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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: 4Fa~Aog  
A share A股;甲类股份 neB\q[k  
abatement of tax 减税;减扣免税额 k\wW##=v  
ABN AMRO Bank N.V. 荷兰银行 !4]T XH0f  
above-the-line expenditure 线上项目支出;经常预算支出 oin$-i|Xp!  
above-the-line receipt 线上项目收入;经常预算收入 ?iPC*  
ABSA Asia Limited 南非联合亚洲有限公司 >x/z7v?^I  
absolute change 绝对数值变更 c*(bO3 b  
absolute expenditure 实际开支 9l|@v=gw.  
absolute guideline figure 绝对准则数字 BYpG  
absolute interest 绝对权益 +GG9^:<yr  
absolute order of discharge 绝对破产解除令 dOa+(fMe  
absolute profit margin 绝对利润幅度 cU RkP`  
absolute value 实值;绝对值 :X0k]p  
absolutely vested interest 绝对既得权益 KmMzH`t}`  
absorbed cost 已吸收成本;已分摊成本 0f~C#/[t7  
absorption 吸收;分摊;合并 %9w::hav  
absorption rate 吸收率;摊配率;分摊率 b+,' ;bW  
ACB Finance Limited 亚洲商业财务有限公司 wL;l Q&  
acceptable form of reciprocity 合理的互惠条件 *Y,x|F  
acceptable rate 适当利率;适当汇率 8hXl%{6d3  
acceptance agreement 承兑协议 0x'#_G65y  
acceptance for honour 参加承兑 Mc=$/ o  
acceptor 承兑人;接受人;受票人 ]*v dSr-J  
acceptor for honour 参加承兑人 vBRQp&YwX  
accident insurance 意外保险 Ci?Ss+|  
Accident Insurance Association of Hong Kong 香港意外保险公会 ~Am,%"%\  
accident insurance scheme 意外保险计划 4S5,w(6N  
accident year basis 意外年度基准 R(('/JC  
accommodation 通融;贷款 M}d_I+  
accommodation bill 通融票据;空头票据 `q?8A3A  
accommodation party 汇票代发人 D'7SAFOM  
account balance 帐户余额;帐户结余 ?sab*$wG  
account book 帐簿 X59: C3c  
account collected in advance 预收款项 Z9:-rcr  
account current book 往来帐簿 }&/o'w2wY  
account of after-acquired property 事后取得的财产报告 ? K ;dp  
account of defaulter 拖欠帐目 >[MX:Yh  
account payable 应付帐款 , 0imiv  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 JM=JH 51`  
account receivable 应收帐款 >XK PTC5H  
account receivable report 应收帐款报表 kB3H="3[[  
account statement 结单;帐单;会计财务报表 4NGA/ G  
account title 帐户名称;会计科目 QFw  +cy  
accountant's report 会计师报告 p=;=w_^y  
Accountant's Report Rules 会计师报告规则 ]j'p :v  
accounting and auditing procedure 会计与审计程序;会计与核数程序 {/"2Vk<H8  
Accounting Arrangements 《会计安排》 s@9vY\5[9  
accounting basis 会计基础 9)}[7Mg:C  
accounting by Official Receiver 破产管理署署长呈交的帐目 wLmhy,  
Accounting Circular 《会计通告》  U mNa[ s  
accounting class 会计类别 EKA#|^Q:NX  
accounting date 记帐日期;会计结算日期 "^4_@ oo  
accounting for money 款项核算 k,'L}SK  
Accounting Officer 会计主任 _(Sa4Vb=Q6  
accounting period 会计报告期;会计期 I Y2)?"A  
accounting policy 会计政策;会计方针 hn^<;av=  
accounting practice 会计惯例  `dFq:8v  
accounting principle 会计准则 #N#'5w-G  
accounting record 会计记录 TatpXN\  
accounting report 会计报告 fF?z|  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 OZx W?wnd  
Accounting Society of China 中国会计学会 IOb*GTb  
accounting statement 会计报表 c\iA89msp  
