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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: *;ehSg9  
A share A股;甲类股份 |lDxk[  
abatement of tax 减税;减扣免税额 @5RbMf{  
ABN AMRO Bank N.V. 荷兰银行 )tvP|  
above-the-line expenditure 线上项目支出;经常预算支出 Wg5<@=x!G  
above-the-line receipt 线上项目收入;经常预算收入 {<}9r6k;f  
ABSA Asia Limited 南非联合亚洲有限公司 #Vy8<Vy&w  
absolute change 绝对数值变更 omP\qOc  
absolute expenditure 实际开支 @1w[~QlV  
absolute guideline figure 绝对准则数字 XJZ\ss  
absolute interest 绝对权益 ?td`*n~,  
absolute order of discharge 绝对破产解除令 Vb @lK~  
absolute profit margin 绝对利润幅度 G-6k[-@-v  
absolute value 实值;绝对值 1G'D'  
absolutely vested interest 绝对既得权益 G+~f  
absorbed cost 已吸收成本;已分摊成本 tFEY8ut{  
absorption 吸收;分摊;合并 OH >#f6`[  
absorption rate 吸收率;摊配率;分摊率 A:$4cacu9  
ACB Finance Limited 亚洲商业财务有限公司 V|{\8&  2  
acceptable form of reciprocity 合理的互惠条件 w!%"b03q  
acceptable rate 适当利率;适当汇率 4j1$1C{  
acceptance agreement 承兑协议 Wa5B;X~  
acceptance for honour 参加承兑 \:BixBU7  
acceptor 承兑人;接受人;受票人 \; voBU  
acceptor for honour 参加承兑人 eae`#>XP  
accident insurance 意外保险 $xU)t&Df  
Accident Insurance Association of Hong Kong 香港意外保险公会 B7QRG0  
accident insurance scheme 意外保险计划 {Mpx33  
accident year basis 意外年度基准 ~dBx<  
accommodation 通融;贷款 h`n) b  
accommodation bill 通融票据;空头票据 JT p+&NS  
accommodation party 汇票代发人 0f5c#/7C9  
account balance 帐户余额;帐户结余 %y{'p:  
account book 帐簿 Q2>o+G  
account collected in advance 预收款项 Nov)'2g7G  
account current book 往来帐簿 *t{^P*pc  
account of after-acquired property 事后取得的财产报告 5O%?J-Hp  
account of defaulter 拖欠帐目 #b eLo J  
account payable 应付帐款 29HyeLB@  
account payee only [A/C payee only] 只可转帐;存入收款人帐户 F~$ay@g  
account receivable 应收帐款 [.Rdq]w6  
account receivable report 应收帐款报表 gy`WBg(7x  
account statement 结单;帐单;会计财务报表 |yinVfZ0C  
account title 帐户名称;会计科目 j.ZXLe~  
accountant's report 会计师报告 / q| o  
Accountant's Report Rules 会计师报告规则 *B)J(^M!q  
accounting and auditing procedure 会计与审计程序;会计与核数程序 $'x#rW>v  
Accounting Arrangements 《会计安排》 Fhrj$  
accounting basis 会计基础 &J\<"3  
accounting by Official Receiver 破产管理署署长呈交的帐目 FeT| Fh:L  
Accounting Circular 《会计通告》 i+Lqj  
accounting class 会计类别 `m`Y3I  
accounting date 记帐日期;会计结算日期 %M*2j%6  
accounting for money 款项核算 RsW4 '5  
Accounting Officer 会计主任 Y 8n*o3jM  
accounting period 会计报告期;会计期 9i46u20  
accounting policy 会计政策;会计方针 @~QI3)=s  
accounting practice 会计惯例 ?j;,:n   
accounting principle 会计准则 ~f:"Q(f+  
accounting record 会计记录 MW2{w<-]7  
accounting report 会计报告 `F$lO2#k  
Accounting Services Branch [Treasury] 会计事务部〔库务署〕 BR-4L2[  
Accounting Society of China 中国会计学会 iv ~<me0F  
accounting statement 会计报表 7O-fc1OTv  
accounting system 会计制度;会计系统 P~*'/!@  
accounting transaction 会计事项;帐务交易 FL {$9o\@  
accounting treatment 会计处理 ?J@P0(M#  
accounting year 会计年度 3UX6Y]E3  
accretion 增值;添加 FN/siw(?3  
accrual 应计项目;应累算数目 CjGQ  
accrual basis 应计制;权责发生制  r4M;]  
accrual basis accounting 应计制会计;权责发生制会计 .*X=JFxl  
accrue 应累算;应计 U1W8f|u  
accrued benefit 应累算利益 {G+iobQdd  
accrued charges 应计费用 /5Sd?pW;  
accrued cumulative preference share dividend 应累算的累积优先股股息 VfFbZds8f  
accrued expenses 应累算费用 $H`{wJ?2(  
accrued interest payable 应付利息;应计未付利息 aH dQi,=z  
accrued interest receivable 应收利息;应计未收利息 v?YxF}  
accrued right 累算权益 |=:<[FU  
accruing profit 应累算的利润 9&bJ]  
accumulated fiscal reserve 累积财政储备 C~IE_E&Q`  
accumulated profit 累积利润;滚存溢利 NM"5.   
