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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: DqA$%b yyE  
A share A股;甲类股份 hq?F8 1  
abatement of tax 减税;减扣免税额 3u/ GrsF  
ABN AMRO Bank N.V. 荷兰银行 D*t[5,~j  
above-the-line expenditure 线上项目支出;经常预算支出 cp2a @  
above-the-line receipt 线上项目收入;经常预算收入  TUq ,  
ABSA Asia Limited 南非联合亚洲有限公司 X/FRe[R  
absolute change 绝对数值变更 ;E0x#JUrw  
absolute expenditure 实际开支 :eFyd`Syw  
absolute guideline figure 绝对准则数字 k,LaFe`W  
absolute interest 绝对权益 TecWv@.  
absolute order of discharge 绝对破产解除令 ~(]'ah,  
absolute profit margin 绝对利润幅度 B/dJj#  
absolute value 实值;绝对值 pER[^LH_)  
absolutely vested interest 绝对既得权益 ??z&w`Yy,  
absorbed cost 已吸收成本;已分摊成本 ?f:ND1jU  
absorption 吸收;分摊;合并 >=/DCQ$  
absorption rate 吸收率;摊配率;分摊率  `l  
ACB Finance Limited 亚洲商业财务有限公司 _mTNK^gB  
acceptable form of reciprocity 合理的互惠条件 zvwv7JtB  
acceptable rate 适当利率;适当汇率 vHN/~k#  
acceptance agreement 承兑协议 r{wf;5d(  
acceptance for honour 参加承兑 qdo_YPG  
acceptor 承兑人;接受人;受票人 %' eaW  
acceptor for honour 参加承兑人 1w#vy1m J  
accident insurance 意外保险 M$e$%kPShE  
Accident Insurance Association of Hong Kong 香港意外保险公会 Rm Q>.?  
accident insurance scheme 意外保险计划 \O)u' Bu  
accident year basis 意外年度基准 G Q}Rxu]  
accommodation 通融;贷款 m5 l&  
accommodation bill 通融票据;空头票据 o(D6  
accommodation party 汇票代发人 @%!Gj{   
account balance 帐户余额;帐户结余 Hk?E0.  
account book 帐簿 pp()Hu3J  
account collected in advance 预收款项 |;R-q8  
account current book 往来帐簿 jV' tcFr4  
account of after-acquired property 事后取得的财产报告 0OBwe6*  
account of defaulter 拖欠帐目 A:*$rHbzl  
account payable 应付帐款 $YK~7!!  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 BJjxy0+  
account receivable 应收帐款 z5W;-sCz  
account receivable report 应收帐款报表 5"w%  
account statement 结单;帐单;会计财务报表 eNrwkV^  
account title 帐户名称;会计科目 KJ_L>$ ]*  
accountant's report 会计师报告 (qDJgf4fgn  
Accountant's Report Rules 会计师报告规则 0$|wj^?U  
accounting and auditing procedure 会计与审计程序;会计与核数程序 #!4`t]E<  
Accounting Arrangements 《会计安排》 =6B I[_0  
accounting basis 会计基础 ^ ?T,>ZI  
accounting by Official Receiver 破产管理署署长呈交的帐目 P c vA/W  
Accounting Circular 《会计通告》 \$ :)Ka  
accounting class 会计类别 :s|xa u=  
accounting date 记帐日期;会计结算日期 Ps~)l#gue  
accounting for money 款项核算 ar@ysBy  
Accounting Officer 会计主任 uR82},r$m  
accounting period 会计报告期;会计期 uU1q?|4  
accounting policy 会计政策;会计方针 2Oy-jM  
accounting practice 会计惯例 N~B'gJJDx  
accounting principle 会计准则 `(8RK  
accounting record 会计记录 )`zfDio-1V  
