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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: Y2&>;ym!  
A share A股;甲类股份 Au+SCj  
abatement of tax 减税;减扣免税额 [ \I&/?On  
ABN AMRO Bank N.V. 荷兰银行 ,vfi]_PK  
above-the-line expenditure 线上项目支出;经常预算支出 U) tqo_  
above-the-line receipt 线上项目收入;经常预算收入 g+5{&YD  
ABSA Asia Limited 南非联合亚洲有限公司 zzf;3S?  
absolute change 绝对数值变更 k+X=8()k  
absolute expenditure 实际开支 {@T8i ^EI  
absolute guideline figure 绝对准则数字 =@#[@Ia  
absolute interest 绝对权益 %O 5 k+~9  
absolute order of discharge 绝对破产解除令 txF)R[dZK  
absolute profit margin 绝对利润幅度 `;[ j`v8O  
absolute value 实值;绝对值 JCjQR`)  
absolutely vested interest 绝对既得权益 sE*A,z?  
absorbed cost 已吸收成本;已分摊成本 6S-1Wc4  
absorption 吸收;分摊;合并 X#l]%IrW!  
absorption rate 吸收率;摊配率;分摊率 T6s~f$G  
ACB Finance Limited 亚洲商业财务有限公司 "NUl7ce.R  
acceptable form of reciprocity 合理的互惠条件 f/spJ<B).4  
acceptable rate 适当利率;适当汇率 [Z2:3*5r.  
acceptance agreement 承兑协议 /*5t@_0fe  
acceptance for honour 参加承兑 t;P%&:"@M  
acceptor 承兑人;接受人;受票人 |ITSd%`3_  
acceptor for honour 参加承兑人 5):2;hk  
accident insurance 意外保险 l_ycYD$ZA  
Accident Insurance Association of Hong Kong 香港意外保险公会 + y!B`'J  
accident insurance scheme 意外保险计划 (!h%) _?.l  
accident year basis 意外年度基准 sOc<'):TK  
accommodation 通融;贷款 xkv2#"*v  
accommodation bill 通融票据;空头票据 Vp =  
accommodation party 汇票代发人 1}#(4tw)  
account balance 帐户余额;帐户结余 >>lT-w  
account book 帐簿 liEb(<$a  
account collected in advance 预收款项 GarPnb  
account current book 往来帐簿 kyQUaFG  
account of after-acquired property 事后取得的财产报告 v#iKa+tx  
account of defaulter 拖欠帐目 x:TBZh?@$  
account payable 应付帐款 9>qc1z  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 ?b',kN,(  
account receivable 应收帐款 az7<@vSXi  
account receivable report 应收帐款报表 m5HP56a  
account statement 结单;帐单;会计财务报表 EjsAV F [@  
account title 帐户名称;会计科目 neQ2k=ao  
accountant's report 会计师报告 rbP" n)0=  
Accountant's Report Rules 会计师报告规则 NTRw:'  
accounting and auditing procedure 会计与审计程序;会计与核数程序 SB#YV   
Accounting Arrangements 《会计安排》 0- GA,I_  
accounting basis 会计基础 .r9-^01mG  
accounting by Official Receiver 破产管理署署长呈交的帐目 28l",j)S  
Accounting Circular 《会计通告》 ],ow@}  
accounting class 会计类别 RX",Zt$q  
accounting date 记帐日期;会计结算日期 6d~[My  
accounting for money 款项核算 /1X0h  
Accounting Officer 会计主任 &FrW(>2  
accounting period 会计报告期;会计期 ;IhkGPpWP  
accounting policy 会计政策;会计方针 8Z;wF  
accounting practice 会计惯例 h.Cr;w,2R  
accounting principle 会计准则 0{ov LzW  
accounting record 会计记录 *uYnu|UQH  
accounting report 会计报告 '</  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 Jhbkp?Zli  
Accounting Society of China 中国会计学会 ,|?-\?I  
accounting statement 会计报表 9moenkL  
accounting system 会计制度;会计系统 }8E//$J  
accounting transaction 会计事项;帐务交易 ^H'zS3S  
accounting treatment 会计处理 :[gM 5G  
accounting year 会计年度 HR'r~ #j  
accretion 增值;添加 5TlPs_o  
accrual 应计项目;应累算数目 '>:mEXK}w  
accrual basis 应计制;权责发生制 sa\v9  