accumulated reserve 累积储备 s6QD^[  
accumulation of surplus income 累积收益盈余 P*]hXm85[K  
acquired assets 既得资产 A">R-1R  
acquisition 收购;购置;取得 ffMk.SqI  
acquisition cost 购置成本 F/cA tT.M?  
acquisition expenses 购置费用 -wr_x<7  
acquisition of 100% interest 收购全部股权 g`w46X  
acquisition of control 取得控制权 iwy;9x  
acquisition of fixed assets 购置固定资产 B- D&1gO  
acquisition of shell “买壳” Oye6IT"  
acquisition price 收购价 $)eS Gslz  
act of God 天灾 @*roW{?!  
acting partner 执事合伙人 -\7_^8 am  
active market 买卖活跃的市场;交投畅旺的市场;旺市 1ozb tn  
active partner 积极参与的合伙人 #5=W[+4eN  
active trading 交投活跃 Q-7L,2TL  
actual circulation 实际流通 i<(~J4}b  
actual cost 实际成本 NwVhJdo  
actual expenditure 实际开支;实际支出 ]=p^32  
actual income 实际入息;实际收入;实际收益 BV6B:=E0  
actual market 现货市场 $*:g~#bh  
actual price 现货价;实际价格 -ykD/  
actual profit 实际利润 * ,zrg%8  
actual quotation 实盘;实际价位;实际报价 e{H(  
actual year basis 按实际年度计算 RT(ejkLZm  
actuals 实货 Vg(M ^2L  
actuarial investigation 精算调查 Iw^Q>MrT  
actuarial principle 精算原则 k=cDPu -  
actuarial report 精算师报告 pqTaN=R8  
Actuarial Society of Hong Kong 香港精算学会 h\2iArw8  
actuarial valuation 精算师估值 F'-XAI <3  
actuary 精算师 +sV~#%%  
ad referendum agreement 暂定协议;有待覆核的协定 lD{*Z spz  
ad valorem duty 从价税;按值征税 f40OVT@g  
ad valorem duty system 从价税制 gquvVj1oT  
ad valorem fee 从价费 1xr2x;  
ad valorem tariff 从价关税 (I#mo2  
additional allowance 额外免税额 EywBT  
additional amount for unexpired risk 未过期风险的额外款额 G)q;)n;*=  
additional assessable profit 补加应评税利润 ia (&$a8X  
additional assessment 补加评税 :cf#Tpq"  
additional commitment 额外承担 r@}8TE*|P  
additional commitment vote 额外承担拨款 FU(2,Vl  
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额 Bg] %  
additional dependent parent allowance 供养父母额外免税额 Ylyk/  
additional provision 额外拨款 gZiwXb  
additional stamp duty 附加印花税 X:lStO#5  
additional tax 补加税罚款;补加税款 RL )~J4Y  
Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 8rjD1<  
adjudged bankrupt 被裁定破产 tyWDa$u,u  
adjudicated bankrupt 裁定破产人  d0i|^  
adjudication fee 裁定费;评定印花税额手续费;评估契据费 lwz\" 8  
adjudication of bankruptcy 裁定破产;宣告破产 a;v4R[lQ  
adjudication of insolvency 裁定无力偿还债务 F+ 7*SImv6  
adjusted actual 经调整的实数;调整后的实数 $fB j}\o  
adjusted current assets 经调整的流动资产;调整后的流动资产 h?H|)a<^9  
adjusted figure 经调整的数字;调整后的数额 $wn0oIuW  
adjusted liabilities 经调整的负债;调整后的负债 [k0/ZfFwV  
adjusted loss 经调整的亏损;调整后的亏损 vvu $8n  
adjusted net admissible assets 经调整的可接纳资产净值;调整后的可接纳资产净值 tLxeq?Oo]  
adjusted profit 经调整的利润;调整后的利润 Wffz&pR8  
adjusted surplus 经调整的盈余额;调整后的盈余额 &E1m{gB(  
adjusted value 经调整的价值;调整后的价值 Qm=iCZ|E^!  