accounting report 会计报告 sE0,b  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 ? \NT'CG  
Accounting Society of China 中国会计学会 (Jk:Qz5  
accounting statement 会计报表 g'V,K\TG  
accounting system 会计制度;会计系统 ^7C,GaDsn  
accounting transaction 会计事项;帐务交易 x2+M0 }g  
accounting treatment 会计处理 +ID% (:  
accounting year 会计年度 XU$\.g p-  
accretion 增值;添加 NjSjE_S2B8  
accrual 应计项目;应累算数目 zuvP\Y=V`  
accrual basis 应计制;权责发生制 r-o6I:y  
accrual basis accounting 应计制会计;权责发生制会计 :N>s#{+"3  
accrue 应累算;应计 IF|%.%I$!U  
accrued benefit 应累算利益 <nn!9V\C   
accrued charges 应计费用 JP 8v2) p  
accrued cumulative preference share dividend 应累算的累积优先股股息 1iE*-K%Q  
accrued expenses 应累算费用 jI807g+  
accrued interest payable 应付利息;应计未付利息 6Q9S~YYq  
accrued interest receivable 应收利息;应计未收利息 |HK/*B  
accrued right 累算权益 $ -f(.S  
accruing profit 应累算的利润 3/2G~$C  
accumulated fiscal reserve 累积财政储备 7 *HBb-  
accumulated profit 累积利润;滚存溢利 Z6oA>D  
accumulated reserve 累积储备 z@J;sz  
accumulation of surplus income 累积收益盈余 +)TOcxF%  
acquired assets 既得资产 Le}-F{~`^  
acquisition 收购;购置;取得 4gK_' b6"  
acquisition cost 购置成本 ZNG{:5u,  
acquisition expenses 购置费用 k%lz%r  
acquisition of 100% interest 收购全部股权 CT#N9  
acquisition of control 取得控制权 e5fzV.'5  
acquisition of fixed assets 购置固定资产 6B>H75S+H  
acquisition of shell “买壳” JD$;6Jv3P  
acquisition price 收购价 QOY M/1U  
act of God 天灾 .=4k'99,  
acting partner 执事合伙人 BA|*V[HBE  
active market 买卖活跃的市场;交投畅旺的市场;旺市 "+J[7p}`@  
active partner 积极参与的合伙人 *>p#/'_E  
active trading 交投活跃 Ndr4e?Xa,  
actual circulation 实际流通 0CRk&_ht  
actual cost 实际成本 .m\'|%  
actual expenditure 实际开支;实际支出 "+:IA|1wD  
actual income 实际入息;实际收入;实际收益 \)n'Ywr  
actual market 现货市场 H:M;H =0  
actual price 现货价;实际价格 Acib<Mi2!-  
actual profit 实际利润 3F6=/  
actual quotation 实盘;实际价位;实际报价 A VbGJ+  
actual year basis 按实际年度计算 kI>PaZ`i)  
actuals 实货 "kT?9&  
actuarial investigation 精算调查 rfS kQT  
actuarial principle 精算原则 42mZ.,<  
actuarial report 精算师报告 gT~Yn~~b  
Actuarial Society of Hong Kong 香港精算学会 L@HWm;aN  
actuarial valuation 精算师估值 Z>zW83a  
actuary 精算师 <i!7f26r  
ad referendum agreement 暂定协议;有待覆核的协定 t!,GI&  
ad valorem duty 从价税;按值征税 41V}6+$g  
ad valorem duty system 从价税制  G(1y_t  
ad valorem fee 从价费 -<tfbaA  
ad valorem tariff 从价关税 B> LL *  
additional allowance 额外免税额 E|fQbkfw  
additional amount for unexpired risk 未过期风险的额外款额 <ny)yK  
additional assessable profit 补加应评税利润 yl[6b1  
additional assessment 补加评税 EFb"{L  
additional commitment 额外承担 x:O;Z~ |.  