accrual basis accounting 应计制会计;权责发生制会计 MRvtuE|g  
accrue 应累算;应计 A8JEig 3Ix  
accrued benefit 应累算利益 7p"" 5hw  
accrued charges 应计费用 s&S8P;K|  
accrued cumulative preference share dividend 应累算的累积优先股股息 `Q!|/B  
accrued expenses 应累算费用 ;^)(q<]  
accrued interest payable 应付利息;应计未付利息 4]$cf:  
accrued interest receivable 应收利息;应计未收利息 .+XGbs]kCi  
accrued right 累算权益 }+U} [G  
accruing profit 应累算的利润 l 6wX18~XJ  
accumulated fiscal reserve 累积财政储备 \LB =_W$  
accumulated profit 累积利润;滚存溢利 }G$rr.G  
accumulated reserve 累积储备 zGFo -C  
accumulation of surplus income 累积收益盈余 0dhJ# [Y  
acquired assets 既得资产 ZOl =zn  
acquisition 收购;购置;取得 ZVotIQ/Q'  
acquisition cost 购置成本 B 95}_q  
acquisition expenses 购置费用 9WQC\/w  
acquisition of 100% interest 收购全部股权 E?|"?R,,,  
acquisition of control 取得控制权 WXj}gL`  
acquisition of fixed assets 购置固定资产 DKL< "#.7  
acquisition of shell “买壳” L|G!of[8n  
acquisition price 收购价 t5h]]TOz  
act of God 天灾 ['pk/h  
acting partner 执事合伙人 X<s']C9c  
active market 买卖活跃的市场;交投畅旺的市场;旺市 PezUG{q(  
active partner 积极参与的合伙人 <a *X&P  
active trading 交投活跃 =Haqr*PDx  
actual circulation 实际流通 3=xb%Upw  
actual cost 实际成本 bu"R2~sb  
actual expenditure 实际开支;实际支出 TRG(W^<F  
actual income 实际入息;实际收入;实际收益 tBe)#-O  
actual market 现货市场 ToIvyeFr  
actual price 现货价;实际价格 a pqzf  
actual profit 实际利润  $3](6  
actual quotation 实盘;实际价位;实际报价 ?4=8z8((!  
actual year basis 按实际年度计算 D%cWw0Oq  
actuals 实货 o uKID_ '  
actuarial investigation 精算调查 \ief [  
actuarial principle 精算原则 +~J?/  
actuarial report 精算师报告 d,au&WZ;_  
Actuarial Society of Hong Kong 香港精算学会 (x9d7$2  
actuarial valuation 精算师估值 $NP5Z0v7  
actuary 精算师  D/hQ{T  
ad referendum agreement 暂定协议;有待覆核的协定 za7h.yK}  
ad valorem duty 从价税;按值征税 Xr~6_N{J  
ad valorem duty system 从价税制 h d1H  
ad valorem fee 从价费 JsOPI ]  
ad valorem tariff 从价关税 X ^>o/U  
additional allowance 额外免税额 ,J?Hdy:R  
additional amount for unexpired risk 未过期风险的额外款额 ~uRG~,{rH  
additional assessable profit 补加应评税利润 Ee>P*7*jB  
additional assessment 补加评税 h+|3\>/@9{  
additional commitment 额外承担 DsY-JBDvoz  
additional commitment vote 额外承担拨款 sqHv rI  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 =tl[?6  
additional dependent parent allowance 供养父母额外免税额 le`&VdE^  
additional provision 额外拨款 ((rk)Q+;v  
additional stamp duty 附加印花税 /=4P< &J  
additional tax 补加税罚款;补加税款 VY8 p[`  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 z^9Yoqog  
adjudged bankrupt 被裁定破产 MJ[#Gq\0R  
adjudicated bankrupt 裁定破产人 U:>'^tkp  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 b3e:F{n ^  
adjudication of bankruptcy 裁定破产;宣告破产 Y4`MgP8t  
adjudication of insolvency 裁定无力偿还债务 k;:v~7VF  
adjusted actual 经调整的实数;调整后的实数 ~*-ar6  
adjusted current assets 经调整的流动资产;调整后的流动资产 _)Uw-vhQiT  
adjusted figure 经调整的数字;调整后的数额 NtMK+y  
adjusted liabilities 经调整的负债;调整后的负债 L'4ob4r{L  
adjusted loss 经调整的亏损;调整后的亏损 F.?`<7  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 Oy[1_qfP  