adjustment 调整;修订;理算〔保险〕 xI.0m  
adjustment centre 调剂中心 /\;m/cwrl"  
adjustment lag 调整过程的时间差距;调整时差 MMUlA$*t  
adjustment mechanism 调整机制 l|{[vZpT  
adjustment of loss 亏损调整 B[q"o I`  
adjustment process 调整过程;调整程序 @qYT/V*/  
adjustment range 调整幅度 1*|/N}g)  
administered exchange rate 受管制汇率 +,]VXH<y  
Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕 <s7cCpUFP  
administration expenses 行政费用 [9B1%W  
administration fee 手续费;行政费 0OQ*V~>f  
administration in bankruptcy 破产管理 `/?'^A%Ik  
administration order 遗产管理令 =6+99<G|%M  
administrator 管理人;遗产管理人 +xgP&nw[-  
administrator of the estate 遗产管理人 3Fxr=  
admission of debt 债项承认书 a4gX@&it_k  
admission of proof 接纳债权证明 AW E ab  
advance 放贷款项;垫付款项;预支款项;预付款项 awI{%u_(nA  
advance account 暂支帐目;预付款帐户 CUHT5J*sY  
advance compensation 预付补偿金 bdY:-8!3  
advance from shareholder 股东垫款 (,tu7u{  
advance pending reimbursement 预支以待日后付还 V#5$J Xp  
advanced economy 先进经济体系 ky-nP8L}  
advancement 预付;预付财产 *G7cF  
advances warrant 垫款令 P -nhG  
advancing 贷出 0\vG <  
adverse balance 逆差 QxN1N^a0  
adverse exchange 逆汇 qE|syA9  
advertisement addressed to shareholders 在报章刊登的致股东通告 &r~s3S{pQ  
advice for collection 托收通知书 QQ_7Q^  
advice of drawing 提款通知书;汇票通知书 2P)O 0j\/  
advice of payment 付款通知 1q@R04i  
Advisory Committee [Securities and Futures Commission] 4P"bOt5izR  
谘询委员会〔证券及期货事务监察委员会〕 kN78j  
Advisory Committee on Diversification 经济多元化谘询委员会 I{r*Y9  
affidavit 誓章;遗产申报誓章 "*.N'J\  
affidavit of no receipt 述明无收款的誓章 }r!+wp   
affiliate 联号;联营公司;附属公司 t=xEUOQAn  
affiliated company 附属公司;联号;联营公司 qTN%9!0@9  
affirmation [estate duty] 非宗教式宣誓〔遗产税〕 n>R(e>  
affordability 负担能力 ,lStT+A  
African Development Bank [AfDB] 非洲开发银行 ,i??}Wm5G  
after-acquired property 事后取得的财产 U4^c{KWS  
after-hours dealing 市后交易 tXH;4K@  
after-tax profit 税后盈利;税后利润;税后溢利 lixM0  
agency agreement 代理协议 pf107S  
agency expenses 代理机构的开支 ]@b9m  
agency fee 代理费 -B9e&J {K  
Agency Law 《代理法》 c{_JPy  
agent 代理人;承销人 %Zbm%YaW5  
agent of company 公司代理人 /PeT4hW}  
agent's fee 代理人费;经纪费 biU_ImJ>0  
aggregate 总计;总数;总体数字 |Tc4a4jS  
aggregate amount 总款额;总额 zL9~gJ  
aggregate assets and liabilities 总体资产与负债 $+_1F`  
aggregate at constant price 按固定价格计算的总体数字 =>B"j`oR  
aggregate demand 总需求 w$AR  
aggregate gross position 总持仓量 Eu:/U*j  
aggregate limit 总限额 mO]>]   
aggregate of salaries tax 合计薪俸税 ZJQFn  
aggregate performance 总体表现;总体业绩 ]K*R[  
aggregate supply 总体供应 gwQMy$  
aggregate surplus 总盈余 iB"ji4[z  
aggregate total 整体总额 )\ceanS  
aggregate value 总值;合计价值 7=9>yba)^  
aggregated basis 合计基准 Su"Z3gm5Kw  
aggregated net chargeable income 合计应课税入息实额 9Dgs A`{$  
aggregation 合并计算;合计;总和 "C\yM{JZ  
aggregation of incomes of husband and wife 夫妇入息合并计算 K%+4M#jj5  
aggregation of property 财产的总和 W dD889\  
agio 差价;贴水 oKCy,Ot<  