additional commitment vote 额外承担拨款 UI>?"b6 L  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Wa|lWIMK  
additional dependent parent allowance 供养父母额外免税额 y=)xo7 (  
additional provision 额外拨款 n@Ar%%\  
additional stamp duty 附加印花税 wJQ"|  
additional tax 补加税罚款;补加税款 M'4$z^@Z  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 PHh&@:  
adjudged bankrupt 被裁定破产 r g$2)z1  
adjudicated bankrupt 裁定破产人 l6lyRJ  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 xiW;Y{kZ  
adjudication of bankruptcy 裁定破产;宣告破产 E{Ux|r~  
adjudication of insolvency 裁定无力偿还债务 h NCoX*icd  
adjusted actual 经调整的实数;调整后的实数 ,y5 7tY  
adjusted current assets 经调整的流动资产;调整后的流动资产 |4@su"OA  
adjusted figure 经调整的数字;调整后的数额 +w]KK6  
adjusted liabilities 经调整的负债;调整后的负债 Uxyj\p  
adjusted loss 经调整的亏损;调整后的亏损 /.u0rxoRP}  
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 =#"ZO  
adjusted profit 经调整的利润;调整后的利润 e5 ?;{H  
adjusted surplus 经调整的盈余额;调整后的盈余额 ^<}eONa  
adjusted value 经调整的价值;调整后的价值 7:D@6<J?  
adjustment 调整;修订;理算〔保险〕 x(Us O}  
adjustment centre 调剂中心 yLI)bn!"  
adjustment lag 调整过程的时间差距;调整时差 [0(+E2/:2  
adjustment mechanism 调整机制 pUz;e#J|  
adjustment of loss 亏损调整 ^at X/  
adjustment process 调整过程;调整程序 i.e1?Zk1  
adjustment range 调整幅度 !Deg!f\g  
administered exchange rate 受管制汇率 wewYlm5@  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 Ae0jfTv  
administration expenses 行政费用 {iI" Lt  
administration fee 手续费;行政费 {Di()]/  
administration in bankruptcy 破产管理 &z@~n  
administration order 遗产管理令 U '#Xwax  
administrator 管理人;遗产管理人 12yr_   
administrator of the estate 遗产管理人 h}k/okG  
admission of debt 债项承认书 9"=1 O  
admission of proof 接纳债权证明 .<<RI8A  
advance 放贷款项;垫付款项;预支款项;预付款项 Y'YvVI  
advance account 暂支帐目;预付款帐户 <R TAO2  
advance compensation 预付补偿金 YQ&Ww|xe  
advance from shareholder 股东垫款 %V+hm5Q  
advance pending reimbursement 预支以待日后付还 %q~YJ*\  
advanced economy 先进经济体系 CBqeO@M  
advancement 预付;预付财产 &.zG?e.  
advances warrant 垫款令 g/o@,_  
advancing 贷出 UC!?.  
adverse balance 逆差 m M> L0  
adverse exchange 逆汇 [ p+]H?(A  
advertisement addressed to shareholders 在报章刊登的致股东通告 )<?^~"h  
advice for collection 托收通知书 ']N1OVw^vf  
advice of drawing 提款通知书;汇票通知书 E^)>9f7  
advice of payment 付款通知 Z#O )0ou  
Advisory Committee [Securities and Futures Commission] K/Q%tr1W0  
谘询委员会〔证券及期货事务监察委员会〕 zz)[4G  
Advisory Committee on Diversification 经济多元化谘询委员会 + [JvpDv%  
affidavit 誓章;遗产申报誓章 0^H"eQO  
affidavit of no receipt 述明无收款的誓章 r9nyEzk  
affiliate 联号;联营公司;附属公司 78=a^gRB  
affiliated company 附属公司;联号;联营公司 _ (U|Kpi  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !CBvFl/v  
affordability 负担能力 U?bQBHIC  
African Development Bank [AfDB] 非洲开发银行 kM0TQX)$m  
after-acquired property 事后取得的财产 W E-cq1)  
after-hours dealing 市后交易 kB2]Z}   
after-tax profit 税后盈利;税后利润;税后溢利  iI!MF1  
agency agreement 代理协议 d@$]/=%  
agency expenses 代理机构的开支 p;y\%i_  
agency fee 代理费 b"DV8fdX  
Agency Law 《代理法》 gMGX)Y ,=/  
agent 代理人;承销人 %4=r .9  
agent of company 公司代理人 ;?{N=x8  
agent's fee 代理人费;经纪费 gB3Tz(!  