adjusted profit 经调整的利润;调整后的利润 CtVY;eG  
adjusted surplus 经调整的盈余额;调整后的盈余额 ,LZ6Wu$P  
adjusted value 经调整的价值;调整后的价值 L1*P<Cb  
adjustment 调整;修订;理算〔保险〕 VP=(",`  
adjustment centre 调剂中心 48M)A  
adjustment lag 调整过程的时间差距;调整时差 xI'<4lo7Z  
adjustment mechanism 调整机制 3ydOBeY  
adjustment of loss 亏损调整 w\=zTHo88  
adjustment process 调整过程;调整程序 13Ga #  
adjustment range 调整幅度 eN{[T PPCq  
administered exchange rate 受管制汇率 yyh L]Uq"=  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 u8 14ZN}  
administration expenses 行政费用 %*P59%  
administration fee 手续费;行政费 o#E 3{zM  
administration in bankruptcy 破产管理 mnL \c'  
administration order 遗产管理令 \Q{@AC<?i  
administrator 管理人;遗产管理人 qEKTSet?  
administrator of the estate 遗产管理人 HyXw^ +tsj  
admission of debt 债项承认书 "!XeK|Wi  
admission of proof 接纳债权证明 0Mt2Rg}  
advance 放贷款项;垫付款项;预支款项;预付款项 B{!)GZ(}  
advance account 暂支帐目;预付款帐户 ~6@zXHAS  
advance compensation 预付补偿金 jD3,z*  
advance from shareholder 股东垫款 ~\/>b}^uf'  
advance pending reimbursement 预支以待日后付还 0CI?[R\  
advanced economy 先进经济体系 I})la!9   
advancement 预付;预付财产 VB*N;bM^  
advances warrant 垫款令 z h0m3|9O  
advancing 贷出 ?GU/Rf!H#  
adverse balance 逆差 wXDF7tJh  
adverse exchange 逆汇 t$r^'ZN  
advertisement addressed to shareholders 在报章刊登的致股东通告 XETY)<g  
advice for collection 托收通知书 )H$Ik)/N  
advice of drawing 提款通知书;汇票通知书 n1o/-UY  
advice of payment 付款通知 <Hhl=6op  
Advisory Committee [Securities and Futures Commission] @``kt*+K+  
谘询委员会〔证券及期货事务监察委员会〕 +Uq9C-Iu  
Advisory Committee on Diversification 经济多元化谘询委员会 \(.&E`r  
affidavit 誓章;遗产申报誓章 uOc>~ITPS  
affidavit of no receipt 述明无收款的誓章 MQE=8\  
affiliate 联号;联营公司;附属公司 mp0p#8txi  
affiliated company 附属公司;联号;联营公司 +] B  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 *wP8)yv7  
affordability 负担能力 %Rr!I:[ $  
African Development Bank [AfDB] 非洲开发银行 ?AP2Opsl  
after-acquired property 事后取得的财产 TW).j6@f  
after-hours dealing 市后交易 %@$h?HP  
after-tax profit 税后盈利;税后利润;税后溢利 ^G= wRtS  
agency agreement 代理协议 &/=>:ay+#  
agency expenses 代理机构的开支 7Upm  
agency fee 代理费 YS,kjL/  
Agency Law 《代理法》 jpyV52  
agent 代理人;承销人 }p}i _'%  
agent of company 公司代理人 KSVIX!EsX  
agent's fee 代理人费;经纪费 (}O)pqZ>  
aggregate 总计;总数;总体数字 5. :To2  
aggregate amount 总款额;总额 3/:O8H  
aggregate assets and liabilities 总体资产与负债 0~A<AF*t  
aggregate at constant price 按固定价格计算的总体数字 Rp A76ug  
aggregate demand 总需求 Nv*x^y]  
aggregate gross position 总持仓量 >OE.6)'Rm  
aggregate limit 总限额 qLKyr@\'  
aggregate of salaries tax 合计薪俸税 u_@%}zo?5*  
aggregate performance 总体表现;总体业绩 yk#yrxM  
aggregate supply 总体供应 twt Bt L  
aggregate surplus 总盈余 lf0/ 0KH  
aggregate total 整体总额 Vv' e,m  
aggregate value 总值;合计价值 mW1Sd#0  
aggregated basis 合计基准 PTA;a 0A  
aggregated net chargeable income 合计应课税入息实额 n)} J<  
aggregation 合并计算;合计;总和 8Nxf2i5  
aggregation of incomes of husband and wife 夫妇入息合并计算 q?8MKf[N  
aggregation of property 财产的总和 CSc*UX+  
agio 差价;贴水 _@;2h`q ?  