accounting system 会计制度;会计系统 T,]7ICF#  
accounting transaction 会计事项;帐务交易 x$IX5:E#e  
accounting treatment 会计处理 Y,W uBH  
accounting year 会计年度 i 7_ _  
accretion 增值;添加 lp<g \  
accrual 应计项目;应累算数目 zhpx"{_  
accrual basis 应计制;权责发生制 QrfG^GID  
accrual basis accounting 应计制会计;权责发生制会计 f#?fxUH~  
accrue 应累算;应计 n;(\5{a  
accrued benefit 应累算利益 <%maDM^_\(  
accrued charges 应计费用 ZT,B(#m  
accrued cumulative preference share dividend 应累算的累积优先股股息 Q,p}:e  
accrued expenses 应累算费用 ux_Mrh'  
accrued interest payable 应付利息;应计未付利息 oX0D  
accrued interest receivable 应收利息;应计未收利息 :X.b}^Z(  
accrued right 累算权益 u:[vaBh91  
accruing profit 应累算的利润 U4gF(Q  
accumulated fiscal reserve 累积财政储备 twP,cyR  
accumulated profit 累积利润;滚存溢利 R(2tlZ  
accumulated reserve 累积储备 'f[T&o&L/  
accumulation of surplus income 累积收益盈余 5#> 8MU?&  
acquired assets 既得资产 _acE:H  
acquisition 收购;购置;取得 Hj:r[/  
acquisition cost 购置成本 _C(m<n  
acquisition expenses 购置费用 > `n,S  
acquisition of 100% interest 收购全部股权 s0DGC  
acquisition of control 取得控制权 }&n<uUDH  
acquisition of fixed assets 购置固定资产 h&`e) a>+  
acquisition of shell “买壳” cJ1#ge%4  
acquisition price 收购价 JS*m65e  
act of God 天灾 v=_6XF  
acting partner 执事合伙人 Z$0 uH*h  
active market 买卖活跃的市场;交投畅旺的市场;旺市 7 qj9&bEy  
active partner 积极参与的合伙人 oXxCXO,q  
active trading 交投活跃 :lB=L r)  
actual circulation 实际流通 BO~PT,QrF  
actual cost 实际成本 ^j" .  
actual expenditure 实际开支;实际支出 QAvir%Y9Q  
actual income 实际入息;实际收入;实际收益 &jsVw)Ue  
actual market 现货市场 4g : >[q  
actual price 现货价;实际价格 q)Fq i  
actual profit 实际利润 JMH8MH*  
actual quotation 实盘;实际价位;实际报价 0%m)@ukb  
actual year basis 按实际年度计算 =|I>G?g-  
actuals 实货 A j2OkD  
actuarial investigation 精算调查 'Y56+P\u  
actuarial principle 精算原则 mnmP<<8C,  
actuarial report 精算师报告 >B2:kY F  
Actuarial Society of Hong Kong 香港精算学会 H63,bNS s  
actuarial valuation 精算师估值 w:?oTuw  
actuary 精算师 !<SA6m#  
ad referendum agreement 暂定协议;有待覆核的协定 EI:w aIr  
ad valorem duty 从价税;按值征税 Yc,7tUz#  
ad valorem duty system 从价税制 tQ H+)*  
ad valorem fee 从价费 :_t}QP"  
ad valorem tariff 从价关税 G}FIjBE  
additional allowance 额外免税额 # m[|2R  
additional amount for unexpired risk 未过期风险的额外款额 G(~;]xNW+  
additional assessable profit 补加应评税利润 Eh|]i;G%  
additional assessment 补加评税 9nH?l{As   
additional commitment 额外承担 Nkp)Ax&  
additional commitment vote 额外承担拨款 e_/b2"{  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 xo&]RYG[<  
additional dependent parent allowance 供养父母额外免税额 '1$!jmY  
additional provision 额外拨款 `;>= '"O!\  
additional stamp duty 附加印花税 (iR ide  
additional tax 补加税罚款;补加税款 #/I[Jqf  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 lKlU-4  
adjudged bankrupt 被裁定破产 T'LIrf  