aggregate 总计;总数;总体数字 Q7!";ol2  
aggregate amount 总款额;总额 &>@  
aggregate assets and liabilities 总体资产与负债 "^Ax}Jr  
aggregate at constant price 按固定价格计算的总体数字 6m~N2^z  
aggregate demand 总需求 S'h{["P~ 0  
aggregate gross position 总持仓量 j3Sz+kOf,  
aggregate limit 总限额 ?;bsg 9  
aggregate of salaries tax 合计薪俸税 ;kX:k~,]}>  
aggregate performance 总体表现;总体业绩 z0jF.ub  
aggregate supply 总体供应  )S8fFV  
aggregate surplus 总盈余 CDT%/9+-  
aggregate total 整体总额 pzQWr*5a  
aggregate value 总值;合计价值 nNEIwlj;  
aggregated basis 合计基准 "PK`Ca@`v  
aggregated net chargeable income 合计应课税入息实额 'yw7|i2  
aggregation 合并计算;合计;总和 Xi:y35q  
aggregation of incomes of husband and wife 夫妇入息合并计算 dsUt[z1w5  
aggregation of property 财产的总和 ,ix>e  
agio 差价;贴水 U WU PY  
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》 k-;A9!^h  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment (2l?~CaK  
《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》 7`G FtX}  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment $q%l)]+  
《香港政府和法兰西共和国政府关于相互促进和保护投资协定》 /SvB w>gQ  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment |EjMpRNE  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 79bt%P  
agreement for a settlement 授产协议 H!81Pq~  
agreement for assignment 转让协议 %8]~+ #]p  
agreement for sale 售卖协议;买卖协议 =iFI@2  
agreement for sale and purchase 买卖协议 /hC'-6:]^  
agreement for the payment of interest 支付利息协议 "Xz[|Xl  
agreement for the repayment of money 还款协议 }Y=X{3+~.  
agreement of reinsurance 再保险协议 q qFN4AO  
Agricultural Bank of China 中国农业银行 <`P7^ 'z!  
air passenger departure tax 飞机乘客离境税 q(n PI  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 {I9<W'k{  
airport tax 机场税 r/e} DYL&  
alcohol duty 酒精税 H2iC? cSR  
alienation 让与;让渡;转让 d"#& VlKcv  
alimony 生活费;赡养费 : 6|nXL  
All Ordinaries Index [AOI] 所有普通股指数 i9O;D*  
all risks 全险;综合险 vk K8D#K  
All Sales Record for Stock Market 《股票市场成交报告》 -NL=^O$G  
Allied Capital Resources Limited 新联财务有限公司 ^dP]3D1 @  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 :vWixgLg  
allocation letter 拨款信件 |j w{7\+  
allocation of fund 分配款项;预留款项 f$I$A(0P  
allocation of profit 利润分配;溢利分配 /8Xd2-  
allocation warrant 拨款令 9_&N0>OF  
allotment 分配;配股 xC^|S0B  
allotment notice 股份配售通知;配股通知 BqG7E t  
allotment of shares 股份分配 #P/}'rdt  
allowable 可获宽免;免税的 #_9Jam%M  
allowable business loss 可扣除的营业亏损 I;rh(FMV  
allowable expenses 可扣税的支出 71wtO  
allowance 免税额;津贴;备抵;准备金 p/4}SU  
allowance for debts 债项的免税额 ?'%9  
allowance for depreciation by wear and tear 耗损折旧免税额 f`Wces=5  
allowance for funeral expenses 殡殓费的免税额 eGE[4Z  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 =Dc9|WuHN  
allowance for repairs and outgoings 修葺及支出方面的免税额 {Ip)%uR  
allowance to debtor 给债务人的津贴 ;: 4PT~\*  
alteration of capital 资本更改 |*te69RX  
alternate trustee 候补受托人 -l i71.M  
amalgamation 合并 sA1 XtO<&7  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ]<<+#Rg  
ambit of charges 征税范围;收费范围 Ks FkC=  
amended valuation 经修订的估值 p5?8E$VHV  
American Commodities Exchange 美国商品交易所 a0*qK)gH  
American Express Bank Limited 美国运通银行 6e q`/~#  
American Stock Exchange 美国证券交易所 Y1s3 >`  
amortization 摊销 LAcK%  
amount due from banks 存放银行同业的款项 MB3 0.V/\  
amount due from banks abroad 存放海外银行同业的款项 3lo.YLP^  
amount due from holding companies 控股公司欠款 C=!YcJ9  
amount due from local banks 存放本港银行同业的款项 y - Ge"mY  
amount due to banks 银行同业的存款 O$$$1VHYo  
amount due to banks abroad 海外银行同业的存款 $,DX^I%!  