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》 W)^:*z  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment '15j$q  
《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》 BQSA;;n]  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment yt>Pf <AI  
《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》 ixBM>mRK  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment <Nv w w  
《香港政府和大韩民国政府关于相互促进和保护投资协定》  -6~*:zg,  
agreement for a settlement 授产协议 S n.I ]:l  
agreement for assignment 转让协议 nen6!bw4  
agreement for sale 售卖协议;买卖协议 E{T\51V]%  
agreement for sale and purchase 买卖协议 GWjKZ1p  
agreement for the payment of interest 支付利息协议 oHI~-{m3)  
agreement for the repayment of money 还款协议 XZcsx  
agreement of reinsurance 再保险协议 u A C:&  
Agricultural Bank of China 中国农业银行 N$pwTyk  
air passenger departure tax 飞机乘客离境税 H24g+<Tv  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 POH >!lHu  
airport tax 机场税 qS&PMQ"$  
alcohol duty 酒精税 rZu_"bcJ  
alienation 让与;让渡;转让 W euV+}\b  
alimony 生活费;赡养费 `m3@mJ!>\  
All Ordinaries Index [AOI] 所有普通股指数 -_uL;9r  
all risks 全险;综合险 2-llT  
All Sales Record for Stock Market 《股票市场成交报告》 Ms1G&NYP  
Allied Capital Resources Limited 新联财务有限公司 VT3Zo%Xx  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 |rdG+ >  
allocation letter 拨款信件 &-<"HW  
allocation of fund 分配款项;预留款项 wuzz Wq  
allocation of profit 利润分配;溢利分配 }K~JM1(26  
allocation warrant 拨款令 aZ@4Z=LK  
allotment 分配;配股 s%GiM  
allotment notice 股份配售通知;配股通知 68FxM#xR  
allotment of shares 股份分配 6xdu}l=%  
allowable 可获宽免;免税的 F Paj p  
allowable business loss 可扣除的营业亏损 -J[zJ4z #  
allowable expenses 可扣税的支出 *^Zt5 zk  
allowance 免税额;津贴;备抵;准备金 PC\Xm,,  
allowance for debts 债项的免税额 IS&`O= 7  
allowance for depreciation by wear and tear 耗损折旧免税额 0#K@^a  
allowance for funeral expenses 殡殓费的免税额 r{\cm Ds  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 {Hp?rY@  
allowance for repairs and outgoings 修葺及支出方面的免税额 kjNA~{  
allowance to debtor 给债务人的津贴 Zt lS*id_  
alteration of capital 资本更改 Da-F(^E  
alternate trustee 候补受托人 kUP[&/Lc  
amalgamation 合并 Pdf_{8 r  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 >-X& /i  
ambit of charges 征税范围;收费范围 ?jqZeO#W7  
amended valuation 经修订的估值 ivoPl~)J  
American Commodities Exchange 美国商品交易所 nyQ FS  
American Express Bank Limited 美国运通银行 WcH^bAY6  
American Stock Exchange 美国证券交易所 <$?:|  
amortization 摊销 C| Mh<,~ E  
amount due from banks 存放银行同业的款项 +V2a|uvEc  
amount due from banks abroad 存放海外银行同业的款项 rA` zuYo  
amount due from holding companies 控股公司欠款 T:)>Tcv}:  
amount due from local banks 存放本港银行同业的款项 >=U $s@  
amount due to banks 银行同业的存款 U&u7d$ANP  
amount due to banks abroad 海外银行同业的存款 ,9?'Q;20  