adjudicated bankrupt 裁定破产人 ~M\I;8ne  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 Ay !G1;  
adjudication of bankruptcy 裁定破产;宣告破产 $6CwkM:  
adjudication of insolvency 裁定无力偿还债务 {; .T7dL  
adjusted actual 经调整的实数;调整后的实数 V^\8BVw  
adjusted current assets 经调整的流动资产;调整后的流动资产 |]aE<`D  
adjusted figure 经调整的数字;调整后的数额 HO[wTB|D]  
adjusted liabilities 经调整的负债;调整后的负债 HW7; {QMg  
adjusted loss 经调整的亏损;调整后的亏损 Y_]De3:V0B  
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 lhtZaU~V  
adjusted profit 经调整的利润;调整后的利润 #( 1j#\  
adjusted surplus 经调整的盈余额;调整后的盈余额 !>>f(t4  
adjusted value 经调整的价值;调整后的价值 UQ[B?jc  
adjustment 调整;修订;理算〔保险〕 1c;6xc,ub  
adjustment centre 调剂中心 zcva-ze:;  
adjustment lag 调整过程的时间差距;调整时差 6<'21  
adjustment mechanism 调整机制 2e|N@j &  
adjustment of loss 亏损调整 V=lfl1Ev0J  
adjustment process 调整过程;调整程序 Y;)dct  
adjustment range 调整幅度 #rY sj-2  
administered exchange rate 受管制汇率 Rcawc Y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 OQ,NOiNkap  
administration expenses 行政费用 J@OB`2?Zv  
administration fee 手续费;行政费 zLF?P3^  
administration in bankruptcy 破产管理 '(dz"PL.  
administration order 遗产管理令 gd0Vp Xf'  
administrator 管理人;遗产管理人 E"L2&.  
administrator of the estate 遗产管理人 jZ%TJ0(H  
admission of debt 债项承认书 }=v)Js  
admission of proof 接纳债权证明 qVdwfT{1J  
advance 放贷款项;垫付款项;预支款项;预付款项 4<x'ocKlD  
advance account 暂支帐目;预付款帐户 b9"jtRTdz  
advance compensation 预付补偿金 &<+ A((/i  
advance from shareholder 股东垫款 nN~~cV  
advance pending reimbursement 预支以待日后付还 7c;9$j  
advanced economy 先进经济体系 YhRWz=l  
advancement 预付;预付财产 Vf`7V$sr  
advances warrant 垫款令 IJJ%$%F/  
advancing 贷出 o=RM-tR`v  
adverse balance 逆差 jM&r{^(  
adverse exchange 逆汇 !gLkJ)  
advertisement addressed to shareholders 在报章刊登的致股东通告 6&!&\  
advice for collection 托收通知书 5"/J^"!h  
advice of drawing 提款通知书;汇票通知书 zSE<"(a  
advice of payment 付款通知 k@ K7yK  
Advisory Committee [Securities and Futures Commission] NO] 3*  
谘询委员会〔证券及期货事务监察委员会〕 )I\=BPo|B  
Advisory Committee on Diversification 经济多元化谘询委员会 87WBM;$&s  
affidavit 誓章;遗产申报誓章 <jS~ WI@  
affidavit of no receipt 述明无收款的誓章 E0/mSm"(T  
affiliate 联号;联营公司;附属公司 fGv#s X  
affiliated company 附属公司;联号;联营公司 CdUAy|!`R  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 !;Jmg  
affordability 负担能力 "/]| Hhc{  
African Development Bank [AfDB] 非洲开发银行 ~w</!s  
after-acquired property 事后取得的财产 {}o>{&X  
after-hours dealing 市后交易 c>1RP5vx  
after-tax profit 税后盈利;税后利润;税后溢利 F3oQ^;xB  
agency agreement 代理协议 f/kI| Z  
agency expenses 代理机构的开支 azP+GM=i7  
agency fee 代理费 1shBY@mlq  
Agency Law 《代理法》 &/A 8-:m  
agent 代理人;承销人 S?{ /hy  
agent of company 公司代理人 3jogD  
agent's fee 代理人费;经纪费 HP.E3yYK  
aggregate 总计;总数;总体数字 [~\PQYm'  
aggregate amount 总款额;总额 $DBGLmw  