amount due to holding companies 控股公司存款 S1G=hgF_L  
amount due to local banks 本港银行同业的存款 kf>L  
amount due to outport banks 外埠银行同业的存款 g4=6\vg  
amount for note issue 发行纸币的款额 F]k$O$)0  
amount of bond 担保契据的款额 <lFQ4<"m  
amount of consideration 代价款额 n=tg{_9f%  
amount of contribution 供款数额 <h<4R Rj  
amount of indebtedness 负债款额 ]xf|xs  
amount of principal of the loan 贷款本金额 _?J:Z*z?  
amount of rates chargeable 应征差饷数额 9G)q U  
amount of share capital 股本额 &9,<_1~  
amount of sums assured 承保款额 s\#eD0|  
amount of variation 变动幅度 F2k)hG*|{  
amount of vote 拨款数额 itmQH\9 8  
amount payable 应付款额 o;<oXv  
amount receivable 应收款额 a eo/4  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 gt= _;KZ  
analysis 分析 j@b18wZ  
ancillary risk 附属风险 Y/aNrIK7  
annual account 周年帐目;周年帐目报表;年度决算;年结 IsjD-t  
annual accounting date 年结日期 l: X]$2;  
annual allowance 每年免税额;年积金;年度津贴;年津 8E9W\@\  
annual balance 年度余额 +""8aA  
annual disposable income 每年可动用收入 P0N%77p>"  
annual estimates 周年预算 tzFgPeo$;  
annual fee 年费 |Y42ZOK0  
annual general meeting 周年大会 |[]"{Eo"}  
annual growth rate 年增率;每年增长率 'G-zJcU  
annual long-term supplement 长期个案每年补助金 0o+2]`q)Q  
annual pensionable emolument 可供计算退休金的年薪 QA3q9,C"  
annual report 年报 1]l m0bfs  
Annual Report on the Consumer Price Index 《消费物价指数年报》 pdQ6/vh  
annual return 周年报表;周年申报表;每年报税表格 L>qLl_.  
Annual Return Rules 《周年报表规则》 (!^(74  
annual review of consumer prices 每年消费物价回顾 Wi?37EHr  
annual roll-forward basis 逐年延展方式 +R_w- NI  
annual salary 年薪 fy`e)?46  
annual statement 年度报表;年度决算表 @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 6k=ink-/  
annuitant 年金受益人 ]zza/O;31(  
annuity 年金 liUrw7,  
annuity contract 年金合约 D%0GXUp  
annuity on human life 人寿年金 'b* yYX<  
antecedent debt 先前的债项 Rj|8l K;,  
ante-dated cheque 倒填日期支票 54Baz  
anticipated expenditure 预期开支 `.FvuwP  
anticipated net profit 预期纯利 +##b}?S%  
anticipated revenue 预期收入 tCk;tu!d  
anti-inflation measure 反通货膨胀措施 )bqfj>%#c  
anti-inflationary stance 反通货膨胀立场 0r?}LWjf  
apparent deficit 表面赤字 Q`Q%;%t  
apparent financial solvency 表面偿债能力 ~7W?W<  
apparent partner 表面合伙人 Asn7 ;x0;  
application for personal assessment 个人入息课税申请书 ov=[g l  
application of fund 资金应用 "b!EtlT9  
application to release as liquidator and to destruct the books of accounts and documents TvE M{  
申请免除清盘人职务及毁灭帐簿与文件 &sp7YkaW  
appointed actuary 委任精算师 ag-\(i;K]  
appointed auditor 委任核数师;委任审计师 `5[d9z/6  
appointed trustee 委任的受托人 J>YwMl  
appointer 委任人 1@ )8E`u  
apportioned pro rata 按比例分摊 gp:,DC?(  
apportionment 分配;分摊 S;[*5g6a&x  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 lCDu,r;\  
apportionment formula 分摊方程式 b8QA>]6A  
apportionment of estate duty 遗产税的分摊 +-=w`  
appraisal 估价;评估 ; /fZh:V2  
appreciable growth 可观增长 %X Jv;|  
appreciable impact 显着影响 =h?WT*  
appreciable increase 可观增长 U5]{`C0H?  