amount due to holding companies 控股公司存款 V2g$"W?3  
amount due to local banks 本港银行同业的存款 ljiq+tT  
amount due to outport banks 外埠银行同业的存款 dC(6s=4  
amount for note issue 发行纸币的款额 !ox&`  
amount of bond 担保契据的款额 bx6@FKns}  
amount of consideration 代价款额 T{uktIO/  
amount of contribution 供款数额 @;rVB  
amount of indebtedness 负债款额 <(f4#B P  
amount of principal of the loan 贷款本金额 4 T^M@+&|  
amount of rates chargeable 应征差饷数额  \W=  
amount of share capital 股本额 GK&yP%Z3  
amount of sums assured 承保款额 So`xd *C!  
amount of variation 变动幅度 @b>]q$)(}  
amount of vote 拨款数额 I]k'0LG*^  
amount payable 应付款额 {_q2kk  
amount receivable 应收款额 46XB6z01  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 T&R`s+7  
analysis 分析 n|,Es!8:o  
ancillary risk 附属风险 2~ 'Q#(  
annual account 周年帐目;周年帐目报表;年度决算;年结 #m$H'O[WG\  
annual accounting date 年结日期 xje{ kx#  
annual allowance 每年免税额;年积金;年度津贴;年津 hJ}G5pX  
annual balance 年度余额 !?l 23(d  
annual disposable income 每年可动用收入 ;euWpE;E\#  
annual estimates 周年预算 `/HygC6  
annual fee 年费 3_h%g$04 s  
annual general meeting 周年大会 V >['~|  
annual growth rate 年增率;每年增长率 _I8-0DnOM  
annual long-term supplement 长期个案每年补助金 *kKGsy  
annual pensionable emolument 可供计算退休金的年薪 Rw/G =zV@2  
annual report 年报 ED?s[K  
Annual Report on the Consumer Price Index 《消费物价指数年报》 sm_:M| [D  
annual return 周年报表;周年申报表;每年报税表格 qL'3MY.!  
Annual Return Rules 《周年报表规则》 W2<X 5'  
annual review of consumer prices 每年消费物价回顾 I?fE=2}9  
annual roll-forward basis 逐年延展方式 qHKZ5w  
annual salary 年薪 rW`F|F%  
annual statement 年度报表;年度决算表 UoLO#C0i  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 #e|eWi>  
annuitant 年金受益人 iEU(1?m2-  
annuity 年金 ze 4/XR  
annuity contract 年金合约 ?BLOc;I&a  
annuity on human life 人寿年金 26Yg?:kP  
antecedent debt 先前的债项 >)N#n`  
ante-dated cheque 倒填日期支票 Xs!eV  
anticipated expenditure 预期开支 plf<O5'  
anticipated net profit 预期纯利 JHQ8o5bEQp  
anticipated revenue 预期收入 @?1%*/  
anti-inflation measure 反通货膨胀措施 mD=?C  
anti-inflationary stance 反通货膨胀立场 t&&OhHK  
apparent deficit 表面赤字 *,R e&N8  
apparent financial solvency 表面偿债能力 %]R#}amW  
apparent partner 表面合伙人 ^#=L?e  
application for personal assessment 个人入息课税申请书 H!Od.$ZIX  
application of fund 资金应用 8odVdivh  
application to release as liquidator and to destruct the books of accounts and documents HhpP}9P;  
申请免除清盘人职务及毁灭帐簿与文件 $(NfHIX  
appointed actuary 委任精算师 ~Fx[YPO,  
appointed auditor 委任核数师;委任审计师 <pE G8_{}  
appointed trustee 委任的受托人 o?b%L  
appointer 委任人 5sE^MS1  
apportioned pro rata 按比例分摊 Kz<xuulr  
apportionment 分配;分摊 0)/214^&  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 )8<X6  
apportionment formula 分摊方程式 c8'8DM  