aggregate assets and liabilities 总体资产与负债 T<-=nX  
aggregate at constant price 按固定价格计算的总体数字 \#'TNmS  
aggregate demand 总需求 IkzTJ%>  
aggregate gross position 总持仓量 *[eL~oN.c  
aggregate limit 总限额 ,uz ]V1  
aggregate of salaries tax 合计薪俸税 |KYEK|  
aggregate performance 总体表现;总体业绩 O|cu.u|  
aggregate supply 总体供应 rC_*sx r^  
aggregate surplus 总盈余 qpJ{2Q  
aggregate total 整体总额 ( #Z`  
aggregate value 总值;合计价值 O;HY%  
aggregated basis 合计基准 f-2$ L  
aggregated net chargeable income 合计应课税入息实额 3E^M?N2oc  
aggregation 合并计算;合计;总和 c~ <1':  
aggregation of incomes of husband and wife 夫妇入息合并计算 i v(5&'[p  
aggregation of property 财产的总和 R)Mt(gFZT_  
agio 差价;贴水 ~Z$bf>[(R7  
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》 r C[6lIP  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment ;oH ,~|K  
《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》 kJs^ z  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment w'7R4  
《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》 fR-C0"c  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment _ia!mT <  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 bVr*h2 p  
agreement for a settlement 授产协议  17g^ALs  
agreement for assignment 转让协议 1+y"i<3)  
agreement for sale 售卖协议;买卖协议 V_U'P>_I  
agreement for sale and purchase 买卖协议 -m 5}#P89  
agreement for the payment of interest 支付利息协议 9O,,m~B  
agreement for the repayment of money 还款协议  PWgDFL?  
agreement of reinsurance 再保险协议 m:Go-tk  
Agricultural Bank of China 中国农业银行 %1McD{  
air passenger departure tax 飞机乘客离境税 &B{8uge1  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 P}3}ek1Ax  
airport tax 机场税 #6S75{rnW"  
alcohol duty 酒精税  ZC^C  
alienation 让与;让渡;转让 mjnUs-`W|  
alimony 生活费;赡养费 VFD%h }  
All Ordinaries Index [AOI] 所有普通股指数 ?T: jk4+  
all risks 全险;综合险 \6j^k Y=  
All Sales Record for Stock Market 《股票市场成交报告》 yfjXqn[Z4  
Allied Capital Resources Limited 新联财务有限公司 ;@4H5p  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 w3*-^: ?j  
allocation letter 拨款信件 D>T],3U(H  
allocation of fund 分配款项;预留款项 YwT-T,oD  
allocation of profit 利润分配;溢利分配 eTE2J~\  
allocation warrant 拨款令 *8g<R  
allotment 分配;配股 0??Yr  
allotment notice 股份配售通知;配股通知 ;\)=f6N  
allotment of shares 股份分配 mU{4g`Iw  
allowable 可获宽免;免税的 h%#_~IA:|  
allowable business loss 可扣除的营业亏损 W5DbFSgB  
allowable expenses 可扣税的支出 ( 76{2  
allowance 免税额;津贴;备抵;准备金 Re:T9K'e  
allowance for debts 债项的免税额 +/'<z  
allowance for depreciation by wear and tear 耗损折旧免税额 ]YD(`42x  
allowance for funeral expenses 殡殓费的免税额 M StX*Zw  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 M?6;|-HH  
allowance for repairs and outgoings 修葺及支出方面的免税额 _3^y|_!  
allowance to debtor 给债务人的津贴 oFg'wAO.  