appreciation 增值;升值 9Xt5{\PJ  
appreciation against other currencies 相对其他货币升值 r^mP'#  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 #Mt'y8|}$  
appreciation tax 增值税 bwG2=  
appropriation 拨款;拨用;拨付 %vvA'WG  
appropriation account 拨款帐目 |*W`}i  
Appropriation Bill 拨款法案 ab!,)^  
appropriation-in-aid system 补助拨款办法 wfQ 6J0  
approved assets 核准资产 s l|n]#)  
approved basket stock 认可一篮子证券 %e2,p&0G  
approved budget 核准预算 5w)tsGX\  
approved charitable donation 认可慈善捐款 n 0_q-8r  
approved charitable institution 认可慈善机构 V(mz||'*  
approved currency 核准货币;认可货币 _5(lp} s  
approved estimates 核准预算 ]a )o@FI  
approved estimates of expenditure 核准开支预算 v1Tla]d  
approved overseas insurer 核准海外保险人 =  *7K_M&  
approved overseas trust company 核准海外信托公司 +:3K?G -  
approved pooled investment fund 核准汇集投资基金 ;LRY h?  
approved provident fund scheme 认可公积金计划 ,U+y)w]ar  
approved provision 核准拨款 U|QLc   
approved redeemable share 核准可赎回股份 45` i  
approved regional stock 认可地区性证券 vt@5Hb)  
approved retirement scheme 认可退休金计划 &~ of]A  
approved subordinated loan 核准附属贷款 yOwo(+ 2  
arbitrage 套戥;套汇;套利 YqhZndktX  
arbitrageur 套戥者;套汇者 ;i*<HNQ  
arbitrary amount 临时款项 A)9OkLrc  
arrangement 措施;安排;协定 ocCq$%Ka  
arrears 欠款 fYrC;&n  
arrears of pay 欠付薪酬 .?T,>#R  
arrears of revenue 逾期未收税款;逾期未收的帐项 #9-qF9M  
articles of association 组织章程;组织细则;组织章程细则 Vmq:As^a  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 mw2/jA7  
ascertainment of profit 确定利润 04ZP\  
"Asia Clear" “亚洲结算系统” \ng!qN  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 +XV7W=  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 Dv~W!T i  
Asian Development Fund [ADF] 亚洲发展基金 9u6GeK~G  
Asian dollar bond 亚洲美元债券 g\_J  
Asian dollar market 亚洲美元市场 oYOR%'0*m+  
Asian dollar rate 亚洲美元利率 m)"gj**|y  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 ^3re*u4b=  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 J @eu ]?h  
asked price 沽盘;喊价;索价;卖方报价 +i"^"/2f{  
assessable income 应评税入息 SI_u0j4%*  
assessable loss 应评税亏损 sz;B-1^6  
assessable profit 应评税利润 in}d(%3h  
assessable value 应评税值 %gBulvg  
assessed profit 估定利润 ,#n$YT7  
assessed value 经评估价值 90g=&O5@O  
assessment 评税;评定;估价;评税单 XT2:XWI8  
assessment number 评税编号;估价编号 Tvp~~Dk  
assessment of additional tax 补加税评税 ]#$l"ss,  
assessment of performance 业绩评估;实绩评价 6:\0=k5  
Assessor 评税主任 *vFXe_.  