apportionment of estate duty 遗产税的分摊 .Gv~e!a8  
appraisal 估价;评估 Ym6ec|9;  
appreciable growth 可观增长 (8*lLZ  
appreciable impact 显着影响 D~y]d  
appreciable increase 可观增长 <N*>9S,}  
appreciation 增值;升值 ,S5#Kka~a  
appreciation against other currencies 相对其他货币升值 2tbqmWw/s  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 aQG#bh [  
appreciation tax 增值税  jPs+i  
appropriation 拨款;拨用;拨付 B@=Yj_s  
appropriation account 拨款帐目 kDz.{Ih  
Appropriation Bill 拨款法案 UP`q6] P  
appropriation-in-aid system 补助拨款办法 $YC~02{  
approved assets 核准资产 ;CvGIp&y  
approved basket stock 认可一篮子证券 ~H$XSNPi  
approved budget 核准预算 p']AXJ`Z  
approved charitable donation 认可慈善捐款 =aekY;/  
approved charitable institution 认可慈善机构 [_0g^(`  
approved currency 核准货币;认可货币 j~{2fd<>  
approved estimates 核准预算 i f"v4PHq  
approved estimates of expenditure 核准开支预算 N0piL6Js  
approved overseas insurer 核准海外保险人 Stc\P]%d  
approved overseas trust company 核准海外信托公司 - VE#:&  
approved pooled investment fund 核准汇集投资基金 MCCZh{uo  
approved provident fund scheme 认可公积金计划 ku{aOV%  
approved provision 核准拨款 <-?B#  
approved redeemable share 核准可赎回股份 N\fT6#5B  
approved regional stock 认可地区性证券 nZT@d;]U9  
approved retirement scheme 认可退休金计划 |-mazvA  
approved subordinated loan 核准附属贷款 6+FON$8  
arbitrage 套戥;套汇;套利 b1#=q0Zl  
arbitrageur 套戥者;套汇者 t#q> U%!  
arbitrary amount 临时款项 \fhT#/0N  
arrangement 措施;安排;协定 4W?<hv+k7*  
arrears 欠款 5;{Bdvcv  
arrears of pay 欠付薪酬 &8pXkD#A  
arrears of revenue 逾期未收税款;逾期未收的帐项 9,W-KM  
articles of association 组织章程;组织细则;组织章程细则 % n{W  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 ${+.1"/[  
ascertainment of profit 确定利润 @( t:E`8  
"Asia Clear" “亚洲结算系统” m=9 N^_  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 H6I #Xj  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 "uCQm '  
Asian Development Fund [ADF] 亚洲发展基金 lkm(3y@']A  
Asian dollar bond 亚洲美元债券 A!D:Kc3  
Asian dollar market 亚洲美元市场 .}E)7"Qi,  
Asian dollar rate 亚洲美元利率 lP e$AI  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 X\x9CA  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 /kz&9FM  
asked price 沽盘;喊价;索价;卖方报价 d.AjH9 jg  
assessable income 应评税入息 [z~Nw#  
assessable loss 应评税亏损 K[[k,W]qb  
assessable profit 应评税利润 .ndQ(B  
assessable value 应评税值 LC{hoq\  
assessed profit 估定利润 FNuu',:  
assessed value 经评估价值 2X*<Fma3C  
assessment 评税;评定;估价;评税单 V.#8-?z  
assessment number 评税编号;估价编号 FT;JYkO  
assessment of additional tax 补加税评税 kut|A  
assessment of performance 业绩评估;实绩评价 G|lI=Q3f  
Assessor 评税主任 !_) ^bRd  
asset price bubbles 资产价格泡沫 3~Ln:4[6ID  
asset-backed securities 具资产保证的证券 w#T,g9  
assets accretion 资产增值 X2[cR;;'  
assets and liabilities 资产与负债 KV_Ga8hs  