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》 /\b* oPWJ  
Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment *jbPy?%oY  
《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》 9\<q =p~  
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment N`,\1hHMT  
《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》 3 dJ362  
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment !cYID \}S,  
《香港政府和大韩民国政府关于相互促进和保护投资协定》 X,_K )f  
agreement for a settlement 授产协议 0bM_EC  
agreement for assignment 转让协议 c6#E gN,X  
agreement for sale 售卖协议;买卖协议 -` ViuDX=  
agreement for sale and purchase 买卖协议 =g! Pw]  
agreement for the payment of interest 支付利息协议 {yWL|:#K  
agreement for the repayment of money 还款协议 VOM@x%6#c  
agreement of reinsurance 再保险协议  MiIxj%,(  
Agricultural Bank of China 中国农业银行 Ycspdl+(S$  
air passenger departure tax 飞机乘客离境税 v N\[2r%S  
Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕 V%PQlc.X  
airport tax 机场税 `Ucj_6&Tqs  
alcohol duty 酒精税 D@gC(&U/6  
alienation 让与;让渡;转让 ~M-L+XZl(  
alimony 生活费;赡养费 cI@qt>&  
All Ordinaries Index [AOI] 所有普通股指数 VGD~) z57  
all risks 全险;综合险 *oz#YGNm  
All Sales Record for Stock Market 《股票市场成交报告》 2#R$-* ;#  
Allied Capital Resources Limited 新联财务有限公司 Z>bNU  
all-items index [Consumer Price Index] 总指数〔消费物价指数〕 _!qD/ [/  
allocation letter 拨款信件 | U"fhG=g  
allocation of fund 分配款项;预留款项 EI6kBRMo  
allocation of profit 利润分配;溢利分配 J ( d[05x0  
allocation warrant 拨款令 Ih|4ISI  
allotment 分配;配股 [)s4:V  
allotment notice 股份配售通知;配股通知 &RARK8 ^  
allotment of shares 股份分配 xS tsw5d  
allowable 可获宽免;免税的 6h)_{| L)  
allowable business loss 可扣除的营业亏损 T?m@`"L,  
allowable expenses 可扣税的支出 qz]qG=wmL  
allowance 免税额;津贴;备抵;准备金 X+N5iT  
allowance for debts 债项的免税额  P>iZ gv  
allowance for depreciation by wear and tear 耗损折旧免税额 ' QG`^@Z  
allowance for funeral expenses 殡殓费的免税额 5~?6]=hl  
allowance for inflation 为通货膨胀而预留的款项;通胀准备金 $j\>T@  
allowance for repairs and outgoings 修葺及支出方面的免税额 UtTlJb{-j  
allowance to debtor 给债务人的津贴 CU\gx*=E  
alteration of capital 资本更改 # euG$(  
alternate trustee 候补受托人 `x/i1^/_@  
amalgamation 合并 x>Q% hl  
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕 ' Xj^cX  
ambit of charges 征税范围;收费范围 [;Lgbgt3f  
amended valuation 经修订的估值 V&:x+swt  
American Commodities Exchange 美国商品交易所 /qy6YF8;y  
American Express Bank Limited 美国运通银行 m\XsU?SuX  
American Stock Exchange 美国证券交易所 !>> A@3  
amortization 摊销 %K|f,w=m  
amount due from banks 存放银行同业的款项 M' z.d  
amount due from banks abroad 存放海外银行同业的款项 L<@*6QH  
amount due from holding companies 控股公司欠款  5)'Y\~2  
amount due from local banks 存放本港银行同业的款项 ajk}&`Wj"  
amount due to banks 银行同业的存款 B2Y.1mXq  
amount due to banks abroad 海外银行同业的存款 O[t?*m1/  
amount due to holding companies 控股公司存款 GkI'.  
