:
3+5=?,请输入中文答案:八 正确答案:八