assets betterment statement 资产递增表;资产改进表 @"8QG^q8de  
assets lending 实物放款;有抵押贷款 DKl7|zG4  
assets of the company passing on the death 死者去世时转移的公司资产 }/spo3,6  
assets pledged as security for liabilities 用作负债抵押的资产 e{;e   
assets portfolio 资产投资组合 b0X[x{k"  
assets price 资产价格 ^0Q*o1W  
assets quality 资产质素 yxN!*~BvL  
assets realization 资产变现 @>5<m'}2  
assets refinancing arrangement 资产再集资安排 }^[@m#  
assets securitization 资产证券化 1VFqT'  
assets situated outside Hong Kong 在香港以外地方的资产 pCc7T-"og  
assets stripping 削减资产;拆卖资产 %B*dj9n^q  
assets value 资产值 2-0cB$W+  
assignee 承让人 mPin\-I  
assignment 转让;转让书;转让契 Aa>gN  
assignment of interest 权益转让 \NU [DHrMP  
assignment of letters patent and trade mark 专利证书及商标转让 l;A_Aii(  
assignment of property 物业转让;物业转让书 MuGg z>CV[  
assignment right 转让权 3.X0!M;x  
assignor 转让人 5$U>M  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 kW&Z%k  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 qD*\}b]9I  
associate member 附属会员 sK0VT"7K  
associated body corporate 相联法人团体 F5+_p@ !i  
associated company 相联公司;联属公司 gi'agB^  
associated corporation 相联法团 A#S:_d  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] <UJJ],)^1A  
公认会计师公会〔英国〕 7[BL 1HI*  
Association of Futures Exchange Brokers 香港期货经纪协会 ]?(F'&  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 n-3j$x1Ne  
association of underwriters 承保人组织 Uob|Q=MQ  
assumption of control 接管 k{jw%a<Sc  
assurance 担保;保险;转易;转易书 cl{W]4*$  
assurance of interest 权益的转易 +[/47uFbI  
at 19XX price 按一九XX年价格计算 -5 /v`  
at a discount 按赔价计算;按贴水价格计算;打折扣 ~[TKVjyO  
at a premium 按溢价计算;按升水价格计算 *"FLkC4  
at call 通知付款;按通知 2?iOB6  
at constant market price 按固定市价计算 6;frIl;  
at constant price 按固定价格计算 z L'IN)7MU  
at cost 按成本计算 %D(prA_w  
at current market price 按当时市价计算;按现时市价计算 ;&6PL]/d  
at current price 按当时价格计算;按现时价格计算 ;-pvc<_c<  
at factor cost 按要素成本计算;按生产要素成本计算 wp.e3l  
at money-of-the-day price 按付款当日价格计算 9}cuAVI  
at or better 按指定或较佳价位〔买卖指令〕 /}`/i(k  
at par 按面值计算;平价 w"agn}CK  
at sight 见票即付 / 7XdV  
at the close 按收市盘 ~e77w\Q0  
at the opening 按开市盘 VhFRh,J(T  
attestation 见证;见证条款 =veOVv[Q&/  
at-the-money option 平价期权 m}[~A@qD  
attorney 受权人;受托代表人 N5s|a5  
attornment 新拥有人承认书 /Jf`x>eiH  
attributable profit 可归属利润 v7FRTrqjj  
attributable share value 可归属股份价值 |vN@2h(|"  
Auckland Stock Exchange 奥克兰证券交易所 6'Yn|A  
auction 拍卖 b+].Uc  
auctioneer 拍卖商 C6UMc} 9h  
audit 审计;核数 ?lDcaI>+n  
Audit Commission 审计署 S~Iw?SK3  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] ^[}0&_L w  
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〕 0j!ke1C&C  
audit review 帐目审查 8V|jL?a~  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;Z1U@2./  
audited account 审计帐目;经审计的帐目 (SsH uNt.  