amount due to local banks 本港银行同业的存款 XdCP!iq*8  
amount due to outport banks 外埠银行同业的存款 E#:!&{O  
amount for note issue 发行纸币的款额 b.RU%Y#>\  
amount of bond 担保契据的款额 /Tm+&Jd  
amount of consideration 代价款额 2A~o)7JaZ  
amount of contribution 供款数额 \]f+{d- &  
amount of indebtedness 负债款额 6_KvS  
amount of principal of the loan 贷款本金额 {:!>Y1w>  
amount of rates chargeable 应征差饷数额 gR# k'   
amount of share capital 股本额 l1k&@1"  
amount of sums assured 承保款额 tUx H 6IS  
amount of variation 变动幅度 9gw;MFP)D  
amount of vote 拨款数额 /Q(boY{  
amount payable 应付款额 V sl,u  
amount receivable 应收款额 uc@4fn  
Amsterdam Stock Exchange 阿姆斯特丹证券交易所 EGt 50  
analysis 分析 b`D]L/}pr  
ancillary risk 附属风险 (Q=o 9o:b  
annual account 周年帐目;周年帐目报表;年度决算;年结 SkmTW@v  
annual accounting date 年结日期 CYy=f-  
annual allowance 每年免税额;年积金;年度津贴;年津 XJeWhk3R9  
annual balance 年度余额 ptT-{vG  
annual disposable income 每年可动用收入 02t({>`  
annual estimates 周年预算 4;Ucas6  
annual fee 年费 E|c(#P{  
annual general meeting 周年大会 1k4\zVgi  
annual growth rate 年增率;每年增长率 /i>n1>~yn  
annual long-term supplement 长期个案每年补助金 ]-X6Cl  
annual pensionable emolument 可供计算退休金的年薪 '[liZCg  
annual report 年报 J^jd@E  
Annual Report on the Consumer Price Index 《消费物价指数年报》 &"K_R(kN  
annual return 周年报表;周年申报表;每年报税表格 :VP4:J^  
Annual Return Rules 《周年报表规则》 #;ObugY,  
annual review of consumer prices 每年消费物价回顾 {f-O~P<Z4  
annual roll-forward basis 逐年延展方式 mA$y$73=T  
annual salary 年薪 r+C4<-dT  
annual statement 年度报表;年度决算表 z8t;jw  
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查 Fnak:R0  
annuitant 年金受益人 pZ|{p{_j  
annuity 年金 o{#aF=`{  
annuity contract 年金合约 xtP:Q9!N  
annuity on human life 人寿年金 zw15r" R  
antecedent debt 先前的债项 ' 4i8&p`/  
ante-dated cheque 倒填日期支票 Cwls e-  
anticipated expenditure 预期开支 uOzoE_i  
anticipated net profit 预期纯利 G8+&fn6  
anticipated revenue 预期收入 G3^<l0?S  
anti-inflation measure 反通货膨胀措施 >eG<N@13p  
anti-inflationary stance 反通货膨胀立场 v2rO>NY4  
apparent deficit 表面赤字 p2 1|  
apparent financial solvency 表面偿债能力 <{k{Coy  
apparent partner 表面合伙人 3f^Pr  
application for personal assessment 个人入息课税申请书 Vu.=,G  
application of fund 资金应用 vq(#Ih2  
application to release as liquidator and to destruct the books of accounts and documents L#K`F8Wi=  
申请免除清盘人职务及毁灭帐簿与文件 <">epbV6  
appointed actuary 委任精算师 XjL3Ar*  
appointed auditor 委任核数师;委任审计师 M;y*`<x  
appointed trustee 委任的受托人 1qNO$M  
appointer 委任人 N gF7$@S  
apportioned pro rata 按比例分摊 pt.V^a  
apportionment 分配;分摊 [nig^8  
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕 ?} 8r h%  
apportionment formula 分摊方程式 9.\SeJ8c  
apportionment of estate duty 遗产税的分摊 VrPsy) J68  
appraisal 估价;评估 p*0[:/4  
appreciable growth 可观增长 _*e_? ]G-  
appreciable impact 显着影响 rc[~S  
appreciable increase 可观增长 9qCE{ [(  
appreciation 增值;升值 kqih`E9P7B  