alteration of capital 资本更改 pVokgUrC  
alternate trustee 候补受托人 mA{#]Yvf1  
amalgamation 合并 eO4)|tW  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 |+ 7f2C  
ambit of charges 征税范围;收费范围 ,Q2N[Jwd$  
amended valuation 经修订的估值 fNhT;Bux  
American Commodities Exchange 美国商品交易所 a?<?5   
American Express Bank Limited 美国运通银行 LF=c^9t  
American Stock Exchange 美国证券交易所 %jKH?%Ih  
amortization 摊销 ^e9aD9  
amount due from banks 存放银行同业的款项 Gp1EJ2d8  
amount due from banks abroad 存放海外银行同业的款项 {rGYRn,  
amount due from holding companies 控股公司欠款 X ]s"5ju|t  
amount due from local banks 存放本港银行同业的款项 D!l8l49hLu  
amount due to banks 银行同业的存款 x0x $  9  
amount due to banks abroad 海外银行同业的存款 1i,4".h?M  
amount due to holding companies 控股公司存款 |zMqJ.qu  
amount due to local banks 本港银行同业的存款 {!K;`I[]v  
amount due to outport banks 外埠银行同业的存款 %]jQ48^R  
amount for note issue 发行纸币的款额 ,C!n}+27  
amount of bond 担保契据的款额 KM5 JZZP  
amount of consideration 代价款额 FGVb@=TO>  
amount of contribution 供款数额 ZlM_ m >,o  
amount of indebtedness 负债款额 \!PV*%P  
amount of principal of the loan 贷款本金额 1o#vhk/ "+  
amount of rates chargeable 应征差饷数额 p":@>v?  
amount of share capital 股本额 ,kE=TR.|  
amount of sums assured 承保款额 @.o@-3k  
amount of variation 变动幅度 <JH9StGGc?  
amount of vote 拨款数额 %c0z)R~  
amount payable 应付款额 qhxC 5f4Z  
amount receivable 应收款额 .;Z.F7{q  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 "`]'ZIx[R/  
analysis 分析 syMm`/*/G-  
ancillary risk 附属风险 ohTd'+Lm  
annual account 周年帐目;周年帐目报表;年度决算;年结 3Q$c'C  
annual accounting date 年结日期 `r.N  
annual allowance 每年免税额;年积金;年度津贴;年津 |$Xf;N37t  
annual balance 年度余额 &fHc"-U}  
annual disposable income 每年可动用收入 +/Z0  
annual estimates 周年预算 g 2#F_  
annual fee 年费 E@]sq A  
annual general meeting 周年大会 4]u,x`6C  
annual growth rate 年增率;每年增长率 r$?Vx_f`Q  
annual long-term supplement 长期个案每年补助金 q-uLA&4  
annual pensionable emolument 可供计算退休金的年薪 yjR)Z9t  
annual report 年报 M)tv;!eQ  
Annual Report on the Consumer Price Index 《消费物价指数年报》 2b~ HHVruX  
annual return 周年报表;周年申报表;每年报税表格 .SBc5KX  
Annual Return Rules 《周年报表规则》 ytob/tc  
annual review of consumer prices 每年消费物价回顾 "$Y(NFb  
annual roll-forward basis 逐年延展方式 :OX$LCi  
annual salary 年薪 t@r#b67WJe  
annual statement 年度报表;年度决算表 ,-!2 5G  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 k)Zn>  
annuitant 年金受益人 h/{8bC@bi  
annuity 年金 _4Ii5CNNU  
annuity contract 年金合约 fxOE]d8v  
annuity on human life 人寿年金 }eI`Qg  
antecedent debt 先前的债项 [}@n*D$  
ante-dated cheque 倒填日期支票 0+p 5/5  
anticipated expenditure 预期开支 %/X2 l  
anticipated net profit 预期纯利 oN4G1U Kc  
anticipated revenue 预期收入 VZIKjrKs  
anti-inflation measure 反通货膨胀措施 =}"R5  
anti-inflationary stance 反通货膨胀立场 h2AGEg'g2[  
apparent deficit 表面赤字 S>(z\`1qm  
apparent financial solvency 表面偿债能力 a&8l[xe1  
apparent partner 表面合伙人 ^b:Xo"q#H  
application for personal assessment 个人入息课税申请书 +fkP+RVY  
application of fund 资金应用 .byc;9M%  