audited annual account 经审计的周年帐目 !Vr45l  
audited balance sheet 经审计的资产负债表 y C0f/O  
auditor 核数师;核数主任;审计师 $dTfvd  
auditor's certificate 核数师证明书;审计师证明书 9id~NNr7  
auditor's report 核数师报告;审计师报告 o1X/<.0+  
Aussie bond 澳元债券 GGc_9?h  
austerity budget 紧缩预算 "Dl9<EZ  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 'SU9NQS  
Australia All Ordinaries Index 澳洲所有普通股票指数 6!%d-Z7)  
Australian Dollar [AUD] 澳元 b^,Mw8KsO  
Australian Options Market 澳大利亚期权市场 x)VIA]  
Australian Securities Commission 澳洲证券事务监察委员会 ;5Vk01R  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 +yb$[E*  
Australian Stock Exchange 澳大利亚证券交易所 f'6qJk%J  
Austrian Schilling [ATS] 奥地利先令 Uk *;C  
authentication 认证;鉴证 iCnUnR{  
authority to purchase 委托购买证;委购书 T dP{{&'9  
authorization 认可;核准;授权;授权书 3H'nRK},  
authorization by direction 指示授权 FK@ f'  
authorization by instruction 指令授权 AIl$qPKj&  
authorization by warrant 令状授权  pO/SV6N  
authorization of unit trust 单位信托的认可 \gp,Txueb  
authorized agent 指定代理人 7t-*L}~WA  
authorized capital 法定资本 `@$"L/AJ  
authorized clerk 出市员 n `m_S  
authorized dealer 认可交易商 oBj>9I;  
authorized financial institution 认可财务机构 NB+$ym  
authorized fund 认可基金 X4 }`>  
authorized fund house 获授权的基金公司;认可基金公司 tC?A so  
authorized institution 认可机构 1(?CNW[  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 }^pQbFku  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 n-y^ 7'v  
authorized insurer 获授权保险人;获认可承保人 iijd $Tv  
authorized investment 特准投资项目 -?aw^du  
authorized person 获授权人 "zedbJ0  
authorized representative 获授权代表 k>:/D  
authorized share capital 法定股本 HTUYvU*-  
automated quotation system 自动报价系统 W7*_T]  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] ^3WIl ]  
自动交易系统〔香港期货交易所有限公司〕 %on9C`/  
automatic adjustment mechanism 自动调整机制 9xK4!~5V  
automatic adjustment system 自动调整系统 qX p,d  
Automatic Clearing House 自动票据交换所 1akD]Z  
automatic exchange rates accumulation system 自动化汇率累集系统 YMj7  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 )&Kn (l)  
automatic teller machine [ATM] 自动柜员机 +e0dV_T_>  
autopay 自动转帐 | or 8d>,  
available assets 可用资产 T$n>7X-r  
available fiscal reserve 现存财政储备 P34LV+e  
available profit 可用利润 xxLgC;>[  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 _b!;(~ @p  
average 平均;平均数;海损 Nxbd~^j  
average basic salary 平均基本薪金 nb0 Py>4  
average consumer expenditure 平均消费开支;一般消费开支 vn0cKz@  
average cost 平均成本 cXb @H#  
average cost of land production 增辟土地平均成本 N &I8nZ9  
average daily turnover 平均每日成交额 S2'`|uI  
average daily wage rate 平均每日工资率 vJTfo#C|  
average expenditure pattern 平均开支模式 c#{Ywh  
average growth rate 平均增长率 ~mXZfG/D  
average net fixed assets 固定资产平均净值 l:zU_J6  
average of relatives 相对价格平均数 .#=j <&  
average price 平均价格 ;.nP%jD  
average propensity to consume 平均消费倾向;一般消费倾向 FVsu8z u  
average propensity to save 平均储蓄倾向;一般储蓄倾向 X(r)Z\  
average rate 平均率 u=@h`5-fp  
average revenue 平均收入;平均收益 j8[`~p b  
average stock 平均库存;平均存货 'R4>CZ%jV  
average yearly rent 平均年租 1Lm].tq  
avoidance of double taxation 避免双重课税 I~p8#<4#b  
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 #<a_: m)@  
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