appreciation against other currencies 相对其他货币升值 Skci;4T(  
appreciation of the exchange value of Hong Kong dollar 港元汇值上升 1}la)lC  
appreciation tax 增值税 k^;n$r"i5  
appropriation 拨款;拨用;拨付 qA)YYg/G  
appropriation account 拨款帐目 s$pXn&:  
Appropriation Bill 拨款法案 8&8!(\xv  
appropriation-in-aid system 补助拨款办法 <9X@\uvU.<  
approved assets 核准资产 !@Qk=Xkg  
approved basket stock 认可一篮子证券 ^wBlQmW7J  
approved budget 核准预算 M]6+s`?r  
approved charitable donation 认可慈善捐款 \78^ O  
approved charitable institution 认可慈善机构 n?cC]k;P~  
approved currency 核准货币;认可货币 082iE G  
approved estimates 核准预算 dV B#Np  
approved estimates of expenditure 核准开支预算 *KDTBd  
approved overseas insurer 核准海外保险人 [pTdeg;QE  
approved overseas trust company 核准海外信托公司 -W^{)%4g  
approved pooled investment fund 核准汇集投资基金 $]_SPu  
approved provident fund scheme 认可公积金计划 rwXpB<@l@  
approved provision 核准拨款 'k\j[fk/K  
approved redeemable share 核准可赎回股份 ?&wrz  
approved regional stock 认可地区性证券 R&(OWF;~,  
approved retirement scheme 认可退休金计划 WcqR; Nm  
approved subordinated loan 核准附属贷款 $Ah p4oiE  
arbitrage 套戥;套汇;套利 KJQ8Yhq  
arbitrageur 套戥者;套汇者 &Iy5@8  
arbitrary amount 临时款项 Jfr'OD2$ %  
arrangement 措施;安排;协定 WT,I~'r=S  
arrears 欠款 bT 42G [x  
arrears of pay 欠付薪酬 n',X,P0  
arrears of revenue 逾期未收税款;逾期未收的帐项 ! 1I# L!9  
articles of association 组织章程;组织细则;组织章程细则 )  M0(vog  
Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司 Q /?`);  
ascertainment of profit 确定利润 &v .S_Ym  
"Asia Clear" “亚洲结算系统” C5ILVQ  
Asia Commercial Bank Ltd. 亚洲商业银行有限公司 1z7+:~;l  
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕 ^ 3 4Ng  
Asian Development Fund [ADF] 亚洲发展基金 *:TwO=)  
Asian dollar bond 亚洲美元债券 4!{lySW  
Asian dollar market 亚洲美元市场 ;iX~3[]  
Asian dollar rate 亚洲美元利率 r2\%/9uO  
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会 r]cq|Nv8:  
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕 hOk9y=  
asked price 沽盘;喊价;索价;卖方报价  Rw0|q  
assessable income 应评税入息 <J+Oh\8tad  
assessable loss 应评税亏损 rd0Fd+t/  
assessable profit 应评税利润 vVo'f|fW  
assessable value 应评税值 3?V'O6  
assessed profit 估定利润 G@ ot^n3  
assessed value 经评估价值 JR]elRR  
assessment 评税;评定;估价;评税单 .q MxShUU  
assessment number 评税编号;估价编号 &j:prc[W  
assessment of additional tax 补加税评税 'e]>lRZ  
assessment of performance 业绩评估;实绩评价 n~yHt/T  
Assessor 评税主任 >gzM-d  
asset price bubbles 资产价格泡沫 [?7QmZK  
asset-backed securities 具资产保证的证券 :1qLRr  
assets accretion 资产增值 K!CVS7  
assets and liabilities 资产与负债 5B:"$vC{=  
assets betterment statement 资产递增表;资产改进表 QEqYqAGzu|  
assets lending 实物放款;有抵押贷款 Mu`_^gG  
assets of the company passing on the death 死者去世时转移的公司资产 TM6wjHFm  
assets pledged as security for liabilities 用作负债抵押的资产 3_  J'+  
assets portfolio 资产投资组合 p35)K5V  
assets price 资产价格 _@>*]g  
assets quality 资产质素 j}.gK6Yq*  
assets realization 资产变现 Uzvd*>mv  