application to release as liquidator and to destruct the books of accounts and documents {GAsFnZk  
申请免除清盘人职务及毁灭帐簿与文件 i>WOYI9  
appointed actuary 委任精算师 E}Ljo  
appointed auditor 委任核数师;委任审计师 <Ak:8&$O  
appointed trustee 委任的受托人 q$3HvZP  
appointer 委任人 >Sh0dFqeT  
apportioned pro rata 按比例分摊 G]at{(^Vz  
apportionment 分配;分摊 %;'~%\|dZM  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 _ \_3s  
apportionment formula 分摊方程式 ys/`{:w8p  
apportionment of estate duty 遗产税的分摊 s87 a %  
appraisal 估价;评估 m\l51}xz  
appreciable growth 可观增长 <xXiJU+  
appreciable impact 显着影响 7xz#D4[  
appreciable increase 可观增长 H&w(]PDh  
appreciation 增值;升值 Q3(hK<Qh;  
appreciation against other currencies 相对其他货币升值 FYxUOO  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 md.*  
appreciation tax 增值税 *X%?3"WH8  
appropriation 拨款;拨用;拨付 )hePN4edj  
appropriation account 拨款帐目 3O#~dFnp  
Appropriation Bill 拨款法案 rve7YS'  
appropriation-in-aid system 补助拨款办法 Dr4?Ow  
approved assets 核准资产 Dm&lSWW`/  
approved basket stock 认可一篮子证券 [O.LUR;  
approved budget 核准预算 muW`pm  
approved charitable donation 认可慈善捐款 jn0t-":  
approved charitable institution 认可慈善机构 @>d&5}F_>{  
approved currency 核准货币;认可货币 6(\q< fx  
approved estimates 核准预算 0 =3FO}[u  
approved estimates of expenditure 核准开支预算 ' 2;Ny23  
approved overseas insurer 核准海外保险人 FRb&@(;  
approved overseas trust company 核准海外信托公司 n P0Ziu'{  
approved pooled investment fund 核准汇集投资基金 9|us<k  
approved provident fund scheme 认可公积金计划 l=Vowx.$2f  
approved provision 核准拨款 jB}_Slh1j  
approved redeemable share 核准可赎回股份 [GcA.ABz  
approved regional stock 认可地区性证券 ,ivWVsN*]  
approved retirement scheme 认可退休金计划 9\\@I =;  
approved subordinated loan 核准附属贷款 $}^Rsv(  
arbitrage 套戥;套汇;套利 K8e4ax  
arbitrageur 套戥者;套汇者 }Bv30V2-(  
arbitrary amount 临时款项 ,Y78Q  
arrangement 措施;安排;协定 ]w1BJZa36  
arrears 欠款 >[A6 5q'  
arrears of pay 欠付薪酬 ymzPJ??!  
arrears of revenue 逾期未收税款;逾期未收的帐项 o3kt0NuF,  
articles of association 组织章程;组织细则;组织章程细则 Pf^Ly 97  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 %fex uy4  
ascertainment of profit 确定利润 xCmI7$uQ#  
"Asia Clear" “亚洲结算系统” Z<$E.##  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 M ,.0[+  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 .:#_5K  
Asian Development Fund [ADF] 亚洲发展基金 p@!@^1j=  
Asian dollar bond 亚洲美元债券 6Zl.Lh  
Asian dollar market 亚洲美元市场 WF3DGqs_]  
Asian dollar rate 亚洲美元利率 J?|K#<%  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 Ppi-skT  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 Y;~~?[6  
asked price 沽盘;喊价;索价;卖方报价 UIm[DYMS  
assessable income 应评税入息 gKm@B{rC  
assessable loss 应评税亏损 #w%a m`+  
assessable profit 应评税利润 JsWq._O{/  
assessable value 应评税值 x):k#cu[L  
assessed profit 估定利润 /: \VwH  
assessed value 经评估价值 c:`` Y:  
assessment 评税;评定;估价;评税单 h1G*y  
assessment number 评税编号;估价编号 %O4}i@Fe  
assessment of additional tax 补加税评税 r=iMo7q  
assessment of performance 业绩评估;实绩评价 \r1kbf7?  