asset price bubbles 资产价格泡沫 O4`am:@  
asset-backed securities 具资产保证的证券 8d|/^U.w~V  
assets accretion 资产增值 Dk ^,iY(u  
assets and liabilities 资产与负债 MSQz,nn  
assets betterment statement 资产递增表;资产改进表 RaT.%:CRm  
assets lending 实物放款;有抵押贷款 { $ a $m  
assets of the company passing on the death 死者去世时转移的公司资产 9:\#GOg  
assets pledged as security for liabilities 用作负债抵押的资产 P5?M"j0/^  
assets portfolio 资产投资组合 Nw3K@ Ge  
assets price 资产价格 V^S` d8?  
assets quality 资产质素 y)//u:l  
assets realization 资产变现 3'*}ZDC  
assets refinancing arrangement 资产再集资安排 +HAd=DU  
assets securitization 资产证券化 +cXdF  
assets situated outside Hong Kong 在香港以外地方的资产 !3*:6  
assets stripping 削减资产;拆卖资产 [D$% LRX  
assets value 资产值 +uqP:z  
assignee 承让人 U"T>L  
assignment 转让;转让书;转让契 i3dV2^O  
assignment of interest 权益转让 ]y kMh  
assignment of letters patent and trade mark 专利证书及商标转让 |g`:K0BI  
assignment of property 物业转让;物业转让书 Lb=4\ _  
assignment right 转让权 Jf</83RZ  
assignor 转让人 }L|cg2y  
associate 有联系的人;有关连人士;相联者;合伙人;联系人  26[.te9  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Kk9eJ\  
associate member 附属会员 [kp#  
associated body corporate 相联法人团体 TBU.%3dEyI  
associated company 相联公司;联属公司 cedH#;V!j  
associated corporation 相联法团 +)<H,?/  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] 7dh--.i  
公认会计师公会〔英国〕 <#ZDA/G(  
Association of Futures Exchange Brokers 香港期货经纪协会 \L5h&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 yv+DM`0  
association of underwriters 承保人组织 u.!<)VIJx  
assumption of control 接管 *Q`y'6S  
assurance 担保;保险;转易;转易书 D//uwom  
assurance of interest 权益的转易 L9bIdiB7  
at 19XX price 按一九XX年价格计算 dk@j!-q^  
at a discount 按赔价计算;按贴水价格计算;打折扣 ];U}'&  
at a premium 按溢价计算;按升水价格计算 O{&wqV5m"  
at call 通知付款;按通知 ,0fYB*jk  
at constant market price 按固定市价计算 P$hmDTn72  
at constant price 按固定价格计算 $g@-WNe  
at cost 按成本计算 A1kqWhg\  
at current market price 按当时市价计算;按现时市价计算 jHx)q|2\  
at current price 按当时价格计算;按现时价格计算 Y)KO*40c  
at factor cost 按要素成本计算;按生产要素成本计算 B`;DAsmT  
at money-of-the-day price 按付款当日价格计算 g| M@/D l  
at or better 按指定或较佳价位〔买卖指令〕 Q%Y r m  
at par 按面值计算;平价 F qH@i Z  
at sight 见票即付 j87IxB?o  
at the close 按收市盘 M\w%c5  
at the opening 按开市盘 2I qvd  
attestation 见证;见证条款 y|O)i I/g  
at-the-money option 平价期权 @K}8zMmW#  
attorney 受权人;受托代表人 Yv7`5b{N.  
attornment 新拥有人承认书 FK!UUy;  
attributable profit 可归属利润 dq U.2~9  
attributable share value 可归属股份价值 ?:1)=I<A4  
Auckland Stock Exchange 奥克兰证券交易所 u4,b%h.  
auction 拍卖 eK_Yt~dj  
auctioneer 拍卖商 uL[%R2  
audit 审计;核数 B'` jdyaE9  
Audit Commission 审计署 O:86*  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ab-MEN`5  
稽核委员会〔香港联合交易所有限公司〕;核数委员会〔证券及期货事务监察委员会〕 ja|XFs~  
audit review 帐目审查 /*2sg>e'QF  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 q oJ4w7  
audited account 审计帐目;经审计的帐目 k w]m7 T  
audited annual account 经审计的周年帐目 x|oa"l^JZ"  
audited balance sheet 经审计的资产负债表 |0A:0'uA!  