assets refinancing arrangement 资产再集资安排 el5Pe{j '  
assets securitization 资产证券化 ^V;r  
assets situated outside Hong Kong 在香港以外地方的资产 %!Eh9C*  
assets stripping 削减资产;拆卖资产 d)uuA;n  
assets value 资产值 ZVH 9je  
assignee 承让人 )x\%*ewY  
assignment 转让;转让书;转让契 Xk|a%%O*H  
assignment of interest 权益转让 i/_rz.c~3  
assignment of letters patent and trade mark 专利证书及商标转让 f91]0B `C  
assignment of property 物业转让;物业转让书 >mA]2gV<a  
assignment right 转让权 Y<W9LF  
assignor 转让人 Bv~^keuj3t  
associate 有联系的人;有关连人士;相联者;合伙人;联系人 ,X_3#!y  
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司 Te}gmt+#%  
associate member 附属会员 16Ka>=G  
associated body corporate 相联法人团体 Fu{VO~w  
associated company 相联公司;联属公司 JzN "o'  
associated corporation 相联法团 .?NfV%vv  
Association of Chartered Certified Accountants [ACCA] [United Kingdom] vT{(7m!Ra  
公认会计师公会〔英国〕 7#"NKxb  
Association of Futures Exchange Brokers 香港期货经纪协会 r&R~a9+)  
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕 cu}(\a  
association of underwriters 承保人组织 UUWRC1EtI  
assumption of control 接管 >b\|%=(x!*  
assurance 担保;保险;转易;转易书 v0) %S  
assurance of interest 权益的转易 E!}'cxb^  
at 19XX price 按一九XX年价格计算 g0biw?  
at a discount 按赔价计算;按贴水价格计算;打折扣 fsOlg9  
at a premium 按溢价计算;按升水价格计算 PtuRXx  
at call 通知付款;按通知 BDfMFH[1  
at constant market price 按固定市价计算 X_X7fRC0  
at constant price 按固定价格计算 gHp4q!SJ7  
at cost 按成本计算 yx?oxDJg  
at current market price 按当时市价计算;按现时市价计算 tBzE(vW  
at current price 按当时价格计算;按现时价格计算 [K #$W  
at factor cost 按要素成本计算;按生产要素成本计算 1d49&-N  
at money-of-the-day price 按付款当日价格计算 <FkaH8,7  
at or better 按指定或较佳价位〔买卖指令〕 n5 ~Dxk  
at par 按面值计算;平价 PYi<iSr  
at sight 见票即付 ,s%+vD$O^  
at the close 按收市盘 RvA "ug.*  
at the opening 按开市盘 2d|^$$#`  
attestation 见证;见证条款 0c"9C_7^g  
at-the-money option 平价期权 2UYtEJ(?`{  
attorney 受权人;受托代表人 `_LQs9J0J  
attornment 新拥有人承认书 V$DB4YM1k  
attributable profit 可归属利润 ]E"J^mflGK  
attributable share value 可归属股份价值 |+8rYIms`  
Auckland Stock Exchange 奥克兰证券交易所 V8F! o  
auction 拍卖 Oq<3&*  
auctioneer 拍卖商 !8|r$mN8  
audit 审计;核数 bhRa?wuoY  
Audit Commission 审计署 :I?lT2+ea  
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] *j(fk[,i  
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〕 ,DHH5sDCn  
audit review 帐目审查 (&*Bl\YoX  
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕 ;FwUUKj  
audited account 审计帐目;经审计的帐目 CaCApL  
audited annual account 经审计的周年帐目 `Qb!W45  
audited balance sheet 经审计的资产负债表 )2EvZn  
auditor 核数师;核数主任;审计师 ;/Y#ph[  
auditor's certificate 核数师证明书;审计师证明书 kygj" @EX  
auditor's report 核数师报告;审计师报告 T@vE@D  
Aussie bond 澳元债券 a m5;B`}q  
austerity budget 紧缩预算 R7:u 8-dU1  
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司 ~,s'-  
Australia All Ordinaries Index 澳洲所有普通股票指数 _0naqa!JyH  
Australian Dollar [AUD] 澳元 aC9iNm8w  
Australian Options Market 澳大利亚期权市场 *cFGDQ !  