Assessor 评税主任 #*7/05)  
asset price bubbles 资产价格泡沫 Wzf1-0t  
asset-backed securities 具资产保证的证券 %FR^[H]  
assets accretion 资产增值 c],frhmyd  
assets and liabilities 资产与负债 J4*:.8Ki  
assets betterment statement 资产递增表;资产改进表 ac+k 5K+  
assets lending 实物放款;有抵押贷款 ^! v}  
assets of the company passing on the death 死者去世时转移的公司资产 95gsv\2  
assets pledged as security for liabilities 用作负债抵押的资产 ]L%R[Z!3  
assets portfolio 资产投资组合 q|]0on~ ]  
assets price 资产价格 ;ow~vO,x  
assets quality 资产质素 KWn1%oGJ  
assets realization 资产变现 H-\ {w    
assets refinancing arrangement 资产再集资安排 +DbWMm  
assets securitization 资产证券化 !=h|&Vta  
assets situated outside Hong Kong 在香港以外地方的资产 9Sj:nn^/u  
assets stripping 削减资产;拆卖资产 nTlv'_Y(  
assets value 资产值 VM V]TPks>  
assignee 承让人 ah!O&ECh  
assignment 转让;转让书;转让契 :(?hLH.W[  
assignment of interest 权益转让 zcD_}t_K  
assignment of letters patent and trade mark 专利证书及商标转让 2dd:5L,  
assignment of property 物业转让;物业转让书 <@AsCiQF  
assignment right 转让权 :C:N]6_{SZ  
assignor 转让人 TXh@  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 D8D!16_  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 N5rG.6K  
associate member 附属会员 gHh.|PysW  
associated body corporate 相联法人团体 >2Qqa;nx|  
associated company 相联公司;联属公司 `d|bH; w  
associated corporation 相联法团 c%LB|(@j{  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] #G , *j  
公认会计师公会〔英国〕 dj'8x48H2W  
Association of Futures Exchange Brokers 香港期货经纪协会 ?"8A^ ^  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 `2mbF ^-4  
association of underwriters 承保人组织 ,I&0#+}n  
assumption of control 接管 #L IsL  
assurance 担保;保险;转易;转易书 P7k$^n  
assurance of interest 权益的转易 S_ -QvG2  
at 19XX price 按一九XX年价格计算 ?'/5%f`  
at a discount 按赔价计算;按贴水价格计算;打折扣 aEqI51I  
at a premium 按溢价计算;按升水价格计算 &pY G   
at call 通知付款;按通知 ,nChwEn  
at constant market price 按固定市价计算 %Rsf6rJ  
at constant price 按固定价格计算 v.LUK  
at cost 按成本计算 .kKwdqO+zB  
at current market price 按当时市价计算;按现时市价计算 vsz^B :j  
at current price 按当时价格计算;按现时价格计算 h. (;GJO  
at factor cost 按要素成本计算;按生产要素成本计算 j]l}K*8(  
at money-of-the-day price 按付款当日价格计算 -J7,Nw  
at or better 按指定或较佳价位〔买卖指令〕 +l?ro[#6&.  