auditor 核数师;核数主任;审计师 y9'F D5\s  
auditor's certificate 核数师证明书;审计师证明书 !YJ^BI    
auditor's report 核数师报告;审计师报告 c$w}h[  
Aussie bond 澳元债券 JHCV7$RS  
austerity budget 紧缩预算 H%:u9DlEK/  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 fqgm`4>  
Australia All Ordinaries Index 澳洲所有普通股票指数 FeM,$&G:  
Australian Dollar [AUD] 澳元 Z" !+p{u  
Australian Options Market 澳大利亚期权市场 S3(2.c~  
Australian Securities Commission 澳洲证券事务监察委员会 9v2(cpZ  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 }:5>1FfX=  
Australian Stock Exchange 澳大利亚证券交易所 F< #!83*%  
Austrian Schilling [ATS] 奥地利先令 : %hxg  
authentication 认证;鉴证 +v}R-gNR  
authority to purchase 委托购买证;委购书 `Wf)qMb  
authorization 认可;核准;授权;授权书 [@_zsz,`L  
authorization by direction 指示授权 jt/ |u=  
authorization by instruction 指令授权 `xO&!DN  
authorization by warrant 令状授权 +J~q:b.  
authorization of unit trust 单位信托的认可  8/|~E  
authorized agent 指定代理人 u+RdC;_  
authorized capital 法定资本 B?xu!B,  
authorized clerk 出市员 Cl+TjmOV\`  
authorized dealer 认可交易商 $]05?JY#  
authorized financial institution 认可财务机构 FrNW@  
authorized fund 认可基金 z Dk^^'  
authorized fund house 获授权的基金公司;认可基金公司 sDH|k@K  
authorized institution 认可机构 L/.$0@$bv  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 L|3wG Y9E  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 "lp),  
authorized insurer 获授权保险人;获认可承保人 #6tb{ws3  
authorized investment 特准投资项目 "DFj4XKXY9  
authorized person 获授权人 FH'jP`  
authorized representative 获授权代表 Cz\(.MWNZ  
authorized share capital 法定股本 !S/hH%C  
automated quotation system 自动报价系统 T1y,L<7?  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ]x hmM1$  
自动交易系统〔香港期货交易所有限公司〕 vYD>m~Qc^  
automatic adjustment mechanism 自动调整机制 .~4>5W"u  
automatic adjustment system 自动调整系统 TXi$Q%0W  
Automatic Clearing House 自动票据交换所 R0y@#}JH  
automatic exchange rates accumulation system 自动化汇率累集系统 <:u)C;  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 Qhnz7/a9  
automatic teller machine [ATM] 自动柜员机 N[j7^q7Xt  
autopay 自动转帐 d0b--v/  
available assets 可用资产 N b(f  
available fiscal reserve 现存财政储备 mmXLGLMd  
available profit 可用利润 YZCPS6PuE  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 .~ a)  
average 平均;平均数;海损 U/M(4H3>H  
average basic salary 平均基本薪金 q4$R?q:^  
average consumer expenditure 平均消费开支;一般消费开支 s &v<5W2P  
average cost 平均成本 }TRr*] P<%  
average cost of land production 增辟土地平均成本 `5`Pv'`  
average daily turnover 平均每日成交额 ,z)7rU`  
average daily wage rate 平均每日工资率 *g5df[  
average expenditure pattern 平均开支模式 Kg>+5~+E?q  
average growth rate 平均增长率 &L-y1'i=j  
average net fixed assets 固定资产平均净值 @ -JD`2z  
average of relatives 相对价格平均数 5cP]  
average price 平均价格 _f,q8ZkSr  
average propensity to consume 平均消费倾向;一般消费倾向 ..7"&-?g{4  
average propensity to save 平均储蓄倾向;一般储蓄倾向 =L<OTfVE  
average rate 平均率 <27B*C M  
average revenue 平均收入;平均收益 L.15EXAB  
average stock 平均库存;平均存货 hE!3kaS  
average yearly rent 平均年租 E8>npDFv.  
avoidance of double taxation 避免双重课税 LaJc;Jt$  
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 d"5:/Mo  
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