Australian Securities Commission 澳洲证券事务监察委员会 P)y2'JKL  
Australian Society of Certified Practising Accountants 澳洲执业会计师公会 ql.[Uq  
Australian Stock Exchange 澳大利亚证券交易所 arKf9`9  
Austrian Schilling [ATS] 奥地利先令 M3KK^YRN  
authentication 认证;鉴证  -+qg  
authority to purchase 委托购买证;委购书 9BOn8p;yz  
authorization 认可;核准;授权;授权书 ~^Al#@  
authorization by direction 指示授权 s$f9?(,.Ay  
authorization by instruction 指令授权 se3EI1e  
authorization by warrant 令状授权 #%GBopv  
authorization of unit trust 单位信托的认可 kQ\l7xd  
authorized agent 指定代理人 o\tw)_ >  
authorized capital 法定资本 s!gVY!0  
authorized clerk 出市员 LmsPS.It  
authorized dealer 认可交易商 Qj /H$  
authorized financial institution 认可财务机构 JUGq\b&m  
authorized fund 认可基金 0"@J*e#  
authorized fund house 获授权的基金公司;认可基金公司 QN#Lbsd  
authorized institution 认可机构 ?zsRs?rc0  
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构 3:sc%IDP  
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构 1A;,"8kBd  
authorized insurer 获授权保险人;获认可承保人 XH0Vs.w  
authorized investment 特准投资项目 c;29GHs2  
authorized person 获授权人 HIj:?y  
authorized representative 获授权代表 o|84yT!~  
authorized share capital 法定股本 A0.xPru1p  
automated quotation system 自动报价系统 ={h^X0<s9  
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] CO ZfR~}  
自动交易系统〔香港期货交易所有限公司〕 JeVbFZ8  
automatic adjustment mechanism 自动调整机制 wuCZz{c7  
automatic adjustment system 自动调整系统 y4n~gTo(?  
Automatic Clearing House 自动票据交换所 pIm ]WNX(  
automatic exchange rates accumulation system 自动化汇率累集系统 w5-^Py  
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕 ~ c~j  
automatic teller machine [ATM] 自动柜员机 P-^-~/>n  
autopay 自动转帐 Lo[;{A$u  
available assets 可用资产 [D?xd/G  
available fiscal reserve 现存财政储备 92,@tNQQ}  
available profit 可用利润 C2iOF/4  
Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司 m=pH G  
average 平均;平均数;海损 ept:<!4  
average basic salary 平均基本薪金 {9@E[bWp#  
average consumer expenditure 平均消费开支;一般消费开支 DB jUHirK  
average cost 平均成本 Q[`2? j?  
average cost of land production 增辟土地平均成本 .Xxxz Wyk  
average daily turnover 平均每日成交额 "AWk jdj  
average daily wage rate 平均每日工资率 K;`*n7=IA  
average expenditure pattern 平均开支模式 1-4[w *u>  
average growth rate 平均增长率 w3fD6$  
average net fixed assets 固定资产平均净值 JqN$B\J,  
average of relatives 相对价格平均数 NXOvC!<  
average price 平均价格 e \kR/<L  
average propensity to consume 平均消费倾向;一般消费倾向 ](ztb)  
average propensity to save 平均储蓄倾向;一般储蓄倾向 4Im}!q5;:<  
average rate 平均率 )i-`AJK-'v  
average revenue 平均收入;平均收益 YSZ[~?+  
average stock 平均库存;平均存货 oqK: 5|  
average yearly rent 平均年租 V z5<Gr  
avoidance of double taxation 避免双重课税 DAN"&&  
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 <dk9n}y<,  
el^<M,7!  
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