at par 按面值计算;平价 7@cvy? v{  
at sight 见票即付 |m 5;M$M)  
at the close 按收市盘 n `T[eb~  
at the opening 按开市盘 5<?c_l9X^  
attestation 见证;见证条款 i`nw"8  
at-the-money option 平价期权 '-]BSU  
attorney 受权人;受托代表人 m3xj5]#^$  
attornment 新拥有人承认书 j% USu+&  
attributable profit 可归属利润 JX0_UU  
attributable share value 可归属股份价值 ^21f^>k(  
Auckland Stock Exchange 奥克兰证券交易所 7C?mD75j  
auction 拍卖 {ZM2WFpE  
auctioneer 拍卖商 / >. X+N  
audit 审计;核数 V1#aDfiW  
Audit Commission 审计署 ftU5 A@(T  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] jzA8f+:q  
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〕 /^eemx  
audit review 帐目审查 EbYH?hPo  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 g7LW?Ewr  
audited account 审计帐目;经审计的帐目 bl>b/u7/6  
audited annual account 经审计的周年帐目 <.(/#=2  
audited balance sheet 经审计的资产负债表 J9=0?^v-:B  
auditor 核数师;核数主任;审计师 r4ttEJ-jG  
auditor's certificate 核数师证明书;审计师证明书 eL?si!ZL^  
auditor's report 核数师报告;审计师报告 Ry S{@=si  
Aussie bond 澳元债券 ]a|;G  
austerity budget 紧缩预算 7-IeJ6,D  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ^QQ NJ  
Australia All Ordinaries Index 澳洲所有普通股票指数 Bg0cC  
Australian Dollar [AUD] 澳元 6:tr8 X_  
Australian Options Market 澳大利亚期权市场 v!h-h&p O7  
Australian Securities Commission 澳洲证券事务监察委员会 +mOtYf W  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 swq!S p  
Australian Stock Exchange 澳大利亚证券交易所 A":b_!sW  
Austrian Schilling [ATS] 奥地利先令 "[S 6w  
authentication 认证;鉴证 TC{Qu;`H+U  
authority to purchase 委托购买证;委购书 ^|;4/=bbs  
authorization 认可;核准;授权;授权书 V(uRKu x  
authorization by direction 指示授权 r K)  
authorization by instruction 指令授权 Iw7r}G  
authorization by warrant 令状授权 /(pChY>  
authorization of unit trust 单位信托的认可 PSR `8z n  
authorized agent 指定代理人 emPm^M5/K  
authorized capital 法定资本 mM{v>Em2K#  
authorized clerk 出市员 bu&y w~  
authorized dealer 认可交易商 :Rj,'uH+h)  
authorized financial institution 认可财务机构 Z?' |9FM  
authorized fund 认可基金 jUSr t)o03  
authorized fund house 获授权的基金公司;认可基金公司 ah9',((!  
authorized institution 认可机构 J4#]8!A  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 i4rF~'h@  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 4yv31QG$  
authorized insurer 获授权保险人;获认可承保人 Y<fXuj|&  
authorized investment 特准投资项目 1^^D :tt  
authorized person 获授权人 #'h CohL  
authorized representative 获授权代表 n`Iy7X  
authorized share capital 法定股本 + aqo8'a  
automated quotation system 自动报价系统 0N;d)3  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] Hvo27THLo  
自动交易系统〔香港期货交易所有限公司〕 !T . @  
automatic adjustment mechanism 自动调整机制 bR,Iq}p  
automatic adjustment system 自动调整系统 D07u?  
Automatic Clearing House 自动票据交换所 S\!E;p  
automatic exchange rates accumulation system 自动化汇率累集系统 KZfRiCZ  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 S6tH!Z=(g  
automatic teller machine [ATM] 自动柜员机 IuW10}"9  
autopay 自动转帐 TN`:T.B  
available assets 可用资产 ZS_f',kE  
available fiscal reserve 现存财政储备 0|;=mYa4M  
available profit 可用利润 _/ZY&5N  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 $u"$mg7x  
average 平均;平均数;海损 r'\TS U5!  
average basic salary 平均基本薪金 !;Nh7vG  
average consumer expenditure 平均消费开支;一般消费开支 D/UGN+  
average cost 平均成本 I0RWdOK8K  
average cost of land production 增辟土地平均成本 .p>8oOp  
average daily turnover 平均每日成交额 =LnAMl#9  
average daily wage rate 平均每日工资率 L9oZ7o  
average expenditure pattern 平均开支模式 |Wk G='02  
average growth rate 平均增长率 Y&:i^k  
average net fixed assets 固定资产平均净值 }L9j`17  
average of relatives 相对价格平均数 Din)5CxFX  
average price 平均价格 {H2i+"cF  
average propensity to consume 平均消费倾向;一般消费倾向 p#2th`M:P1  
average propensity to save 平均储蓄倾向;一般储蓄倾向 tO3 ;; %  
average rate 平均率 )zo ;r!eP  
average revenue 平均收入;平均收益 Q,`kfxA`O  
average stock 平均库存;平均存货 idy:Jei}  
average yearly rent 平均年租 9l]IE,u  
avoidance of double taxation 避免双重课税 q3`t0eLZ  
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 x]Ef}g  
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